The provision of services to the public, named in the All-Russian Classifier of Services to the Population, according to the definitions of the current Chapter 26.3 of the Tax Code, is subject to mandatory single tax on imputed income.

Of course, we are talking about those regions of our country where federal provisions are enshrined in relevant local legislative acts. However, this is relevant only until the end of 2012. Starting in 2013, as a result of changes made to the Tax Code by Federal Law No. 94-FZ of June 25, 2012, “imputation” becomes an exclusively voluntary tax regime, and therefore, businessmen will have the right to choose for themselves whether to remain on UTII or switch to perhaps a more profitable option for settlements with the budget.

Election mathematics

Among small and medium-sized firms providing household services to the population, the main competitor to the imputed special regime starting next year will be a simplified taxation system. Entrepreneurs providing any of the types of services named in paragraph 2 of Article 346.43 of the Tax Code and with a staff of no more than 15 people, in addition to the simplified tax system, can also choose a patent taxation system, if, of course, its application is provided for in the region of their activity.

Does it make sense to switch to a new system of settlements with the budget or to remain with the already familiar “imputation”? To answer this question, it is necessary to analyze the amount of planned income from activities, as well as the level of current costs. Let me remind you that UTII for household services is calculated based on the monthly basic income determined by the Tax Code at 7,500 rubles for each employee engaged in this type of activity, including individual entrepreneurs. This value is adjusted by coefficients K1 and K2. For 2013, the K1 value will probably be set at 1.569. The K2 coefficient takes into account the peculiarities of doing business in a particular region, and can range from 0.005 to 1. The tax rate itself is 15%. The expenses of the “imputed” entrepreneur are not taken into account.

Therefore, for firms and entrepreneurs engaged in, say, furniture repair or tailoring, a simplified taxation system with the object “income minus expenses” taxed at a rate of 15% is most likely more suitable. After all, in the course of their work, these companies purchase materials, they must have certain tools or devices, and sometimes they cannot do without renting premises that meet certain technical characteristics. In addition, the salary of hired workers can amount to quite a small share of the costs of the “simplified”, but some types of services to the population can be provided in a complex and often require the joint work of several specialists at once. With proper planning of income and expenses, tax payments can be minimized. True, in case businessmen using the simplified tax system are too keen on tax optimization, legislators have provided a kind of trump card up their sleeve. At the end of each tax period, the “simplifier” is obliged to calculate the amount of the so-called minimum tax - 1% of the value of the income received for the year, and if it turns out to be more than 15% of the difference between income and expenses, then this is what must be paid to the budget.

It’s a different matter if we are talking about services that do not require regular costs and are carried out by the entrepreneur himself without the involvement of hired workers. For example, if an individual entrepreneur is engaged in wedding photography, which is popular today. In this case, any of the three taxation systems may be beneficial: the simplified tax system with the object “income” and a rate of 6%, and the traditional “imputation”, and the latest innovation of legislators - the PSN.

So, remaining on the “imputation”, for the first quarter of 2013, with the maximum value of K2, the individual entrepreneur will have to pay 5,295 rubles to the budget ((7500 x (1+1+1)x1.569x1)x15%). When the real level of income for the same period is above 88,250 rubles (5,295 x 100 / 6), the use of the “simplified” method loses its meaning. If income, on the contrary, turns out to be lower, then the size of the budget payment under the simplified tax system will be less than UTII.

A 6% rate is also provided for the patent taxation system (Article 346.50 of the Tax Code of the Russian Federation as amended by Law No. 94-FZ). The tax base in this case will be the amount of potential annual income, the amount of which should be determined for the calendar year by the law of the subject of the Russian Federation. It should be noted, however, that the authorities of most regions of the country have not yet had time to adopt the relevant acts on the application of PSN on their territory, and they only have time left until December 1. Where the new taxation system, as is already known, will still be in effect from next year, the magnitude of these potential incomes for individual entrepreneurs on a patent starts from 100,000 rubles per year. In quarterly terms, this minimum profitability clearly confirms the profitability of using a patent compared to imputation for an individual entrepreneur providing cheap and perhaps not very popular services. And vice versa, when we are talking about services such as home renovation, the “patent” profitability for them can reach seven figures, and accordingly, the use of PSN in such cases loses its profitability compared to UTII, also probably with the “simplified” tax.

