When registering as an entrepreneur, the first question one is faced with is which taxation to choose for an individual entrepreneur. To understand this important issue, let’s look at taxation systems and briefly discuss important features.

Tax systems

An entrepreneur can apply five taxation systems:

• general (chapters 21 and 23 of the Tax Code of the Russian Federation);
• four special:

2) a single tax on imputed income (Chapter 26.3 of the Tax Code of the Russian Federation);

4) unified agricultural tax (Chapter 26.1 of the Tax Code of the Russian Federation).

In order to choose which taxation system is best for individual entrepreneurs, you need to know, at least briefly, about the systems used and, most importantly, the entrepreneur needs to decide on the criteria for his business.

What should an entrepreneur determine? Type of activity, approximate income, ratio of income and expenses, number of employees. These important factors will be needed when choosing taxation for individual entrepreneurs.

We can immediately say that if an individual entrepreneur is an agricultural producer, then we must consider the single agricultural tax (USAT). For other individual entrepreneurs, this tax is not applicable, so we will dwell in detail on other taxes, the choice between which is usually made by the individual entrepreneur.

An important point is that now an individual entrepreneur has the right to voluntarily choose any of the special modes if he meets the criteria. If you do not choose, then the general taxation system is applied.

Brief description of taxation systems

The general tax system (OSNO) is characterized by the fact that it is necessary to pay all taxes, keep records, and submit quarterly reports. And if an application for choice of taxation has not been submitted, then the individual entrepreneur automatically applies OSNO. Often the main difficulty for individual entrepreneurs is VAT, however, often entrepreneurs consciously choose this system if they work with taxpayers on OSNO, there are foreign counterparties, VAT is paid upon import, or entrepreneurs pay VAT as a tax agent.

Special tax regimes are characterized by the fact that they provide for certain requirements for application. General - reporting is simpler, tax rates are lower, they replace a number of taxes, although with certain reservations. For example, agent VAT must be paid under any taxation system.

The simplified taxation system (STS) is very common in small and medium-sized businesses, primarily due to the fact that it applies to all types of activities; it is easy to keep records; a declaration must be submitted once a year.

However, if the simplified taxation system is chosen when registering an individual entrepreneur, then you must immediately select the object of taxation:

• income (tax rate from 1% to 6%) or
• income minus expenses (tax rate from 5% to 15%).

The tax rate is established by the law of the subject, and tax holidays can be introduced, that is, the rate is reduced to 0% under certain conditions - as a rule, it applies to a first-registered individual entrepreneur in relation to a certain type of activity.

Not only the tax rate, but also the balance between income and expenses must be taken into account when choosing individual entrepreneurs for taxation, which is better - the simplified tax system with the object “income” or the simplified tax system with the object “income minus expenses”.

In the event that expenses amount to more than 60 - 70%, it is preferable to choose the simplified tax system “income minus expenses”, however, one must take into account the need for documentary evidence of expenses.

The unified tax on imputed income (UTII) and the patent taxation system (PTS) are characterized by the fact that tax must be paid based on the amount of income established by the state. This is beneficial if income is high, in order to determine the tax amount in advance and plan the costs of running a business. But we must take into account that even if the entrepreneur did not receive this income, he still has to pay tax. In addition, for these taxation systems there are more stringent restrictions - they apply only to certain types of activities, the number of employees is less than under the simplified tax system, physical indicators may be limited (for example, in the case of using UTII - no more than 20 cars for the type of activity “cargo transportation” ).

When and how to choose taxation for individual entrepreneurs

It is recommended to choose a taxation system before registering an individual entrepreneur. First, you need to decide on the types of taxation that an individual entrepreneur can choose. And this applies only to special modes. You need to know the restrictions for each of the special modes, as well as the advantages and disadvantages of the special mode. Otherwise, the entrepreneur will be faced with the fact that tax payments are higher than what he expected, and in order to change the system, he must wait until next year. The fact is that, for example, one of the conditions of the simplified tax system is the choice of taxation for individual entrepreneurs upon registration.

