Registration as an entrepreneur (IP) in the IFTS gives you the opportunity to start organizing your work activities in order to make a profit. The first thing a newly-made businessman faces is the question of what kind of IP documents are needed in the work. We will try to provide a list of required securities that an entrepreneur must have:
• First of all, it is a TIN;
• to work as an entrepreneur at the Federal Tax Service Inspectorate, it is necessary to obtain a BID;
• there should be notified of the application of the simplified tax system
• You will also need to visit the RF PF and register yourself as an entrepreneur;
• in the bodies of the FSS and in the MHIF to undergo a simple registration;
• receive an equally important document with statistics codes at the Goskomstat.
So, having drawn up the necessary documents with which you can safely start your own business, the entrepreneur is faced with the following question. This is the reporting of IP. By choosing the
tax regime of the
simplified tax system, the entrepreneur, therefore, simplifies his accounting. According to the Tax Code of the Russian Federation, for those who use this option, there is no need to pay taxes such as VAT, personal income tax (and also property tax).
Reporting IP is a process that causes a lot of trouble, but by submitting reports on time, you can save yourself from clashes with inspectors of the Federal Tax Service Inspectorate. The general taxation system for an entrepreneur is quite complicated. Therefore, some of them are switching to the application of the simplified tax system (USNO) or UTII. Entrepreneurs working with counterparties who require an allotted amount of VAT in their invoices are left to work on the OSNO. Also, entrepreneurs cannot use the right to use simplified taxation system at enterprises with more than 100 employees.
An entrepreneur registered in the role of an employer must submit an IP report not only to himself, but also to his employees. Each enterprise (IP) has the task of reporting to the regulatory authorities (it does not matter whether it operates or not). If the time has come to draw up the reporting of individual entrepreneurs for the past period, but the activity of the enterprise at that moment was not carried out (that is, no accrual and payment of wages were made, no business operations were carried out), then in such cases a zero declaration should be provided. The preparation of this reporting takes place in accordance with generally accepted forms, only some indicators will have a value of "0". No one in this situation exempts the entrepreneur from reporting and paying taxes!
Reporting SP USN has two types of object:
• “Incomes” - the application of this type of taxation is allowed to organizations where the number of employees is not more than 100 people, the residual value of fixed assets is not more than 100 million rubles, and the annual revenue limit is 45 million rubles, to pay tax in the amount of 6 % of the amount of income.
• “Revenues reduced by the amount of expenses” - the application of this type of taxation implies maintaining records of income and expenses. According to the results of the reporting period , tax is paid in the amount of 15% of the amount received.