7.6. Description of the working modes We have divided them on specific stocks, illustrating the main methods of working with the Paint program. Let's guess that the choice of the necessary tool will be clicked by the mouse on the button of the toolbar. It's simpler

See the taxpayers Ignore those who have the minimum pension subsistence minimum, tse means that now you can live. Andje one less payment of communal "z'їdaє" mayzhe half of the help. And yet, the amount for the services of the ZhKG can be reduced by issuing

Destruction of the eating regimen The main reason for the development of gastritis is often the disruption of the eating regime. Skin kindness seems to be unacceptable to the heaviness and discomfort in the epigastric space, as if blamed for swidkoy and squalid hedgehog. And tse - provisniki

Entrepreneurs can carry out their activities by zastosovuchi one of the three systems of subsidies: a single tax, a cash tax, or "sproschenka". To choose the best option, it’s better to think ahead, for which system of running your business it will be easier and easier.

The skin conditioning system has its pluses and minuses, and it also imposes deductions on the activity.

Who can stop

Yakі tributes cry

What is the shape of

Yaku zvіtnіst sue

Advantages and shortcomings

Yak go

Complimentary planning.

Tax planning - the purpose of straightening out the payer of taxes, creating for the change of tax goiters, turning them into taxes, collections, mit and other obov'yazykovyh payments.

Tax planning (NP) is one of the most important warehouse parts of financial planning (financial management) organization. The essence of NP is in the fact that the skin payer of taxes has the right to win the allowable cost by law, accept that method of maximum speed of their taxable goiters. NP can be considered as planning the financial and state activities of the organization with the method of minimizing tax payments. It can be as an individually directive and have a targeted character, so it can be stagnant in the financial and government activities of a wide range of subjects of the government.

Basic tsіlyami NP Je optimіzatsіya podatkovih platezhіv, mіnіmіzatsіya podatkovih vtrat of specific podatku chi s sukupnostі podatkіv, pіdvischennya obsyagu Revolving zasobіv pіdpriєmstva Mista i, yak naslіdok, zbіlshennya real mozhlivostey zadlya її away rozvitku organіzatsії, pіdvischennya efektivnostі її robot. For the sake of facilitating the tax burden, the search for the most rational ways to reduce the tax goiter will allow organizations to deduct additional opportunities for the maximum increase in the income of the financial and state government, and for further effective development.

Warehouse parts(in stages) NP є:

§ designation of the main principles;

§ problem analysis and task setting;

§ designation of the main instruments, which may be the most important organization;

§ creation of the scheme;

§ zdіysnennya financial-gospodarskoї іyalnostі vіdpovіdno to rozroblennoї scheme.

Under the risks of tax optimization, it is possible to recognize the financial costs associated with this process. Significant risks of minimization of taxes can be assessed as a combination of possible direct costs (cuts) of the payer of taxes under tax control, including the collection of arrears and fines, as well as the possibility of spending on adjusting a negative situation. Supplementary risks є:

§ Risks of tax control

§ Risks of increasing the tax burden

§ Risks of criminal investigation

Problem analysis and task setting

Instead of this stage of NP, it is the development (analysis) of tax problems of the organization and setting of tasks, as a matter of fact, until then, tools are selected and the schemes of NP are developed. Supplemental analysis including, zocrema, designation of the features of the organization of the financial and state government activities of the subject of the state, the formation of the tax field (transfer of the main taxes, how to pay, their rates, expansion, distribution between budgets different rivniv that pіlgi), analysis of the system of contractual statements and typical state situations (including accounting records), assessment of the sum of goiter goiter in the stream minds of the state and other.

As a task of tax planning, you can act as a minimization of tax expenses of an organization for any specific tax collection; for the purchase of taxes, counting for the improvement of one and the same thing and the object of the tax (for example, negotiable taxes from the hand); according to the totality of taxes and collections, the payer of any organization, just.

Chinne tribute legislation gives the subjects of the state a number of possibilities for the practical implementation of the NP.

NP tools - taxes, special tax regimes, zones of taxation of the Russian Federation and there, please, about the uniqueness of the taxation of the taxation. bud., allow the practical implementation of the transfer of legislation to the nayvigidnishi from the position of taxable inheritance of the mind of the Lord.

As the main tools of NP, you can see the following:

1. Taxes, transferred by tax legislation (for example, taxes from mine organizations, practitioners of those who are disabled, so their number should be over 50%).

