Advice 1: Can the SP not to pay taxes with zero income

Paying taxes is the responsibility of the PI, dated the execution of which face fines and penalties. But what if the PI just signed up and have not yet managed to get the first profit, a year proved unprofitable to his business? Can the individual not to pay taxes in this case?
Can the SP not to pay taxes with zero income
Even if SP is not conducted in the current period, the activity, or has suffered a loss, it is still required to pay taxes to the pension Fund (fixed payment). The obligation to pay contributions arises from the SP immediately after registration (however, the tax is re-calculated proportionally to the time elapsed from the moment of registration).

In 2014 the minimum amount that is necessarily subject to the payment to the pension Fund - RUB 20 727.53 Moreover, if SP simultaneously works officially and employer lists for contributions, it also does not exempt him from payment of the fixed payment. And even if the entrepreneur himself is a pensioner or disabled, the law does not provide for any privileges or exemption of taxes.
This is the difference of IP from company, in which, for example, to send to the General Director on administrative leave for the period of absence of commercial activity. Thus, not produced payroll for employees of LLC, and no obligation to pay contributions to the funds.

Many entrepreneurs make mistakes with the PI on time, and after a few years receive a notification with the requirement to repay the debt to the pension Fund account accrued interest for the entire period.
The legislation makes no provision for deferment of payment of contributions. The amount must be paid before the end of the year, otherwise the owner will face fines and penalties.

When the entrepreneur is obliged to pay income tax even if no income

Of course, IP with zero income is exempt from income tax, but he must not forget to submit a "zero" Declaration, otherwise you'll have to pay the penalty tax and the FIU.
If SP is not granted in period tax return, the pension Fund will calculate contributions based on 8 minimum wage, i.e. $ 138 627.84 of the ruble.

But if the SP applies imputed income, it will be obliged to pay tax on "imputed" income. For example, if the entrepreneur your retail store, then he pays taxes not based on the actual earnings, but on the basis of square footage of retail space. In order not to pay tax, IE, not leading the activity shall be removed from the register as a payer UTII.

In some cases, SP is not to pay taxes

SP released from the obligation to pay taxes to the pension Fund only in some cases (this list is fixed and is not subject to free interpretation):
for the period of military service at the call;
for the period of child care until the age of 1.5 years;
for the period of care the able-bodied person with group I disability, a disabled child or for a person under the age of 80 years.

It is important to note that sole traders have the right not to pay contributions only after submission to the FIU of all required documents. And only on the condition that the PI will cease its activity.

Advice 2: How to pay income tax

According to the law the profit tax are obliged to pay Russian and foreign organizations with some exceptions. Accordingly, every business owner has the obligation to the state to pay income tax. How to calculate the amount of tax?
How to pay income tax
The object of taxation for income tax - the amount of the received income, reduced by the amount of expenses incurred. This is the formula of calculating the profit tax for Russian companies. Foreign companies pay income tax on the value of income derived through their permanent representative offices in Russia, reduced by size of expenses. If a foreign organization has permanent establishment in Russia, it pays income tax on income received from sources in Russia (e.g., immovable property).
Income is divided into sales and non-sales. The first group includes revenue from sale of goods and services, property rights. Second, the income derived from the difference in exchange rates, rental property to rent and other charges are determined by the Tax code as "economically justified costs". They should be documented. Expenses and income are divided into sales and non-operating, the principle of separation is the same.
Important for calculation of profit tax is the concept of depreciable property. Is any property owned by the company by right of ownership, with the term of use for more than a year, the cost of which exceeds 40,000 rubles and reduced by depreciation. For example, medical equipment. Depreciable property is distributed according to certain groups for calculating depreciation. Each group has its own factors established by law. Depreciation is an expense and, therefore, deducted from income to determine the tax base.
The tax rate on profits is 20%. For some companies, may establish special, reduced rate. This applies to resident companies of the special economic zone of Russia. Foreign organizations that do not have a permanent establishment in Russia pay income tax at the rate of 10% for international transportation in the case of detention of vehicles. In all other cases they applied to them the same rate as for the Russian companies is 20%. For certain types of income the law establishes different tax rates. For example, income in the form of dividends-this rate will be 9%.
The tax period for profit tax is one calendar year. Accounting periods for companies in the first quarter of the year, six months (half-year) and nine months. At the end of each accounting or tax period, the taxpayer must submit a Declaration to the tax authorities. The taxpayer calculates the amount of income tax independently.
In General, the amount of income tax is the product of taxable profits and tax rates. Taxable income, respectively, equal to the difference between taxable revenues and taxable expenses. If the company suffers losses for the previous tax period, they are also deducted from taxable income. Here is an example:
revenue from sale of goods amounted to 1 000 000 rubles (after deduction of value added tax). This is her income.

Costs: the salary of employees 200 000 rubles., amortization - 50 000 rubles, the funds for the purchase of raw materials for production - 300 000 RUB Total 550 000 RUB.

The tax base: 1 000 000 - 550 000 = 450 000 RUB

The amount of income tax: 450 000 x 20% = 90 000 RUB.