Moreover, it is necessary to submit an application for the use of the simplified tax system within 30 days after registration; in case of failure to submit, it will be possible to change the regime only from the next calendar year. Moreover, if a taxpayer wants to change the object of taxation within the chosen system, that is, using the simplified tax system, change the object “income” to the object “income minus expenses”, this can also be done only from the next calendar year. So with reference to Art. 346.14 of the Tax Code of the Russian Federation is explained in the Letter of the Ministry of Finance and the Federal Tax Service of the Russian Federation dated June 2, 2016 N SD-3-3/2511.

There are no restrictions for OSNO - it applies to all types of activities, any income, number of employees. And it is not surprising, since this regime is considered the most “strict” type, where all taxes and types of reporting apply. Therefore, if an application to choose a taxation system for an individual entrepreneur was not submitted during registration, then when working under the special UTII and PSN regimes, the entrepreneur is automatically obliged to apply OSNO in relation to other transactions (for example, when selling property).

And vice versa - if an individual entrepreneur uses OSNO, if the requirements are met, he can apply UTII or PSN in the middle of the year, when he determines the income and expenses from doing business. Therefore, let us briefly dwell on the criteria that need to be determined when choosing a taxation system after registering an individual entrepreneur.

Type of activity and other conditions for the transition to UTII and PSN

The requirements for each tax are indicated in the corresponding chapter; let’s look at the main ones.

It is necessary to clearly determine what kind of business an entrepreneur will engage in, not only for registration, but also for choosing taxation, since this is the first criterion for what type of tax to choose for an individual entrepreneur. It is necessary to find out whether this type of activity falls under UTII (clause 2 of Article 346.26 of the Tax Code of the Russian Federation) or PSN in the territory where the individual entrepreneur plans to operate, whether these taxes are introduced by the laws of the subjects, and also find out the indicators that affect the tax. For example, UTII has not been introduced in Moscow. Therefore, if an individual entrepreneur lives and works in Moscow, then no matter how beneficial this tax is to him, he will not be able to apply it. Or, for example, online stores cannot apply UTII and PSN, regardless of the type of product. This means that if the type of activity is not included in the list, then it will be possible to choose which taxation is better for individual entrepreneurs only between the simplified and general taxation systems.

If UTII or PSN can be applied to an activity, then there are a number of other restrictions.

So, PSN can be used only if:

• no more than 15 employees;
• income limit - 60 million rubles per year.

And this data is summarized for all types of activities that the individual entrepreneur conducts. However, there are many nuances. For example, although trade may be taxed under a patent or UTII, when trading based on samples or under a supply agreement, only OSNO or the simplified tax system can be applied (Letter of the Ministry of Finance dated 04/06/2015 N 03-11-11/19020).

When choosing a preferential regime, it is important to take into account that in case of violation of the requirements, the individual entrepreneur will lose the right to apply this regime, and the income will be recalculated according to the general or simplified taxation system.

General and differences for special modes

When an individual entrepreneur determines which special regimes he has the opportunity to use, in order to decide which tax to choose when opening an individual entrepreneur, he must calculate the tax burden for each option for comparison.

UTII and PSN are paid in a fixed amount, if there is data for calculation - type of activity and physical indicators, you can calculate the exact amount of tax. Patent calculations can be made on the Federal Tax Service website https://patent.nalog.ru/info/.

As for reporting, the most attractive from this point of view is the PSN, with this system there is no need to submit reports at all, the individual entrepreneur receives a patent with the calculated amount of tax from the tax authority. Confidence in the correct calculation of taxes and the absence of the need to prepare reports is a very serious argument for many individual entrepreneurs.

Another criterion is cost accounting. For the simplified tax system with the object “income”, UTII and PSN, production costs are not taken into account. That is, an individual entrepreneur may not document expenses, which is a positive factor. In this case, an individual entrepreneur can deduct paid insurance premiums from the tax amount in all modes, except PSN. That is why it is necessary to calculate all payments that the individual entrepreneur will have to make in order to compare the options.

