How to pay taxes IP

Video: How to Pay Taxes as an Independent Contractor 2024, July

Changes in tax legislation, the system of calculation and payment of taxes by individual entrepreneurs (IP) occur quite often. But the list of basic taxes paid under the general taxation system (DOS) remains unchanged - it is personal income tax with a rate of 13% and VAT, where rates are 0, 10 and 18%.

You will need

- The Tax Code of the Russian Federation.

Instruction manual

Today, individual entrepreneurs in Russia use one of three taxation regimes: the single imputed income tax (UTII), the simplified tax system (STS) and the patent tax system, which began to operate on January 1, 2013 instead of the STS based on a patent.

The single tax on imputed income is paid by those entrepreneurs who are engaged in certain types of activities in some constituent entities of the Russian Federation. Since 2013, an entrepreneur has the right to decide independently whether to use UTII in his activity. This tax is calculated not from the amount of actual profit received, but from the so-called imputed income. This is a conditional estimated value, the determination of which takes into account all the factors that may affect it. Regardless of whether you made a profit or worked at a loss to yourself, you need to pay 15% of the amount of imputed income to state revenue. Using UTII, you are exempt from the remaining taxes: VAT, profit, property.

Using the simplified tax system in your business, you will not pay VAT and personal income tax, and when calculating property tax, you should take into account only that which is not used in your business. In this case, you can choose what will be the tax base for you: you will pay 6% of income, and 15% of the difference between income and expenses. With this scheme, in different constituent entities of the Russian Federation, the rate can vary from 5 to 15%. Using the simplified tax system, you also pay taxes on salaries to employees - on a monthly basis, advance payments - on a quarterly basis, and a fixed contribution - until December 31 of the current year.

The general procedure established for entrepreneurs working on a simplified tax system based on a patent has been preserved. You will need to pay the cost of the patent, this amount will replace you with all other tax deductions to the budget.

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