Individual entrepreneur is exempt from paying taxes. Does the chosen system affect the possibility of obtaining tax holidays? Among the measures to reduce the tax burden are:

What a pleasant phrase to hear - “tax holidays”! But not every small business representative falls under the scope of this law. Why? Let's figure it out.

Firstly, this applies to newly opened individual entrepreneurs, those who registered after the law on tax holidays Oh. It is important that the registration must be new! If an entrepreneur registers an individual entrepreneur again, he will not qualify for the benefit. Secondly, the tax system should be either simplified or patent. The rest are outside the scope of the benefit. Thirdly, it did not come into force in all regions. And fourthly, not all types of activities are suitable.

If everything is clear with the timing of registration, then the territorial issue needs to be sorted out. That is, go to the Ministry of Finance website and find your region in the list. If there is one, let's move on.

The code contains 63 prescribed types of activities, with the caveat that the subjects of our country can independently establish the list. Therefore, there is hope that the option you choose will still be among the lucky ones. In the meantime, in addition to the vague wording about the production, social and scientific spheres, a clear list household services, in principle, gives hope for the release of a large part of the self-employed population from the tax burden. Newly registered, of course.

So, definitely during the holidays, sewing and repairing all kinds of products, shoes, caring for children, sick and elderly people, excursion, veterinary, hairdressing and cosmetic services. Individual entrepreneurs who are engaged in, among other things, repairing furniture, making keys, glazing balconies, renovating residential premises, leasing residential and non-residential premises, production bakery products, dairy products. Suitable for both written and oral translations, repairs household appliances and machines, as well as computers, services Catering and much more.

It is clear that there are a sufficient number of types of activities that deserve tax exemption. And basically these are those activities that are carried out either at home, or on the client’s premises, or in a very small area. The law is designed to bring homeworkers and micro-businesses out of the shadows.

But, while exempting people from tax, unfortunately, the authorities did not exempt people from contributions to the pension fund. Fixed fees will need to be paid.

There are several other conditions that an entrepreneur must take into account. The first is the share of income by preferential treatment activities must be at least 70% of total amount income. Secondly, the duration of the holiday is no more than two tax periods. That is, the year of registration plus next year. In fact, it turns out to be a little less than two years. Third: regional authorities can vary some conditions, such as the maximum number of employees or the amount of income. If the limits are exceeded, the benefit is canceled.

There is also a list of activities prohibited for individual entrepreneurs. These are types such as production, development and repair firearms and ammunition or the production and distribution of narcotic drugs, the production and distribution of alcohol, activities related to aviation, employment of citizens outside the country, investment activities; activities related to production medicines, maintaining private security activities, passenger transportation by air. The list is quite broad, but the types of work are also quite specific.

Let's try to figure it out production activities. Production of any kind, with the exception of prohibited types, mainly implies material, creative and intellectual products. The production of products is organized using our own or purchased materials and tools, work force for subsequent sale to consumers.

The purpose of production is to produce goods and sell them to interested consumers.

Social activities are designed to provide various segments of the population with social services, create conditions for development, provide support in maintaining or changing best level social status population and its constituent layers. Social services can be divided into:

• Household;
• Medical;
• Psychological;
• Pedagogical;
• Labor;
• Services to improve communication among recipients;
• Urgent social services.

WITH scientific activities a little more complicated, since only a small part of the list of research types of work is available to individual entrepreneurs. Or it is necessary to obtain special licenses and permits to conduct this type of business. But in general these are research and survey work. For example, in the field of geodesy, design, or repair and maintenance technical devices, used in scientific research, also, providing consultations and scientific and technical information.

As we see, tax holidays apply to a fairly large list of types of business activities, and the law is gradually coming into force in new regions. Each region approves its own list of activities that are subject to tax holidays - this can also be found on the Ministry of Finance website. Regional authorities must indicate specific codes types of activities included in the program.

What to do if an entrepreneur is among the beneficiaries?

In this case, he simply does not pay tax on the simplified tax system or PSN. But simplifiers must submit reports. In the calculation you will need to indicate the 0% tax rate and real income and expenses. There is no need to report anything to the tax office. If an entrepreneur has a patent, there is no need to submit or pay anything. Since, by purchasing a patent, the taxpayer is exempt from submitting reports. From reporting and contributions to off-budget funds no exemption is provided.

Note! You can easily prepare and submit reports using the “My Business” online service. The service automatically generates reports, checks them and sends them to in electronic format. You will not need to personally visit the tax office and funds, which will undoubtedly save not only time, but also nerves. You can get free access to the service right now by following this link.

This Government program will be open until December 31, 2020. It is likely that it may be extended if the dynamics are positive. But so far no bills on this topic are being considered.

In 2015, the legislation of the Russian Federation introduced the concept of tax holidays, which give the right to individual entrepreneurs (registered for the first time) not to pay taxes. For individual entrepreneurs the rate is set at 0% for certain types activities.