Advice 3: How to pay taxes for employees SP

Individual entrepreneurs who employ no more than 100 employees, pay a single tax on imputed income. For hired employees need to make contributions to the Pension Fund, social insurance Fund, Federal and Territorial mandatory medical insurance Fund (Federal law № 212-F3 24.07.09.).
How to pay taxes for employees SP
You will need
  • - the contract with the Pension Fund of the Russian Federation;
  • - a contract with the HIF and TOMS;
  • - a contract with the social insurance Fund.
After registration as an individual entrepreneur, please contact the Pension Fund of the Russian Federation, social insurance Fund, Federal and Territorial compulsory medical insurance Fund. Write a statement, submit documents IE. You sign a contract for the transfer of contributions adopted for employeeswhich you are obligated to pay before the 15th of each month on these bills.
Listing all taxes should engage an accountant with experience of handling tax payments and quarterly tax reporting.
All contributions shall be paid by the employer. Personal income tax deducted from salary of the employee. If you took the employee in 1966 and over all 14% are required to be transferred to the insurance part of the pension. For employees 1967 and younger than say 8% on the insurance part of the pension, 6% to the funded part.
The amount of interest rates are tax insurance injury you will know when registration as an employer in FFSS. In each region, for each individual activity has its own interest rate, which will be specified in the contract.
All amounts will be based on the employee's wages. In General the calculation does not consider the social benefits, material aid, single payment.
For example, if you have an employee born in 1980, receives a salary of 10,000 rubles, the calculation will look as follows. Personal income tax is equal to 1300 rubles. This amount you will calculate payroll. The pension Fund will spend to 14%, including 8% or 800 rubles for the insurance part of labour pension of 600 rubles, or 6% on the funded part of labor pension. Total Pension Fund you are obliged to translate 1,400 rubles, but this amount isn't deducted from the salary and paid by the employer, that is you, but the basic calculation is the employee's salary before tax personal income tax.

Advice 4: How not to pay salary to the Director-General

The need not to dismiss the General Director, but not accrue his salary is most likely to occur if a firm for some time no plans to implement activities. The most common variant of realization of this need - sending the CEO on indefinite leave without pay.
How not to pay salary to the Director-General
You will need
  • - statement by the Director General to grant him indefinite leave without pay;
  • the order granting the Director General indefinite unpaid leave.
Ask the Director General to write a statement to grant him indefinite leave without pay. If the Director and founder of are you do it yourself. The statement by the Director-General should write in his own name and himself to endorse. The document also should contain a request to provide an indefinite unpaid leave and the date of its beginning.
Prepare the order granting the Director General indefinite unpaid leave. The order must contain the number, date of publication, the fact of granting the leave and the date of its beginning, the basis for the issuance of the order (statement of the Director General). The order is signed by the General Director and the seal of the company.
Prepare an order appointing a substitute Director General during his vacation and having the authority to sign without a power of attorney. It can be any employee or founder of the company.
Use an alternative option if the CEO is also the founder of the company. In this case a contract can not be concluded, and his powers are confirmed by the Charter of the company and the relevant decision of the sole founder or General meeting, if more than one. In this case, simply do not enter into an employment contract with him. In the case of the firm activities and profit from it as a reward CEO being the founder, can receive dividends.

Advice 5: How not to pay an administrative fine

In accordance with article 3.2.Of the administrative code, an administrative fine is a punishment for their actions. To avoid payment in many cases, but always should prove and document that an administrative offence was not, or it was forced.
How not to pay an administrative fine
You will need
  • - the statement;
  • Protocol;
  • - passport;
  • receipt;
  • - the decision made earlier by the court or the administrative Commission;
  • - the documents confirming absence of your guilt or necessitous circumstances.
If the court or administrative fee on payment of an administrative fine has already been made, but you do not feel guilty, appeal against the decision within 10 calendar days.
Gather all the data you need witnesses and documentary evidence in this case. You will need to file a petition for review, to present your passport and a photocopy, to attach the report, a receipt for a fine.
For assistance, contact the law firm or the lawyer that you built the application with all references to legislative acts, confirming the absence of your guilt or pointing to the legitimacy of the actions, the circumstances which caused you to violate the administrative order internally.
Not being able to pay for the services of a lawyer or attorney, you are required to provide assistance free of charge when applying to the court for retrial (article No. 46, No. 48 of the Constitution). However, such a right can only count individuals. Legal obligation to pay services of the lawyer or a lawyer who will protect their interests in court.
During the investigation and review of the case on administrative offence you have the right not to pay the fine imposed by the administrative Commission, court or other bodies that have the authority to make the report and to prescribe a penalty without consideration of the case, for example, bodies of the state inspection of road safety.
On the basis of the judgment of the court, after considering all the new circumstances in the case of an administrative offense, you may be exempt from the payment of the administrative fine imposed on you earlier. If you are found not guilty of committing an administrative offense committed or it was forced by circumstances, which cannot be avoided, the state duty paid when filing an appeal, you are refunded.

Advice 6: How to pay taxes entrepreneur

Changes in tax legislation, the system of tax calculation and payment individual entrepreneurs (IE) are frequent. But without change there is still a list of the main taxes paid by the General taxation system (core) is the income tax with a rate of 13% and VAT, where rates are 0, 10 and 18%.
How to pay taxes entrepreneur
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.

