Stage No. 6 – Selecting a taxation system.

There are situations when it is necessary to obtain information about the applied taxation system of an individual entrepreneur - a partner or competitor, or for the businessman to clarify information about himself. This happens, for example, when an accountant urgently resigns due to various circumstances, and the entrepreneur forgets to clarify with him the specifics of accounting carried out in the enterprise. Let's talk about how to find out the taxation system for individual entrepreneurs using the TIN.

An entrepreneur has the right to work under any of the current tax regimes: OSN, simplified tax system, UTII, PSN, etc., and since each of them differs from the others not only in accounting methods, but also in the timing of tax transfers, the issue of applying the taxation regime is by no means idle.

What you have to pay anyway

The difference between the systems concerns the taxes that entrepreneurs pay on revenues and/or their income. All other payments for them will be the same, namely:

Contributions for own insurance.
Contributions for pension, social and medical insurance of employees, as well as for injuries.
Personal income tax for employees (withheld from salaries, but the tax is transferred to the budget by the employer).
Other special payments, if the activity requires it. For example, transport, water tax or trade tax.

Read about changes to taxation systems in 2021 here.

Basic mode

The main tax regime (OSNO) has the highest tax burden, so entrepreneurs usually do not choose it of their own free will. It includes those who do not fall under the conditions of special regimes, did not have time to switch to them, or went beyond the established boundaries. Individual entrepreneur taxes on the general system are presented in the table.

Tax	Bid	The tax base
VAT	Basic - 20%, preferential - 10%, export - 0% Read also: Brief overview of changes in tax legislation (2018)	Revenue from the sale of taxable goods and services
Personal income tax on individual entrepreneur income	13%	Income reduced by documented expenses (professional deductions)
Property tax for individuals	0,1-2%	Cost of property used in business

Who chooses OSNO

Voluntary application by an entrepreneur of the basic tax system is usually associated with the deduction of VAT and is beneficial in the following cases:

Most contractors of individual entrepreneurs are VAT payers. Buyers can claim for deduction the input tax charged to them by the entrepreneur. And he himself is the one that his suppliers provide him.
The individual entrepreneur conducts wholesale trade with large companies. They pay VAT and do not particularly like to purchase from entities under special regimes due to the inability to claim a deduction for such transactions.
The individual entrepreneur sells imported goods. Upon import, he must pay VAT, but can subsequently deduct it.

Combination of modes

The ability to combine tax regimes allows you to save on taxes. However, when several forms are combined, accounting becomes more complicated. Combining modes is beneficial in the following cases:

The result is significant savings that at least cover the costs of maintaining documentation.
An entrepreneur works in several areas (for example, produces products and sells them in retail outlets). Then production can remain on OSNO, and retail trade on UTII.
The parameters of a businessman’s activity correspond to the conditions of several modes, and when combined, savings or even a zero rate are obtained.

More often they combine the simplified tax system and UTII. For an individual entrepreneur, it is possible to combine the simplified tax system or UTII with a patent, if the individual entrepreneur complies with the conditions of the regimes.

Taxation systems for entrepreneurs allow you to choose a favorable tax calculation regime. A businessman is required to understand the intricacies of forms and competent documentation. Then taxation can be made as profitable as possible for business and costs can be reduced.

Simplified system

The simplified tax system or simplified tax system is good for its versatility and is therefore widespread. To apply it, an entrepreneur must have no more than 100 employees, and his annual income must not exceed 150 million rubles.

You can choose to pay using the simplified tax system:

6% from income;
15% of the difference between income and expenses.

These rates may be reduced by regional laws. In addition, for certain types of activities on the simplified tax system it is allowed to introduce tax holidays, that is, a 0% rate.

A simplified individual entrepreneur does not pay his own personal income tax, tax on “entrepreneurial” real estate, except for those assessed at cadastral value. He also does not have to pay VAT other than that incurred when importing goods. But he cannot deduct this tax.

Read about changes to the simplified tax system in 2021 here.

When is the simplified tax system beneficial and which option to choose?

