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.
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.