According to the legislative act, individual entrepreneurs can apply the General taxation system, simplified and unified tax on imputed income. The chosen system depends on the method of accounting. Let's say you use BASIS. In this case, you must pay personal income tax (13%) of the profits. To calculate, keep a book of income and expenses. You also need to calculate and pay VAT (18%). The tax is calculated based on revenue and the cost of production, that is 18% multiplied by the amount of goods sold and reduce the VAT you paid when buying the goods, materials, raw materials, etc. to account For amounts use the sales book and purchase book. Under the General tax system you are obliged to pay insurance contributions to the pension Fund.
To report on all of the accrued and paid amounts, you must within the period established by Russian law, submit to inspection reports. For example, to show all contributions, please fill out and submit to FNS a Declaration on the tax to incomes of physical persons under the form 3-NDFL. To account for VAT, make a Declaration and submit it to the inspection. The report should also show the FIU and the FSS.
In that case, if you use the simplified system, select one of the objects of taxation: revenues (6%) or income minus expenses (15%). All income and expenses reflect in a special book. Also you have to pay a single quarterly tax, for this you need to calculate down payments, and at the end of the year and the tax itself. Will pay him less over the previous year payments. Quarterly oplachivaete insurance contributions to the pension Fund.
No later than 30 April submit to tax inspection the Declaration for the unified tax. Also, you should account for pension, insurance and social contributions.
Individual entrepreneurs who use UTII, shall quarterly pay the single tax on imputed income (15%). As in the previous systems, you are required to calculate and remit premiums to the pension Fund.