Taxation system for private entrepreneurs. Rules for registering self-regulatory agreements for individual entrepreneurs for construction

According to the first part of the Civil Code, all citizens of the country can conduct business activities without forming a legal entity. Since January 1, 2010, licenses are not issued for construction activities, but to carry out work, membership in an SRO (self-regulatory organization) is required. That is, an individual entrepreneur can, on an equal basis with legal entities, engage in activities in the field of construction. To do this, you must obtain permission from the SRO of builders to carry out work.

The SRO issues a certificate to carry out work once, but it must be renewed every year. The state only regulates the procedure for creating a self-regulatory organization, exercises control and supervision.

And the entrepreneurs themselves are responsible for the quality of design and safety. The SRO also has compensation funds, from which a fine is paid in case of damage.

Guided by the Town Planning Code of Russia (Article 55.8), individual entrepreneur or legal entity. a person can carry out work that affects capital objects. construction. To do this, you need a SRO certificate, which contains a list of acceptable works.

Order No. 624 of the Ministry of Regional Development (December 30, 2009) defines the following types of work that require SRO approval:

  • Work in the field of engineering and geodetic surveys.
  • Study of the condition of the foundations of structures and buildings, soils.
  • Installation or construction of mine structures.
  • Preparation of land planning schemes.
  • Inspection of building structures, structures and buildings.
  • Work in the field of engineering and geotechnical surveys.
  • Commissioning works.
  • Work in the field of engineering and environmental surveys.
  • Installation or construction of tram and railway tracks.
  • Construction of subways and tunnels.
  • Construction of overpasses, bridges and overpasses.
  • Diving work, hydraulic engineering work.
  • Work in the field of engineering and hydrometeorological surveys.
  • Construction or installation of airfields and highways.

The entire list can be found on the SRO website or in Order N624 of the Ministry of Development dated December 30, 2009 (as amended on November 14, 2011).

Certificate and membership in a self-regulatory organization is not required if:

  • A garage is being built on a plot of land provided by an individual. person for his own purposes (in this case, the individual will not conduct business activities on it). Or on a plot for summer cottage farming and gardening.
  • Reconstruction or construction of objects that are not capital objects is being carried out. construction (sheds, kiosks, etc.).
  • Auxiliary structures are being built.
  • Objects are repaired if the design characteristics that are responsible for reliability and safety are not affected.

Consequently, an individual entrepreneur can engage in a fairly wide range of work in construction.

How to open an individual entrepreneur for construction and repair in 2017

Registration of LLC for construction

Information on how to open an individual entrepreneur in construction is very important for those who decide to do business in this segment of market relations.

Registration of individual entrepreneurs for construction

Recently, builders do not need to obtain licenses to carry out construction, finishing, design, and repair work. But to carry out certain types of this activity, a business entity must not only be registered in the prescribed manner, but also obtain the appropriate permission to carry out work.

Registration of individual entrepreneurs for construction

Opening an individual business is the easiest way to start your own business. The registration procedure does not cause difficulties if the interested party is not prohibited from conducting such activities (for example, due to a court decision or sentence that has entered into legal force or a recent bankruptcy procedure).
How to open a construction company, checklist for starting a construction business

In order to start your own business in the construction industry, it is important to enter information about the entrepreneur in the register. The state registration procedure takes three to five working days. You just need to collect and submit the documents correctly.
IP: everything you need to know

Let's look at how to open an individual entrepreneur for construction:

select an economic activity code that corresponds to construction; collect and submit to the tax authority at your place of residence a package of documents, which consists of:

For construction, we select codes from section 41 “Construction of buildings” of the OKVED 2 classifier, which correspond to activities related to the preparation of construction sites, construction of buildings and structures (real estate), services for the provision of major repairs, and installation of equipment.

After state registration of a private builder as an individual entrepreneur (IP), as practice shows, he needs to find out several factors: when and what type of reporting he will have to submit to the local tax office. There are five known variations in filing such a declaration in the construction industry: general regulations, a simplified taxation scheme, a documentation system in the form of a single tax, and a simplified patent-type system.
When the general regime provides approximately 21 forms per year, working under a simplified scheme, it is enough to provide only 9 completed forms to the building department and inspection. An entrepreneur in the construction industry who has chosen a simplified system will need to submit exactly 9 forms. The cost of the patent will be the amount of tax that the builder must pay to the state. If work was suspended and profits were not credited to the account in the form of electronic money, the submission of reports for the individual entrepreneur, be that as it may, must be carried out carefully by production employees.
Of course, all declarations will be submitted to the tax office for review; they must be filled out carefully, ensuring that the data is correct. It is noteworthy that it is necessary to compare several types of accounting and effectively analyze which real profit indicator differs from the actual level.
Any such builder must comply with the strictest reporting requirements, if it is standardized for tax office employees and allows the head of the enterprise to analyze the movement of finances. Always preparing tax reports allows you to compare quarterly payment levels and returns over several years, which clearly demonstrates how successful the company is. To compile a quarterly report, according to building standards, 30 days are allocated. For a yearly report – 100 days. Despite the crisis in construction production and the huge volumes of work, this is quite a sufficient period of time, because in this case the accountant will be able to do everything himself.
Minimizing taxation in the construction field is a very important and interesting point, and in practice it should not be forgotten. In this case, a certain method is used to efficiently pay taxes when the overall payments are reduced.

What can an individual entrepreneur do in construction?

This is achieved through choosing a construction business model, making the right investments and applying tax incentives. Here it is necessary to weigh all factors in advance if a decision is made in a construction contract that is not in the benefit of overall production. If benefits are used unlawfully, additional taxes will be assessed.