Thus, when asked what taxation to choose for an individual entrepreneur, you must:

• find out all the requirements of each special regime;
• calculate the tax burden;
• compare tax amounts and take into account the specific application of each regime.

We must remember the fundamental difference - regardless of the amount of income and even in case of losses, the tax on UTII and PSN will need to be paid, but the tax under the simplified tax system and OSNO is paid only on the basis of actual income.

As of 2020, there are 6 taxation regimes for Russian individual entrepreneurs and organizations: 1 general (OSN) and 4 special (USN, UTII, Unified Agricultural Tax, PSN, NPD).

Let's look at each of them in more detail.

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General taxation system

The general taxation system (OSNO, OSN, traditional, basic) is a tax regime that is automatically assigned to all individual entrepreneurs and organizations after their creation (except for cases where an application for transition to one of the special regimes was submitted along with registration documents).

OSN is the most difficult tax regime in terms of tax payment and reporting. As a rule, the general regime is used by those entrepreneurs and organizations that for some reason cannot be subject to other taxation systems (for example, due to a large number of employees or income exceeding the available limits).

Simplified taxation system

The simplified tax system (USNO, simplified tax system, simplified tax system) is a special tax regime, which is most often the most profitable for paying taxes and maintaining records. Compared to other special regimes, a much larger number of types of business activities fall under the simplified tax system.

Using the simplified tax system, entrepreneurs and organizations pay only one tax in accordance with their pre-selected tax base (6% of income or 15% of income reduced by the amount of expenses).

Single tax on imputed income for certain types of activities

The unified tax on imputed income (UTII, imputation) is a special tax regime that applies only to certain types of activities (usually retail trade and the provision of services to the public).

The main feature of UTII is that when calculating and paying tax, the amount of income actually received does not matter. UTII is calculated based on the amount of the entrepreneur’s expected income, which is established (imputed) by the state.

Note! 2020 is the last year for applying UTII. From 01/01/2021 this regime is canceled. But already in 2020, organizations and individual entrepreneurs that sell goods subject to mandatory labeling: shoes, medicines, as well as clothing and accessories made from natural fur will not be able to use it. In addition, UTII will cease to operate from the beginning of 2020 in the Perm region - this is what local legislators decided.

Unified agricultural tax

The Unified Agricultural Tax (USAT) is a special tax regime that is designed specifically for agricultural producers. Only those individual entrepreneurs and organizations whose income from agricultural activities is more than 70% have the right to apply the unified agricultural tax.

Like any other special regime, the Unified Agricultural Tax allows one single tax to replace all the main taxes of the general taxation system: VAT, property tax and personal income tax.

Patent tax system

The patent tax system (PTS) is a special tax regime that can only be applied by individual entrepreneurs, while the average number of employees should not exceed 15 people.

Using PSN, an individual entrepreneur receives the right to buy patents (one for each) for certain types of activities (usually the provision of household services to the population and retail trade).

When calculating the value of a patent, the amount of actual income received does not matter. The tax on PSN is calculated based on the potential income that can be received, which is established by the laws of the constituent entities of Russia.

Professional income tax

The professional income tax (PIT) is effective in 2020 in 23 regions of Russia as an experiment. It can be used by self-employed persons and individual entrepreneurs. Payers should not have employees, they cannot engage in trade. The limit on annual income is 2.4 million rubles.

All income received is taxed, expenses are not taken into account. The rates are as follows: 4% - if it is received from individuals, 6% - from organizations and individual entrepreneurs. Transactions are recorded in your personal account, and receipts are generated there. The tax is calculated monthly by the Federal Tax Service; no reporting is required.

Combination of taxation systems

The vast majority of individual entrepreneurs and organizations during their activities use only one of the above tax regimes, however, the law does not prohibit the combination of some taxation systems (which ones you can see in

Russian businessmen can choose between general and one of the special regimes: simplified tax system, UTII, PSN, unified agricultural tax.

