IP is today the most popular form of business organization, which is due to the relatively simple management of tax and management accounting.
Another reason is the more favorable tax regime created for the IP.
Most start-up entrepreneurs, choosing between the opening of the IP and LLC, prefer the first form. The main reasons are:
- a simpler registration procedure-
- Absence of authorized capital-
- more loyal amounts of fines for violations of legislation-
- a smaller amount of reporting that must be provided to tax authorities-
- availability of benefits on insurance premiums for IP employees.
What types of IP in Russia can be distinguished
All entrepreneurs can be divided on a number of criteria:
1. By size (turnover):
- large business (with revenues of 1.5 billion rubles a year) -
- medium business (with revenues from 75 million rubles) -
- small business (with revenues from 1.5 million rubles) -
- micro-business (with revenues up to 1.5 million rubles).
2. On the applicable tax regime:
- IP on USN-
- IP on OSNO-
- IP on UTII and SPE.
3. By type of activity:
- Individual entrepreneurs engaged in retail trade-
- IP, providing services to the population-
- IP, carrying out the production of goods, etc.
The most popular types of IP by turnover size
Most of the IP refers to a small andMicrobusiness business, with turnover up to 75 million rubles. in year. However, as of the beginning of 2014, a significant number of such entrepreneurs closed. This was due to the growth of insurance premiums in the FIU to almost 36 thousand rubles. For many PIs, whose incomes often did not exceed 100 thousand r. In a year, such a sum turned out to be unbearable.
Statistics of the Federal Tax Service indicate that over the first half of 2013, more than 500 thousand PIs were closed
Many entrepreneurs initially register IP, and later, when the business increases turnover, are reorganized into LLC.
The main reasons are that the IPIt is more difficult to expand and develop business. Many counterparties and credit institutions are distrustful of entrepreneurs and do not want to work with them.
The most popular types of IP in terms of tax regime
Most PIs use UTII, as well as USN.
UTII and USN are the most loyal tax regimes. At UTII, the actual income does not matter, taxpayers pay a tax in a fixed amount based on the number of employees or the size of the sales area. The cost of a patent also does not depend on the actual profit and is determined by the type of activity.
USN - special tax treatment, moreMore profitable than AOS. It replaces the main types of taxes (for profit, VAT, personal income tax) unified. Its rate is 6% of all revenues or 15% of the difference between income and expenditure. Also, this mode is more simple accounting.
FOSS IP is rarely used. Usually, it is used provided that the majority of its business partners are on the OSNO.
The most popular types of IP by type of activity
Most of the IP refers to small businesses, so the main direction of their activities - retail, as well as the provision of household services to the public (for example, housing repairs).
In Russia there is a restriction on the conduct ofSome types of IP activities. Among them - entrepreneurship in the banking sector, retail trade in alcohol (except beer), insurance, tour operator activity.
In serious production of IP you do not meet often. This is due to the fact that such a business requires borrowing, and IP loans are given by banks very reluctantly. The PIs themselves also do not risk taking on large credit obligations, They answer to the bank with their own property even after the closure.