2. Optimum from the position of the tax credits, the form of contractual agreements (for example, the sale of products independently through a commissioner; finished products from vlasnoi syrovina or from davalnitskoi syrovina).

3. Prices for goods (for example, an increase in purchase prices or a decrease in selling prices for goods with contractors).

4. Okremі elementi podatkuvannya (for example, differentiation of tax rates from surplus (income) in іndivіdualnyh pripriєmtsіv i juridical osіb).

5. Special tax regimes, transferred to Article 18 of the Tax Code of the Russian Federation (TC RF), and special systems of taxation (for example, the system of taxation of subjects of small business was simplified, the system of taxation in free economic zones, single tax payments).

6. Pilgi, peredbacheni lands about the exclusion of subsidiaries and other international treaties and lands (for example, the development of schemes for international taxation planning - in cooperation with their commercial activities of firms registered with foreign countries under the tax regime).

7. Elelenti Accounting Region, Options Oddatkuvna, Oblikova Polіtika З Methodtkuvannya (Filter, Method of Viruchki Viruchki Real_zatsії "By payment" Abo "According to Vidvanthennia", Otsіnka Material-Vydavrichi, TA which roshwalks of the virginity of the virginity costs, availability or availability of reserves of possible bills and payments).

When zdіysnennі NP organіzаtsіya svoduє pevnu scheme, vіdpovіdno to їkoї plan zdіysnyuvat zdіysnyuvat finansovo - gospodarsku diyalnіst. The main task of organizing the organization in this case is to ensure that it is correct to set up and group together the NP tools with the method of prompting the system, which allows the implementation of the NP task highest rank. The scheme of NP is the optimal structure of the organization of the government activity of the government subject, viroblen with the improvement of the law enforcement powers as a variant of the optimization of the support of the government to the goals set.

When zdіysnennі NP it is necessary to secure the change in the tax legislation, as it can be connected with the trends in the development of the tax policy, the introduction of new forms and modes of taxation, the correction of tax rates, the taxation of tax payments. Evaluation of the quality of income can be carried out on the basis of evident information and the improvement of the main trends in the tax theory and policy.

Sound change, as a tribute to tax legislation, gain ceremonies not immediately after the praise of the relevant documents, but after the end of the singing period of the hour (right up to a few years). In this rank, spіvrobіtniki organіzatsії, yakі create schemes of tax-paying planning, can in advance learn from normative legal acts and understand, like gifts, you can take away from your zastosuvannya.

The most important period for the creation of new schemes of tax planning is the rest of the days before the cob of a new rock, more changes, which can significantly optimize the tax, gain rank from 1 sichny of skin rock. In some cases, it is necessary to change those and other provisions of the organization's oblіkovo policy with the method of subsidy.

PROBLEMS OF INFRASTRUCTURE DEVELOPMENT FOR THE REGION

GUDKOVA O.V., Ermakova L.V.

ANALYSIS OF SPECIAL SUPPLY REGIMES AND SELECTION OF THE OPTIMAL SUPPLY SYSTEM FOR INDIVIDUAL SUPPLY

Abstract. An analysis of special tax regimes and methods for choosing the optimal tax system for individual admission was carried out. The priority and shortfalls in the systems of subsidies for hundreds of individual entrepreneurs were determined. It is directly proponated to optimize the tax: the presence of tax payments in the legislature, the different rates of tax, the visibility of different fees of taxation and vitrate and other. Methods for minimizing tax payments for individual admission, schemes that are won by payers of taxes for optimizing tax payments and insurance contributions to the sovereign ones are suggested. For the sake of equalization, all systems of subsidies for individual admission were reviewed and the most optimal of them was proposed.

Key words: a single tax on the provision of income, a tax system of taxation, a system of taxation was simplified, a tax base.

GUDKOVA O.U., EYAIAKOUA L.U.

ANALYSIS OF SPECIAL TAXATION MODES AND THE CHOICE OF THE OPTIMAL SYSTEM OF TAXATI ON FOR AN ENTREPRENEUR

abstract. On the analysis of special taxation modes and ways choosing the optimal system of taxation for an entrepreneur was performed. The advance and onslaught of taxation systems applicable to entrepreneurs were designated. The margins of focus before taxing optimization were revealed: tax breaks in legislation, different tax rates, having different sources of expense accounts, etc. They will minimize tax payments for entrepreneurs, schemes used by taxpayers to optimize tax payments and insurance fees to articles extra-budgetary funds є given. For equalization of all systems of taxing entrepreneurs є security and the maximum level of їх winnings for winning. Keywords: single tax on imputed earnings, total tax system, simplified system of taxa, tax base.

An individual contribution, a kind of zdiyasnyuє diyalnіst, scho pіdpає pіd system poddatkuvannya vyglyadі єdіnіє єіnі єі єі єі іn stavіv dіhіd, vyvchiti low zmіn, scho to gain rank from the cob 2014 to roku.

From 2013 at an individual admission, a choice will appear: as a system of subsidies, vibrati, oscills are affected by obov'yazkovіst zastosuvannya a single tax on the provision of income.

Let's take a look at the main advantages and shortcomings of the payment systems, which can be reversed in 2014.

Let's take a look at the elements of the global system of subsidizing completely individual businesses:

1. Taking into account the total taxation system, the individual entrepreneur is responsible for the security, security and reliability of the appearance of all income deductions, losses and government transactions in the event of carrying out duties by an individual entrepreneur.

2. The form of income and vitrate and government operations in the case of a global system of subsidy is carried out by an individual applicant way of fixing the income form of that vitrate and government operations on the basis of primary documents in a positional way.

bom. Since it is an individual purchase on the global tax system, it is necessary for you to keep a book of purchases, sales, and a register of registrations of invoices and withdrawals of invoices.

3. Souvenirs, scho schachuyutsya for the global system of podatkuvannya for іndivіdualnogo pіdpriєmtsya: PDFO at a rate of 13%; insurance contributions at state-funded funds; MPE in rosemary 18%; tax on mine physical osib; other handouts (land, transport, etc.)

Let's look at the stagnation of the global system of subsidies by an individual entrepreneur.

For the transfer of taxes, if you pay an individual payment on the tax system for a sole proprietorship, you can choose only PDFO. Insurance contributions to budgetary funds IP payable salary yoga robotics. Razrahuemo PDFO according to the formula:

NLFO = NB * 13%, (1)

de NB - tax base; 13% - tax rate.

NB - otrimanі income - income, yakі pіdlyagayut podatkuvannya - profesіynі vіdrahuvannya. Professional care - nothing else, like vitrati.

Razrahuemo PDFO for individual admission for 2013: PDFO \u003d (1345000-1255563) * 13% \u003d 11627 rubles. The sum of the PDFO before payment to the budget for an individual admission is 11627 rubles, the first sum is lower for the taxation system.

Let's take a look at the odds and the shortfall of a single tax on the provision of income.

As a way to win a single tax on the provision of income, it is possible to signify a reduction in the payment of low taxes, and to itself:

1. For individual entrepreneurs - a tax on income from physical assets (PDFO), MAP, a tax on mine. Insurance contributions, we guess, will pay, the prote sum of UTII will change by the same amount.

2. Simplify the procedure for conducting accounting and taxation (like talking about those who do not get under the regime of taxation).

3. Setting the corrective coefficients. p align="justify"> Coefficients K1 and K2 allow you to inflate various equal minds (factors) on the amount of earned income and reduce, in this manner, the amount of the tax base.

4. Appearance of the actual period of work. So, the value of the K2 coefficient can be adjusted, as a taxpayer of taxes zdiisnyuvav its kind of activity for a long tax period (for example, less than the second month of three).

5. The form of zvіtnostі payersіv іn a single tax on the provision of income has been simplified, and itself - a tax declaration. The form of a tax declaration with a single tax on deliveries of income should be more than 5 sides, so that you do not become hospitable, so that you know the amount of physical indicators and basic income, the value of the coefficients K1 and K2, as well as the clumsy formula for calculating the tax.

As a small share of a single tax on the provision of income, you can calculate the following:

1. The obligatory nature of the tax and the obligation of the taxpayer to pass through the tax regime without the right to choose the tax system.

2. The basic income is established for the types of activities, as often there is no economic cost and does not match the real results of the activities. As a result, in rich regions, the values ​​​​of indications in the basic income, which may have the main contribution to the value of the base of the deposit, are set for four categories of payers in taxes, or in significant dependencies, or in underestimation, destruction of the integrity of the single economic expanse of the country.

3. The role of the tax rate is insignificant. The tax rate is fixed by law and can be changed. In fact, the role of the tax rate is played by the corrective coefficient K2 - it is not the most important thing to establish the organization of self-regulation. In the skin area, in this order, their own K2 coefficients are restored in the range from pilgovy to actually obstructive. It doesn’t matter to reveal, like a field for corruption

Gudkova O.V., Ermakova L.V.