UTII

First of all, it is necessary to figure out whether an individual entrepreneur must pay a single tax on imputed income (hereinafter - UTII) from the specified type of activity, since currently a special tax regime in the form of UTII for certain types of business activities is mandatory. But from January 1, 2013, organizations and individual entrepreneurs will be able to switch to paying UTII for certain types of activities voluntarily in accordance with the changes made to the Tax Code of the Russian Federation on the basis of paragraphs. "a" clause 22 art. 2 of the Federal Law of June 25, 2012 N 94-FZ "On amendments to parts one and two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation" (letters of the Ministry of Finance of Russia dated August 30, 2012 N 03-11-06/3/65, dated 08/17/2012 N 03-11-11/249).
So, UTII payers are organizations and individual entrepreneurs carrying out business activities subject to a single tax on the territory of a municipal district, city district, federal cities of Moscow and St. Petersburg, in which a single tax has been introduced (clause 1 of Article 346.28 of the Tax Code of the Russian Federation) .
According to paragraph 1 of Art. 346.26 of the Tax Code of the Russian Federation, the taxation system in the form of UTII for certain types of activities is established by the Tax Code of the Russian Federation, put into effect by regulatory legal acts of representative bodies of municipal districts, city districts, laws of federal cities of Moscow and St. Petersburg and is applied along with the general taxation system and other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees.
The taxation system in the form of UTII can be applied on the basis of decisions of representative bodies of municipal districts, city districts (legislative (representative) bodies of state power of federal cities of Moscow and St. Petersburg) in relation to such type of business activity as the provision of household services to the population (clause 2 Art. 346.26 of the Tax Code of the Russian Federation).
Household services are understood as paid services provided to individuals (with the exception of pawnshop services and services for repair, maintenance and washing of vehicles), provided for by the All-Russian Classifier of Services to the Population, with the exception of services for the manufacture of furniture, construction of individual houses (Article 346.27 of the Tax Code of the Russian Federation ).
In accordance with the All-Russian Classifier of Services to the Population, household services include the repair and construction of housing and other buildings (code 016000).
Thus, if an individual entrepreneur provides services to individuals for the repair and (or) construction of housing and other buildings (except for the construction of individual houses) and if in the territory of the municipal district (urban district) where he carries out this activity, UTII has been introduced in relation to the specified type of activity , then he is obliged (in 2012) to pay UTII (see, for example, letters of the Ministry of Finance of Russia dated 08/30/2010 N 03-11-11/227, dated 01/22/2009 N 03-11-06/3/05, dated 07/09. 2008 N 03-11-04/3/322, Federal Tax Service for Moscow dated 03/31/2009 N 16-15/030023@).
Note that in paragraphs 2.1 and 2.2 of Art. 346.26 of the Tax Code of the Russian Federation lists cases in which an individual entrepreneur is not entitled to pay UTII.
Payment of UTII by an individual entrepreneur provides for exemption from the obligation to pay personal income tax (in relation to income received from business activities subject to UTII) and personal property tax (in relation to property used to carry out business activities subject to UTII). Also, he is not recognized as a VAT payer (in relation to transactions recognized as objects of taxation in accordance with Chapter 21 of the Tax Code of the Russian Federation, carried out within the framework of business activities subject to UTII), with the exception of VAT payable in accordance with the Tax Code of the Russian Federation when importing goods into the territory of the Russian Federation and other territories under its jurisdiction. Calculation and payment of other taxes and fees are carried out by individual entrepreneurs in accordance with other taxation regimes (clause 4 of article 346.26 of the Tax Code of the Russian Federation).
Taxpayers who, along with business activities subject to UTII, carry out other types of business activities, calculate and pay taxes and fees in relation to these types of activities in accordance with other taxation regimes provided for by the Tax Code of the Russian Federation (clause 7 of Article 346.26 of the Tax Code of the Russian Federation).
If the activities carried out by an individual entrepreneur are not subject to UTII, then he must pay taxes in accordance with the general taxation regime or the simplified taxation system (hereinafter referred to as the simplified taxation system).

An individual entrepreneur can switch to a simplified taxation system on a voluntary basis (clause 1 of Article 346.11 of the Tax Code of the Russian Federation). But at the same time, the conditions provided for in paragraphs must be observed. 2 and 3 tbsp. 346.12 Tax Code of the Russian Federation.
Note that according to clause 4 of Art. 346.12 of the Tax Code of the Russian Federation, individual entrepreneurs transferred in accordance with Chapter 26.3 of the Tax Code of the Russian Federation to pay UTII for one or more types of business activity, have the right to apply the simplified tax system in relation to other types of business activity they carry out. At the same time, restrictions on the number of employees and the value of fixed assets and intangible assets established by Ch. 26.2 of the Tax Code of the Russian Federation are determined based on all types of activities carried out by them, and the maximum amount of income established by paragraphs 2, 2.1 346.12 of the Tax Code of the Russian Federation is determined by those types of activities, taxation of which is carried out in accordance with the general taxation regime.
When switching to the simplified tax system, an entrepreneur must choose an object of taxation: income or income reduced by the amount of expenses; the tax rate will depend on this (Article 346.20 of the Tax Code of the Russian Federation).
The application of the simplified tax system by individual entrepreneurs provides for their exemption from the obligation to pay personal income tax (in relation to income received from business activities, with the exception of the tax paid on income taxed at the tax rates provided for in paragraphs 2, 4 and 5 of Article 224 of the Tax Code of the Russian Federation ), property tax for individuals (in relation to property used for business activities). Individual entrepreneurs using the simplified tax system are not recognized as VAT payers, with the exception of VAT payable in accordance with the Tax Code of the Russian Federation when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, as well as VAT payable in accordance with Art. 174.1 Tax Code of the Russian Federation. Other taxes are paid by individual entrepreneurs in accordance with the legislation on taxes and fees (clause 3 of Article 346.11 of the Tax Code of the Russian Federation).
Please note that an individual entrepreneur using the simplified tax system is not exempt from performing the duties of a tax agent provided for by the Tax Code of the Russian Federation (clause 5 of Article 346.11 of the Tax Code of the Russian Federation).
In addition, individual entrepreneurs carrying out repairs and construction of housing and other buildings have the right to switch to a simplified taxation system based on a patent (clause 45, clause 2, article 346.25.1 of the Tax Code of the Russian Federation). But when applying the simplified tax system on the basis of a patent, an individual entrepreneur has the right to attract employees, including under civil contracts, the average number of which, determined in the manner established by the federal executive body authorized in the field of statistics, should not exceed five for the tax period people (clause 2.1 of article 346.25.1 of the Tax Code of the Russian Federation). Let us note that the decision on the possibility of individual entrepreneurs using a simplified taxation system based on a patent in the territories of constituent entities of the Russian Federation is made by the laws of the relevant constituent entities of the Russian Federation (clause 3 of Article 346.25.1 of the Tax Code of the Russian Federation).

General tax regime

An individual entrepreneur who does not necessarily pay UTII for the type of activity carried out and does not apply the simplified tax system must calculate and pay taxes in accordance with the general taxation regime.
This taxation system assumes that an individual entrepreneur calculates and pays from income from his business activities:
- Personal income tax in accordance with the provisions of Ch. 23 Tax Code of the Russian Federation;
- VAT in accordance with the provisions of Ch. 21 Tax Code of the Russian Federation.
Thus, an individual entrepreneur calculates and pays personal income tax on the amount of income received from business activities (clause 1, clause 1, article 227 of the Tax Code of the Russian Federation).
In addition, an individual entrepreneur must fulfill the duties of a tax agent for personal income tax when paying individuals (in particular, employees of this individual entrepreneur) income provided for in paragraph 2 of Art. 226 of the Tax Code of the Russian Federation (clause 1 of Article 226 of the Tax Code of the Russian Federation). Let us remind you that he must also calculate, withhold and pay personal income tax on income paid to employees when applying special regimes (UTII or simplified tax system).
When performing work (providing services, selling goods) related to repairs and construction, the entrepreneur is obliged to calculate and pay the amount of VAT to the budget in the manner prescribed by Chapter 21 of the Tax Code of the Russian Federation.
Let us note that individual entrepreneurs (as well as organizations) have the right to be exempt from fulfilling taxpayer obligations related to the calculation and payment of VAT, in accordance with Art. 145 of the Tax Code of the Russian Federation.
If there are taxable objects, an individual entrepreneur, as an individual, must also pay:
- tax on property of individuals in accordance with the norms of the Law of the Russian Federation of December 9, 1991 N 2003-1 “On taxes on property of individuals”;
- land tax in accordance with the provisions of Ch. 31 Tax Code of the Russian Federation;
- transport tax in accordance with the provisions of Chapter. 28 Tax Code of the Russian Federation.
The specified taxes (personal property tax and land tax) must be put into effect on the territory of the municipal formation by regulatory legal acts of the representative bodies of municipal formations, transport tax - on the territory of the constituent entity of the Russian Federation by the law of the constituent entity of the Russian Federation (clauses 3, 4, article 12 Tax Code of the Russian Federation).

