Features of taxation of income of individual entrepreneurs. What taxes does an individual entrepreneur pay as a merchant? In what cases an individual entrepreneur pays personal income tax

Individual Entrepreneur (IP)- individuals engaged in entrepreneurial activities without education legal entity.

Individual entrepreneurs are also called - Entrepreneur without forming a legal entity (PBYuL) or IP (Individual Entrepreneur).

Comment

tax code Russian Federation(TC RF) refers to individuals engaged in entrepreneurial activities without forming a legal entity as individual entrepreneurs. This form of doing business is usually used for a relatively small business. The taxation of individual entrepreneurs is somewhat lower than the taxation of organizations, the requirements for keeping records are also softer.

The advantage of using an individual entrepreneur, in comparison with an organization, is that an individual entrepreneur, having paid the taxes due to him, has the right to use the funds remaining at his disposal at his own discretion, including for personal needs (without additional taxes for the distribution of profits). The organization, on the other hand, pays taxes as a taxpayer, and when paying income to the participants (shareholders) of the company, additional tax liabilities arise (tax on dividends).

Letter of the Ministry of Finance of Russia dated August 11, 2014 N 03-04-05 / 39905 explains:

"money resources that remained on the current account of an individual entrepreneur after payment of personal income tax, other taxes, fees and mandatory payments, provided by law Russian Federation on taxes and fees, can be used by him on personal goals. Taxation of amounts Money transferred from the settlement account of an individual entrepreneur to the account individual, is not provided for in the Code.

The same conclusion is in the Letter of the Federal Tax Service of the Russian Federation for Moscow dated May 28, 2009 N 20-14/2/054094 "On spending money after taxes."

Example

The sole proprietorship applies the general system of taxation. IP paid personal income tax from entrepreneurial activity. The IP transferred the remaining funds at his disposal from a bank account for entrepreneurial activities to a personal bank account. Transferred funds are not subject to any taxes.

Features of the general taxation system for individual entrepreneurs

Features of determining personal income tax income for individual entrepreneurs are regulated by Article 227 of the Tax Code of the Russian Federation.

Individual entrepreneurs independently calculate the amount of tax payable to the relevant budget.

According to the results tax period (calendar year) Individual entrepreneurs are required to submit a tax declaration to the tax authority at the place of their registration (clause 5, article 227 of the Tax Code of the Russian Federation). The tax return is submitted no later than April 30 of the year following the expired tax period (clause 1, article 229 of the Tax Code of the Russian Federation).

An individual entrepreneur has the right to reduce the income received from entrepreneurial activity by professional deductions specified in Art. 221 of the Tax Code of the Russian Federation - in the amount of actually incurred and documented expenses directly related to the extraction of income.

At the same time, the composition of these expenses accepted for deduction is determined by the taxpayer independently in a manner similar to the procedure for determining expenses for tax purposes established by Chapter 25 "Corporate Profit Tax" of the Tax Code of the Russian Federation.

The amounts of tax on the property of individuals paid by an individual entrepreneur are deductible if this property, which is the object of taxation in accordance with the articles of the chapter "Tax on the property of individuals" (with the exception of residential buildings, apartments, summer cottages and garages), is directly used for business activities.

If taxpayers are unable to document their expenses associated with activities as individual entrepreneurs, a professional tax deduction produced at a rate of 20 percent total amount income received by an individual entrepreneur from entrepreneurial activity. This provision does not apply to individuals engaged in entrepreneurial activities without forming a legal entity, but not registered as individual entrepreneurs.

Losses of previous years incurred by an individual do not reduce tax base(Clause 4, Article 227 of the Tax Code of the Russian Federation).

Special tax regimes IP

Individual entrepreneurs can apply, in addition to the general taxation system, and. In this case, the tax burden for individual entrepreneurs becomes the lowest. In the Russian tax system, individual entrepreneur applying or is the most favorable tax regime.

Property liability of an individual entrepreneur

A citizen is liable for his obligations with all his property, with the exception of property, which, in accordance with the law, cannot be levied (Article 24 of the Civil Code of the Russian Federation). That is, an individual entrepreneur bears a much greater level of responsibility than, for example, an LLC or JSC. This should be taken into account when choosing the form of activity.

The list of property of citizens, which cannot be levied, is established by Art. 446 "Civil procedural code of the Russian Federation" No. 138-FZ dated November 14, 2002.