OSNO makes sense to consider in cases where:

• the businessman is going to cooperate with enterprises that pay VAT. It is more profitable for a VAT payer to deal with the same payer in order to accept VAT as a deduction;
• activities related to the import of goods.

The general taxation system for individual entrepreneurs does not impose restrictions on the amount of revenue, the number of employees, or the type of activity.

If the entrepreneur does not fit any of the special modes due to restrictions, then only OSNO is available to him. Then you will need to pay personal income tax, VAT and property tax, as well as submit personal income tax and VAT returns. Entrepreneurs do not submit property tax returns.

If special mode, what kind?

All special regimes are exempt from payments and reporting for personal income tax, VAT and property tax.

simplified tax system

Simple and clear system. An entrepreneur submits one declaration per year, maintains KUDiR, makes three advance quarterly payments and one final payment.

If you choose a simplified approach, you need to decide how the tax will be calculated: on all income at a rate of 6% or on the difference between income and expenses at a rate of 15%.

Cheat sheet: the second option is beneficial if the share of expenses in total revenue is more than 60%.

But we must remember that all expenses must be documented. If you suspect that you will not be able to receive closing documents from your suppliers, then it is better to select the “Revenue” object and the 6% rate.

Plus The simplified tax system is that if there are no revenues, there will be no payment to the budget, and you can submit a zero declaration.

Minus in restrictions. For individual entrepreneurs who have chosen a simplified taxation system in 2018, they are as follows:

• no more than 150 million revenue per year;
• no more than 100 employees;
• the residual value of fixed assets is less than 150 million rubles. The Tax Code specifies this restriction for organizations, but officials believe that individual entrepreneurs should also follow this rule. In particular, this is stated in the letter of the Ministry of Finance No. 03-11-12/6555 dated February 13, 2015.

UTII

For individual entrepreneurs, the UTII system is even more profitable and simpler than the simplified tax system. The payment to the budget is calculated in advance based on the expected amount of income and does not change, even if the entrepreneur earns significantly more.

Not everyone can use this type, but only those in whose region UTII has been introduced by local law and a list of activities for which this system can be applied has been determined.

pros in ease of accounting. 4 quarterly declarations and 4 payments - all that is needed from an entrepreneur.

Minuses:

• A zero declaration cannot be submitted. Even if there was no profit, the pre-calculated payment amount will not change;
• limiting retail space to 150 square meters, staff to 100 people.

PSN

This type of taxation for individual entrepreneurs is similar to UTII, but here the patent fee replaces the tax. The entrepreneur pays for the patent and does not owe anything else, even if he earns much more than his potential income.

PSN, like UTII, is valid only for certain types of activities (mainly household services and retail trade) and is available only in those regions where local authorities have issued the relevant law.

pros:

• there is no obligation to submit a declaration, you only need to keep records of income in a special book;
• a patent can be purchased for a period of one month to a year, which is very convenient if the business is seasonal.

Minuses:

• restrictions on the patent tax system for individual entrepreneurs in 2018: retail space no more than 50 square meters, annual revenue maximum 60 million rubles. and the number of employees is a maximum of 15 people. Exceeding any of these indicators will result in the loss of the right to PSN;
• This is the only regime where insurance premiums for yourself or employees can neither be deducted from tax nor included in expenses to reduce the tax base. At low speeds this is unprofitable.

Unified agricultural tax

Available only to agricultural producers and those who provide them with services. In both cases, the share of agricultural products or related services must be at least 70% of the total share of revenue.

If these requirements are met, then the conditions of this taxation system for individual entrepreneurs in 2018 are quite favorable - only 6% of the difference between revenues and expenses and one declaration per year.

Minus The problem is that it is possible to show zero income only in the first tax period; then, in the absence of income, the right to the Unified Agricultural Tax is lost.

Attention! From 2019, all entrepreneurs on the Unified Agricultural Tax will become VAT payers unless they exercise the right to an exemption based on Article 145 of the Tax Code of the Russian Federation.