The simplified system is almost always more profitable than the basic system, with the exception of import operations. Therefore, if business conditions allow, it is reasonable to switch to the simplified tax system. An important point is that the new individual entrepreneur must submit a notification of the application of this regime immediately upon registration or within 30 days after it. Otherwise, you will have to use the main system until the end of the year.

When choosing a rate, you need to proceed from the share of expenses in the business. If there are quite a lot of them, about 65-70%, then it is more profitable to use the simplified tax system at a rate of 15%. This option is usually chosen for trade and manufacturing.

The simplified tax system with a rate of 6% is a suitable option for a business with a small share of costs. It is usually used by individual entrepreneurs who provide services independently or hire a small number of employees. When calculating tax, you can take into account insurance premiums. If you have employees, you can reduce your tax by up to 50% through deductions. If the individual entrepreneur works on his own, he deducts all contributions paid. For incomes up to 650 thousand rubles per year, due to this, the tax is reduced to zero.

The advantages of the simplified tax system include the small number of reports - one declaration per year. Perhaps it will soon be canceled for those entrepreneurs who apply the simplified tax system of 6% and use online cash registers.

Choice of the Unified Agricultural Tax (USAT).

Since our country can also be classified as an agricultural country, many individual entrepreneurs build their business in the agricultural sector.

For this purpose, a special tax regime was introduced - the Unified Agricultural Tax (USAT).

PLEASE NOTE: If you are absolutely sure that your business is subject to this tax regime, you have the right to voluntarily submit a notice of transition to the Unified Agricultural Tax at the time of submitting a package of documents for registration of an individual entrepreneur, or within 30 calendar days from the date of registration of an individual entrepreneur.

If you do not have time to notify within the established time, then you can switch to the Unified Agricultural Tax only from the new calendar year, and the notification must be sent before December 31 of the current year.

CONDITIONS FOR SELECTION OF UST

You can choose the Unified Agricultural Tax as the tax regime under the following conditions:

You are registering an individual entrepreneur with the prospect of becoming a producer of agricultural products*;
Income from agricultural activities will be more than 70%;
The average number of employees, if you plan to hire personnel, will not exceed 300 people for the tax period.

* Individual entrepreneurs who carry out only primary processing of agricultural products are not entitled to apply the Unified Agricultural Tax.

PLEASE NOTE WHEN MAKING A DECISION ABOUT CHOOSING an unified agricultural tax: If you do not meet one of the conditions for applying the unified agricultural tax, you will not be able to choose it, as this would be a violation.

To understand the possibility of using the Unified Agricultural Tax, we inform you that agricultural products include:

agricultural and forestry products;
crop products;
livestock products, including those obtained as a result of growing and growing fish and other aquatic biological resources.

PRIVILEGES

There are no benefits provided in this tax regime.

You can reduce the tax base by the amount of losses from the previous year.

PROCEDURE FOR executing the choice of unified agricultural tax at the stage of individual entrepreneur registration

To apply for a tax regime in the form of Unified Agricultural Tax, you need to:

[attachment=16:Notification about the transition to Unified Agricultural Tax]

[attachment=18: Example of filling out an application for transition to the Unified Agricultural Tax]

You can submit a notification in the following order:

When personally submitting documents for state registration as an individual entrepreneur to the registering tax authority;
When submitting documents for state registration as an individual entrepreneur through a representative or by mail with mandatory notarization of the notification. The authority of the representative must also be confirmed;
Upon receipt of registration documents from the registering tax authority;
When submitting a notification in person, through a representative or by mail within 30 calendar days from the date of state registration.

In the notification form we enter:

