Taxation of an online store for a beginner entrepreneur

Recently, the online store is a good opportunity to create your own business, but, as you know, any business requires payment of taxes. Moreover, in 2007 the Government of the Russian Federation approved and adopted the "Rules for the sale of goods by remote means". These rules, along with the law "On the Protection of Consumer Rights" and the Tax Code of the Russian Federation regulate the activity of online stores.

After the adoption of these laws, the activities of each Internet resource are clearly stipulated. Therefore, when deciding to create, you need to calculate the taxation of the online store. There is a question that it is better to choose LLC or IP, is it necessary? IP for the online store is more acceptable option, if you want to manage a minimum of accounting. Features in the registration of an individual entrepreneur in this case there.

At the very beginning, we must immediately decide which taxation of the online store is more profitable. For the work itself, you can choose a simplified or general system, unfortunately, with this type of activity UTII is not provided.

The choice of taxation system is one of the most important issues. It significantly affects the amount of income of each entrepreneur and the management of all accounting. Moreover, a statement on the method of taxation must be submitted immediately upon registration of the IP, otherwise the system will automatically be only general. Apply for a transition to a simplified system next time will be only a year from now.

The general system implies keeping full accounting, calculation and payment of each tax separately: profit tax, transport tax, VAT, property tax and others. It is advantageous if an online store represents only one aspect of an entrepreneur's business. A simplified system is more simple to use, for calculations, in fact, only one income tax is applied.

There are 2 options for calculating the profit tax for a simplified system.

• The tax at a rate of 15% is defined, as the tax from the income of the businessman behind a minus of expenses. It is necessary to maintain an accounting department that will be able to track which expenses can be read and what expenses can not be taken to offset. Such a system is beneficial if the cost of maintaining an online store exceeds 70% of the income level. In some regions, the amount of this tax can be reduced to 5 percent, it all depends on the decisions of local authorities.
• The tax at a rate of 6% from all incomes to define which much more simply. This amount of tax is determined if income is chosen as the calculus. This is income from the amount of money received in the tax period to the account that the online store has. Accounting in this case is the simplest. When choosing a 6% rate, the amount of tax can be reduced to 50%, depending on payments to the pension and other funds. If the IP does not have its own wage workers, the tax can be reduced by 100%.

If the income of an individual entrepreneur for a calendar year exceeded 60 million rubles, the system of taxation of the online store is only possible full. Therefore, we must remember this feature so as not to suddenly face a fait accompli.

In the presence of employees, there is a duty to pay income tax and insurance premiums. And the income tax is deducted from the employee's salary, and insurance premiums are paid from the enterprise's income amount. If the workers have no IP, insurance premiums in 2012 will be slightly more than 17 thousand rubles.

Everyone chooses the peculiarities of doing business on the Internet, but if these are the first steps in business, then it is better to choose the simplified system where the taxation of the online store is 6% of all incomes.