In our material today we will look at in what areas tax holidays are being introduced for individual entrepreneurs in 2017-2018 and other forms of small and medium-sized businesses, what benefits are provided for small businesses and what features tax holidays have in Moscow, as well as in other regions of Russia in 2017-2018.

Features of tax holidays in 2017-2018

The application of tax holidays in a particular region of the Russian Federation depends on the decision of local authorities. They are the ones who establish the types of activities (according to OKUN and OKVED) that are subject to tax holidays. Thus, the law on tax holidays will not apply in all regions.

It should be noted that the essence of the law is that for individual entrepreneurs, which operate on a patent and simplified taxation system, have a 0% rate. Wherein insurance premiums in the Social Insurance Fund and the Pension Fund of the Russian Federation for themselves and for their employees, tax and personal income tax reporting in 2017-2018 remains unchanged.

Conditions for tax holidays for individual entrepreneurs

Tax holidays will be valid in the constituent entities of the Russian Federation from 2015 to 2020 and can be applied under the following conditions:

1. Only individual entrepreneurs who registered for the first time can use the benefit. Tax holidays do not apply to existing individual entrepreneurs. Even if an individual entrepreneur has de-registered and registered again as an individual entrepreneur, he is not subject to the law on tax holidays.

2. Apply preferential rate entrepreneurs who, within two years (from the date of state registration) switched to PSN or simplified tax system. To others tax regimes the benefit does not apply.

3. The right to apply the benefit (0% rate) is valid only for the first two years of the individual entrepreneur’s activity.

4. Tax holidays for individual entrepreneurs in 2017-2018 apply only to those entrepreneurs who operate in the following areas:

• social;
• scientific;
• production.

At the same time, the share of the individual entrepreneur’s income in the above types of activities cannot be less than 70% of the entrepreneur’s total income.

5. The authorities of the constituent entities of the Russian Federation may introduce additional restrictions at our own discretion (this may be a limitation marginal income from the sale of goods, services or products, or limiting the average number of employees).

Tax holidays for persons using PSN

It should be taken into account that PSN can be used by self-employed citizens. Thus, individual, which does not have hired employees, has the right to apply PSN without registration in tax office as an individual entrepreneur.

For all persons working on PSN, the tax payment deadline has been extended. That is, if the patent was received for the period:

• up to 6 months - tax payment in in full must not be done later than the end patent validity period;
• from 6 to 12 months - 1/3 of the tax amount is payable 90 days after the patent begins to be valid. The remaining 2/3 of the tax amount will need to be paid no later than the expiration of the patent (no later than 30 days before the expiration of the patent).

Tax holidays for small businesses in 2017-2018

In accordance with Decree No. 98-r dated January 27, 2015, the following measures are provided to support small and medium-sized businesses in 2017-2018:

• the list of permitted activities has been expanded;
• granting the right to constituent entities of the Russian Federation to reduce the maximum size potential income per year for individual entrepreneurs (from 1 million rubles to 500,000 rubles).

3. For individual entrepreneurs on UTII: granting the right local authorities subjects of the Russian Federation to lower tax rate from 15% to 7.5%.

4. Magnification limit values revenue from the sale of goods and services to classify business entities as small and medium-sized businesses by 2 times:

• for micro-enterprises - from 60 to 12 million rubles;
• for small enterprises - from 400 to 800 million rubles;
• for medium-sized enterprises - from 1 to 2 billion rubles.

Registration of tax holiday benefits for individual entrepreneurs in 2017-2018

In order to apply for benefits, you must complete the following steps:

1. After registering an individual entrepreneur, submit an application for transition to the Simplified taxation system within one month.

2. During the tax holiday, it is necessary to submit reports with a tax rate of 0%.

3. If you buy a patent, you need to indicate it zero cost in reports.

Please note that in each region where there are tax holidays for small businesses in 2017-2018, there are certain conditions, which are subject to adjustment by the federal authorities.

For example, in St. Petersburg, tax holidays for individual entrepreneurs using the simplified tax system came into force in 2016. In the Altai region zero rate tax is provided only for persons who work for PSN.

As already noted, the use of benefits in accordance with tax holidays does not exempt individual entrepreneurs from making fixed contributions for themselves and for employees to the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund and paying personal income tax.

Tax holidays in Moscow in 2017-2018

The introduction of tax holidays also affected Moscow (Moscow City Law No. 10 dated March 18, 2015 “On the establishment of tax rates for taxpayers registered for the first time as individual entrepreneurs and who have switched to a simplified taxation system and (or) patent system taxation").

Individual entrepreneurs in Moscow and New Moscow have the right not to pay taxes under the PSN and simplified tax system, applying a 0% rate. We will look at who is exempt from taxes and what types of activities of entrepreneurs in Moscow are subject to tax holidays in 2017-2018.

