An individual entrepreneur can choose the most suitable system of taxation. patent – one of the options to optimize individual business accounting and taxation. It provides an opportunity to reduce the tax burden on the young businessman. Minimum reporting on the patent facilitates bookkeeping.
What is a patent
The ability to use a patent to an individual entrepreneur exists since the first of January 2013 of the year. This can be done in the regions of Russia, which enacted the relevant law on its territory.
It should be, the activities related to one of the allowed activities. The list is determined by the Tax Code of the Russian Federation. Article 346.43 It contains a complete list.
A few examples of activities:
- Sewing operations, sewing fabric, bellows, skin. Clothing repair, headgear. Knitting wool products.
- hairdressing services: men's, women's haircut.
- Production, repair objects metal haberdashery: the keys, number plates, street signs.
- Maintenance, Repair of consumer electronics, computer equipment.
- photos artistic, to documents, services Studios.
- glass Processing, balcony glazing, loggias.
- Other types of work, services.
Get the benefits possible from the beginning of the calendar year. Patent admissible duration within one – twelve months. When USN selected patent, which delivers reporting entrepreneur - it makes no sense to think so, that it is not available in this situation.
Registration is carried out applying for a special form for ten days before the beginning of the period. Renewals are possible in the same way. Missed opportunity interrupts the use of the patent system of taxation. strict reporting forms are not provided in the Patent.
Payment must take place at least six months before the expiry. at terms in six months or more, needed two payments:
- Third of the amount not later than ninety days from the start of the.
- The remaining part of pay to closure of patent.
Advantages of the patent tax
Positive aspects of this method of taxation 2018 year:
- The entrepreneur pays taxes in advance, avoiding visits to tax. Remains the payment of social contributions.
- State requirements are reduced. Cash registers, relevant legal requirements do not apply to patent, if there are reports on the patent.
- complex, tedious bookkeeping is not required.
- Calculation of the value of the tax is simple, understandable to the taxpayer. sum calculation excludes possible misunderstandings. Excluded situation erroneous determination value tax.
- Entrepreneur freed from having to pay personal income tax, NDS, property tax.
Use the specified tax system is beneficial. However, there are also certain difficulties:
- Leverage patent, having the appropriate level of income. Business sometimes ineffective, the sum of the patent will remain unchanged when falling revenues. Experiencing a difficult period, possible to change the patent activity. The action will entail the termination of tax Exchange.
- Reporting on a patent allowed entrepreneurs, do not exceed the limit of annual income, the number of wage earners. violation of conditions entails termination of the right to use a patent.
- Voluntary termination of the use of this tax treatment is not provided by the legislation. End of the patent will provide to consider the possibility.
- Calculation values patent based on objective indicators. You can change the situation, allowing to reduce the price. Conversion possible after expiry of the previous patent.
Features of work on the patent
According to the laws of the individual entrepreneur for the work can choose one or another tax regime. One popular solution is to work with a patent.
When business activity registration, you can choose to work on the SP Patent. but, if this was not done at once, such a transition can be achieved already in the process of.
In fact, on the Reporting IP patent means, that the businessman pays their taxes are not in fact, and does it in advance. sum, you must pay, determined by normative act of local authorities.
This is due to the fact, that the expected value of the annual income from the conduct of a particular type of business is highly dependent on the specific operating environment.
for example, conducted on the basis of statistical studies it has been found, that entrepreneurs, which have all sorts of beauty, and hairdressing services have different average value in Russian regions. In Moscow, it is a year 990 thousand rubles., but, eg, Kaluga, this figure is 270 thousand. If this work leads the entrepreneur to patent, its price in these cities will vary in accordance with these figures.
To take advantage of such a system of taxation is only available for entrepreneurs – individuals. Completion IP reporting periods for patent does not provide for legislation. If a limited liability company wants to take advantage of the features of the simplified taxation regime, it is possible to go on ESNV, which has similar characteristics.
In determining the prices taken into account additional parameters:
- the number of enterprise employees;
- the presence of vehicles and the number of pieces of equipment used;
- if this is necessary for carrying out activities, important, how many points of the real estate available to the individual entrepreneur;
- the amount of retail space.
The Federal Tax Service allows you to find your site, what the expected value of fees for the patent to be expected. To do this, you need to specify the name of the territorial unit, to house the business, note the type of planned business activities.
Let's, the patent is needed for an individual entrepreneur in Moscow. supposing, He plans to work on the territory of the municipality Alekseevskogo. Let it comes to opening a hairdressing salon. Estimated date of the document is six months. In this case, the required amount will be 29700 rub. Since the patent is designed for six months, payment must be carried out in two stages:
- no later than the end of the ninety-day period must be paid 9900 rubles;
- remainder (it is 19800 rubles) provides entrepreneurs not later than the date of expiry of the granted patent.
You do not need a tax reporting, the patent does not require SP to prepare and take statements.
How much is the work on patent
Of course, doing business is expensive.
The corresponding table provides:
- Renting or buying premises, where activities will be carried out.