It comes with the installed coefficient, which actually plays the role of the tax rate. You can install individual taxes without violating the law: a decrease in the K2 coefficient for a neighborhood that has more than one store.

4. Undertaking, having switched to the mode of paying a single tax on the delivery of income, acts as an independent partner, that is not the payer of the MPE, but it is not possible to set up a tax invoice for the deputy for yoga (here, a single tax on the delivery of income, I repeat the failure of the SSP). Supporting the products of an individual enterprise, such a transition is a single tax, which is impossible to accept before the deposit.

5. The exchange of the stake is osib, yakі can zastosovuvat єdiny tax on the provision of income.

6. The amount of tax to be deposited is neither in income nor in profit.

7. If a robot supplier rents a large trading area for retail trade, then it is clear that the amount of a single tax on the placement of income will be great. The amount of a single tax on the provision of income can be changed to insurance contributions in case of accrual of wages and salaries paid to practitioners, protacivnikiv, as a rule, it is not rich, so the amount of insurance contributions to the change will be small.

We can look at the stosuvannya of a single tax on the supply of income by an individual entrepreneur, turning the form of a subsidiary activity - retail and retail retail trade. This type of business activity is most suitable for the activity of individual business.

The tax base for a single tax on the provision of income is the provision of income (VD), which is paid for by the formula:

UTII \u003d VD * 15%; (2)

VD \u003d BD * No. No. 1 * K1 * K2 * 12ms, (3)

de VD - deliveries dokhid; No. 1 - physical indicator; K1 - deflator coefficient, which is installed on the calendar by the Ministry of Economic Development and Trade of the Russian Federation; K2 - wickedness at the cost of a single tax on the provision of income

You can change the deposited sum of the tax, but not more than 50% of the sum:

Paid insurance contributions for pension, social (for non-procedure, due to maternity, due to unfortunate events), medical insurance for the period;

for the amount of paid assistance due to time-related incompetence;

for the amount of fixed insurance payments, paid IP for yourself.

Let's take a look at the single tax for the provision of income for 2013, as well as the tax payer of this tax.

Physical indicator - the number of practitioners, including the IP itself.

Basic supply: 4500 rubles. Coefficient K1 for 2014 - 1.569. Coefficient K2 (repair and sewing of sewing machines) - 1.

VD (for the 1st quarter) = 4500 * 15 * 1.569 * 1 = 105907.5 rubles.

UTII (for the I quarter) = 105907.5 * 15% = 15886.1 rubles.

Sounds like this:

UTII (for the 2nd quarter) = 15886.1 rubles.

UTII (for the III quarter) = 15,886.1 rubles.

UTII (stretched to the rock) \u003d 15886.1 * 4 \u003d 63554.4 krb.

50% of the sum of the accumulated UTII to become:

63554.4 * 50% \u003d 31777.2 rubles.

The amount of insurance premiums exceeds 50% of the sum of the single sum of the single tax on the provision of income, the amount of the sum of the single tax on the provision of income is changed by 50%. A single contribution for deliveries of income before payment to the budget for subbags in 2013 in stock:

UTII before payment to the budget = 63554.4-31777.2 = 31777.2 rubles.

The amount of a single tax on the provision of income may be larger, lower the sum of the simplified tax system with the object of taxation “income, changed by the amount of income”. See what follows

ІP vigіdnіshe zastosovuvati USN.

Let's look at the zastosuvannya by an individual recipient of the USN from the object of subsidy "income".

USN = income * 6%. (4)

The amount of income of individual income for the data of the book on the form of income and the amount of income of individual income for 2013. warehouse 1345000 rub. STS \u003d 1345000 * 6% \u003d 80700 rubles.

The amount of insurance premiums for 2013 cost 270 427 rub.

50% of the sum of the accrued simplified tax system, with the object of giving "income" is added up: 80700 * 50% = 40350 rubles.

The amount of insurance premiums exceeds 50% of the sum of the accumulated simplified tax system with the object of subsidies "income", to which the tribute is changed by 50%. Amount of tribute for pіdbags 2013 becometime:

STS before payment to the budget = 80700-40350 = 40350 rubles.

The amount of a single tax from the simplified tax system with the object of giving “income” was the largest against the sum of a single tax from the simplified tax system with the object of giving “income, changing the amount of vitrat”. It is clear that it is more likely to zastosovuvat the simplified tax system with the object of giving "income, changing the amount of vitrat".

