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How to choose the tax regime

How to choose the tax regime

Individual entrepreneurs and businesses must pay taxes according to the tax legislation.

Those who are just starting to do business, it is difficult to understand the rules governing the payment of taxes.

This, in particular, to the choice of tax regime.



Understand the tax regime establishedlegislation for the different activities. Separate general and special tax regimes, including the simplified system, the patent system, a single tax on imputed income. Special modes often regulate specific activities, such as retail trade or agriculture.


If your business is big enough, and the rangecounterparties wide, stop the choice on the general tax regime. Working on the tax regime, it is important to ensure the completeness and accuracy of cost accounting, revenue and business operations.


Consider using a simplifiedthe tax system (STS). For this tax regime, there are two kinds of objects of taxation: income and gains less losses. The first is most suitable for those businesses where there is no major expenses, such as office maintenance or compensation of employees. If the activity involves significant costs, should be selected as the object of the incomes reduced by size of expenses.


Note that the companies operating on thesimplified system, shall be exempt from property tax and VAT. In some cases, businesses are also exempt from paying income tax. To access this type of tax, the registration of the enterprise is sufficient to apply to the tax authority.


Ask, what are the rules of activity in thebasis of a single tax on imputed income for your area of ​​the RF subject. As a rule, UTII introduced by local authorities for specific activities, such as repair services, consumer services, retail and so on. Daylight UTII frees the company from the payment of value added tax and property tax. Translate this kind of tax can not all of the company, but only a part, for example, one of the shops.


If your sole proprietorship hasthe state of not more than fifteen people, and the amount of revenue for the year does not exceed 60 million rubles., consider the use of the patent system of taxation. Patent granted for a specific type of activity- if the company diversified, you will need to get a few patents. The cost of a patent is established taking into account its duration and the likely revenue that the company can get.

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