In the hit parade of problems that blocked the path to financial success expected was the lack of seed capital, lack of understanding of the business processes, the risk of losing invested and the wrong choice of the tax system. To talk about business processes, we will not, Spark is full of real stories and case studies, many of which are very motivate. We would like to share with you knowledge of effective tax (or just a correct choice of the tax system at the start of a new project). So to say, to speak, as some tax advisors about the importance of which, though not singing, but talking Elvis Presley.
“Bodyguards I have, but I got two well-trained tax consultants”. If youre new to startups, which already at the start you need to obtain and distribute some small money, the most reliable option for you would be a sole proprietorship. Even if you have two or three, then register one of you as an entrepreneur will be enough at the start (assuming, of course, and preferably written, that when it reaches a certain point/index, you will register LLC).
Taxation of IP simple, easy and quite profitable. Entrepreneurs do not conduct accounting, therefore, in the absence of workers and the small initial momentum with the statements it is possible to handle yourself. Another big advantage of IP – the ability to freely dispose of the money received from business. At any time they can withdraw and spend on his personal needs.
Individual entrepreneur is a physical person who obtained the right to conduct business. The state, quite loyal to the IP, as taxpayers, and gives the right to choose the mode with the minimum tax burden. Tax regimes differ greatly between a rate order of calculation and the final tax amount. In addition to the General taxation system (GTS) are a further special preferential treatment.
All special regimes have their regional characteristics. It may be that the same regime in different regions of the two entrepreneurs with the same income will pay different amounts of taxes. In addition, local authorities decide which activities to set a zero tax rate for individual entrepreneurs or PSN (tax holidays).
So tax havens can be found throughout Russia, even if the size of one municipal district. Take for example sole proprietors without workers engaged in repair of household electronic equipment in g. Vladimir. Calculate how many taxes and fees he has to pay at a relatively modest income is 60 000 rubles per month.
The room owner does not rent, repairs can be done at home at the customer. Total expenses (communications, transportation, advertising, accessories) is typed in 100 000 rubles a year. In addition to tax UI pays the insurance contributions for their pension and health insurance.
For the simplified system when income (60 000 * 12 months = 720 000) the amount of contributions will be 27 990 + ((720 000 – 300 000) * 1%) = 32 190 rubles. On the UTII, PSN, and this amount will be different, because it is not paid with actual income and calculated by the state. The tax will be 720 000 * 6% = 43 200 rubles, but you can reduce the whole amount of contributions paid for itself. We find that individual entrepreneurs Incomes have to pay 32 190 rubles of contributions plus tax reduced by this amount (43 200 – 32 190 = 11 010).
All payments to the budget – 43 200 rubles. The standard rate for the city of Vladimir is reduced by this activity from 15 to 10 percent. Consider the difference between income and expenses and multiply by 10% (720 000 – 132 190 = 587 810), get 58 781 roubles. At the same time to decrease the calculated tax in the amount of contributions not because they are already taken into account when calculating the tax base.
Total, the budget you have to pay 58 781 + 32 190 = 90 971 roubles. Repair and maintenance of consumer electronic equipment are of the household services. On the imputed income calculator will calculate the quarterly amount of tax to g. Vladimir, get 6068,25 rubles.
In the year, respectively, the tax will be 24 273 roubles. Plus, the entrepreneur needs to pay a minimum fixed amount of contributions 27 990 rubles. Moreover, sole proprietors without employees can reduce the tax here is calculated similarly to the calculation for STS Income. In our case, the tax is fully reduced by the contributions, so the budget will take only 27 990 rubles.
The cost of the patent will calculate on the calculator from FTS. In our case, the tax on PSN is only 15 600 rubles a year. Contributions to this mode are not taken into account for the payment of tax, so that adds 27 990 rubles (minimum fixed amount contributions), a total of 43 590 rubles. On the common system of taxation, the entrepreneur will be, if you do not apply for transition to the special mode.
You can calculate more complicated, because of two tax – personal income tax and VAT. To calculate personal income tax, will benefit from the revenue 720 000 rubles VAT 18%. Get VAT 109 830,5 and the net amount 169,5 610 rubles. Now we have to calculate the amount of contributions.
27 990 + ((610 170 – 100 000) – 300 000) * 1% = 30 091 the ruble. Finally, the mere pit. (610 170 – 100 000 – 30 091) * 13% = 62 410. Plyusuem personal income tax, VAT and contributions a considerable sum 202 332 rubles.
It is really very much. But, despite the very high tax burden, the BASIS is a significant plus to consider if you are planning to buy housing. Payers of personal income tax (which includes your IP on the GTS) shall be entitled to return the tax paid, if they bought an apartment. Maximum return of up to 260 000 rubles for housing itself and to 390 000 for mortgage interest.
And of course, we must remember that this is not just a gratuitous subsidy from the state, namely, the return of previously paid income tax. For example, our SP example paid during the year 62 410 rubles personal income tax. So if he bought a house, at the same income it is beneficial to stay on t for 4 years, because during this time, he will return all of the paid income tax. In addition, the VAT could be exempted if the turnover of the goods or services for the quarter did not exceed 2 million rubles.
Collect all of our calculations in table. As you can see, the right choice of tax regime does allow sole proprietors without employees to reduce payments to the budget to a minimum. The activity of sole proprietors without employees is, in fact, not quite a business, and create for themselves a workplace.
But the picture changes if the entrepreneur hires employees. Lets see what income can get our SP from Vladimir if he will use hired labor. For round accounts take 10 workers to repair equipment, each of which brings the same income of 60,000 rubles per month.
Need to make room, to provide for the payment of workers of communications and transport, plus to pay for the services of an accountant, because in the presence of hired staff without it is difficult. 1.Estimated revenue of 600,000 rubles a month, ie. 7 200 000 rubles per year (the entrepreneur has already services are performed, and manages the staff).
Expenditure per month (rubles). Total expenses 430 000 rubles per month, ie. 5 160 000 per year (excluding taxes).
In addition, with such revenues contributions SP for myself for the year will be 96 990 rubles (to calculate the contributions on this calculator). Now calculate the annual tax for the USN Revenues. 7 200 000 * 6% = 432 000. IP – the employer may reduce the calculated tax by the amount of premiums paid for employees and for themselves, but not more than 50%.
Total contributions paid ((90 000 * 12 months = 1 080 000) + 96 990 = 1 176 990 rubles, but to reduce the tax on the entire amount not. This right is only sole proprietors without employees. We find that the tax will amount to 216 000, ie. 50% of the calculated tax amount.
What remains in the end in the income of entrepreneurs with 10 employees. Of annual revenue 7 200 000 subtract expenses for the year (5 160 000), the contributions of FE (96 990 rubles) and tax (216 000). Get 1 727 010 rubles per year or 143 917 rubles a month. Well, of course, but it is only 2.78 times more than the income that the owner received, independently providing services to.
Why is it so. Because the state is almost completely shifts to the employer not only the contents of employees (salary and vacation), but also their pension, medical and social insurance. That is, the taxes in Russia are high and the financial burden of employers. But for entrepreneurs-individuals really created quite a comfortable environment for doing business.
And now briefly about the findings. Want to learn more about how to do business in Russia. Read our publications on Spark.
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