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How can I save on taxes 13.3 times


If you are not in a hurry to legalize your entrepreneurial activities just because IP taxes seem like a very heavy burden to you, then you simply do not know how to prepare them. Understand the basic nuances of tax systems is already for the sake of saving your own money. And the money saved, as you know, is no worse than the money earned. So, a little patience, and you will become a little richer.

There are five tax regimes in Russia in total, and the simplified tax system has two objects of taxation - “Income” and “Income minus expenses”. The ESHN mode can be immediately excluded from the options for an IT person, because it is intended only for agricultural producers and fishing enterprises.


Total, we have the following tax options for individual entrepreneurs, which differ significantly among themselves with the tax rate, tax base and the amount of payments to the budget:



Here is a brief overview of the tax regimes for individual entrepreneurs in Russia, the data of which we will use in the examples of calculations.

Mode


What is taxed and at what rate


When should I pay tax


Main


13% of the income of individual entrepreneurs minus professional deductions plus VAT 18%


With real income


USN Revenues


6% of all received revenues excluding expenses (in regions it can be reduced to 1%)


With real income


USN Revenues minus expenses


from 5% to 15% of income reduced by expenses


If there are real incomes, however, if the activity is conducted, but at the same time it is unprofitable (expenses are more than revenues), then you still need to pay the minimum tax - 1% of turnover


UTII


15% imputed, i.e. government projected income (in regions can be reduced to 7.5%)


Regardless of the availability of real income


PSN


6% of potential income, the amount of which is set by the state


Regardless of the availability of real income



In addition to taxes from business activities, all entrepreneurs should pay insurance premiums for themselves. Contributions are not taxes, but obligatory payments on your own pension and minimum medical insurance. The calculation of contributions is pegged to the minimum wage, so each year these amounts change.

In 2017, the minimum amount of contributions for yourself is 27,990 rubles. If you have been registered as an IP for less than a year, then the amount is reduced accordingly. With annual income over 300 000 rubles for pension insurance, in addition, you must make 1% of the amount over the limit.


You must pay contributions regardless of whether you run a real business and whether there is income from it. This obligation and parallel work under an employment contract, when the employer pays for you, do not affect this. Rule one - as long as you are registered as an IP, contributions continue to accrue.


An exception is made for periods of conscription and leave to care for a child up to one and a half years, an elderly person over 80 years old, a disabled child, a disabled person of the first group and some other situations when you do not conduct business.


The need to pay contributions for themselves is often called one of the shortcomings of the PI, because if the activity is not conducted, the money must be attracted from other sources. On the other hand, it is a legal way to secure an insurance experience for the calculation of pensions, well, and medical insurance will not be superfluous.


If the amount of 27 990 rubles a year is burdensome for you, then in the absence of activity there is no point in registering an IP, and if there is a registration, then it is worth withdrawing from accounting. If necessary, you can again get the status of a businessman in just three working days.


Total, the tax burden of PI consists of:



A good taxation bonus for an entrepreneur is the ability to reduce taxes by the amount of insurance premiums paid, which, again, depends on the tax regime.


Mode


The ability to reduce the tax on the amount of insurance premiums paid


Main


Insurance premiums reduce the amount


with which tax is calculated


USN Revenues


Paid insurance premiums reduce self calculated tax


USN Revenues minus expenses


Paid insurance premiums reduce the amount with which tax is calculated


UTII


Paid insurance premiums reduce self calculated tax


PSN


Contributions do not reduce the cost of the patent



Moreover, individual entrepreneurs without workers can reduce the calculated tax on the USN Revenues and UTII for the entire amount of contributions paid for themselves. With a small income it may turn out that there will be no tax payable at all. If there are workers in these modes, then the tax can be reduced only by half, but they take into account not only the contributions paid by the SP for themselves, but also payments for employees.


In the OSNO and STS modes, revenues minus expenses contributions for themselves and for employees are recorded in expenses in full. At PSN, contributions are not taken into account, but IP employers in this mode pay insurance premiums for employees at reduced rates.


Now, armed with this information, it is possible to make the calculation of the tax burden of individual entrepreneurs in different modes.


Given: Freelancer provides household computer repair services in the city of Tver. It works itself, without the involvement of workers. The average monthly income is 100,000 rubles. Repair is made at home by the customer, so there is no need for renting the room. The costs that can be considered entrepreneurial (communication, road, the purchase of components, etc.) amount to 20,000 rubles per month. At some point, the freelancer decides to legalize his activities, so he wants to know how much tax he will have to pay after registering the IP.