Doing business without registration

It should be noted that for the implementation of entrepreneurial activities without state registration the responsibility of Art. 14.1 "Code of the Russian Federation on administrative offenses"of December 30, 2001 N 195-FZ. Explanations on the application of such liability are given in paragraph 13 of the Decree of the Plenum Supreme Court RF dated October 24, 2006 N 18 "On some issues arising from the courts when applying the Special Part of the Code of the Russian Federation on Administrative Offenses":

"...individual cases of the sale of goods, the performance of work, the provision of services by a person not registered as an individual entrepreneur, do not form part of this administrative offense, provided that the quantity of goods, their assortment, the volume of work performed, services rendered and other circumstances do not indicate that this activity was aimed at systematic profit.

Evidence confirming the fact that these persons are engaged in activities aimed at systematic profit, in particular, may be the testimony of persons who have paid for goods, work, services, receipts for receiving funds, extracts from bank accounts person involved in administrative responsibility, acts of transfer of goods (performance of work, provision of services), if from specified documents it follows that the funds were received for the sale of goods by these persons (performance of work, provision of services), placement of advertisements, display of samples of goods at points of sale, purchase of goods and materials, conclusion of lease agreements for premises.

At the same time, the absence of profit in itself does not affect the qualification of the offenses provided for in Article 14.1 of the Code of Administrative Offenses of the Russian Federation, since profit is the goal of entrepreneurial activity, and not its obligatory result.

Registration and entrepreneur

An individual wishing to engage in entrepreneurial activity must register as an Individual Entrepreneur.

The procedure for state registration of an individual as an individual entrepreneur is determined by Article 22.1 federal law dated 08.08.2001 N 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs" (Chapter VII.1) (link to the document in the section).

On the website of the Federal Tax Service of Russia there is a section Registration of an individual entrepreneur (nalog.ru), which has the relevant documents and services.

For registration, you must bring to the registration authority a set of documents specified in Art. 22.1 of the Law.

In Moscow, IP registration is carried out by IFTS No. 46 (see Electronic registration service), in St. Petersburg - by IFTS No. 15. But you need to submit documents in your tax office, at the place of residence. The website of the Federal Tax Service of the Russian Federation states that an application can also be submitted through the MFC ( Multifunctional Center provision of public and municipal services). But in practice, not all MFCs provide such a service. There is a convenient service on the website of the Federal Tax Service of the Russian Federation I want to apply for registration of an individual entrepreneur (nalog.ru), which explains the procedure for registering an individual entrepreneur, allows you to determine your tax office.

After registration, information about the individual entrepreneur is placed in a single state register individual entrepreneurs (EGRIP).

If the entrepreneur has decided to stop his entrepreneurial activity, then the set of documents specified in Art. 22.3 of the Law, for deregistration.

If you plan to apply, then you must notify the tax authority of the transition to a simplified taxation system no later than 30 calendar days from the date of registration with the tax authority specified in the certificate of registration with the tax authority. In this case, an individual entrepreneur is recognized as a taxpayer applying the simplified taxation system from the date of registration with the tax authority indicated in the certificate of registration with the tax authority (clause 2, article 346.13 of the Tax Code of the Russian Federation).

If you plan to apply, then an application for a patent is submitted simultaneously with the documents submitted during the state registration of an individual as an individual entrepreneur. In this case, the validity of a patent issued to an individual entrepreneur begins from the day of its state registration (clause 2, article 346.45 of the Tax Code of the Russian Federation).

An individual entrepreneur is also registered with the Pension Fund of the Russian Federation, on the basis and in accordance with Art. 11 of the Federal Law of December 15, 2001 N 167-FZ "On the mandatory pension insurance in the Russian Federation". At the beginning of 2015, an individual entrepreneur, as a payer of contributions, is registered "automatically", filing a corresponding application is not required. If the individual entrepreneur has payments in favor of individuals, then he must submit an additional application for registration with the Pension Fund of the Russian Federation as an employer Registration with the social insurance fund is similar.

The website of the Federal Tax Service of the Russian Federation has a service that helps to register an individual entrepreneur: I want to apply for registration of an individual entrepreneur.