Insurance premiums

The procedure for paying contributions for compulsory pension insurance, for compulsory social insurance in case of temporary disability and in connection with maternity, for compulsory medical insurance is regulated by Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, Social Insurance Fund Russian Federation, Federal Compulsory Medical Insurance Fund" (hereinafter referred to as Law No. 212-FZ).
According to part 3 of Art. 5 of Law N 212-FZ, if the payer of insurance premiums simultaneously belongs to several categories of payers of insurance premiums, he calculates and pays insurance premiums for each basis. Therefore, an individual entrepreneur, if he has employees, pays contributions on two bases - both from payments in favor of employees and “for himself” (from income from business activities).
In accordance with part 1 of Art. 14 of Law N 212-FZ, individual entrepreneurs pay insurance contributions from income from business activities to the Pension Fund of the Russian Federation and compulsory medical insurance funds in the amount determined based on the cost of the insurance year. Note that an individual entrepreneur is not obliged to calculate and pay insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity in the Federal Social Insurance Fund of the Russian Federation (Part 5 of Article 14 of Law No. 212-FZ).
Payments and other remunerations accrued by individual entrepreneurs in favor of individuals within the framework of labor relations and civil contracts, the subject of which are the performance of work and the provision of services, are recognized as subject to taxation with insurance premiums (Part 1, Article 7 of Law No. 212-FZ). As for the tariffs of insurance premiums, you should pay attention to Articles 58 and 58.2 of Law No. 212-FZ.
In addition, an individual entrepreneur who employs persons subject to compulsory social insurance against industrial accidents and occupational diseases will be required to pay insurance premiums for this type of insurance (Articles 3, 5 of the Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against accidents at work and occupational diseases").

Prepared answer:
Expert of the Legal Consulting Service GARANT
auditor, professional accountant Liliya Fedorova

Response quality control:
Reviewer of the Legal Consulting Service GARANT
auditor Melnikova Elena

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

Information on how to open an individual entrepreneur in construction is very important for those who decide to do business in this segment of market relations. Recently, builders do not need to obtain licenses to carry out construction, finishing, design, and repair work. But to carry out certain types of this activity, a business entity must not only be registered in the prescribed manner, but also obtain the appropriate permission to carry out work.

Registration of individual entrepreneurs for construction

To register an individual entrepreneur, keep records and bookkeeping, and also get answers to your questions, a proven and convenient service from our partners, the company “Moe Delo”, will always help you.

Opening an individual business is the easiest way to start your own business. The registration procedure does not cause difficulties if the interested party is not prohibited from conducting such activities (for example, due to a court decision or sentence that has entered into legal force or a recent bankruptcy procedure).

In order to start your own business in the construction industry, it is important to enter information about the entrepreneur in the register. The state registration procedure takes three to five working days. You just need to collect and submit the documents correctly.

Let's look at how to open an individual entrepreneur for construction:

  • select an economic activity code that corresponds to construction;
  • collect and submit to the tax authority at your place of residence a package of documents, which consists of:
    • personal identification document (passport);
    • copies of identification number (if available);
    • application of the established form.
    • receipts for payment of the state fee for registering an entrepreneur (800 rubles).
  • For construction, we select codes from section 41 “Construction of buildings” of the OKVED 2 classifier, which correspond to activities related to the preparation of construction sites, construction of buildings and structures (real estate), services for the provision of major repairs, and installation of equipment.

    Who should become a member of the SRO

    Despite the fact that compulsory licensing of construction services has long been abolished, it remains important to obtain special permission. It does not need to be taken if you plan to carry out only repair and finishing work, which includes:

  • applying plaster;
  • plasterboard finishing;
  • pouring the screed
  • painting, excavation, facing works;
  • interior finishing work and current repairs.
  • Whether an SRO is needed for finishing work is determined by Order No. 624 of the Ministry of Regional Development of the Russian Federation dated December 30, 2009: it contains a list of all services that can only be performed with SRO approval, and this includes almost all façade and thermal insulation work. Repair and finishing work is not on the list, and no special permit is required for plumbing work.

    All other categories of construction entrepreneurs, however, like legal entities, must receive a special permit. But to do this, you must become a member of a self-regulatory organization (abbreviated as SRO). Without permission issued by this organization, the above activities will simply be illegal.

    In addition to guaranteeing the quality of work in certain areas of services, which include construction, the task of self-regulatory organizations is to prevent negative consequences from poorly performed work, as well as compensation for damage in such situations. The activities of SRO are regulated by Federal Law No. 315 dated December 1, 2007.

    To join an SRO, you need to submit an application to one of the construction self-regulatory organizations in the region. Members of the SRO must make mandatory contributions: entrance (from 3 to 15 thousand rubles) and monthly (from 3 thousand rubles). Their value is determined by the organization itself.

    In addition to contributions, it is also important to take out and pay for the entrepreneur’s civil liability insurance. If an individual entrepreneur plans to work independently, without hiring employees, then he himself must have a specialized education, as well as practical experience in construction for at least five years. Although each self-regulatory organization may establish other requirements for its participants. A work permit issued by an SRO is valid throughout the entire territory of the Russian Federation.


    vseproip.com

    Taxation of an individual entrepreneur

    Question:

    I plan to open an individual entrepreneur, do construction finishing work, and hire a staff of workers. Tell me what taxes I will have to pay and how much?

    An individual entrepreneur who is engaged in the provision of construction services to individuals (citizens) (including repairs, housing construction, except for individual construction), must pay a single tax on imputed income (UTII), if in the territory of the municipal district in which he carries out his activity, this is provided. However, from January 1, 2013 The corresponding changes to the Tax Code of the Russian Federation come into force, according to which organizations and individual entrepreneurs will be able to switch to paying UTII for certain types of activities voluntarily.

    If an individual entrepreneur pays UTII, then he is exempt from personal income tax (NDFL) - in terms of income received from engaging in entrepreneurial activities subject to UTII; from property tax for individuals – in relation to the property used in business activities; from value added tax (VAT) – in relation to financial transactions carried out as part of business activities, with the exception of the import of goods into the territory of the Russian Federation. If an individual entrepreneur does not pay UTII, then, accordingly, he retains the obligation to pay all of the above taxes under the general taxation regime or under the simplified system (STS).

