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What types of IP in Russia, the most common and why

What types of IP in Russia, the most common and why

IP is now the most popular form of business organization that is associated with a relatively easy maintenance of tax and management accounting.

Another reason - a more favorable tax regime established for SP.


Most start-up entrepreneurs, making a choice between opening and IP LLC, prefer the first form. The main reasons are:
- A simple procedure of registration
- The lack of authorized kapitala-
- More loyal to the amount of fines for violations zakonodatelstva-
- A smaller amount of reporting that is necessary to provide to the tax ORGAN
- The availability of subsidies for insurance premiums for IP professionals.

What types of IP in Russia can be identified

All entrepreneurs can be divided into a number of criteria:
1. The size (turnover):
- Large businesses (with revenues of 1.5 billion rubles a year.) -
- Medium-sized businesses (with revenues of 75 million rubles.) -
- Small businesses (with revenues of 1.5 million rubles.) -
- Micro-businesses (with revenues of up to 1.5 million rubles.).

2. On the applicable tax regime:
- SP on USN-
- SP on the basis
- SP on UTII and PSN.

3. activities:
- IP, dealing with retail torgovley-
- SP, providing services naseleniyu-
- SP, engaged in the production of goods and so forth.

The most popular types of IP in size of turnover

Most of the IP applies to small andmicrobusiness business, with turnover up to 75 million rubles. in year. However, at the beginning of 2014, a substantial number of these businessmen closed. This was due to the increase of insurance premiums to the Pension Fund to almost 36 thousand. P. For many entrepreneurs, whose income often does not exceed 100 thousand. P. per year, this amount was excessive.

Statistics of the Federal Tax Service shows that in the first half of 2013 closed more than 500 thousand. SP

Many entrepreneurs are initially recorded IP, and in the future, when the business increases the speed, reorganized LLC.
The main reason is that the IPdifficult to carry out expansion and business development. Many contractors and lenders are wary of businesses and do not want to work with them.

The most popular types of IP in terms of the tax regime

Most IP is used UTII and USN.

UTII and STS - the most loyal tax regimes. When UTII actual earned income does not matter, the taxpayers pay tax at a fixed amount based on the number of employees or size of retail space. The cost of a patent is also independent of the actual profit and defined activity.

USN - special tax regime, morefavorable than Ba. It replaces the main types of taxes (income, VAT, personal income tax) one. Its rate is 6% of total revenues, or 15% of the difference between revenues and expenditures. This is also distinguished by a simple accounting.

Ba IP is rarely used. Typically used provided that most of its business partners located on Ba.

The most popular forms of IP by activity

Most of the IP applies to small businesses, so the main direction of activity - retail trade, as well as the provision of consumer services (such as housing repairs).

In Russia there are restrictions on the conduct ofsome activities SP. Among them - the business in the banking sector, retail of alcohol (except beer), insurance, tour operator activity.

The serious production SP will meet infrequently. This is due to the fact that such a business requires the use of borrowed funds and loans granted by banks PI reluctantly. SP themselves as not at risk to incur large credit obligations, as they are responsible to the bank's own property even after closing.

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