Entrepreneurial activity

The concept of "entrepreneurial activity" is used in disputes when the activities of an individual who is not registered as, the tax authorities are trying to recognize as entrepreneurial and, accordingly, apply the taxation system for individual entrepreneurs (including VAT, which is not paid by an individual who is not an individual entrepreneur). In addition, the tax authorities are trying to apply the liability provided for in Art. 14.1 "Carrying out business activities without state registration or without special permission(licenses)" of the "Code of the Russian Federation on Administrative Offenses" dated December 30, 2001 N 195-FZ.

Entrepreneurial is an independent activity carried out at one's own risk, aimed at the systematic receipt of profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in the manner prescribed by law.

tax accounting

The Tax Code of the Russian Federation granted the right to the Ministry of Finance of Russia to determine the procedure tax accounting for individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices (clause 2, article 54 of the Tax Code of the Russian Federation).

The procedure for accounting for income and expenses and business transactions for individual entrepreneurs approved by Order of the Ministry of Finance of the Russian Federation N 86n, Ministry of Taxes of the Russian Federation N BG-3-04 / 430 dated 08/13/2002 (Registered in the Ministry of Justice of the Russian Federation on 08/29/2002 N 3756) .

For individual entrepreneurs using the simplified taxation system, the patent taxation system, the Forms of the Book of Accounting for Income and Expenses of Organizations and Individual Entrepreneurs Using the Simplified Taxation System, the Book of Accounting for Income of Individual Entrepreneurs Using the Patent Taxation System, and the Procedure for Filling Them in Order of the Ministry of Finance of Russia dated 22.10 .2012 N 135n (Registered in the Ministry of Justice of Russia on December 21, 2012 N 26233) (link to the document in the section).

An individual registered as an individual entrepreneur may enter into transactions for personal consumption or for business activities. It is important to clearly separate these transactions in tax accounting. The fact is that if an expense intended for personal consumption is attributed by an individual entrepreneur to a tax reduction, then such an expense will not be recognized by the tax authority. To separate such transactions from each other, you need to analyze their goals. So, if, for example, an apartment was purchased for the residence of a person and members of his family, then such a transaction was made for personal consumption (even if the details of the individual entrepreneur are indicated in the contract). If the apartment was purchased for renting it out, then such property was purchased for entrepreneurial activity, and even if the details of the individual entrepreneur are not indicated in the contract, this does not change the essence of the transaction. At the same time, in order to avoid disputes, it is better if, at the stage of concluding contracts, the individual entrepreneur clearly understood the goals of their conclusion and acted as an individual entrepreneur in transactions for business activities and as an individual in transactions for personal consumption.

For example, in paragraph 4 of the Resolution Constitutional Court RF of December 17, 1996 N 20-P "On the case of checking the constitutionality of paragraphs 2 and 3 of the first part of Article 11 of the Law of the Russian Federation of June 24, 1993 "On federal bodies tax police" states:

"A legal entity, unlike a citizen - an individual, has separate property and is liable for its obligations precisely with this property. A citizen (if he is an individual entrepreneur without forming a legal entity) uses his property not only to engage in entrepreneurial activities, but also as his own personal property necessary for the implementation inalienable rights and freedom. The property of a citizen in this case is not legally delimited.

Application ban personal income tax deduction on property used in business activities

Article 220 (clause 1 clause 1) of the Tax Code of the Russian Federation provides a tax deduction for Personal Income Tax (PIT) upon the sale of property, as well as a share (s) in it, a share (its part) in authorized capital organization, upon assignment of the rights of claim under an agreement on participation in shared construction (under an investment agreement shared construction or under another agreement related to shared construction).

But this deduction does not apply to income received: from the sale of real estate and (or) Vehicle that were used in business activities (clause 4, clause 2, article 220 of the Tax Code of the Russian Federation).

On this issue there are controversial situations if the taxpayer has used for some time real estate in entrepreneurial activity, then began to use it as personal property, after which he sold it. Suppose an individual entrepreneur used an apartment for renting it out in 2012. In 2013, the IP used the apartment for personal purposes and sold it in 2014. Is it possible to apply property deduction under Art. 220 of the Tax Code of the Russian Federation or not?

There is no clear answer to this question yet. So, in the Decree of the Constitutional Court of the Russian Federation of December 17, 1996 N 20-P, it is noted that an individual entrepreneur uses his property not only for doing business, but also as his own personal property necessary for the exercise of inalienable rights and freedoms. The property of a citizen in this case is not legally delimited.