Remember that nothing is irreversible - the regime can be changed from the new year if it turns out to be unprofitable. Also, special modes can sometimes be combined.

Whatever type of taxation you choose for individual entrepreneurs – OSNO, simplified tax system, PSN or UTII, the “My Business” service will save you money and time.

Keeping records in the service is easy and simple even for beginners, and the cost is much lower than the salary of a hired accountant or the services of a visiting accountant. Register and see for yourself.

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Innovations in government legislation often call taxation choices into question. Young entrepreneurs often wonder what taxation to choose for individual entrepreneurs in retail trade? Taxation is a fundamentally important issue for any individual entrepreneur, because the rationality of all work and the overall profitability of the enterprise depend on the correctness of this choice.

Obtaining permission to sell any product is not difficult, but it is very important to choose the appropriate tax payment system. To understand the issue of choice, it is necessary to consider in detail all the nuances of the main tax systems in order to ultimately make the right decision. Registration of an individual entrepreneur is carried out within five days, but you must choose the system by which you will work in advance. You can register your individual enterprise yourself or with the help of special organizations, but you must choose taxation yourself.

There are four tax systems:

• UTII (single tax on imputed income);
• STS (simplified taxation system);
• PSN (patent taxation system);
• OSNO (general taxation system).

Each of these types has its own characteristics, positive and negative sides. For retailers, the choice of system is very important, since it can sometimes be difficult to obtain permission to switch to another type if problems arise. Your choice should always be based on the following:

• availability of employees at the individual entrepreneur, their number;
• type of commercial activity;
• the possibility of rapid growth of the enterprise in the future;
• internal economic situation.

Note!!! The right tax system can help a young entrepreneur quickly develop his business and get maximum income from retail trade.

The essence of the single tax on imputed income

If you decide to choose UTII, then you need to be prepared for strict restrictions from the state. The types of activities that may be subject to this tax are quite limited. At the same time, the regional authorities of the Russian Federation have the right to shorten the already small list of possible areas of commercial activity. Make sure that this list includes the type of activity you decide to engage in:

• household services;
• veterinarian services;
• car repair, maintenance and washing;
• rental of areas for car parking;
• transportation of goods and passengers using traditional vehicles;
• retail trade;
• provision of catering services;
• creation and distribution of advertising materials (transport, signs, stands);
• provision of housing space for temporary stay;
• leasing of trading platforms and land plots on a lease basis;
• street trade.

However, these are not all the restrictions in this system; there are certain requirements for each of the above types of activities:

• parking or parking - no more than twenty cars in a certain area;
• areas for trade and provision of services in the field of public catering - the working area should not be more than one hundred and fifty square meters;
• area for rent - no more than five hundred square meters;
• registration on a separate register.

Note!!! For each type of activity, there is a rule that does not allow increasing the number of employees; no more than one hundred employees can work at one enterprise.

Registration of an individual entrepreneur is carried out within five days; after another five days after receiving the certificate, it is necessary to submit an application for the transition to UTII. Before submitting an application, make sure that in your region this type of activity falls under the UTII system in order to obtain permission. The advantages of this technique include:

• complete lack of accounting;
• easy and simple form of accounting and financial reporting;
• exemption from payment of certain taxes (VAT, personal income tax and others).

Using UTII, an individual entrepreneur can save enough money on the services of an accountant, and there will never be any problems with filing reports. An individual entrepreneur makes payments to pension and insurance funds; in 2019, these contributions are paid through the tax office. Unified reporting on accounting activities represents one declaration, which must be prepared once per quarter and submitted to the tax office at the place of registration.

There are also disadvantages to this form of payment:

• taxation is carried out according to fixed, clear standards;
• the impossibility of changing the amount by contribution if the individual entrepreneur is in a loss-making position.

A rational approach to the problem will help you figure out which taxation is best to choose in a particular case in order to obtain permission to carry out retail trade.

