You will need
  • - The tax Code of the Russian Federation.
Today individual entrepreneurs in Russia use in their work in one of three modes of taxation: single tax on imputed income (UTII), the simplified tax system (STS) and the patent system of taxation, which became effective January 1, 2013 instead of USN based on the patent.
Unified tax on imputed income paid by those entrepreneurs, who are engaged in certain activities in certain constituent entities of the Russian Federation. Since 2013, the owner has the right to decide for themselves whether to use imputed income in its activities. This tax is not calculated from the value of the actual profits, but from the so-called imputed income. This is a nominal value, in determining which takes into account all the factors that can affect it. Regardless of whether you got profit or worked at a loss, you need to pay state income 15% of the amount of imputed income. Using the imputed income, you are exempt from paying other taxes: VAT, profit, property.
Using in their entrepreneurial activities of USN, you will not be charged VAT and personal income tax, while calculating the tax on property should be taken into account which is not used in your business. In this case you can choose that will be for you a taxable base of income you will pay 6%, and the difference between income and expenses – 15%. With this scheme in different subjects of the Russian Federation rate can vary from 5 to 15%. Using STS, you also pay taxes on staff salaries monthly advance payments on a quarterly basis, a fixed fee until 31 December of the current year.
The General order established for individual entrepreneurs operating under the simplified tax system based on patent, survived. You will need to pay the cost of the patent, this amount will replace all other tax payments to the budget.