In the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of March 16, 2010 N 14009/09 in case N A07-15653/2008-A-CHSL/BLV, the question of the sale of buildings that were used by individual entrepreneurs in business activities was considered. Decision in favor of the tax authority.

Considering the complaint of an individual entrepreneur who ceased business activities in the current year and sold real estate in the same year and applied the deduction, the Federal Tax Service of the Russian Federation recognized the correctness of the lower tax authority (see Document 68 (nalog.ru)).

Definition in regulations

Tax Code of Russia (Article 11)

Individual entrepreneurs - individuals registered in in due course and carrying out entrepreneurial activities without forming a legal entity, heads of peasant (farmer) households. Individuals engaged in entrepreneurial activities without forming a legal entity, but not registered as individual entrepreneurs in violation of the requirements civil law Russian Federation, in the performance of the duties assigned to them by the Tax Code, are not entitled to refer to the fact that they are not individual entrepreneurs;

Civil Code Russia (art. 23)
"1. A citizen has the right to engage in entrepreneurial activities without forming a legal entity from the moment of state registration as an individual entrepreneur.
2. The head of a peasant (individual) farm operating without forming a legal entity (Article 257) is recognized as an entrepreneur from the moment of state registration of the peasant (individual) enterprise.
3. Entrepreneurial activities of citizens carried out without the formation of a legal entity are subject to the rules of this Code, which regulate the activities of legal entities that are commercial organizations, unless otherwise follows from the law, other legal acts or the essence of the legal relationship.
4. A citizen carrying out entrepreneurial activities without forming a legal entity in violation of the requirements of paragraph 1 this article, shall not have the right to refer, in relation to the transactions concluded by him, to the fact that he is not an entrepreneur. The court may apply to such transactions the rules of this Code on obligations related to the implementation of entrepreneurial activities.

The current legislation on taxes and fees provides for several taxation systems for individual entrepreneurs.

One of highlights for entrepreneurs is right choice tax systems. Each of the taxation systems has its own characteristics, its own terms of payment, terms and forms of reporting. An individual entrepreneur has the right to choose the system of taxation, accounting and reporting.

The most common taxation systems for individual entrepreneurs:

OSNO (Ordinary System of Taxation) provides for the payment of following taxes: personal income tax, VAT.

VAT - value added tax;

personal income tax - personal income tax;

· STS (Simplified System of Taxation) provides for the payment of a single tax under the simplified taxation system, which replaces the above taxes for OSNO. In addition, the entrepreneur does not pay tax on property (which he owns as an individual), but only if this property is used by him in business activities. Individual entrepreneurs (unlike legal entities) have the right to apply the USN on the basis of a patent. Provided: if they do not involve other persons for this activity, nor how employees, nor under civil law contracts and carry out only one of the types of business activities listed in Article 346.25.1 tax code. If two or more types of activity are carried out simultaneously, then they no longer have the right to receive a patent. Besides, patent system accepted local law so it's not available everywhere. But even if this system is introduced in a particular subject, the transition to it is voluntary.

· UTII (Single Tax on Imputed Income) provides for the payment of a single tax on imputed income for certain types of activities. difference UTII systems from OSNO or STS - the fact that it is the activity, and not the entrepreneur, that is subject to it, and in without fail. Therefore, UTII can be combined with both OSNO and USN. The types of activities subject to UTII are determined by local legislation within the list established by Article 346.26 of the Tax Code. At the same time, if an entrepreneur is also engaged in activities that are not subject to UTII, then he submits reports on them and pays taxes in accordance with the OSNO or USN. And even if he only sometimes carries out one-time transactions that are not taxed by UTII, he must submit reports for two systems .

Below are some other formulations of taxation systems, related to a more detailed explanation of their differences:

The general system is a system of taxation in which the individual entrepreneur pays all necessary taxes, fees, payments, if he is not exempt from paying them. An individual entrepreneur pays personal income tax, value added tax, as well as tax on the amounts of payments made in favor of employees and persons performing work on the basis of civil law contracts, contributions to mandatory social insurance from accidents at work, state duty and other necessary taxes, fees and charges.

Simplified system- this is a taxation system that involves the replacement of a number of taxes with the payment of a single tax calculated on the basis of results economic activity for the tax period.

The simplified taxation system applies throughout the Russian Federation and does not require the adoption of any legislative act subject of the Russian Federation.