Change of tax regime

So, having weighed all the pros and cons of a particular taxation system, and having finally decided, a company or entrepreneur must go through a series of bureaucratic procedures to register itself as a “special regime.”

So, if the choice is made in favor of the simplified tax system, a corresponding notification should be submitted to the tax office. By the way, for newly created organizations or individual entrepreneurs, the law allocates 30 calendar days from the date of registration in order to notify inspectors of their intention to apply the simplified tax system. For all others wishing to apply the “simplified system” from 2013, the deadline for submitting a notification is until December 31 of the current year. Please note that tax legislation does not provide for a strictly established form of such notification. However, the recommended form No. 26.2-1 approved by Order of the Federal Tax Service of Russia No. MMV-7-3/829 dated November 2, 2012 will be a guarantee against unnecessary disputes with inspectors.

To obtain a patent, an individual entrepreneur must submit an application for a patent to the Federal Tax Service at the place of his registration no later than 10 days before the start of application of the patent. Please note: the patent is valid only in the region in which it was issued. If an entrepreneur plans to work in another territory, then he must submit an application to any tax office in that region.

Let us note that registration as a “simplifier” or transition to the patent system does not mean that a company or entrepreneur will be automatically deleted from the list of “imputed”. The new edition of the Tax Code stipulates that in case of refusal of this special regime, within 5 days from the date of application of a different taxation system (that is, in this case no later than January 15), an application for deregistration as a UTII payer should be submitted to the Federal Tax Service. At the moment, there are two forms for this case: No. UTII-3 for organizations and No. UTII-4 for individual entrepreneurs. By the way, employees of the financial department also remind us of this in their letter No. 03-11-06/3/70 dated October 11, 2012.

Our tariffs in rubles per month Number of banking transactions per month 1-15 16-30 31-45 46-60 61-90 91-120 Not an employer 3 000 6 000 9 000 12 000 15 000 18 000 Accounting services for individual entrepreneurs using the simplified tax system 6% Employer 4 000 8 000 12 000 16 000 20 000 24 000 Not an employer 3 000 6 000 9 000 12 000 15 000 18 000 Accounting services for individual entrepreneurs on the simplified tax system 15% Employer 4 000 8 000 12 000 16 000 20 000 24 000 Accounting services for individual entrepreneurs on OSNO 5 000 10 000 15 000 20 000 25 000 30 000

Accounting for individual entrepreneurs on OSNO

Maintaining accounting records for individual entrepreneurs using the general taxation system is the most labor-intensive and complex. Severe competitive conditions force entrepreneurs to remain in this regime, and sometimes switch to it. In industries where the supply of goods, work or services exceeds demand, organizations prefer to deal with a full value added tax payer. The general taxation system invites a businessman to become such a payer.

An individual entrepreneur applying the general taxation system must:

Keep a book of income and expenses;

Fill out a purchase book and a sales book, issue invoices for goods, works or services and, in cases established by law, register them in the appropriate journal;

If an entrepreneur hires workers, he must keep personnel records.

An individual entrepreneur applying the general taxation system must pay the following taxes:

Personal income tax (NDFL) - an entrepreneur pays 13% on income received as a result of his activities. From the income received, an individual entrepreneur can deduct expenses that are confirmed by documents; or expenses without such confirmation - in the amount of no more than 20% of the income received. Income is also reduced by the amount of taxes paid, contributions to the Pension Fund and state duties associated with doing business.

Value added tax of 18%;

Fixed contribution for yourself to the Pension Fund and the Compulsory Medical Insurance Fund;

Personal income tax and insurance contributions from wages of employees;

Perhaps the region has some local taxes, which also need to be paid (property tax, transport tax, land tax, etc.).

