Opening own business– a responsible step that requires risk analysis and planning of possible income. For beginning entrepreneurs greatest number Taxation raises questions. To figure out whether an individual entrepreneur pays personal income tax for himself, you need to take into account two points: the mode chosen for conducting activities, and the nature of the specific operation with which doubts are associated.

Income tax and preferential treatment

Special tax regimes exempt the entrepreneur from paying three taxes: value added, profit and income. This means that the individual entrepreneur is not obliged to pay for the core activities specified in the Unified State Register of Entrepreneurs or the patent.

Income received by individual entrepreneurs outside the areas of activity included in the Unified State Register of Individual Entrepreneurs is recognized as the profit of an individual and is taxed at a rate of 13%.

The need to transfer tax arises in the following cases:

• Obtaining a loan from an individual entrepreneur or company at a 0% rate. Savings on interest are taxed. To calculate it, a rate is taken that is 2/3 of the refinancing rate (for ruble borrowings) or 9% (for foreign currency borrowings).
• Receiving dividends if an entrepreneur individual is a member joint stock company. Calculation and payment of tax is the responsibility of the commercial structure that transfers the income and performs the function tax agent
• Winning prizes from participation in promotions and lotteries conducted by product manufacturers in the amount of more than 4,000 rubles.
• Profit from bank deposits. Personal income tax is levied on deposits placed in foreign currency at a rate of more than 9% or in rubles at a rate exceeding the key rate by 5%. The function of calculating and withholding tax is assigned by the fiscal services to banks.
• Income from foreign sources (dividends and other income not related to business activities, for which country affiliation is indicated).
• Sale of property that is not put on the balance sheet of the enterprise, but belongs to the entrepreneur as an individual.
• Profit from which income tax has not previously been paid.

An individual entrepreneur obligated by law to transfer personal income tax for himself must submit a declaration to the Federal Tax Service no later than 30.04 of the year following the period of profit formation. The tax payment deadline is no later than July 15.

An individual entrepreneur on a preferential treatment who hires workers acts as a tax agent for personal income tax for them. He is obliged to withhold tax at a rate of 13% (for non-residents - 30%) and send it to state treasury not later next day for payment of wages.

Personal income tax and the general taxation system

If an entrepreneur did not apply for a transition to a special regime and remained on OSNO, he is obliged to transfer to the state treasury income tax. This is stated in Chapter 23 of the Tax Code of the Russian Federation.

Personal income tax for individual entrepreneurs in 2017 is paid in advance payments. There are three of them:

• for the first six months – until July 15;
• for the third quarter – until 15.10;
• for the fourth quarter – until 15.01 next year.

Important! Failure to pay taxes on time is punishable by the accrual of penalties on the amount of debt and a fine of 20% of it.

The entrepreneur receives information about the amount of advance payments from official notifications from the Federal Tax Service, sent at least 30 days before the date of transfer. Tax authorities determine their amount based on the planned profit and deductions indicated in declarations for previous periods. If the notification is not received, the individual entrepreneur is not obliged to carry out independent calculations.

The amount of annual personal income tax is calculated by the entrepreneur independently based on the amounts of revenue and expenses. The amount of advances paid is subtracted from the calculation result. The result is transferred to the budget no later than July 15 of the year following the reporting year. If the formula gives a negative result, the businessman has the right to return the difference from the state treasury.

If an individual entrepreneur employs employees on the general taxation system, he acts as a tax agent for personal income tax. The law obliges him to withhold 13 or 30% of the specialists’ salary and transfer it to the budget no later than the next day after its issuance.

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It’s worth starting with the fact that personal income tax is a tax on the income of individuals. And since an entrepreneur is not a legal entity, but an individual, according to the law of the Russian Federation he must pay this tax. Therefore, answering the question “Does it pay individual entrepreneur Personal income tax?”, you can answer with confidence - it pays. But there are many nuances associated with this tax that will be useful for small businesses to know about. This means that it makes sense to study this topic in more detail.

What an entrepreneur should know about personal income tax

In addition to the fact that, according to Article 227 of the Tax Code of the Russian Federation, an individual registered as an individual entrepreneur is obliged to pay personal income tax, it is important for entrepreneurs to remember the need to independently calculate the amount of payment for this tax. Moreover, both the calculation and the payment itself must be made no later than July 15 of the year that follows the closed tax period.

Don’t forget that personal income tax payments are made in installments. This is due to the fact that the entrepreneur is required to make advance payments based on the previous year's income. But in the case of advance payments, the calculation is no longer made by the businessman himself, but by the tax authorities.

They take as a basis tax reports For the previous period. When tax authority completes the calculations, he sends the entrepreneur a corresponding notification, which must arrive no later than 30 days before the final payment date. If advance payments are not made on time, the entrepreneur will be charged a penalty.