Unlike the simplified taxation system single tax on imputed income for certain types activity is established and put into effect by regulatory legal acts legislative (representative) bodies municipal districts, urban districts, cities federal significance Moscow and St. Petersburg. This system of taxation applies to certain types activities and only subject to the adoption of the relevant normative act. If an individual entrepreneur carries out activities transferred to UTII in a given area, then he is obliged to pay UTII.

We should also mention the Single Agricultural Tax - this is a taxation system for agricultural producers. Transition to the single agricultural tax and return to general regime taxation is carried out by individual entrepreneurs voluntarily.

Tax reporting is a documentation containing information about the calculation tax liabilities submitted by the taxpayer to the tax authorities.

Tax reporting is:

Tax declarations, calculations to be drawn up by the taxpayer for each type of tax and other obligatory payments to the budget, as well as for obligatory pension contributions in accumulative pension funds;

Application for a patent for the application of special tax regimes;

Application for obtaining registration cards for accounting objects

taxation and objects related to taxation;

Application for a Value Added Tax Refund

from the budget

Application for the application of the norms of agreements on the avoidance of double taxation;

Documentation submitted by taxpayers subject to electronic monitoring.

Tax return, calculation- this is written statement and (or) an electronic document of taxpayers, tax agent submitted to the tax authorities, which must contain information on the objects of taxation and objects related to taxation, as well as on the calculation of tax liabilities and other data related to the calculation and payment of taxes and other obligatory payments to the budget. In the absence of certain data to be reflected in tax return and (or) calculations, the relevant annexes to them, established by the authorized government agency, are not represented. Tax reporting is compiled by the taxpayer or his representative, tax agent independently in the manner and in the forms established by the authorized state body. Tax reporting is prepared on paper and electronic media in the state or Russian language. When compiling tax reporting on electronic media, the taxpayer, tax agent is obliged, upon request tax authorities submit copies of such documents to paper media. Tax reporting must be signed by the taxpayer, tax agent (manager and chief accountant), and also certified by the seal of the taxpayer, tax agent. When preparing tax returns in electronic format the electronic document must be certified by the electronic signature of the head and chief accountant and electronic printing legal entity. Electronic signature taxpayer is a special cryptographic tool ensuring authenticity, integrity and authorship electronic documents. In the absence or incapacity of the taxpayer of an individual tax reporting signed and certified by his representative.

Almost every adult citizen of the Russian Federation has the opportunity to open his own. But in this case, you yourself will also have to pay various fees and taxes. In this article, you can read and learn more about taxes and their characteristics, which are paid by an individual entrepreneur (IP).

IP registration is available to everyone

Absolutely everyone can go through the registration itself adult citizen Russia. The registration procedure itself must be carried out at the tax office, which is located at the place of residence, which is indicated in.

But do not rush, and before doing this, be sure to familiarize yourself with the information on taxes paid by an individual entrepreneur. At your own visit, a citizen with a passport must write an application according to the model and provide a document confirming, as well as a copy of the passport.

If the submission of documents comes from a representative of such a future entrepreneur, then it will be necessary to certify in notarial procedure signed application and a copy of the passport. For the tax inspectorate, the most important thing is that the applicant pays on time, their predicted profitability and action plan are absolutely of no interest to them.

Taxes paid by an individual entrepreneur as an individual

All taxes of an individual entrepreneur are conditionally divided into several types of categories. Taxes paid as an individual:

• personal income tax - in case of receipt additional income, which is not associated with the activities of an individual entrepreneur.
• - in the case of owning a vehicle registered to itself.
• Property tax - is paid if the property has an apartment, house or cottage and other similar real estate.
• - when owning a piece of land.
• Water tax - in the case of existing property in the form of a well or a well, which are also objects of taxation.

What taxes does an individual entrepreneur pay as a merchant?

Sole proprietor pays whole line taxes

Taxes that depend on whether an individual entrepreneur is engaged in business:

• Personal income tax - if the state has hired personnel.
• Single tax simplified tax system - paid in the case of doing business and replaces several taxes at once ( property tax, income tax, personal income tax).
• Single tax temporary activities(UTII) - mandatory tax, which is paid even with the absolute inactivity of the entrepreneur.
• A patent is the acquisition of the right to work in a particular field.
• Single agricultural tax (ESKhN) - used only by agricultural producers.