- salary of employees. It should be taken into account, that in the first few months it will actually be paid out of the available amounts, because the profits will start to arrive later.
- Buying all sorts of materials and components.
- Obtaining the necessary permits to conduct activities, if the legislation.
- Conducting promotional activities.
- Other expenses.
At the same time necessarily need to take the required reporting (respecting deadlines) and pay taxes. The latter is important to do on time and in full.
Individual entrepreneur, selecting activities with patent, actually only pays two taxes:
- income tax;
- allocations to social funds.
The first of these – this patent. It is a particular form of tax on personal income. Here the board is carried out not for the actual receipt of income, and advance, over the forecast revenue. The value is determined by local authorities based on a study of the business environment in a particular region. Declaration is not necessary to hand.
In the second case, we are talking about the payment of the unified social tax for the entrepreneur. This is done regardless of the payment of patent.
Accounting reports on Patent virtually absent, except revenue accounting book.
When using such a tax system the entrepreneur is able to pay a fixed, advance a certain amount of tax. When the patent, some statements to take? In this case, in accordance with the law, she does not give up. The state receives taxes at no additional cost to its accounting and audit in specific cases.
The cost of work in the tax system consists of a patent and the unified social tax.
Here is an example, how to calculate the cost of the payment of taxes.
Above was considered an example of the cost of the patent in Moscow for six months to conduct a barber shop activities. He was six months 19800 rubles. If you ask the sum for the year, it will in this case be 59400 rubles.
The calculation of the premium for the entrepreneur consists of three parts:
- There is a fixed amount for the payment of the mandatory health insurance. it is 5840 rubles.
- Similarly, for pension contributions. But the amount in this case is a bit more – 26545 rubles.
- income for the year are considered here. If they are above, than 300000 rubles, then one percent of the difference is paid as part of insurance premiums. supposing, for the year the income is 990000 rub. The value of the payment amount: (990000 – 300000) * 1% = 6900 rubles.
The amount of contributions to social funds would amount to 6900 + 26545 + 5840 = 39285 rubles. In this case, all the patent taxation equal 39285 + 59400 = 98695 rubles per year. so, for each month of accounts 8225 rubles.
The average value for the region was considered as deemed income amount.
Simplified taxation avoids complex, painstaking accounting, leaving some simple forms of reporting. The main option – This book is the account of revenues. If the patent without employees, Reporting does not give up.
Filling takes place under primary documents, chronological. Dates are put on a cash basis (taken into account the date of receipt of payment).
Keeping the book allowed in a special notebook or a computer-based method. Every year a new book issued, record numbering is carried out again.
When the question arises: any statements of SP pass on patent, need to know, that the submission of the declaration is not required. Pat Cash is actually the income tax. The amount is determined in advance.
revenue accounting book
This document is the basis for individual entrepreneurs, using statements on patent.
Basic rules of this document:
- Filling operations performed in chronological order.
- Perhaps the use of several patents at the same time. Every time issued a separate book for accounting income.
- It issued a special notebook, which fit into the hand of the necessary data. Permissible to keep records on the computer, unopened and hemming data revenue accounting book.
- The document is filled in Russian. Other papers should be translated.
- Tax inspection book is not assured. Book stitched, countersigned by, printing individual entrepreneur, numbered sheets.
- Every year, a new book is put.
- Correction should be minimized. Every time they have to be certified by the signature of the individual entrepreneur.
- Form of record keeping is standardized, approved by the relevant regulatory act.
- The document contains data on income. The costs do not indicate.
- Allowed simultaneously acquire various patents, belonging to different regions of Russia.
Conduct of business defines two types of pages:
- title page;
- page for recordkeeping.
The first must contain the following information:
- Record-keeping on the year. Fixed the starting date of recording in the document.
- Be sure to specify the personal data: individual tax number, surname, name, patronymic, registration address.
- Fixed region of the Russian Federation, which produces clearance.
Records produced business transactions made uniform manner in table, having four graphs. filling Features:
- indicates a single, sequentially numbered records, be drawn up in this book.
- Introduced the basic data of the primary document: number, date.
- Count detail reveals the essence of the produced economic situation, which brought benefit to the individual businessman.
- figure placed here, equal to the amount of income received. Data filled in rubles.
It is important to note, how to generate data for the four columns:
- Receipt of money on the bank account is documented discharge. The number is transferred to the log. Put the date and number of the document.
- Using the cash register, indicate data z-report. If there are reports on the patent, with or without their employees, it is not necessary, but you can do it voluntarily.
- When you receive the cash after a day filled with total cash order for the full amount, from which data are taken into account in this magazine.
Filling continues until the expiry of the patent, then summarizes.
In the presence of workers
The tax, Pension fund following statements on the patent shall in the presence of workers:
- on the average composition of the data submitted each year.
- 6-PIT informs quarterly earnings, tax paid workers.
- 2-PIT (a form of tax,, received tax agents with employees) shall once a year.
- Monthly calculation of the payment of insurance premiums.
- SCB-M to the pension fund.
- Form 4-FSS For social insurance agencies on a quarterly basis.