Advice 7: What taxes paid LTD

Taxes paid by LLC, are determined by the system of taxation the simplified tax system, OSNO, ENVD or the ESC. There are also common to all taxes, such as tax on dividends, payroll taxes, etc.
What taxes paid LTD

Taxes on USN

STS ("simplified taxation") is the best for OOO mode. In this case, taxes on profit, VAT, property tax are replaced by a single tax. Its rate depends on the form of taxation - it may be 6% from the received income (revenue) or 15% difference between revenues and expenditures. In some regions, preferential rates for the simplified tax system, income-expenditure for certain types of activities - 5%. Advantage USN-6% is the ability to reduce tax contributions for employees.
Income tax the organization to the USN are not paid, except if the company has income from securities.

The transition to the USN on the basis of taxpayer's application, otherwise, by default, all LLCs are transferred to BA.

To transfer advance payments for the unified tax, the organization must on a quarterly basis by the 25th day. The annual tax is paid until April 30, and March 31 must submit a Declaration.

Taxes on a BASIS

Organization BASED on required to keep accounting in full, and to pay all accepted in the Russian Federation taxes
(VAT, taxes on profits and property tax).

Income tax is paid quarterly until the 28th. The base tax rate is 20%, in the regions can be set reduced. It is calculated as the difference between revenues and expenditures. As income takes into account the amount without VAT. The list of expenses is not limited (as is the case with STS), but they must be justified and documented.
Regardless of the tax regime, OOO to pay the registration fee, excise tax, mineral extraction tax, transport, land, water tax, customs duties, as well as list the 9% tax on dividends, payroll taxes in the FSS and the FIU.

On a quarterly basis before the 20th day of LLC must pay VAT at the rates of 18%, 10%, 0%. In simplified form, the VAT is computed as: amount of income divided by 118 and multiplied by 18 is VAT "charged". VAT "to offset" is calculated on the basis of invoices received from suppliers. The VAT amount payable = amount "accrued" minus "amount to credit". If the turnover, OOO for the quarter was less than 2 million rubles., that they have the right not to charge VAT.

Finally, on a BASIS pay property tax quarterly and up to 30 numbers. The rate varies from region to region and is not more than 2.2%.

Taxes on the imputed income

Imputed income may apply for certain activities specified in the tax code. 2013 its use is voluntary. Imputed income benefit is the simplified reporting. Imputed income can be combined with GTS and STS.

The tax on imputed income (15%) is calculated taking into account the real and imputed income. Its size is determined by law and depends on the type of activity. When calculating the imputed income is also used correction factors: K1 – established by the government, and K2 is established by the regional authorities.

Registration is carried out on the imputed income on the application.

To suggest what taxes you must pay in specific cases, may website on

Advice 8: What taxes have to pay SP

Doing business in the format of IP is associated with lower tax costs than in OOO. A list of taxes paid by entrepreneurs depends on the applicable tax regime, and the availability of employees.
What taxes have to pay SP
SP, which applies a common system of taxation must pay all required taxes in Russia. Income tax (personal income tax) at the rate of 13% paid on all taxes received by the entrepreneur; VAT on the difference between the incoming (received from customers) and outbound (allocated to the invoices received from suppliers of goods and services); the tax on property used for business. It is worth noting that only on the BASIS of IP pays income tax at other tax regimes he releases it.
If SP is involved in certain types of activities (e.g., provision of public services or retail trade), he can go to the tax regime of PT. In 2013 he became to be voluntary, whereas previously I was forced. On the UTII of IPS should have to pay a quarterly presumptive tax that is calculated on the basis of potential income and not real profits. The use of this tax regime appropriate for the sustainable performance of the entrepreneur, whereas in unstable profit imputed income may result in additional tax burden.
Some entrepreneurs can use in their activities taxation with the use of the patent. This UI should be the number to 15 people and pre-sale of the patent (for a year, six months) for the provision of certain services. The value of a patent is established on the regional level.
The most common among the FE is the STS (simplified tax system). It provides for a single tax that replaces the personal income tax and VAT. The entrepreneur can determine which one is best for itself, the object of taxation - it may be income (with tax rate of 6%), or the difference between revenues and expenses (at the rate of 15%). Once a quarter, the entrepreneur needs to be paid advance payments of the USN.
Regardless of the system of taxation of entrepreneurs liable to pay all statutory taxes when hiring employees. Is the income tax, listing which PI acts as fiscal agent, and insurance payments on social insurance and pensions in the FSS and the FIU. In addition, for entrepreneurs there are no benefits.
Regardless of the financial performance indicators (profit or loss), the entrepreneur is obliged to pay insurance payments to the pension Fund in a fixed amount. If the profit of the entrepreneur in 2014 will be less than 300 thousand rubles., that their size will be 20 727.53 R. In the opposite case, the entrepreneur will have to pay 1% of the amount exceeding 300 thousand.
Useful advice
Using STS or UTII, the employer may reduce the amount of tax paid for yourself or your employees the insurance contributions to the pension Fund and the FSS.
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