How to calculate taxes entrepreneur

Taxes paid by SP, and their calculation algorithm depend on the applicable tax system the simplified tax system, unified tax on imputed income or GTS. Independently of it, every employer shall also make contributions to the pension Fund.

How to calculate taxes individual entrepreneurs

For sole proprietors, applying the simplified tax system, all taxes are replaced by one single tax. As the object for determining the amount of tax can be income or income less costs. The object of taxation of entrepreneurs can choose their own, based on the criteria of economic feasibility.

Single tax STS is calculated as follows: tax rate*tax base.

The tax rate varies depending on the object of taxation. When the object of taxation "income" it is 6%. As the tax base are the revenues (revenue SP). Any types of expenses in accounting are not taken. Individual entrepreneurs-6% can reduce the tax on insurance premiums paid for yourself and employees PFR, FOMS and FSS. If the entrepreneur has employees, the maximum amount of deduction is 50%, if not - then it can fully reduce the tax (100%).

Example of the calculation of tax STS for sole proprietors with no employees. Revenue IE for the year amounted to 300 000 RUB., contributions to the pension Fund - 20727,53 R. the Amount of tax payable is equal to 300000*0,06 = 18 000 - 20753,53 = 0. It turns out to pay the tax is not necessary, because contributions greater than the amount of the estimated tax.

Example of calculation of the tax the simplified tax system for entrepreneurs with employees. Revenue IE for the year amounted to 1 000 000 RUB., contributions to the pension Fund for employees - 120 000 RUB., the tax Amount is 100000*0,06 = 60 000. It is possible to reduce the contributions of only 50%, i.e. it is necessary to pay 30 000.

If you are "income-expenditure", the base rate is 15% (in some regions - from 5 to 15% for PI, leading certain activities). For individual entrepreneurs-15% are accounted for documented expenses, i.e. the tax base is not revenue, and profit UI. All revenues and costs are cumulative from the beginning of the year. There is an important rule: if a minimum tax (1% of turnover) get more calculated, it is necessary to pay it.

Example of calculation of the tax for individual entrepreneurs-15%. The income of the entrepreneur amounted to 2 000 000 RUB., the documented cost - 1 200 000. The tax base is equal (2 000 000 - 1 200 000) = 800 000. Tax amount = 800 000 *0,15 = 120 000 RUB., the minimum tax = 2 000 000 *0,01 = 20 000 rubles, less tax. Accordingly, to pay to the budget necessary to 120 000 RUB.

How to calculate taxes entrepreneur on t

SP on the basis of pay personal income tax and VAT. Personal income tax of 13% is paid by the difference between income and documented expenses (professional deductions). In the event that documentary evidence of income can be reduced by the standard cost (20% of revenues).

For example, the income of FE left 50 000 RUB., the cost is 30 000 rubles income tax to be paid - (50 000 - 30 000)*0,13 = 2 600.

VAT is calculated as follows: the amount of income divided by 118 and multiplied by 18 is VAT to accrue. VAT "to offset" is calculated on the basis of invoices received from suppliers. The VAT amount payable = the amount charged minus the amount to be offset".

How to calculate taxes on the imputed income SP

When calculating the amount of imputed income is the real income does not matter, taxpayers are guided by the size of the imputed income, which is included in the tax code. Imputed income can be applied only in respect of certain types of activities. Among them, the retail trade, domestic services, Parking, etc.

The imputed income calculation is made according to the following formula: (tax base* tax rate*K1*K2)-insurance Premiums. The tax rate in this case is 15%. The benchmark return is adjusted in accordance with indexes-deflators (K1 - common and K2 is set at the regional level). Sole proprietors without employees reduce the imputed income on 100% of paid contributions, with employees - 50%.

The tax base is calculated for each activity individually, this is the value of the imputed income. In General, the formula is as follows: imputed income= benchmark return*a physical figure. The physical indicator may, for example, the amount of retail space or number of employees. Imputed income tax is paid every quarter.

An example of a tax calculation. UI is engaged in the provision of public services, the benchmark return is set at 7500 rubles. per month. As a physical indicator is the number of employees they have IP 5 people (him - 6). The coefficient K1 is equal to 1,569, K2 - 0,52. The amount of the contributions paid for the quarter is 49, 500 p. Tax the imputed income for a quarter = the tax base (7500*3*1,569*0,52*6)*0,15 = 110 144 * 0,15 = 16 522 R. Next, you need to reduce the tax by 50%, 8261 R. - the amount of tax payable.