In order to receive the benefit, individual entrepreneurs in Moscow must meet the following conditions:

1. Be registered after March 25, 2015.
2. Use either the simplified tax system or the PSN.
3. Average number Individual entrepreneurs should not have more than 15 employees.
4. An individual entrepreneur carries out one of the types of activities listed below.

As already noted, production, scientific and social sphere. The list of types of activities of individual entrepreneurs in the city of Moscow that are exempt from tax is as follows:

If an individual entrepreneur carries out not one, but several types of activities, then he must calculate the income from each of them. Let us remind you that income from preferential activities must be in total 70% and above.

Those who apply the simplified tax system pass tax return at the end of the year. It indicates a tax rate of 0%.

On a patent, an individual entrepreneur can immediately indicate a 0% rate when applying for it.

At the end of the year, you will submit a tax return under the simplified tax system, in which you will indicate that you apply a 0% rate.

A 0% rate can be applied for two tax periods (starting from the date of registration of the individual entrepreneur). Let us remind you that the tax period in in this case is the year.

With the introduction of tax holidays in 2015, many people have an incentive to open their own business in order to experience the benefits of the new benefit. However, This relief does not apply to everyone. In order to comply with all the nuances, it is worth considering who will be affectedtax holidays in 2017 in Russia

and what criteria a business must meet to be fully or partially tax exempt.

Tax holidays when opening an individual entrepreneur in 2017. They are relevant only for individual entrepreneurs who have opened their own business for the first time. Moreover, they did this not only after the start of the document approving the main directions tax policy state, but also after the adoption local law in the region of residence. In addition, if once before a citizen had already opened a IP, or has operating business, he can’t count on vacations.

There is also such a criterion as the sphere of activity in which entrepreneurial activity. It could be:

1. The science
2. Production
3. Social services

Specific types of activities for which the benefit applies are determined by regional legislation. Therefore, a citizen should first of all contact the authorities local government and find out whether the corresponding normative act in the territory of his place of residence and whether his business will fall under established by law requirements.

Next important point is the taxation system that a citizen applies to business income. It can be either simplified or patent. For both options on local level a limitation may be adopted regarding the number of employees and a level established maximum income, which a businessman receives while engaging in preferential activities.

If the business is on a “simplified” basis, the rule applies that at least 70% of the total income must come from preferential income. The tax exemption applies only to simplified tax system , while according to general rule are paid fixed contributions

for themselves, deductions are made for employees, and other taxes are paid.Despite the fact that the relaxations were initially provided for small businesses, they do not apply tax holidays for LLCs in 2017. This, according to many businessmen, is not entirely fair, because a share IP 20% hits less all small businesses. However, the state, due to budget limitations, is obliged to create very clear criteria for identifying beneficiaries. Moreover, from a risk point of view, OOO This, according to many businessmen, is not entirely fair, because a share more protected. And here risks all the property belonging to him, right down to the very necessary items

. Tax exemption will be a significant savings and at the same time some kind of protection. There will be no holidays for organizations, even the smallest ones.

Vacation period According to Tax Code In this case, the tax period is determined by the beginning of the year and its end. That is, if an individual entrepreneur is registered in November, the end of the first tax period will still be 31th of December. Therefore, it is better to open a business at the very beginning of the year in order to be able to spend as much time as possible during the holidays.

For PNS the benefit is valid for two continuous tax periods (no more than 2 years). Tax period here will be the validity period of the patent. And if it is less than a year, then the benefit may end much earlier than two calendar years have passed. This is not entirely beneficial for short-term patents.

IMPORTANT: Even if an individual entrepreneur is granted benefits, the entrepreneur should keep tax records. After all, the right to a benefit may be lost and then there will be a need to pay tax on normal conditions. If income and expenses are not taken into account, it will be extremely difficult to restore the picture and make the correct calculation, which can result in severe fines.

Tax holidays for individual entrepreneurs in 2017 for Moscow types of activities

Not all regions of the country have tax holidays. But the capital was no exception. In Moscow the corresponding legislative act accepted March 25, 2015. A limit on the number of employees has been established This, according to many businessmen, is not entirely fair, because a share- this number should not exceed 15 employees. A fairly extensive list of activities eligible for benefits has also been approved. For simplified tax system This:

• scientific developments, research
• sports activity
• education
• healthcare
• social services

As for the production sector, this includes clothing, food, drinks, toys, sporting goods, equipment (including medical), furniture, leather goods, cars, various products(wooden, metal, rubber, plastic, fur, etc.)

The following types of activities are established for PSN:

Tax holidays for individual entrepreneurs in 2017 in St. Petersburg

For entrepreneurs Northern capital limit set maximum size revenue - 30 million rubles, and the holidays themselves began to operate since 2016. For simplified workers, the benefit applies if they work in the following areas: