What is more advantageous - "vmenenka" or "simplified" for IP? What is the difference? Types of taxation systems
IP is a common type of activity. It allows all citizens to start their own business. Only sooner or later, every entrepreneur thinks that it is more profitable - "vmenenka" or "simplified". For the IP, the type of taxation plays an important role. It is advisable to define it before the business registration. The right way of paying taxes greatly simplifies life. So it is better to choose - "vmenenku" or "simplified"? How is the data of the system different? All this will be discussed later. In fact, everything is not as difficult as it seems. Especially if the citizen already knows exactly which business to start.
Tax system in the Russian Federation
To begin with it is necessary to understand what types of systemstaxation takes place in Russia. How should entrepreneurs pay taxes for conducting their activities? There are a variety of options for the development of events.
For today in Russia it is possible to be an IP with:
- ordinary taxation;
- special treatment;
In practice, the latter option is encountered more and more often. In addition to it, preference is often given to special taxation regimes. They include:
- USN ("simplified");
- UTII ("vmenenka").
Usually, entrepreneurs choose between the first and last option. What is more advantageous - "vmenenka" or "simplified" for IP? What are the pros and cons of these tax payment systems?
A single tax on imputed income
To do this, it is important to understand what is envisaged by this or that option. For example, "tiny". What it is?
UTII is a system of payment of taxes, whichprovides for the transfer of funds in fixed amounts, depending on the type of activity. It does not depend on real income and expenses. In each region, a different size of the UTII is established.
Now it is clear what "vmenenka" is. We can say that this is a system of paying taxes, which provides for the imposition of a certain (fixed) amount in the treasury of the state.
Simplified system of taxation
In practice, very oftenentrepreneurs who choose USN. What is it? How does this taxation regime differ from the previous one? What are its special features to pay attention to?
In fact, everything is easier than it seems. "Simplified" - what is it? So they call the USN. It offers entrepreneurs several options for paying taxes:
- "Revenues." The citizen must transfer 6% of the profits once a year. Only incomes are taken into account, expenses are not considered.
- "Income-expenses." The entrepreneur lists 15% of the profits received for the year. For the tax base, the figure obtained after accounting for all expenses incurred is taken.
It is important: each IP independently chooses which system to use in the USN. This decision entirely depends on the activities of the entrepreneur.
The common between "simplified" and "tiny"
What is more advantageous - "vmenenka" or "simplified"? For IP, the solution of this issue is extremely important. After all, the main profit received after paying taxes will depend directly on the chosen taxation system.
The USN and UTII have common features. These include the following nuances:
- on both systems you can go at any time at the request of a citizen;
- for the application of the USN or UTII there are some limitations;
- there are no additional payments such as VAT or personal income tax - instead of them there is a single payment;
- when applying "simplified" and "vmenenki" will have to transfer money to extra-budgetary funds;
- both systems allow you to combine several modes;
- payment and transfer of a single tax occurs quarterly.
It follows that "simplified" and "vmenenka" are slightly similar to each other. But there is also a difference among these tax systems. It is necessary for the future businessman to know about it.
"Vmenenko" and "simplified" - what's the difference? Some nuances are clear from the definition of terms. But not everyone pays attention to them. It is necessary to indicate what exactly USN differs from UTII.
- USN applies to any type of activity of the Russian Federation.
- UTII is available for specific types of work in a particular locality.
Choice of the tax base:
- USN provides several options for paying taxes - "income" (6%) and "income-expenses" (15%). The amount of payment as a whole depends on the profit of the IP.
- UTII proposes to pay taxes in fixed amounts. From the entrepreneur depends only on the choice of activity.
Influence on the tax base:
- "Simplified" allows you to change the amount of those or other payments of the entrepreneur in the reporting period. For example, full absence of taxes is allowed.
- "Vimenka" forces citizens to pay the same taxes all the time. The entrepreneur can not affect the amount of deductions in any way.
- A simplified system has limitations when combining several modes of paying taxes.
- UTII combined with all types of taxation without restrictions and problems.
Perhaps, these are all the main differences between the systems mentioned. What other features should the entrepreneur pay attention to when choosing the option of paying taxes?
What is more advantageous - "vmenenka" or "simplified"? For the IP, the choice of the taxation system plays an important role. Therefore, it is necessary to decide on which option to stop.
Some are important reporting. With a simplified system, the entrepreneur handles the relevant document once a year. And UTII provides for quarterly reporting. Accordingly, the payment of taxes occurs either once a year ("simplified"), or every quarter ("vmenenka"). Payments IP is carried out every 3 months.
So, what is the best place to stay? In fact, there are no precise indications as to the choice of the taxation system in any given case. Every entrepreneur conducts his business, and for her it is necessary to make individual calculations. Only after they can say what to choose - USN or UTII.
Taxation of IP activities has manyfeatures. As a rule, if you want to "see what happens", there are no significant expenses and the person plans to work "for himself", preference is given to the USN with the system of calculating the "income" payments. This is the most suitable way of doing business for those who do not want to engage in additional paperwork.
UTII is considered a universal option, but requiring certain expenditure and reporting. Therefore, this regime is applied in cases when an entrepreneur is 100% sure of the profitability of the case.
Now it is clear what types of taxation systemstake place among entrepreneurs in Russia. It is also clear what distinguishes USN from UTII. Decide which tax option to choose, should each individual IP.
There are a number of general recommendations that can facilitate the task. These include the following tips:
- It is necessary to calculate the approximate IP payments in the form of taxes, as well as the profitability of the business. It is important to take into account the regularity of income.
- Compare the amount of taxes for certain regimes. At the same time, it is necessary to take into account the possibility of minimizing payments by law.
- Analyze what changes can occur when doing business, compare the risks of going beyond the limits of USN and UTII.
- To study the changes in the legislation of the Russian Federation regarding special regimes.
All this will help to find out exactly what is more profitable -"vmenenka" or "simplified" for the IP. In practice, as already mentioned, OST is often chosen. All this is due to the lack of constant reports to the tax authorities. Often it is this factor (taking into account the calculations of the expected profit) plays a decisive role. Especially if an entrepreneur works without employees, himself on himself. PI's payments to off-budget funds remain unchanged under all taxation regimes. They are listed in fixed amounts, taking into account the minimum wage. Therefore, at the UTII and the simplified tax system, the FIU will have to transfer the same amount of money.
It is generally accepted that the UTII is less flexibletaxation system. With USN, a businessman can optimize the tax burden. Accordingly, each decides himself that it will suit more - "vmenenka" or "simplified".