Also, representatives of small businesses simply must be aware of the following trick: an individual entrepreneur has the right to pay personal income tax not only on the total amount of income, but also on the total amount of expenses, confirmed, of course, by documents. That is, instead of a tax on income, a tax on expenses is paid. As a result, only part of the entrepreneur’s income will be taxed.

As for determining the amount of expenses, a businessman is obliged to work on his own. However, all his efforts should not diverge from the provisions of Chapter 25 of the Tax Code of the Russian Federation. It is important to consider this part of the tax code because it sets out acceptable types costs.

So, an entrepreneur can pay personal income tax using the following expenses for calculations:

• for development natural resources;
• costs related to the storage, manufacture, sale and delivery of products, as well as the provision of any services and performance specific type works;
• for the maintenance and implementation of production;
• for maintenance, repair, operation and maintenance of fixed assets;
• resources needed for scientific research and development projects;
• insurance costs, both voluntary and compulsory;

The good news for those who are trying to figure out whether an individual entrepreneur pays personal income tax is the fact that the state duty itself can be included in the expense item. Thus, although an entrepreneur is obliged to pay income tax, he can significantly reduce the amount of payment.

In order to have a more complete understanding of various types expenses in tax format, worth reading tax code, in which each cost category is given a separate item.

When can you not pay personal income tax?

Continuing to understand whether an individual entrepreneur pays personal income tax, it is worth noting that there is a tax system under which an individual entrepreneur is not required to pay income tax.

This is a simplified system. Entrepreneurs who have chosen the simplified tax system are not required to pay taxes on the property and income they receive as part of their business.

Therefore, for those for whom use common system taxation is not necessary, it would be logical to opt for the simplified tax system and forget about such a phenomenon as personal income tax.

Those who choose the OSN will have to pay tax both on their personal income and on remunerations paid employees. In this case it applies tax rate at 13%.

Also, entrepreneurs engaged in such types of activities for which it is relevant are not required to pay personal income tax. patent system work. Such businessmen only have to pay fixed amount for a patent.

It is not uncommon for an accountant, when paying a certain amount to an employee, to wonder: is this taxable? personal income tax payment and insurance premiums? Is it taken into account for tax purposes?

Does an individual entrepreneur pay personal income tax for himself?

This depends on the tax regime applied by the entrepreneur.

Situation 1. An individual entrepreneur submitted an application to switch to the simplified tax system, UTII or PSN

From income from activities within these personal income tax regimes not paid (clause 3 of article 346.11, clause 4 of article 346.26, clause 10 of article 346.43 of the Tax Code of the Russian Federation), with some exceptions, for example:

• if an individual entrepreneur received an interest-free loan from an organization or another individual entrepreneur, then the amount of savings on interest is subject to personal income tax (Letter of the Ministry of Finance of Russia dated 08/07/2015 No. 03-04-05/45762);
• if the individual entrepreneur, like an ordinary individual, received . True, in this personal income tax situations will calculate for it, withhold it and transfer it to the budget;
• if the individual entrepreneur, as an ordinary individual, sold property, the income from the sale of which is subject to personal income tax.

Situation 2. The individual entrepreneur did not submit an application for transition to a special regime

In this case it entrepreneurial activity taxed under the OSN and the entrepreneur is obliged to pay personal income tax.

No later than July 15, October 15 and January 15 of the following year, the individual entrepreneur must pay advance payments strictly according to notifications received from the Federal Tax Service (Clause 9 of Article 227 of the Tax Code of the Russian Federation). For example, an advance payment for January - June 2017 must be transferred no later than July 17, 2017 (July 15 - Saturday).

Personal income tax amount At the end of the year, the entrepreneur calculates independently based on the income received and expenses incurred. Annual personal income tax must be paid no later than July 15 of the year following the reporting year.

When determining the amount of tax to be paid additionally to the budget at the end of the year, the individual entrepreneur takes into account the advances paid by him for this year. Let's say, in accordance with tax notices the entrepreneur paid advances on 07/15/2016, 10/17/2016 and 01/16/2017 total amount 30,000 rub. The annual tax amount was 70,000 rubles. Accordingly, no later than July 17, 2017, the individual entrepreneur must pay an additional 40,000 rubles to the budget. (70,000 rub. - 30,000 rub.).

Situation 3. The individual entrepreneur used a special regime, but lost the right to use it

For example, due to the fact that the entrepreneur’s income on the simplified tax system in the middle of the year exceeded the permissible limit (clause 4 of article 346.13 of the Tax Code of the Russian Federation). Then by general rule The individual entrepreneur must recalculate his tax obligations in accordance with general regime taxation and pay personal income tax to the budget (see Situation 2).