You will need
  • - zero tax reporting;
  • money for payments to extra-budgetary funds.
The legislation offers three options of the simplified system of taxation. The first object of taxation is the entire gross income for the year. The second - the difference between revenues and expenditures. And if expenses more than income, to pay tax too, why not.
USN based on the patent differs in that the cost of the patent, the entrepreneur must pay regardless of his income in the period that it acquired the patent, or not. Not affected by the presence and the absence of income and their amount on the value of the patent.
However, along with the income of entrepreneurs must make contributions to extra-budgetary funds. This amount is fixed and income is not in its size (in 2011, about 16 thousand rubles and is increasing annually), or an obligation for payment: until the person is listed in the status of IE, the money should be paid on the choice of quarterly or annually.
Which option to choose, in the absence of income is not important. Subject to availability and a quarterly payment, you can reduce taxes. If they are to pay it to reduce nothing, too.
In addition, the lack of income does not relieve the owner from the duty to timely submit tax statements. Once a year he must file a tax return and the information on the average number of employees (including the absence thereof) and to certify in tax inspection the accounting book of incomes and expenses. If no income, all these documents are submitted as zero. Entrepreneurs applying the simplified taxation on the basis of a patent, to file a Declaration and data on the average number of employees to serve the needs, but to lead and to assure the accounting book of incomes and expenses is also required.
If a small business or entrepreneur has employees, the lack of income does not affect the obligation of the employer to deduct from their salaries the tax to incomes of physical persons and for them to do contributions to extra-budgetary funds. All this is done in a General way - what in the presence of income.