    You, as an individual entrepreneur, have the right to switch to a simplified tax system according to your application if your income for the year does not exceed 45 million rubles. In this case, the individual entrepreneur must choose the object of taxation: income or income reduced by the amount of expenses. Depending on this, the tax rate will be determined. Entrepreneurs who are on the simplified tax system do not pay personal income tax, personal property tax, and VAT on all property and financial transactions used in the course of business activities. However, he remains a tax agent in relation to his employees.

    Since you plan to engage in construction activities, you can use the simplified tax system based on a patent. However, you do not have the right to involve more than five employees in your activities, either under employment or civil law contracts.

    If you do not choose any of the above taxation methods, you will need to pay taxes according to the rules of the general taxation regime. In this case, you will need to calculate and pay personal income tax and VAT on income from business activities, personal income tax, land, transport taxes, and also be a tax agent for personal income tax for employees.

    In addition, you will be an insured in legal relations of compulsory social insurance and a payer of insurance contributions to state extra-budgetary funds. As stated in Part 3 of Art. 5 of the Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”, if the policyholder simultaneously belongs to several categories of payers of insurance premiums, he calculates and pays insurance premiums on every basis. Therefore, if you have hired employees, you will have to pay contributions on two bases - both for employees (contributions are calculated at approved interest rates) and for yourself (minimum fixed payment).

    Individual entrepreneurs pay insurance contributions to the Pension Fund and the Federal Compulsory Health Insurance Fund in the amount determined based on the cost of the insurance year on income from business activities. At the same time, the individual entrepreneur himself is not obliged to calculate and pay insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity in the Federal Social Insurance Fund of the Russian Federation - this can only be done upon your application.

    Moscow residents can get legal advice here

    Do I need an individual entrepreneur for finishing work?

    Bookmarked: 0

    The construction business and everything connected with it is a profitable activity. With the right approach to the issue of organization, it can become a stable source of income. The market is saturated with a large number of companies. However, there is still a high demand for construction services for apartment renovation. Therefore, it remains to figure out whether an individual entrepreneur is needed for finishing work this year.

    Where to start

    Starting a business requires determining the legal form of the activity. You can open an individual entrepreneur for finishing work or register an LLC. The second option expands the list of activities, but increases the number of approvals and permits.

    Opening an LLC is advisable if you plan to cover a wide range of work. This will require obtaining a license. The norms of the Federal Law “On licensing of certain types of activities” list a list of finishing and repair work for which it is necessary to obtain permits:

    If the main activity is exclusively finishing the premises, then you can choose individual entrepreneurs. Finishing work is not subject to mandatory licensing. Opening an individual entrepreneur for a construction business has become possible since 2010, when the types requiring licensing were differentiated by law.

    Therefore, the question of whether an individual entrepreneur needs a license for finishing work was removed at the government level. The only condition for doing business was participation in an SRO (self-regulatory organization).

    What is hidden under the abbreviation “SRO”

    A self-regulatory organization is a non-profit partnership of business entities in certain areas of production or professional activity of a particular type.

    Joining the SRO of builders gives the individual entrepreneur the rights of a full-fledged legal entity in the field of finishing work or activities for insulating apartments. The issuance of a certificate confirming entry into the organization is carried out once, but requires annual renewal.

    The state controls the procedure for creating an SRO, and quality control of the work performed and the design carried out falls on the shoulders of the entrepreneur. Additionally, compensation funds are created on the basis of SROs, the funds of which are used to compensate for damage or pay fines.

    The provisions of the Town Planning Code enable individual entrepreneurs to carry out construction work (in residential or non-residential premises, for example on farms) if they have an SRO certificate indicating a list of proposed activities.

    The full list is contained in Order No. 624 of the Ministry of Regional Development of 2009. In total, the list contains several dozen items related to the provision of services in the field of construction, which allows individual entrepreneurs to engage in a wide range of work.

    On video: How to open a construction business in a year and not close it in 6 months, from Kirill Pryadukhin.

    The following questions will be addressed:

  • – the role of marketing in the construction business;
  • – how to choose a niche in the construction business;
  • – how to organize management in construction;
  • – how to warm up clients in the construction business;
  • – how to sell houses through content;
  • – the main mistakes of beginners when starting a construction business;
  • – why it is important to sell yourself at the start of a business;
  • – why for beginners the price per lead is usually 2-3 times more expensive;
  • – when it is worth forming a sales department in construction;
  • – why it is important to reinvest the first profit in the business.
  • How to open an individual entrepreneur for finishing work

    Opening an individual entrepreneur to run a construction business is no different from the usual registration procedure.

    There are several ways to register an individual entrepreneur:

  • online on the Federal Tax Service website;
  • during a personal visit to the tax office;
  • by sending documents by mail;
  • using the services of specialized services or companies.
  • When applying for registration, you will need to provide a number of documents:

  • passport or identity document;
  • check for payment of state duty;
  • statement. Before submitting it, you will need to decide on the OKVED code. Construction work corresponds to group 45, and finishing work - 45.4.
  • Conclusion of a contract

    Any activity carried out with the participation of two parties (customer and contractor) requires a written agreement. An individual entrepreneur’s agreement for finishing work is no exception and is required when a relationship arises between individuals and an individual entrepreneur.

    The absence of a well-drafted document between individuals, including individual entrepreneurs, can lead to misunderstandings and mutual claims between participants. The customer may face failure to meet deadlines and increase costs. A contractor without signing an agreement with an individual is often faced with a delay in payment, a desire to reduce the cost, or a change in requirements from the client.

    A sample contract for finishing works for individual entrepreneurs includes the following points:

    • contact details and full name of the contractor and customer;
    • clear formulation of the subject of the contract;
    • timing of work;
    • cost of services;
    • the presence and amount of penalties for non-compliance with the terms of the contract.
    • You can download the contract for finishing work for individual entrepreneurs on specialized websites for electronic document management. Mostly the finished form contains all the necessary fields and requires the registration of individual data of the parties.

      Choosing a tax system

      For most citizens who want to open an individual entrepreneur for finishing work, taxation plays an important role. According to the rules, when registering, an entrepreneur has the right to choose a tax calculation system (UTII, USN, OSNO). Premises decoration, as a type of activity, falls under any category, so the decision should be made based on the expected income and economic feasibility.

      If an entrepreneur plans to work under the simplified tax system, then he will be allowed to carry out activities without VAT. But in this way it loses its “attractiveness” for LLCs or large enterprises operating under OSNO. The choice of UTII will be justified when declaring a minimum amount of profit, which will lead to savings for individual entrepreneurs, but may in the future raise certain questions from the tax service.

      Nobody forbids an entrepreneur to change the taxation system in the process of carrying out activities, so he himself will be able to decide which option is more profitable this year.

      Which taxation system should I choose for a construction company?

