To conduct a successful business, you need to choose the right tax regime. And to do this, you need to know the characteristics of each. There are several taxation regimes: general, STS, UTII, ESHN.
Instructions
Step 1
To correctly determine the tax regime, find out if you are on UTII. In other cases, it will most likely be a general regime or a simplified system (USN). It is possible to trace the dependence of the taxation regime on the taxes paid and one or another accounting reporting that the payer must keep.
Step 2
The general tax regime is intended for individual entrepreneurs (IE). These are property tax, value added tax (VAT) and income for organizations and individuals.
Step 3
The uniform agricultural tax is 6% net of expenses. ESHN is intended for agricultural producers. This regime includes personal income tax (personal income tax), VAT, and income tax. The transition to this taxation system can be carried out within 5 days from the date of registration or the beginning of the calendar year.
Step 4
The peculiarity of the unified tax on imputed income is that the size of this tax does not depend on real profits, but on certain physical indicators. It is established by the Tax Code of the Russian Federation. UTII is mandatory if it was adopted on the territory by local authorities. If you start an activity that is subject to this type of tax, you need to register with the relevant authorities as a payer. And you must do this within 5 days from the beginning of your activity. Also, a single tax can be applied together with the simplified tax system or the general regime.
Step 5
The STS is called a special tax regime. There are two types of simplification: 6% on income, and 15% after deducting expenses. This includes property tax, VAT, personal income tax. The transition to a simplified tax regime is carried out on a voluntary basis. If the taxpayer has not submitted an application for the transition, he will automatically be considered in the general regime. In addition, there is a USN on a patent basis. This regime can only be applied by individual entrepreneurs (IE). If you are such and have not switched to the simplified regime, you will have to pay personal income tax, which is 13% of the amount of income.