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Maintaining accounting for individual entrepreneurs using the simplified taxation system and the patent taxation system

One of the most common taxation systems among individual entrepreneurs is the simplified taxation system (USNO). This accounting system is distinguished by its simplicity and clarity. All main taxes are replaced by a single simplified tax, and the entrepreneur is given the right to choose one of the options for its calculation. Objects of taxation - “income” or “income minus expenses” - require different rates for calculation. In the first case, the tax is calculated as 6% of all funds received, in the second - as 15% of the difference between funds received for goods sold, work performed or services rendered and funds spent on the purchase of these goods, to provide conditions for the provision of services , as well as the amounts of other expenses incurred in order to organize production, storage and sales of products.

The simplified taxation system involves the entrepreneur filling out a ledger of income and expenses and annually submitting a declaration in the prescribed form to the tax office. The declaration must be submitted by March 31 of the year following the reporting year, and also do not forget to make advance payments for the simplified tax quarterly by the 25th.

The patent taxation system (PTS) can only be used by a narrow circle of entrepreneurs whose activities fall into the list of activities of this system and whose number of employees does not exceed 15 people. With PSN, an individual entrepreneur keeps a book of income and expenses and pays a certain amount of tax in two stages. There is no reporting under the patent system.

If an individual entrepreneur with PSN attracts hired workers to work, he is required to:

Maintaining personnel records;

Payment of all taxes on their salary;

Submission of reports to extra-budgetary funds;

Payment of fixed payments to the Pension Fund and the Compulsory Medical Insurance Fund for yourself.

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Accounting for individual entrepreneurs on UTII

Individual entrepreneurs who have switched to taxation under the UTII system are not required to keep a book of income and expenses. Such individual entrepreneurs are only required to keep records of physical indicators that characterize the type of activity they carry out.

An individual entrepreneur using UTII must:

Provides quarterly reporting to the tax office (by the 25th day of the month following the quarter);

Pays the calculated tax (by the 20th of the same month).

An individual entrepreneur applying UTII if there are employees must:

Maintain personnel records;

Pay all taxes on their salary;

Submit reports to extra-budgetary funds.

Pay fixed payments to the Pension Fund and the Compulsory Medical Insurance Fund for yourself.

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Tax system (selection)

Which tax system should you choose?

So, have you decided to register your business? In order to conduct business legally and not have problems in the future, you need not only to register a company, make a seal, open a current account, but also choose a taxation system that will optimally suit the conditions of your organization.

There are 2 taxation systems: simplified and traditional.

When using the simplified taxation system, there are 2 types of taxation objects: income, income reduced by the amount of expenses. There are also mandatory special regimes, such as UTII (single tax on imputed income) and UST (unified agricultural tax), these incomes are applicable for certain types of activities that are included in the list. For other types of activities, a traditional taxation system or a simplified taxation system is chosen.

OSNO or traditional tax system.

Applicable:

The traditional taxation system (OSNO) has no restrictions (excluding cases of mandatory application of special regimes). As a rule, OSNO by default assumes that the organization will work on the traditional system.

Taxes under OSNO:

• - Property tax (2.2%). Paid from the residual value of fixed assets.
• - Unified Social Tax (26%)
• - Personal income tax (13%)
• - FSS from NS(from 0.2 to 8.5%). It is considered the same as the unified social tax. Other local taxes if there is an object of taxation (land, etc.)
• - Income tax (24%). Paid from the difference between income and expenses. Amounts are taken without VAT. The list of expenses is almost unlimited. The main condition is that all expenses are economically justified and documented.
• - VAT (18%). In a simplified way, VAT is calculated as follows: on all income, including 18% (the amount divided by 118 and multiplied by 18) is calculated - this is calculated. 18% is calculated from all expenses - this is offset. "for accrual" - "for offset" = "for payment to the budget"

Accounting:

Implies mandatory tax and accounting accounting. Quarterly submission to the tax office, statistical authorities, and social insurance fund of a fairly large set of reports. For companies with monthly revenue of more than 2 million, VAT returns are submitted quarterly. Such accounting should be entrusted to a hired chief accountant or accounting organization.

Plus:

The company on OSNO is a VAT payer. All medium and large companies also use OSNO, and they need their costs to include VAT. If you are on OSNO, you can work with them without problems.

If an organization receives a loss, it does not pay income tax, and it is possible to take this loss into account in the future (reduce the amount of tax by the amount of the loss).

Minus: Complex, burdensome taxation.