      Please tell me which taxation system is best to choose when registering an LLC whose field of activity is construction (mainly water supply, ventilation, heat supply). Customers - legal entities faces. What is more profitable than OSNO or simplified tax system for an LLC?

      Lawyers' answers (9)

      Hello. If the income does not exceed 60 million rubles. for the reporting period, then you can choose the simplified tax system

      Article 346.13. Procedure and conditions for the beginning and termination of the application of the simplified taxation system
      1. Organizations and individual entrepreneurs who have expressed a desire to switch to a simplified taxation system from the next calendar year, notify the tax authority at the location of the organization or the place of residence of the individual entrepreneur no later than December 31 of the calendar year preceding the calendar year from which they switch to simplified taxation system. The notification indicates the selected object of taxation. Organizations also indicate in the notification the residual value of fixed assets and the amount of income as of October 1 of the year preceding the calendar year from which they switch to a simplified taxation system.

      2. A newly created organization and a newly registered individual entrepreneur have the right to notify of the transition to a simplified taxation system no later than 30 calendar days from the date of registration with the tax authority specified in the certificate of registration with the tax authority issued in accordance with paragraph 2 of the article 84 of this Code. In this case, the organization and individual entrepreneur are recognized as taxpayers applying the simplified taxation system from the date of their registration with the tax authority, indicated in the certificate of registration with the tax authority.

      Organizations and individual entrepreneurs that have ceased to be taxpayers of the single tax on imputed income have the right, on the basis of a notification, to switch to a simplified taxation system from the beginning of the month in which their obligation to pay the single tax on imputed income was terminated.

      3. Taxpayers applying the simplified taxation system do not have the right to switch to a different taxation regime before the end of the tax period, unless otherwise provided by this article.

      4. If, at the end of the reporting (tax) period, the taxpayer’s income, determined in accordance with Article 346.15 and subparagraphs 1 and 3 of paragraph 1 of Article 346.25 of this Code, exceeded 60 million rubles and (or) during the reporting (tax) period there was a non-compliance with the requirements established by paragraphs 3 and 4 of Article 346.12 and paragraph 3 of Article 346.14 of this Code, such a taxpayer is considered to have lost the right to apply the simplified taxation system from the beginning of the quarter in which the specified excess and (or) non-compliance with the specified requirements was allowed.

      If the taxpayer applies simultaneously the simplified taxation system and the patent taxation system, when determining the amount of income from sales for the purpose of complying with the limitation established by this paragraph, income under both specified special tax regimes is taken into account.(

      In this case, the amounts of taxes payable when using a different taxation regime are calculated and paid in the manner prescribed by the legislation of the Russian Federation on taxes and fees for newly created organizations or newly registered individual entrepreneurs. The taxpayers specified in this paragraph do not pay penalties and fines for late payment of monthly payments during the quarter in which these taxpayers switched to a different taxation regime.

      The value of the taxpayer's income limit specified in paragraph one of this paragraph, which limits the taxpayer's right to apply the simplified taxation system, is subject to indexation in the manner prescribed by paragraph 2 of Article 346.12 of this Code.

      4.1. If, at the end of the tax period, the taxpayer’s income, determined in accordance with Article 346.15 and subparagraphs 1 and 3 of paragraph 1 of Article 346.25 of this Code, did not exceed 60 million rubles and (or) during the tax period there was no non-compliance with the requirements established by paragraphs 3 and 4 of Article 346.12 and paragraph 3 of Article 346.14 of this Code, such a taxpayer has the right to continue using the simplified taxation system in the next tax period.

      5. The taxpayer is obliged to inform the tax authority about the transition to a different taxation regime, carried out in accordance with paragraph 4 of this article, within 15 calendar days after the expiration of the reporting (tax) period.

      6. A taxpayer applying a simplified taxation system has the right to switch to a different taxation regime from the beginning of the calendar year, notifying the tax authority no later than January 15 of the year in which he intends to switch to a different taxation regime.

      7. A taxpayer who has switched from a simplified taxation system to another taxation regime has the right to switch again to a simplified taxation system no earlier than one year after he lost the right to use the simplified taxation system.

      8. If a taxpayer terminates a business activity in respect of which the simplified taxation system was applied, he is obliged to notify the tax authority at the location of the organization or the place of residence of the individual entrepreneur of the termination of such activity, indicating the date of its termination, no later than 15 days from the date of termination of such activity. activities.

      Have a question for a lawyer?

      Good afternoon Considering that your customers are legal entities, it is better for you to choose a traditional tax payment scheme (OSNO), in which

      The following payments exist for LLCs:
      a) VAT payable quarterly, amounting to 18%, in accordance with the invoice.

      b) income tax - 20% of income

      c) social tax - 26%

      d.) property tax - 2.2%

      Good afternoon, since you can confirm your construction activity and the expenses incurred, I believe it is advisable to use the simplified tax system “income minus expenses”

      Hello, Inna. During construction activities, the LLC has a choice between the general taxation system and the simplified taxation system (simplified system).

      The general taxation system means the application of value added tax, profit tax, and corporate property tax.

      Application of the simplified tax system by organizations in accordance with clause 2 of Art. 346. 11 Tax Code of the Russian Federation (TC RF) provides their release from duty upon payment n tax on profits of organizations ( with the exception of tax paid on income taxed at the tax rates provided for in paragraphs 3 and 4 of Article 284 of this Code), corporate property tax. Organizations using a simplified taxation system are not recognized as value added tax taxpayers, with the exception of value added tax payable in accordance with this Code when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, as well as value added tax paid in accordance with Article 174.1 of this Code.

      According to Art. Art. 346.14, 346.20 Tax Code of the Russian Federation The simplified tax system has two types of taxation objects:

      Income - tax rate 6% on income received

      Income minus expenses - tax rate from 5 to 15% depending on the region and type of activity.

      For a construction organization, of course, it is better to choose an object of income minus expenses.

      However, it should be borne in mind that there are restrictions on the use of the simplified tax system.

      In the following cases, the simplified tax system cannot be used:

      1) sub. 1 clause 3 art. 346.12 of the Tax Code of the Russian Federation - if the organization has branches and representative offices

      2) subp. 14 clause 3 art. 346.12 of the Tax Code of the Russian Federation - if the organization has a share of participation of other organizations that is more than 25 percent.

      3) sub. 15 clause 3 art. 346.12 of the Tax Code of the Russian Federation - the average number of employees for the tax (reporting) period exceeds 100 people;

      4) sub. 16 clause 3 art. 346.12 of the Tax Code of the Russian Federation - the residual value of the organization's fixed assets, determined in accordance with the legislation of the Russian Federation on accounting, exceeds 100 million rubles

      5) sub. 18 clause 3 art. 346.12 N of the Russian Federation - foreign organizations do not have the right to use the simplified tax system.

      Also, according to paragraph 4 of Art. 346.13 of the Tax Code of the Russian Federation, an organization is considered to have lost the right to use the simplified tax system if its income for the reporting (tax) period exceeds 60 million rubles. In this case, such a taxpayer is considered to have lost the right to apply the simplified taxation system from the beginning of the quarter in which the specified excess was allowed.