TIN is your number assigned by the tax authority;
Checkpoint – put dashes in each cell;
Tax authority code - does not indicate the registering authority, but the one where you are registered with the tax authorities (for example 7734);
Sign of a taxpayer: 1 – if you submit a notification to the registering tax authority simultaneously with registration documents; 2 – the same thing, then only within 30 calendar days from the date of registration; 3 – if you do not meet the deadline, then this tax regime will come into force only next year.
After the phrase “switches to a simplified tax system” - put code 2 - from the date of tax registration;
Set the year of filing the notification to current (for example, 2016);
Who submits the notification: 1 – the taxpayer personally; 2 – representative of the taxpayer. In this case, the data of the representative is indicated, indicating the details of the document confirming the right to representation, as well as the original document indicating in the notification form the number of sheets contained in the document. If the notification is submitted in person, then put dashes in the number of sheets; Who submits the notification: 1 – the taxpayer personally; 2 – representative of the taxpayer. In this case, the data of the representative is indicated, indicating the details of the document confirming the right to representation, as well as the original document indicating in the notification form the number of sheets contained in the document. If the notification is submitted in person, then put dashes in the number of sheets;
Indicate your contact phone number (put dashes in empty cells);
We put a date and signature;
The notification is made in two copies: one – to the tax authority, the other – returned with a mark from the tax authority.

Patent

The patent taxation system (PTS) is a regime created specifically for individual entrepreneurs and the easiest to account for. The entrepreneur chooses the type of activity and the validity period of the patent, acquires it and begins to work. The main thing is to pay the cost of the patent on time. It depends on the direction of the business and the place where it is conducted.

The restrictions for the use of PSN are as follows:

the regime must be valid in a specific region and for the activity chosen by the individual entrepreneur;
number of employees - no more than 15 people;
income - no more than 60 million rubles from the beginning of the year. Moreover, if an entrepreneur combines a patent and the simplified tax system, then income under both tax systems is taken into account;
from 2021 not available for sale of labeled goods.

Pros and cons of buying a patent

The PSN tax does not depend on income. The cost of a patent can be calculated in advance on the Federal Tax Service website specifically for your business and location. That is, an individual entrepreneur can plan his tax expenses. No reporting is required.

Another important advantage is that the patent is suitable for seasonal activities, since it can be purchased for several months. It is also convenient that an individual entrepreneur can purchase the patents he needs in different regions.

But the system is not without its disadvantages:

The price of a patent is often quite high. This depends on the potential income of the entrepreneur in this area, and it is set by the authorities and can be overestimated.
Entrepreneurs cannot reduce the cost of a patent for insurance premiums either for employees or for themselves. True, the Ministry of Finance is going to fix this - the change is included in the main directions of tax policy, which are being considered by the State Duma. If individual entrepreneurs on PSN are allowed to deduct contributions, this will make the regime more attractive.

Please note that from 2021 the patent tax system will change significantly. Read about the new working conditions here.

Selecting a Patent Tax System (PTS).

This tax regime will be of interest to those individual entrepreneurs who are engaged in certain types of activities included in the list.

Here we consider the tax regimes that can be selected immediately during the process of registering an individual entrepreneur.

When registering an individual entrepreneur, you can immediately switch to this system by simply purchasing a patent for a certain type of activity for a period of 1 month to 12 months.

You can submit an application for a patent simultaneously with the documents for registering an individual entrepreneur, either at the time of receipt of the documents after registration, or no later than 10 days before the start of application of the PSN.

Since at this stage we are considering the option of choosing a tax regime for registration, we submit the application for the transition to PSN simultaneously with the documents for registration.

CONDITIONS FOR SELECTION OF PSN

You can choose PSN as the tax regime under the following conditions:

Your activity is included in the list of types of economic activities established by regional authorities for the purpose of applying PSN;
You do not plan to have a staff of more than 15 people;
Your decision to switch to PSN is voluntary.

PLEASE NOTE: If you conduct activities in other areas, then for such types of activities you need to choose another suitable taxation system and maintain separate accounting.

PRIVILEGES

Regional authorities can set a 0% rate for certain types of activities, but only in the case of initial registration as an individual entrepreneur (in fact, we are considering this option

When paying mandatory contributions for compulsory pension insurance and health insurance, if you have employees, you can reduce insurance premiums for employees.

PROCEDURE FOR SELECTING PSN AT THE STAGE OF IP REGISTRATION

A patent is issued for a period of 1 to 12 months.

As soon as the patent expires, the individual entrepreneur becomes the payer under OSNO, so it is necessary to ensure that you are not late in re-registering the patent.

A sole proprietor applying for a 0% tax rate (reduced tax rate) applies for a patent using the recommended form.