Simplified taxation system (STS) - income

Applicable:

Can be used by organizations with no more than 100 employees, annual revenue in 2007 of no more than 24.82 million rubles (this value is indexed annually), and a residual value of fixed assets no more than 100 million rubles.

List of organizations not entitled to apply the simplified taxation system:

• - organizations with branches or representative offices
• - banks and insurers
• - non-state pension funds
• - investment funds
• - professional securities market participants
• - pawnshops
• - organizations and individual entrepreneurs engaged in the production of excisable goods, as well as the extraction and sale of minerals, with the exception of common minerals
• - organizations and individual entrepreneurs involved in the gambling business
• - notaries engaged in private practice, lawyers who have established law offices, as well as other forms of legal entities
• - organizations that are parties to production sharing agreements
• - organizations in which the share of participation of other organizations is more than 25 percent budgetary institutions

A newly created organization has the right to submit an application for transition to the simplified tax system within five days (5 working days) from the date of registration with the tax authority indicated in the certificate of registration (certificate of TIN assignment). In this case, the organization has the right to apply a simplified taxation system from the date of registration. In practice, an application to switch to the simplified tax system is submitted simultaneously with documents for registration to the registration authority (in Moscow - MIFTS No. 46), since the registration authority usually registers a company the next day after submitting documents, and issues documents only on the seventh day.

Taxes:

• - Single simplified tax (6%). Tax is imposed on all money received into a current account or cash register. The entire amount of money received is multiplied by 6% - this will be the tax payable. The amount of tax received can be reduced by the amount of contributions paid to the Pension Fund, but not more than 50%.
• - Contributions to the Pension Fund (14%). It is calculated from the total amount of the payroll (payroll fund) and is paid monthly.
• - Personal income tax (13%). It is calculated from the total amount of payroll. The tax may be slightly reduced by the amount of deductions. This tax is withheld from the employee's salary.
• - FSS from NS (from 0.2 to 8.5%). It is considered the same as the unified social tax.

Accounting:

Accounting is simple. It is mandatory to keep a book of income and expenses in the established form and only in relation to income. A tax return is submitted quarterly, which is very easy to fill out, and a report to the Social Insurance Fund (if you do not have salary payments, then the report is empty). Accounting is required only for fixed assets, intangible assets and when paying dividends. If the organization is small, it is quite possible to keep such records yourself or entrust one of the employees.

Plus:

A simple accounting system, understandable and accessible

Extremely low tax rates.

Suitable for low-cost types of business (various types of work and services).

Minus:

Not suitable for production or trade, due to the fact that for taxation it is not profit (the difference between income and expense) that is taken into account, but the entire amount of income received.

Even if the company suffered a loss (expenses exceeded income), tax will still have to be paid.

Simplified taxation system (STS) - income reduced by the amount of expenses

Applicable: The same as the simplified tax system “income”.

Taxes:

• - Single simplified tax (15%). Paid from the difference between income and expenses. The list of expenses is strictly limited. The expenses were economically justified, documented and listed in Article 346.16 of the Tax Code of the Russian Federation.
• - Contributions to the Pension Fund (14%). It is calculated from the total amount of the payroll (payroll fund) and is paid monthly.
• - Personal income tax (13%). It is calculated from the total amount of payroll. The tax may be slightly reduced by the amount of deductions. This tax is withheld from the employee's salary.
• - FSS from NS (from 0.2 to 8.5%). It is considered the same as the unified social tax.
• - Other local taxes if there is an object of taxation (land, etc.)

Accounting:

Despite the fact that the taxation system is called simplified, keeping records using the 15% simplified tax system is not so simple. There is a closed list of expenses accepted for tax purposes. Not all types of expenses are included. In addition, there is a need to determine both the amount of the expense and the moment of its occurrence, as well as to require clearly and correctly executed primary documents from suppliers. All this makes it almost impossible to keep records yourself, and such a tax system requires qualified accounting services or a chief accountant.

Plus:

Suitable for manufacturing and trading organizations working with small organizations or retail.

The tax burden is lower than the traditional one.

Minus:

The costs of organizing accounting are the same as traditionally.

Even if the company suffered a loss (expenses exceeded income), you will have to pay a minimum tax of 1% on income.