      If you are not general contractors and do not fall under the above requirements, I would advise you to choose the simplified tax system with the object - income minus expenses, since this system will significantly facilitate tax and accounting. And the tax savings compared to the general taxation system will be significant.

      Construction of houses by an individual entrepreneur: what taxes to pay?

      Registration with tax authorities

      In paragraph 1 of Art. 83 of the Tax Code of the Russian Federation establishes the obligation of an individual to register with the tax authorities, in particular, at the place of residence, location of real estate and vehicles owned by him (see also letters of the Federal Tax Service of Russia for Moscow dated April 3, 2007 No. 09-17/ 030104 and UMNS of Russia for Moscow dated July 30, 2004 No. 09-1-02/3110).

      The procedure for registering individuals with the tax authorities is explained in Art. 84 Tax Code of the Russian Federation. State registration of an individual as an individual entrepreneur is carried out taking into account the norms of Art. 22.1 of the Federal Law of 08.08.2001 No. 129-FZ “On state registration of legal entities and individual entrepreneurs”.

      Individual entrepreneurs applying the simplified tax system, when determining the object of taxation, take into account income from sales in accordance with Art. 249 of the Tax Code of the Russian Federation and non-operating income - in accordance with Art. 250 of the Tax Code of the Russian Federation (clause 1 of Article 346.15 of the Tax Code of the Russian Federation).

      By virtue of paragraph 1 of Art. 249 of the Tax Code, sales income is recognized as revenue, including from the sale of goods (work, services) both of one’s own production and those previously purchased.

      Consequently, income received by an individual entrepreneur from the sale of land plots and houses built on them are reflected in the income taken into account when determining the tax base for the tax paid in connection with the application of the simplified taxation system, in the generally established manner.

      Advance tax payments are paid no later than the 25th day of the first month following the expired reporting period (Clause 7, Article 346.21 of the Tax Code of the Russian Federation). The reporting periods are the first quarter, half a year and nine months of the calendar year, respectively, advance payments are paid no later than April 25, July 25 and October 25 (clause 2 of Article 346.19 of the Tax Code of the Russian Federation).

      The tax based on the results of the tax period (year) is paid no later than the deadline established for submitting a tax return. For an individual entrepreneur, this is April 30 of the year following the expired tax period.

      Personal income tax, personal property tax, VAT

      In paragraph 3 of Art. 346.11 of the Tax Code states that individual entrepreneurs using the simplified tax system are exempt from the obligation to pay tax on personal income (in relation to income received from business activities, with the exception of tax paid on income taxed at the tax rates provided for in paragraph 2, 4 and 5 of Article 224 of the Tax Code of the Russian Federation), and property tax for individuals (in relation to property used for business activities). Such entrepreneurs are not recognized as VAT payers, with the exception of VAT payable in accordance with the Tax Code of the Russian Federation when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, as well as VAT payable in accordance with Art. 174.1 Tax Code of the Russian Federation.

      Other taxes are paid by individual entrepreneurs using a simplified taxation system in accordance with the legislation on taxes and fees.

      Let us note that in terms of VAT, a special norm of the Tax Code provides for an exemption from VAT for operations on the sale of land plots (shares in them) and for payers of this tax (subclause 6, clause 2, article 146 of the Tax Code of the Russian Federation).

      Thus, with regard to income received from the sale of land plots and houses built on them, an individual entrepreneur does not have the obligation to pay personal income tax, personal property tax and VAT.

      Based on paragraph 1 of Art. 388 and paragraph 1 of Art. 389 of the Tax Code of the Russian Federation, an individual entrepreneur is recognized as a payer of land tax in relation to land plots in his ownership.

      The tax period for land tax is a calendar year.

      Reporting periods for taxpayers - organizations and individuals who are individual entrepreneurs - I, II and III quarters of the calendar year.

      When establishing a tax, the representative body of a municipal formation (legislative (representative) government bodies of federal cities of Moscow and St. Petersburg) has the right not to establish a reporting period (Article 393 of the Tax Code of the Russian Federation).

      Taxpayers pay the tax and advance payments thereunder in the manner and within the terms established by the regulatory legal acts of the representative bodies of municipalities (laws of the federal cities of Moscow and St. Petersburg) (clause 1 of Article 397 of the Tax Code of the Russian Federation). At the same time, the tax payment deadline for taxpayers - organizations or individuals who are individual entrepreneurs cannot be set earlier than the deadline provided for in paragraph 3 of Art. 398 Tax Code.

      In paragraph 3 of Art. 398 of the Tax Code of the Russian Federation stipulates that taxpayers must submit tax returns no later than February 1 of the year following the expired tax period.

      Advance payments for land tax are paid within the time limits provided for by the regulatory legal acts of the representative bodies of municipalities (laws of the federal cities of Moscow and St. Petersburg) on ​​the territory of which the land plots are located.

      Since an individual entrepreneur does not have employees, he will pay insurance premiums only on the basis of clause 2, part 1, art. 5 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds” (hereinafter referred to as Law No. 212-FZ), then eat only for yourself.

      Payers of insurance premiums listed in clause 2, part 1, art. 5 of Law No. 212-FZ, pay the appropriate insurance contributions to the Pension Fund of the Russian Federation and compulsory health insurance funds in the amount determined based on the cost of the insurance year (Part 1, Article 14 of Law No. 212-FZ).

      In the event that payers of insurance premiums begin to carry out entrepreneurial or other professional activities after the start of the next billing period, the amount of insurance premiums payable by them for this billing period must be determined based on the cost of the insurance year in proportion to the number of calendar months counting from the calendar month of the beginning activities. For an incomplete month of activity, the amount of insurance premiums is calculated in proportion to the number of calendar days of this month. This is indicated in Part 3 of Art. 14 of Law No. 212-FZ.

      The calendar month of commencement of activity for an individual entrepreneur is the calendar month in which his state registration as an individual entrepreneur was carried out. Grounds - clause 1, part 4, art. 14 of Law No. 212-FZ.

      Thus, the amount of insurance premiums does not depend on the amount of income from the sale of land plots.

      The cost of an insurance year for 2011 is 13,509 rubles. 60 kopecks (approved by Decree of the Government of the Russian Federation dated March 31, 2011 No. 238).

      Insurance premiums for the billing period must be paid no later than December 31 of the current calendar year (Part 2, Article 16 of Law No. 212-FZ).

      Please note: according to Part 5 of Art. 14 of Law No. 212-FZ

      individual entrepreneurs who do not make payments to individuals do not calculate or pay insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity to the Social Insurance Fund of the Russian Federation. At the same time, they have the right to voluntarily enter into legal relations under such insurance and pay insurance premiums for themselves to the Social Insurance Fund of Russia in accordance with Federal Law No. 255-FZ dated December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity "

      Insurance premiums against industrial accidents and occupational diseases

      Article 3 of Federal Law No. 125-FZ dated July 24, 1998 “On compulsory social insurance against industrial accidents and occupational diseases” defines the concept of “insured”. This is a legal entity of any organizational and legal form (including a foreign organization operating on the territory of the Russian Federation and employing citizens of the Russian Federation), or an individual employing persons subject to compulsory social insurance against industrial accidents and occupational diseases in accordance with paragraph . 1 tbsp. 5 of this law.