Starting from 2019, Order No. 579 of the Ministry of Economic Development of Russia dated October 30, 2017 is in effect. Now, when calculating the tax, the basic yield must be multiplied by the deflator index K1, which is equal to 1.868. In addition, from July 1, 2018, most individual entrepreneurs in retail trade must be ready to use online cash registers in accordance with Federal Law No. 290-FZ dated July 3, 2016. At the same time, retail trade on UTII in remote or hard-to-reach areas is allowed without online cash registers. Law No. 349-FZ of November 27, 2017 amended Article 346.32 of the Tax Code of the Russian Federation; clause 2.2 of this article allows individual entrepreneurs to reduce the tax on expenses for purchasing online cash registers.

Features of the simplified taxation system in 2019

Once your individual entrepreneur has been registered, you can submit an application for simplified taxation or submit both applications at the same time to save time in order to obtain permission to carry out retail trade. Be extremely careful when choosing a contribution system, since switching to a different form will only be possible from the new accounting year. The main limitations of the simplified tax system are as follows:

• number of employees – no more than one hundred people;
• the enterprise's annual income in 2019 should not exceed 150 million rubles (profit from operational activities, which is listed first in the registration certificate).

The simplified tax system, like UTII, does not apply to all types of commercial activities, but the simplified system is a more gentle system. The following types of business do not fall under the simplified taxation system:

• pawnshop organizations;
• enterprises providing banking and insurance services;
• companies on a budgetary basis;
• extra-budgetary system funds;
• manufacturing of products that are designated with excise stamps;
• utility companies.

The simplified taxation system has many positive aspects, the main ones are:

• the ability to independently choose the type of calculation of payments;
• exemption from many taxes;
• fixed tariffs for contributions to pension and insurance funds;
• accounting in the form of keeping a ledger of income and expenses;
• easy reporting for the tax office.

An individual entrepreneur can obtain permission to use the simplified tax system if his commercial activities comply with all state requirements of this system. In this case, both the income received can be taxed - at a rate of 6%, and the difference between income and expenses - at a rate of 15%.

Note!!! If the total income of an individual entrepreneur exceeds the limit of 150 million rubles per year, then the businessman will not receive permission to be exempt from income tax and will be re-registered.

The essence of the patent tax system

In 2019, the patent tax system continues to operate, permissible only for individual entrepreneurs. 63 types of entrepreneurial activities are permitted; they can be viewed in Art. 346.43 Tax Code of the Russian Federation. Among them there are services and retail trade (as well as catering services) on areas of up to 50 square meters. meters. This list can be expanded regionally with additional types of household services according to the all-Russian classifier of services to the population - OKUN.

The number of employees an entrepreneur can have is more than 15 people, taking into account the individual entrepreneur himself. An entrepreneur may lose the right to a patent if, since the beginning of the year, his income from patent activities has exceeded 60 million rubles.

The tax period is a calendar year or the period for which the patent was issued, and 6% of potential annual income is subject to payment.

I would like to note that if your activity falls under the PSN, then you are incredibly lucky in terms of reducing the tax burden.

The essence of the general taxation system

If the registration of an individual entrepreneur is successfully completed, but the businessman has not submitted an application for the simplified tax system or UTII, then the entrepreneur is automatically transferred to the general taxation system. It is better to immediately choose one of two alternative systems, since you will not be able to immediately say exactly what fruits your commercial activity will bring you. There is no need to obtain permission for the OSN; this model is universal and therefore suitable for any enterprise. Registration in the OSN is automatic, which means that you do not need to worry or waste time if you are able to pay the following list of taxes:

• personal income tax;
• complex tax on own property;
• general income tax;
• contributions to non-budgetary institutions.

It is better to immediately choose the taxation system that suits you most, since with OSN you can suffer large losses. For example, street trading, in most cases, simply cannot exist on SPE; a complex accounting system requires additional cash costs, and SPE is very often exposed to various risks. It is better not to take risks when choosing a tax system; it is difficult to imagine what the consequences of a wrong choice may be.