To apply for a tax regime in the form of PSN you need:

[attachment=25:Patent Application]

[attachment=26:Recommended form for patent application applying 0% tax rate]

You can submit your application in the following order:

Immediately after receiving registration documents from the registration authority in person, or within ten days from the date of registration, otherwise you will be on OSNO. PLEASE NOTE: Unlike notifications of transition to other tax regimes, which can be submitted simultaneously with registration documents to the registering tax authority, when filing an application for a patent, it is submitted to the tax office at the place of business (for individual entrepreneurs at the place of residence), if business activities will be conducted at the place of residence of the individual entrepreneur. Any territorial tax authority of a municipality, city district, federal city or subject of the Russian Federation at the place where an individual entrepreneur is planning to carry out business activities in the case of carrying out activities on the territory of that municipality, city district, federal city or subject of the Russian Federation in which the entrepreneur is based There is no need for tax accounting. This means the tax office, where you are registered with the tax authorities, and not the registering tax office, as well as the tax office, where you are not registered, but are going to conduct business activities;
Immediately after receiving documents from the registration authority through a representative whose powers are confirmed by a notary by submitting documents to the tax office at the place of residence of the individual entrepreneur and/or the tax office at the place of intended business, or within ten days from the date of registration;
Within ten days by mail to the address of the relevant tax office. With this method, you need to notarize your signature on the application.

IMPORTANT: Within five days, the tax authority is obliged to issue a patent to the individual entrepreneur, or inform the reason for the refusal to issue.

You may be denied a patent on the following grounds: 1. The application for a patent does not correspond to the type of business activity with the list of types of business activities for which a patent taxation system has been introduced on the territory of a constituent entity of the Russian Federation; 2. Indication of the validity period of a patent that does not correspond to the established ones (a patent is issued at the choice of an individual entrepreneur for a period of one to twelve months inclusive within a calendar year)

3. Violation of the conditions for the transition to a patent taxation system, namely: an individual entrepreneur who has lost the right to use a patent taxation system or has ceased business activities in respect of which a patent taxation system was applied before the expiration of the patent, has the right to again switch to a patent taxation system according to the same type of entrepreneurial activity no earlier than from the next calendar year;

4. The presence of arrears in taxes paid in connection with the use of the patent tax system

Patent Form:

back side of the patent

Appendix 1 to the patent

Appendix 2 to the patent

Appendix 3 to the patent

Unified agricultural tax

The single agricultural tax is intended for agricultural producers. A detailed description of all entities that are recognized as such can be found in Article 346.27 of the Tax Code of the Russian Federation. Here we just mention that if an individual entrepreneur processes agricultural or fishery products, but does not produce them (does not grow them), then he cannot apply this regime.

The Unified Agricultural Tax has a low tax rate - 6% of the difference between income and expenses. Moreover, the constituent entities of the Russian Federation have the right to reduce this rate to 0. The tax is paid twice a year, and the declaration is submitted only once.

Agricultural producers on the Unified Agricultural Tax do not pay personal income tax and property tax if it is used in business. But from 2021 they started paying VAT. However, with small incomes, you can apply the rule from Article 145 of the Tax Code of the Russian Federation and receive an exemption from this tax. If the activities of an individual entrepreneur meet the requirements of the Unified Agricultural Tax, then using this system will most likely be profitable.

How to request information from the Tax Inspectorate

Contacting the Tax Inspectorate is perhaps the most effective, fastest and reliable way to obtain the necessary information about the taxation system. You can contact the inspector personally with your passport and Taxpayer Identification Number (TIN) and explain the situation.

You can also generate a request for confirmation of the fact that the simplified tax system is applied, as if the notification of the transition was not submitted. If it was indeed sent and the system is applied, the Federal Tax Service of the Russian Federation must respond to this request with a confirmation letter in form No. 26.2.-7. There is also the opportunity to request Form 39, a certificate of debt; this form will reflect the tax line for which the entrepreneur is obliged to report and pay tax. If the individual entrepreneur sent a notification about the transition to the simplified tax system, then he will find the corresponding line in the certificate.