      Meanwhile, in the case under consideration, there are no employees with whom labor or civil law contracts were concluded. Therefore, individual entrepreneurs do not pay insurance premiums for industrial accidents and occupational diseases.

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    I plan to build residential buildings for sale on plots of land that are personally owned. To do this, I want to register as an individual entrepreneur and apply a simplified taxation system. I won't have any employees. What taxes and fees will I have to pay?

    Registration with tax authorities

    In paragraph 1 of Art. 83 of the Tax Code of the Russian Federation establishes the obligation of an individual to register with the tax authorities, in particular, at the place of residence, location of real estate and vehicles owned by him (see also letters of the Federal Tax Service of Russia for Moscow dated April 3, 2007 No. 09-17/ 030104 and UMNS of Russia for Moscow dated July 30, 2004 No. 09-1-02/3110).

    The procedure for registering individuals with the tax authorities is explained in Art. 84 Tax Code of the Russian Federation. State registration of an individual as an individual entrepreneur is carried out taking into account the norms of Art. 22.1 of the Federal Law of 08.08.2001 No. 129-FZ “On state registration of legal entities and individual entrepreneurs”.

    Individual entrepreneurs applying the simplified tax system, when determining the object of taxation, take into account income from sales in accordance with Art. 249 of the Tax Code of the Russian Federation and non-operating income - in accordance with Art. 250 of the Tax Code of the Russian Federation (clause 1 of Article 346.15 of the Tax Code of the Russian Federation).

    By virtue of paragraph 1 of Art. 249 of the Tax Code, sales income is recognized as revenue, including from the sale of goods (work, services) both of one’s own production and those previously purchased.

    Consequently, income received by an individual entrepreneur from the sale of land plots and houses built on them are reflected in the income taken into account when determining the tax base for the tax paid in connection with the application of the simplified taxation system, in the generally established manner.

    Advance tax payments are paid no later than the 25th day of the first month following the expired reporting period (Clause 7, Article 346.21 of the Tax Code of the Russian Federation). The reporting periods are the first quarter, half a year and nine months of the calendar year, respectively, advance payments are paid no later than April 25, July 25 and October 25 (clause 2 of Article 346.19 of the Tax Code of the Russian Federation).

    The tax based on the results of the tax period (year) is paid no later than the deadline established for submitting a tax return. For an individual entrepreneur, this is April 30 of the year following the expired tax period.

    Personal income tax, personal property tax, VAT

    In paragraph 3 of Art. 346.11 of the Tax Code states that individual entrepreneurs using the simplified tax system are exempt from the obligation to pay tax on personal income (in relation to income received from business activities, with the exception of tax paid on income taxed at the tax rates provided for in paragraph 2, 4 and 5 of Article 224 of the Tax Code of the Russian Federation), and property tax for individuals (in relation to property used for business activities). Such entrepreneurs are not recognized as VAT payers, with the exception of VAT payable in accordance with the Tax Code of the Russian Federation when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, as well as VAT payable in accordance with Art. 174.1 Tax Code of the Russian Federation.

    Other taxes are paid by individual entrepreneurs using a simplified taxation system in accordance with the legislation on taxes and fees.

    Let us note that in terms of VAT, a special norm of the Tax Code provides for an exemption from VAT for operations on the sale of land plots (shares in them) and for payers of this tax (subclause 6, clause 2, article 146 of the Tax Code of the Russian Federation).

    Thus, with regard to income received from the sale of land plots and houses built on them, an individual entrepreneur does not have the obligation to pay personal income tax, personal property tax and VAT.

    Land tax

    Based on paragraph 1 of Art. 388 and paragraph 1 of Art. 389 of the Tax Code of the Russian Federation, an individual entrepreneur is recognized as a payer of land tax in relation to land plots in his ownership.

    The tax period for land tax is a calendar year.

    Reporting periods for taxpayers - organizations and individuals who are individual entrepreneurs - I, II and III quarters of the calendar year.

    When establishing a tax, the representative body of a municipal formation (legislative (representative) government bodies of federal cities of Moscow and St. Petersburg) has the right not to establish a reporting period (Article 393 of the Tax Code of the Russian Federation).

    Taxpayers pay the tax and advance payments thereunder in the manner and within the terms established by the regulatory legal acts of the representative bodies of municipalities (laws of the federal cities of Moscow and St. Petersburg) (clause 1 of Article 397 of the Tax Code of the Russian Federation). At the same time, the tax payment deadline for taxpayers - organizations or individuals who are individual entrepreneurs cannot be set earlier than the deadline provided for in paragraph 3 of Art. 398 Tax Code.

    In paragraph 3 of Art. 398 of the Tax Code of the Russian Federation stipulates that taxpayers must submit tax returns no later than February 1 of the year following the expired tax period.

    Advance payments for land tax are paid within the time limits provided for by the regulatory legal acts of the representative bodies of municipalities (laws of the federal cities of Moscow and St. Petersburg) on ​​the territory of which the land plots are located.

    Insurance premiums

    Since an individual entrepreneur does not have employees, he will pay insurance premiums only on the basis of clause 2, part 1, art. 5 of Federal Law No. 212-FZ of July 24, 2009 “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds” (hereinafter referred to as Law No. 212-FZ), then eat only for yourself.

    Payers of insurance premiums listed in clause 2, part 1, art. 5 of Law No. 212-FZ, pay the appropriate insurance contributions to the Pension Fund of the Russian Federation and compulsory health insurance funds in the amount determined based on the cost of the insurance year (Part 1, Article 14 of Law No. 212-FZ).

    In the event that payers of insurance premiums begin to carry out entrepreneurial or other professional activities after the start of the next billing period, the amount of insurance premiums payable by them for this billing period must be determined based on the cost of the insurance year in proportion to the number of calendar months counting from the calendar month of the beginning activities. For an incomplete month of activity, the amount of insurance premiums is calculated in proportion to the number of calendar days of this month. This is indicated in Part 3 of Art. 14 of Law No. 212-FZ.

    The calendar month of commencement of activity for an individual entrepreneur is the calendar month in which his state registration as an individual entrepreneur was carried out. Grounds - clause 1, part 4, art. 14 of Law No. 212-FZ.

    Thus, the amount of insurance premiums does not depend on the amount of income from the sale of land plots.

    The cost of an insurance year for 2011 is 13,509 rubles. 60 kopecks (approved by Decree of the Government of the Russian Federation dated March 31, 2011 No. 238).

    Insurance premiums for the billing period must be paid no later than December 31 of the current calendar year (Part 2, Article 16 of Law No. 212-FZ).

