Taxes paid by PI and the algorithm of their calculation depends on the applicable tax system - STS UTII or Ba.
Regardless of her, every entrepreneur is also obliged to contribute to the FIU.
How to calculate the taxes on IP USN
For individual entrepreneurs, applying the simplified taxation system, all taxes are replacedone - the single tax. As the object to determine the amount of tax revenues can act or gains less losses. Taxable SP can choose your own, based on the criteria of economic feasibility.
A single STS tax is calculated as follows: * tax rate, the tax base.
The tax rate varies depending on thethe object of taxation. If the object of taxation "incomes" it is 6%. The act received revenues (revenues SP) as the tax base. All types of account are not taken in costs. SP on STS-6% can reduce the tax on insurance premiums paid for yourself and employees at FIU, and HIF FSS. If the SP has employees, the maximum amount of the deduction is 50%, if not - it can fully reduce the tax (100%).
Example of calculation of tax for the simplified tax system without SP workers. Revenues for the year amounted to SP 300 000 rub, deductions to the Pension Fund -. 20727.53 p. The amount of tax payable is equal to 300,000 * 0.06 = 18 000 - 20753.53 = 0. It turns out it is not necessary to pay tax, because contribute more than the amount of calculated tax.
Example of calculation of tax for the simplified tax system with the SP workers. Revenue SP for the year amounted to 1 000 000, payments to the Pension Fund for workers -. 120 000 p. The amount of tax is equal to 100,000 * 0.06 = 60 000. It can reduce premiums by only 50%, ie you must pay 30,000.
If the object is "income-expenditure", the baserate is 15% (in some regions - from 5 to 15% for PI, leading certain activities). For SP on STS-15% accounted for proven expenses, ie as the tax base is not in favor revenues and profits SP. All income and expenses are determined on an accrual basis from the beginning of the year. There is an important rule: if minimum tax (1% of turnover) were great calculation, payment should be exactly it.
Example of calculation of tax for individual entrepreneurs on STS-15%. Revenues IP amounted to 2 000 000, documented expenses -. 1200 000. The tax base is equal to (2 000 000 - 1 200 000) = 800 = 000. The amount of tax 800 000 * 0.15 = 120 000. In this case, the minimum tax = 2 000 000 * 0.01 = 20 000 rub., Which is less than the estimated tax. Accordingly, it is necessary to make the payment of 120 000 p.
How to calculate the taxes on the SP Ba
SP Ba to pay personal income tax and VAT. 13% of personal income tax is paid on the difference between income and documented expenses (professional deductions). In case of failure to document the income may be reduced by standard cost (20% of income).
For example, IP revenues left 50,000 p expenses -. 30000 p. Personal income tax payable - (50 000 - 30 000) * 0.13 = 2600.
VAT is calculated as follows: the amount of income, divided by 118 and multiplied by 18 - a VAT "to be accrued." VAT "offset" is calculated based on invoices received from suppliers. VAT payable = "the amount to be accrued" negative "the sum of offset."
How to calculate the taxes on IP UTII
When calculating the amount of real income UTII valueshas, taxpayers are guided by the size of the imputed income, which is registered in the RF Tax Code. UTII may only apply to certain types of activities. Among them, retail trade, personal services, parking and so on.
UTII is calculated by the following formula: (Tax base * tax rate * K1 * K2) -strahovye contributions. The tax rate in this case is 15%. Basic rate of return is adjusted in accordance with the deflator coefficient (K1 - common to all and K2 - is set at the regional level). SP workers without reducing UTII 100% of paid contributions, with employees - 50%.
The tax base is calculated for each type ofactivities individually, is the amount of imputed income. The general formula is as follows: the imputed income benchmark return = * physical figure. Physical indicators may, for example, be the size of the sales area or number of employees. UTII paid every quarter.
Example of calculating the tax. SP is engaged in providing personal services, the basic rate of return is set at 7500 p. per month. As a physical indicator appears the number of employees - in their SP 5 people. (With it - 6). k1 factor is 1.569, k2 - 0.52. The volume of paid insurance premiums for the quarter - 49 500 rubles. Tax UTII quarterly tax base = (7500 * 3 * 1.569 * 0.52 * 6) * 0.15 = 110 144 * 0.15 = 16 522 p. Next, you need to reduce the tax to 50%, 8261 p. - The amount of tax payable.