First, we will calculate taxes on regimes where the calculation is not from the actual income received, but from the potential established by the state: UTII and PSN. The same income is taken into account when calculating an additional 1% of contributions.


UTII


The tax is calculated according to the formula OP * DB * K1 * K2 * 15%, where:



In our case, the FI is the number of employees, including the IP itself, i.e. 1. The database for the provision of personal services is equal to 7,500 rubles per month (data taken from article 346.29 of the Tax Code of the Russian Federation). The coefficient K2 is taken from the decision of the Tver City Duma of November 23, 2016 No. 357, for this activity is equal to 0.4.


Substitute the values ​​in the formula DB * FP * K1 * K2 = (7,500 * 1 * 1,798 * 0.4) = 5,394 rubles of imputed income per month. Multiply by 15%, we get the amount of tax per month 809.1 rubles, or 2427.3 per quarter. Considering that the individual entrepreneur paid insurance premiums in the amount of 7,000 rubles every quarter, there would be no tax payable at all: 2,427.3 - 7,000 <0.


You can calculate the tax on UTII for your case with the help of our UTII calculator.


Total, all payments to the budget of individual entrepreneurs on UTII in this example are 27 990 rubles, i.e. only minimal contributions for yourself. An additional 1% is not charged here, because the imputed, calculated by the state, income per year is (5,394 * 12 months) only 64,728 rubles a year, and not 1.2 million rubles actually received.


PSN


We consider the cost of a patent in the calculator on the FTS website, we find that the amount of tax when buying a patent for 12 months is 23,085 rubles. Contributions in this case, too, do not exceed 27 990 rubles, however, it is not possible to reduce the cost of a patent for paid contributions at PSN.


So, when purchasing a patent, an IP for this type of activity for Tver, the budget must pay 23,085 + 27,990, i.e. 51 075 rubles, which is almost 2 times more than on UTII.


However, our freelancer may not pay the cost of the patent if it is subject to tax holidays . According to the law of Tver Oblast No. 111-ZO dated December 07, 2015, when buying a patent for the “Repair and maintenance of household electronic equipment” activity for two years, the tax is levied at the rate of 0%, so the patent will not cost him a penny.


Please note: the calculation of sums on UTII and PSN has significant regional features, because of which the tax in neighboring regions or cities may differ several times. About why the Moscow entrepreneur should not buy a patent, we told here .


USN Revenues


Everything is simple, we multiply annual revenues by 6%, we get (1,200,000 * 6%) 72,000 rubles. Contributions here are calculated from actually received income, i.e. 27 990 + (1 200 000 - 300 000) * 1%)) = 36 990 rubles.


The tax can be reduced on paid contributions, but this should be done correctly, immediately reducing the advance payments before they are paid. Then, as a tax, you need to pay only (72,000 - 36,990) = 35,010 rubles.


Total, on the simplified tax system Revenues to the budget must pay a tax of 35 010 + contributions 36 990 = 72 000 rubles.


USN Revenues minus expenses


To use this mode with such a low share of expenses is not practical, but we will still do the calculation. Revenues 1,200,000 - (240,000 business expenses + 36,990 contributions) = 923,010 * 15% = 138,451 rubles of tax.


Total, on the simplified tax system Revenues minus expenses to the budget should be paid a tax in the amount of 138,451 + contributions 36,990 = 175,441 rubles.


Main


First, we consider the tax base for calculating personal income tax: revenues of 1,200,000 - (240,000 business expenses + 36,990 contributions) = 923,010 * 13% = 119,991 rubles of income tax.


Further, the entire amount of income from services must be charged VAT at a rate of 18%: 1,200,000 * 18% = 216,000 rubles. This amount can be reduced to some extent by offsetting the input VAT from the purchase of components, provided that you purchase them from VAT payers. But it is unlikely to be substantial.


In total, it is necessary to pay the personal income tax to the budget in the amount of 119,991 + VAT 216,000 + contributions 36,990 = 372,981 rubles.


That is, we see a phenomenal variation in the tax burden for the same entrepreneur - from 27,990 on UTII to 372,981 on the ESS. The difference is 13.3 times (!).


In order not to fall into the trap of OSS after ignorance (and this is the main mode, which is used by default), it is necessary to submit an application in time to switch to the preferential mode: PSN, UTII or USN.



For those who have chosen UTII or PSN, we recommend combining these modes with the simplified tax system for safety purposes. It is not necessary to conduct activities on it, just if for some time you do not really work, then during this period of inactivity it is easier to report on the STS than on the ESS.


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Source: https://habr.com/ru/post/319246/

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