Taxation of IP. Features of tax regimes.

Organizing their own business, many businessmen are registered as individual entrepreneurs to simplify the accounting. Taxation of IP implies the use of all existing tax regimes, which enables the entrepreneur to optimize the amount of transfers to the budget. In order to determine the most beneficial system of taxation, it is necessary to get acquainted with the peculiarities of each of them and choose the one that most corresponds to the specifics of the enterprise.

Taxation of IP on a simplified system (USN) makes it much easier to keep accounting and pay a single tax instead of VAT and personal income tax. The USN regime can be used in two variants for the choice of the entrepreneur:

1. Income minus expenses (tax rate - 15%), all business costs that reduce the tax base, must be documented.
2. Income (tax rate is 6%). The most simple method of taxation, which does not require cost accounting.

Despite many advantages, it is necessary to use this mode very carefully. A hasty transition to the USN can lead to an increase in the tax burden, as well as loss of customers. The fact is that many wholesale buyers agree to cooperate with the supplier only on condition that invoices with VAT are provided. It is worth noting that "uproschentsam" was given the right to issue such documents, but at the same time there is a duty to pay the entire amount of VAT to the budget without the right to deductions. Thus, the transition to the USN is beneficial only in the following cases: customers are individuals and enterprises that do not need VAT deductions; The purchase of goods and services sold does not require significant costs for customers on a general regime and does not have a significant impact on the calculation of VAT.

Taxation of IP on the common system (OSS) allows you to cooperate with any categories of customers. It implies the payment of personal income tax from the entrepreneur's income and VAT. It is advisable to use the general regime for the owners of large companies engaged in wholesale trade and production.

The imputed taxation system for individual entrepreneurs is intended for small businesses, it is used mandatory for certain types of activities, subject to a number of conditions. The tax is calculated according to a special formula using the values of the basic profitability and the coefficients established by the legislation. Confirmation of expenses for entrepreneurial activity is not required. Payers UTII are exempt from the transfer of VAT and personal income tax. Under certain conditions, the UTII is used in conjunction with the USN and the common system. For example, an enterprise located on the DOS and engaged in wholesale sales, applies it at the opening of retail outlets. Despite the strictly limited scope of the application of this regime, it can be a way of tax optimization. So, if the retailer does not fall under the UTII because of exceeding the restrictions set for retail space, you can register it for two entrepreneurs and pay a single tax.

Taxation of IP on the patent system is currently used quite rarely, because it almost completely duplicates the UTII. This regime is voluntary, the cost of a patent is calculated in a calculated way and does not depend on the incomes and expenses of the entrepreneur. The disadvantages of this regime are the rather rigid scope of its use: the maximum annual revenue is 60 million; The number of employees is no more than 5 people. If these conditions are violated, the entrepreneur must return to the DOS and charge all relevant taxes from the moment the patent is received.

Simplified types of taxation for individual entrepreneurs are not exempt from payment of transport, land, water taxes and other payments related to the specifics of the activity. In the presence of employees, the entrepreneur must transfer the fees to non-budgetary funds, personal income tax from the salary, and also submit appropriate reports in the manner provided for organizations.