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An individual entrepreneur is an individual who has the right to conduct an independent business and receive income from it. Ordinary income of an individual (salary, sale or rental of own property) is taxed at a rate of 13%. If we talk about business income, then you can choose a more favorable taxation system for individual entrepreneurs.

There is no such thing as a “tax rate for individual entrepreneurs,” just as there is no single tax for all entrepreneurs. You have the right to choose the most profitable taxation option and switch to preferential tax regimes.

Taxes and obligatory payments of individual entrepreneurs 2020

What taxes does the individual entrepreneur pay? It depends on which tax system you choose. Taxes differ in rate, base, period, calculation procedure and payment deadlines. If you are interested in how to reduce taxes for individual entrepreneurs, then you need to familiarize yourself with all taxation systems in force in the Russian Federation.

Entrepreneurs can choose one of six:

1. BASIC or a general taxation system - complex, with a high tax burden, but allowing for any type of activity and without any restrictions. Anyone can work for OSNO, but if we talk about reducing taxes, individual entrepreneurs do not provide such opportunities. The rate on income received in this regime will be the same as the personal income tax on wages - 13%, and in addition, you must pay VAT - the most difficult tax to calculate and pay. The VAT rate, depending on the category of goods or services, ranges from 0% to 20%.
2. simplified tax system or a simplified taxation system - this is chosen by most beginning entrepreneurs. This mode has two options: simplified taxation system Income and simplified taxation system income minus expenses, which are very different from each other. If you choose the “Income” option, then the individual entrepreneur tax on the simplified tax system in 2020 will be only 6% of the income received. This is a good option if your business-related expenses are small, because costs cannot be taken into account in this mode. If expenses make up 65-70% of income, then it is more profitable to choose the simplified tax system Income minus expenses. Individual entrepreneur taxes in this case will be lower, because are calculated at a rate of 5% to 15% on the difference between income and expenses. The permitted activities almost coincide with the types of activities available to any individual entrepreneur on OSNO.
3. Unified agricultural tax or agricultural tax - a favorable regime in which you have to pay only 6% of the difference in income and expenses. True, only individual entrepreneurs who produce their own agricultural products or are engaged in fish farming can use it.
4. UTII or a single tax on imputed income - a taxation system, the peculiarity of which is that it taxes not the income that the individual entrepreneur actually receives, but that calculated by the state. The types of activities on the EBND are limited - you cannot engage in production, wholesale trade, or construction. The list of permitted areas of activity includes services, transportation and retail.
5. PSN or the patent tax system. This is the only tax regime intended only for individual entrepreneurs. Very similar to UTII, because Taxation is also imposed not on real income, but on state-calculated income. in many ways the same as for the imputed tax, but small-scale production is also allowed: felted shoes, glasses, business cards, carpets, agricultural implements, dairy products, bread, sausages, etc.
6. NAP or tax on professional income - a new regime that is currently in effect in 23 regions of the Russian Federation. It can only be used by individual entrepreneurs without employees who are engaged in providing services, performing work and selling goods of their own making.

All special taxation systems (USN, Unified Agricultural Tax, PSN, UTII, NPD) require the entrepreneur to comply with many conditions: limiting the number of employees, limiting income received, certain types of activities, etc. Choosing a taxation system taking into account all the criteria is already turning into a difficult task, and After all, individual entrepreneurs have an obligation to pay, in addition to taxes, also insurance premiums for themselves.

Taxation system and individual entrepreneurs

Many individual entrepreneurs work independently without hiring employees. In essence, their business is a workplace they have created for themselves. Paying taxes for individual entrepreneurs in 2020 without employees has its own characteristics - the state allows you to reduce the calculated tax in full by the entire amount of insurance premiums paid for yourself. As a result, with small incomes, entrepreneurs without employees on the simplified tax system Income or UTII can reduce the tax to zero.