    Please note: according to Part 5 of Art. 14 of Law No. 212-FZ

    individual entrepreneurs who do not make payments to individuals do not calculate or pay insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity to the Social Insurance Fund of the Russian Federation. At the same time, they have the right to voluntarily enter into legal relations under such insurance and pay insurance premiums for themselves to the Social Insurance Fund of Russia in accordance with Federal Law No. 255-FZ dated December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity "

    Insurance premiums against industrial accidents and occupational diseases

    Article 3 of Federal Law No. 125-FZ dated July 24, 1998 “On compulsory social insurance against industrial accidents and occupational diseases” defines the concept of “insured”. This is a legal entity of any organizational and legal form (including a foreign organization operating on the territory of the Russian Federation and employing citizens of the Russian Federation), or an individual employing persons subject to compulsory social insurance against industrial accidents and occupational diseases in accordance with paragraph . 1 tbsp. 5 of this law.

    Meanwhile, in the case under consideration, there are no employees with whom labor or civil law contracts were concluded. Therefore, individual entrepreneurs do not pay insurance premiums for industrial accidents and occupational diseases.

    Construction is often chosen by individual entrepreneurs (individual entrepreneurs) as their area of ​​activity. Conducting business activities without forming a legal entity is provided for by the Civil Code of the Russian Federation (Part I). Business in the repair and construction segment can be quite profitable due to the characteristics of the Russian market, where significant cash flows into real estate. Demand for the construction of residential, commercial and industrial facilities is present in all regions, which provides employment to almost all business entities operating in the construction industry.

    To carry out business, an individual must register as an individual entrepreneur (IP). Individual entrepreneurs were able to work in the construction business on January 1, 2010, when licenses were no longer required to provide such services. A prerequisite for individual entrepreneurs who decide to develop in the construction industry is membership in a self-regulatory organization (SRO).

    It turns out that upon receipt of permission from the SRO of builders to provide services in the field of construction, the status of an individual entrepreneur acquires the rights of a legal entity to engage in activities in the construction business.

    In relation to the SRO, the state performs control and supervisory functions, regulating the procedure for its registration. A permit to provide construction services is issued by the SRO once, but its validity period must be renewed annually. In case of unforeseen situations that could cause damage during work in the construction field, special compensation funds are created in the SRO.

    What to choose: individual entrepreneur or legal entity

    One of the very first questions that a novice businessman faces is the choice: to register a legal entity or an individual entrepreneur?

    There is a fundamental difference between conducting business on behalf of a legal entity or on behalf of an individual entrepreneur. For example, if a construction organization is represented by an LLC, all its participants have risks proportional to their shares, and each of them bears part of the responsibility. An individual entrepreneur is the only person who bears all the risks and obligations, while investing either his own or borrowed funds in business development.

    There are subtleties in starting and ending a business. The responsibility of a legal entity is to open a bank account in which all current monetary transactions take place. For individual entrepreneurs, special regimes for maintaining financial statements are provided. In comparison with a legal entity, the requirements for the formation of statutory documents and initial capital for an individual entrepreneur are reduced.

    The procedure for terminating a construction business also seems different. Liquidation of a legal entity will take a much longer time, since it is necessary to protect the interests of all participants in the organization. In this case, all legal relations between the parties are terminated. It is much easier to terminate the activities of an individual entrepreneur, but the closure of a private construction business does not provide grounds for getting rid of property liability.

    Organizing activities in the field of repair and construction services as a legal entity provides for the possibility of reorganizing or selling the business, while an individual entrepreneur has the right only to liquidate his business.

    Functions of individual entrepreneurs in construction

    Construction standards, as well as the relationship between business participants in this area, are set out in the Town Planning Code of the Russian Federation. According to this Code, control over the construction process is carried out by the person providing repair and construction services. Responsibility also falls on the developer. However, Art. 53 The Civil Code of the Russian Federation provides for the possibility of involving a third party in the management issue if the person carrying out the construction does not have a sufficient professional level in construction management. Often, such a function is offered to individual entrepreneurs in construction.

    As a general contractor, customer or developer, the individual entrepreneur must monitor the competent and timely implementation of construction work, as well as maintain construction equipment. The main task of the IP when performing this function is to ensure security at the observed facility.

    Decisions on the procedure for carrying out construction work are made personally by the entrepreneur and must be documented.

    According to the system of regulatory documents in construction, an individual entrepreneur carrying out supervisory functions at a site must control:

    • project documentation;
    • consumption of materials;
    • the process and completion of ongoing construction work;
    • terms established by contractual relations.

    An individual entrepreneur can act both as a developer and as a general contractor, as stated in Art. 706 of the Civil Code of the Russian Federation.

    Being a general contractor, an individual entrepreneur receives permission to carry out all types of work that will be carried out at the construction site.

    Another function that an individual entrepreneur can perform is participation in shared construction on an equal basis with individuals, subject to the investment of their own funds. The object of shared construction can be any residential and non-residential real estate.

    Construction activities as an individual entrepreneur involve investing in real estate. In the case of investment activities carried out by an individual entrepreneur, the relationship between him and the developer is regulated by the Civil Code of the Russian Federation and the country's regulatory legal acts in this area.

    What should an individual entrepreneur know when starting a construction business?

    After the state registration of a private builder as an individual entrepreneur has been carried out, you need to decide how he will keep financial records.

    The entrepreneur faces the following questions:

    • what tax regime it will apply;
    • what documentation is needed to submit to the tax office;
    • what forms of accounting reporting should he maintain;
    • When and how often do you need to submit financial statements?

    Carrying out activities in the construction industry provides for the following taxation regimes:

    • general;
    • simplified;
    • UTII (single tax on imputed income);
    • patent.

    The most common option when choosing a taxation regime for individual entrepreneurs is a simplified scheme.

    This system involves filling out nine forms that will need to be submitted to the building department and the tax office.

    For example, according to the general taxation system there will be 21 such forms, and the patent system consists of the cost of the purchased patent, which is the amount of tax paid to the state.

    Individual entrepreneur reporting in construction

    Before submitting your reports, you must check them carefully to avoid problems with the tax office. To do this, you need to be guided by the requirements of current legislation in the field of filling out and submitting financial statements to the regulatory authority.

    Tax reporting is not only a necessity, but also carries analytical functions. So, knowing the results of the main income and cost items, you can understand in which direction it is best to develop.

    Construction legislation allocates 30 calendar days for drawing up a quarterly report; an annual report can be prepared within 100 days.

    An important aspect of business activity that affects the result of its profit is the optimization of tax payments. To do this, first of all, it is necessary to analyze payments of taxes and fees made over several reporting periods. This will allow you to see their dynamics and structure, which will help coordinate business operations using optimal schemes to minimize taxation.

    The construction business offers certain tax incentives that can provide significant savings on value added tax payments. But if you want to increase profits by optimizing taxes, you should remember that using illegal methods for this purpose can lead to the application of administrative measures, and in especially severe cases, criminal liability.