In addition to the taxes listed above, it is also possible to pay:

1. VAT - in the case of transactions that are subject to this type of tax.
2. Excises - in the case of carrying out the activity of circulation of goods that are subject to these excises.

Special taxes

There are also specialized taxes for individual entrepreneurs in Russia, which include:

• ESHN, which has already been mentioned.
• MET is a tax that is paid for the extraction of minerals.
• A fee that is charged in case of using objects of the animal world (most often hunting).
• Fee, which is charged in case of use of water and biological resource(i.e. fishing).
• Production of printed products.
• Tax for conducting various lotteries.

Simplified - two types

Simplification is one of the most convenient methods paying taxes

In most cases, individual entrepreneurs, after getting acquainted with the information on the payment of taxes, prefer "simplified". This method quite convenient and consists in paying a single tax, which was already mentioned above, which can replace the tax with profit, and the tax with property.

In this case, the entrepreneur does not pay VAT either, but only until such time as he begins to carry out operations that are subject to this tax. An individual entrepreneur who preferred the simplified tax system has the right to choose an object and can choose taxes of two options:

1. The first is the possibility of withholding tax with the difference in income to expenses at the end of the year. The law establishes that the upper limit does not exceed 15%, and the lower 5%. This value is independently set by the regions and usually such a tax is called “income minus expenses”.
2. The second implies the withholding of taxes on all income that the entrepreneur received during the entire tax period. Here, the bar is unchanged for everyone and is 6%. Such an object in practice is called "income"

Single tax on temporary income and patent

The Tax Code contains regimes when an individual entrepreneur pays taxes fixed size, which is tied to the property or type of activity through which income is obtained. They exist in two types - patent and UTII.

The entrepreneur pays UTII even if he did not receive any income. The amount of this tax is set local authorities and directly depends on the type of business activity and its conditions. Entrepreneurs must pay this tax quarterly even in case of complete inactivity.

With a patent, everything is much simpler, since it is paid once and does not imply any additional payments or reports.

excises

Taxes - you should not joke with this issue!

Remembering the taxes of individual entrepreneurs, excise taxes cannot be ignored. This type budget payments is closely related to the conduct of certain types of activities, which include the production of alcohol, the sale of fuels and lubricants, and others.

The implementation of the payment of excises is quite convenient to combine with the "simplified", since the USN does not have any restrictions regarding the type of activity. But UTII and the patent are absolutely excluded, and these regimes were specially separated by legislation in different corners with excise activities.

When an entrepreneur switches to a common system

An interesting property of individual entrepreneur taxes is their transition to a completely different quantity and quality, in case of excess in a year certain size income. To keep on "simplified", it is enough just to fulfill some conditions:

• should not exceed one hundred people.
• The annual income of an individual entrepreneur should not exceed the bar of 60 million rubles.

If only one condition is not met, an individual entrepreneur automatically switches to paying taxes according to common system which is more varied and complex. Here you will already have to pay, and profit tax, and VAT, and personal income tax.

When does an individual entrepreneur pay personal income tax?

Do not hide from the tax!

In fact, the taxes of such an entrepreneur are associated only with the activities of the businessman himself, who in no case needs to forget about the personal income tax, since ignoring its payment may entail sanctions from the tax authorities.

Highly interesting fact is that all transactions that are related to real estate, obtaining shares from companies and other things will be taken into account absolutely separately by the tax service. Not 6% or 15% will be charged on such income, but the statutory rate of 13%.

In addition, it became known that tax office, starting from last year, began to intensively establish a working process with various government agencies (for example, with Cadastral Chamber) that provide all the necessary data of transactions made. In the event that an individual entrepreneur does not submit information on income for last year, then he may fall under fairly large penalties from the tax authorities.

Insurance premiums

It is worth noting that the entrepreneur's taxes do not include another, rather important payment, which requires high costs Money. These costs include Pension Fund, as well as insurance premiums, FSS, MHIF, and these taxes are required to be paid by all individual entrepreneurs, there are no exceptions here.

Until this year, all payments were made in a fixed amount, and now another component has been added to this payment, namely 1%, which must be paid if the IP income exceeds the amount, which is 300,000 rubles. Only this payment applies only to entrepreneurs who use the simplified payment system, while everyone else continues to pay statutory size unchanged.

All about taxes - in the video:

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