The taxes paid by the IP and the algorithm for calculating them depend on the applied taxation system - USN, UTII, or OSHO.
Regardless of it, every entrepreneur must also make contributions to the FIU.
How to calculate IP taxes on the USN
For IPs using USN, all taxes are replacedOne is a single tax. As an object for determining the amount of tax may be income, or income less expenses. The object of taxation IP can choose independently, based on the criteria of economic feasibility.
The single tax of the USN is calculated as follows: tax rate * tax base.
The tax rate varies depending on theObject of taxation. At the object of taxation "income" it is 6%. As the tax base are the revenues received (the proceeds of the IP). Any types of expenses are not taken into account. IP on STS-6% can reduce the tax on premiums paid for themselves and employees in the FIU, MHIF and FSS. If the IP has employees, the maximum amount of deduction is 50%, if not, then it can completely reduce the tax (by 100%).
Example of calculation of the USN tax for IP without employees. Revenues of IP for the year amounted to 300 000 rubles, deductions to the Pension Fund - 20727.53 rubles. The amount of tax payable is 300,000 * 0,06 = 18,000 - 20753,53 = 0. It turns out that you do not need to pay tax, because The contributions are larger than the amount of the calculated tax.
Example of calculation of the USN tax for IP with employees. Revenues of IP for the year amounted to 1 000 000 rubles, deductions to the FIU for employees - 120 000 rubles. The amount of tax is equal to 100000 * 0.06 = 60 000. It can be reduced by only 50%; You must pay 30 000.
If the object is "income-expenditure", the basicThe rate is 15% (in some regions - from 5 to 15% for IP, leading certain activities). Confirmed costs are taken into account for SP on the USN-15%; As a tax base is not revenue, but profit PI. All incomes and expenses are determined by an accruing total from the beginning of the year. There is an important rule: if the minimum tax (1% of turnover) is more than the calculated one, it is necessary to pay it.
Example of calculating the tax for FE on STS-15%. The income of the IP amounted to 2 000 000 rubles, the documented expenses - 1 200 000. The tax base is (2 000 000 - 1 200 000) = 800 000. The amount of tax = 800 000 * 0.15 = 120 000 p. At the same time, the minimum tax = 2,000,000 * 0,01 = 20,000 rubles, which is less than the calculated tax. Accordingly, it is necessary to pay 120,000 rubles to the budget.
How to Calculate IP Taxes on FAS
Individual entrepreneurs on FISE pay personal income tax and VAT. Personal income tax of 13% is paid from the difference between income and documented expenses (professional deductions). In case of impossibility of documentary confirmation, incomes can be reduced by the standard of costs (20% of the amount of income).
For example, the income of the IP left 50,000 rubles, expenses - 30,000 rubles. NDFL to pay - (50,000 - 30,000) * 0,13 = 2,600.
VAT is calculated as follows: The amount of income divided by 118 and multiplied by 18 is VAT "to accrual." VAT "offset" is calculated on the basis of invoices received from suppliers. The amount of VAT payable = "amount to accrual" minus "amount to offset".
How to calculate IP taxes on UTII
When calculating the amount of UTII, the real value incomeHas no, taxpayers are guided by the size of the imputed income, which is registered in the Tax Code of the Russian Federation. UTII can only be applied to certain types of activities. Among them are retail trade, household services, parking lots, etc.
The calculation of the UTII is made according to the following formula: (Tax base * tax rate * K1 * K2) -insurance Contributions. The tax rate in this case is 15%. The base yield is adjusted in accordance with the deflator coefficients (K1 - common for all and K2 - set at the regional level). PIs without employees reduce the UTII by 100% of paid contributions, with employees - by 50%.
The tax base is calculated for each typeIndividually, this is the amount of imputed income. In general, the formula looks like this: imputed income = basic profitability * physical indicator. The physical indicator can, for example, be the size of the sales area or the number of employees. UTII is paid every quarter.
Example of tax calculation. IP is engaged in the provision of household services, the basic profitability is set at 7500 rubles. per month. As a physical indicator is the number of employees - they have IP 5 people. (With him - 6). The coefficient k1 is equal to 1.569, k2 is 0.52. The volume of paid insurance premiums for the quarter - 49 500 rubles. The tax of the UTII for the quarter = tax base (7500 * 3 * 1.569 * 0.52 * 6) * 0.15 = 110 144 * 0.15 = 16 522 r. Further it is necessary to reduce the tax by 50%, 8261 rubles. - amount of tax payable.