Individual entrepreneurs and commercial organizations are required to pay taxes in accordance with tax laws.
Those who are just beginning to do business, it is difficult to understand the rules governing the payment of taxes.
This, in particular, concerns the choice of the tax regime.
Understand the tax regimes establishedLegislation for different types of activities. Separate the general and special taxation regimes, including a simplified system, the patent system, a single tax on imputed income. Special regimes often regulate specific activities, such as retail trade or agriculture.
If your business is large enough, and the circleCounterparties is broad, stop the choice on the general taxation regime. Working on this tax regime, it is important to ensure the completeness and reliability of accounting for expenditures, revenues and business transactions.
Consider using a simplifiedTaxation system (USN). For this tax regime, there are two types of objects of taxation: income and income after deduction of expenses. The first is most suitable for those types of business where there are no serious costs, for example, for the maintenance of the office or the payment of employees. If the activity involves significant costs, you should choose as an object income reduced by the amount of expenses.
Keep in mind that companies that work onSimplified system, are exempt from the property tax of organizations and the payment of VAT. In some cases, business is also exempt from income tax. To switch to this type of taxation, when registering an enterprise it is enough to file an application with the tax authority.
Clarify what are the rules of doing business onA single tax on imputed income in the territory of your RF subject. As a rule, UTII is introduced by local authorities for specific activities, for example, repair services, consumer services, retail, and so on. The transition to the UTII exempts the enterprise from paying value added tax and property tax. You can transfer to this type of taxation not the whole enterprise, but only a part of it, for example one of the shops.
If your individual enterprise hasThe staff of no more than fifteen people, and the volume of revenue for the year does not exceed 60 million rubles, consider the possibility of using the patent system of taxation. A patent is given for a particular type of activity - if the enterprise is multi-profile, you will need to obtain several patents. The cost of a patent is set taking into account the term of its validity and the probable revenue that the enterprise can receive.