Example: in his free time from his main job, an entrepreneur uses the simplified tax system for income to provide computer repair services. Additional income from this activity amounted to 328,000 rubles for 2020. An individual entrepreneur is obliged to pay insurance premiums for himself, let’s calculate their amount:

• 32,448 rubles - fixed contributions to pension insurance;
• 8,426 rubles - fixed contributions for health insurance;
• 280 rubles - additional contributions on income exceeding 300,000 rubles per year.

In total, for this year the entrepreneur must pay contributions for himself in the amount of 41,154 rubles. The calculated tax on income received will be 328,000 * 6% = 19,680 rubles. The entrepreneur has the right to reduce this amount by all contributions paid for himself, i.e. in this example, the tax of an individual entrepreneur without employees will be zero.

Taxes for individual entrepreneurs and employees in 2020 can also be reduced at the expense of insurance premiums, but no more than by half. Here's an example:

The calculated quarterly UTII tax for an individual entrepreneur with two employees was 17,300 rubles. In the reporting quarter, the entrepreneur paid insurance premiums for employees in the amount of 9,800 rubles, and for himself - 7,000 rubles. In this mode, individual entrepreneurs can reduce the tax only by the amount of contributions paid by no more than 50%.

We count: 17,300 - 9,800 - 7,000 = 500 rubles. This amount is less than 50% of the calculated tax, so only 8,650 rubles of the contributions paid can be taken into account. The tax payable will be 8,650 rubles.

The ability to reduce the calculated tax by the amount of contributions paid exists only for UTII and simplified tax system Income. Entrepreneurs on the simplified tax system Income minus expenses and on the OSNO can reduce the income received by the amount of contributions, but not the tax itself. And for individual entrepreneurs working on PSN, there is no possibility at all to reduce the cost of a patent in this way.

Choosing a tax system for individual entrepreneurs

Which taxation system is better for individual entrepreneurs? To answer this question, you need to make an individual tax calculation for individual entrepreneurs in each specific case. In this case, it is necessary to take into account many criteria:

• the requirements of each tax system;
• availability and number of employees;
• regional features (K2 at the place of business for UTII; potential annual income for PSN; regional rate for the simplified tax system Income minus expenses; permitted types of activities);
• taxation system for your future partners, buyers, clients;
• conducting export-import activities;
• area of ​​a retail outlet or service hall;
• number of vehicles during road transportation, etc.

How to choose a taxation system for individual entrepreneurs in order to pay less taxes? To do this, you need to calculate the tax burden for each selected mode. Let us show the calculation of taxes for individual entrepreneurs using an example:

An individual entrepreneur in Krasnoyarsk plans to open a hairdresser. Expected income per month - 600,000 rubles; number of employees - 6 people; the estimated costs will be 360,000 rubles per month, including insurance premiums for employees - 28,000 rubles.

Let's calculate the amount of taxes under different preferential regimes:

1. UTII. K2 for this type of activity in Krasnoyarsk is 0.99. The monthly tax amount calculated is 15,631 rubles. This amount can be reduced by insurance premiums paid for employees and for yourself, but not more than 50%. We find that the individual entrepreneur must pay 7,816 rubles.
2. PSN. To calculate the cost of a patent, we will use a calculator. We find that the cost of a patent for one month is 1,272ruble It is not allowed to reduce this amount by contributions for employees.
3. USN Income. In this mode, expenses are not taken into account; all income is taxed at a rate of 6%. We receive 36,000 rubles, the tax amount can be reduced by the contributions paid, but not more than half. Total, 18,000 rubles.
4. USN Income minus expenses. The difference between income and expenses is taxed: (600,000 - 360,000 = 240,000) * 15% = 36,000 rubles. A reduction in individual entrepreneur tax is not provided for in this taxation option, because insurance premiums are already included in expenses.

In total, for this entrepreneur the PSN taxation system will be the most profitable, but this is not always the case.

Users of our website can receive a free calculation of the tax burden from 1C:BO specialists. We recommend taking advantage of this offer and reducing the taxes payable by individual entrepreneurs.