Legal documents

by order of the Federal Tax Service of the Russian Federation dated November 2, 2012 N ММВ-7-3/ [email protected]
Art. 346.28 Tax Code of the Russian Federation
12/11/2012 N ММВ-7-6/ [email protected]
Art. 346.45 Tax Code of the Russian Federation
by order of the Federal Tax Service of Russia dated July 11, 2017 N ММВ-7-3/ [email protected]

New NAP regime

Since 2021, as an experiment, a new regime based on the payment of professional income tax (NPT) has been introduced in certain regions of Russia. It is designed for self-employed individuals and entrepreneurs.

The advantages of NPD are as follows:

Low tax rates - 4% on income received from transactions with individuals, and 6% on transactions with legal entities and individual entrepreneurs. Expenses are not taken into account.
This is the only regime that allows individual entrepreneurs not to pay their pension contributions. Medical contributions will be included in the tax amount. If an entrepreneur wants his insurance period to accumulate, he can pay contributions to the pension voluntarily.
No need to purchase an online cash register. Receipts are generated through a special “My Tax” application.
You don’t have to think about reporting and tax calculations. The Federal Tax Service itself will calculate everything and send you a monthly payment.

But there are also limitations:

You can't hire workers.
You can only engage in services or sell products of your own production, but you cannot resell goods.
An entrepreneur's income is limited to 2.4 million rubles per year.
This mode cannot be combined with others.

The NAP regime is valid in all regions of the country.

The use of NPD can be beneficial for those individual entrepreneurs who have small incomes and do not yet have plans for expansion. Their business is based on working with their hands or their heads, and their clients are predominantly individuals. However, it is quite possible that in this case, more benefits can be obtained from simplification, which allows you to reduce the tax to zero due to insurance premiums.

Comparison by example

To figure out which taxation system is better for an individual entrepreneur, let’s calculate how much taxes he needs to pay for them.

Let's take an entrepreneur from the town of Chekhov near Moscow with services for sewing curtains to order. With an average bill of 4.5 thousand rubles and 5 clients per day, the expected monthly income will be 675 thousand rubles. Number of employees - 5. Total cost per month in accordance with the business plan - 370 thousand rubles, including wages - 150 thousand, insurance premiums for employees - 45 thousand, for individual entrepreneurs - 3.02 thousand rubles .

✏ Let's calculate the simplified tax system 6%.
The tax will be: 675 * 6% = 40.5 thousand rubles. It can be reduced by contributions, but not by more than half, since the individual entrepreneur has employees. In total, on the “income” simplified tax system, the tax will be equal to 40.5 / 2 = 20.25 thousand rubles.

✏ We will calculate the simplified tax system of 15%.
The tax base is: 675 - 370 = 305 thousand, tax amount: 305 * 15% = 45.75 thousand rubles.

✏ Let's calculate PSN.
We will do the calculation using a calculator from the Federal Tax Service website. It turns out that in a year an individual entrepreneur must pay 67.729 thousand for a patent, or approximately 5.65 thousand per month.

We will not take into account other tax regimes, since our entrepreneur does not fit their conditions. It turns out that the most profitable is the simplified tax system Income. But do not forget that this is a special case with very approximate figures. If you slightly change the conditions of the problem, you may get completely different conclusions.

So, we looked at all possible modes, their strengths and weaknesses. It is impossible to say unequivocally which taxation system to choose for individual entrepreneurs in order to get the greatest benefit. It all depends on a combination of factors - the type of business, the place of its introduction, the share of expenses in relation to income, the planned scale of activity, the number of employees and others. The best option is to calculate the tax burden under several regimes and compare the results.

Comparison of tax regimes.

To make the process of choosing a tax system a little easier for you, we have prepared a little information on each tax regime, from which you will find out what taxes and rates you will have to pay in principle, etc.

You can study this table in a more convenient version for you.

To do this, you can download it in one of the formats convenient for you:

[attachment=20:Tax regime comparison table in PDF format]

[attachment=21:Table of comparison of tax regimes in MS Word format]

Now you have all the necessary brief information to choose a taxation system at the stage of registering an individual entrepreneur.