Behind the type of manufacturing activity, an individual manufacturing process goes up to the sewing of sewing patterns.

Potential income for 2014 - 100,000 rubles.

Price for a patent = 100,000 * 6% = 6,000 rubles.

Vartist patent for the type of activity - sewing sewing kits cost 6000 rubles.

Given the varity of the patent, it will be possible to change it at the expense of insurance premiums. Naturally, the patent system of filing is more likely to stagnate in an individual application, but in this system of filing a minus - a number of practitioners are not guilty of overseeing 15 cases, and an individual application is not allowed to go. As you can see, all special payment systems have their own advantages and shortcomings.

Well, for whatever reason, you don’t become like a tax payer of the USN or a patent system of filing, or you don’t change to look like a payer of UTII, then from September 1, 2014. you will need to pay taxes and file declarations, transferred by the tax system of taxes.

Tax optimization is a legal way to bypass taxes, but at the same time the processes of trials and require sufficient knowledge in the area of ​​​​calculation and payment of taxes. Problems are added to Russian legislation, which transfers a large number of taxes and different ways vyznachennya base podatkuvannya.

However, under the tax legislation of the Russian Federation, all possibilities are given to search for a way to reduce tax payments, and at the same time, tax tax payments, different tax rates, and various tax rates are revealed.

Before the main methods of minimizing tax payments for individual admission lie:

Vykoristannya pіlg zі pay taxes. The taxation of the planning is connected with the victories of the taxpayers, that they hope Russian legislation. Irrespective of the reduction in the number of tax payments during the tax reform, the Tax Code of Ukraine has to pay a lot;

Vybіr form an agreement that obґruntovanіst podatkovyh pіlg for skin pleasure. It is necessary to choose such a form of the contract, which allows minimization of taxes, and also to change the obstruction of the contraction of tax payments at the contract;

Controlling lines for paying taxes. Violation of the established boundary terms for the payment of taxes, causing an increase in the sum of fines.

IN modern minds optimization of subsidies is becoming an invisible part of business, a type of financial and management activity. In addition, the optimization of taxation today may be oriented not only and not only at the minimization of taxation.

Gudkova O.V., Ermakova L.V.

analysis of special tax regimes and selection of the optimal tax system for - individual admission -

their payments, which are based on the efficiency of financial and government activities.

Rozrobka okremih schemes of minimization of taxes of a hundred and a specific type of activity, or of a single organizational and legal form, allow saving tax payments. You can invest more money in the development of your business.

You can see the following types of optimization for an individual admission:

Optimization for the types of taxes (gifts on the income of physical assets and others);

Optimіzatsіya opodatkuvannya in pіdpriєmtsya fallow od Yogo prinalezhnostі to tієї chi іnshoї spherical fіnansovo-gospodarskoї dіyalnostі (since been called to come galuzeva optimіzatsіya scho Got RISS that osoblivostі, pritamannі specific dіyalnostі mind napriklad for bankіv, insurance organіzatsіy, organіzatsіy torgіvlі toscho);

Let's take a look at the schemes that are chosen by payers of taxes to optimize tax payments and insurance contributions to state budget funds.

These schemes can be divided into two groups:

- “simple” schemes, such schemes, the implementation of which do not affect the purpose of directing contracts, as well as the execution of special documents and agreements and the creation of any schemes.

- "Folding" Shemi, Yaki Vymagayt Real_zatsі Material Materials Vitrate, a scoring of specialty Documentіv, the contract, s warding the specialty Document, the contract, z's open-in-one really Nechanі Rukovіdnosini Departure to those who Інельненный протовна and etc.). Before this group, there are also schemes for changing tax jurisdiction, so that offshore zones are won.

Nutritional optimization of insurance contributions to state budgetary funds is not less relevant for the tax payer, lower minimization of tax payments. The problem of reimbursement of payments to the budgetary social funds is closely related to the problems of the correctness of the calculation and payment of taxes from the income of physical workers, both for hiring and for subprinciples.

One of the methods of tax optimization can be the “change of the object of the tax”, in order to reduce the size of the object, which is subject to the tax.

For an individual admission, consider such a method of optimizing the deposit - choosing special tax regimes, to optimize for the types of taxes. qia scheme Optimization of podatkuvannya є "downtime". The change in the admission activity for the individual admission is not considered, the shards have led to a decrease in the income, which is unbearable in some cases.

For individual admission, there is a great choice of optimizing the loan. For example, if you are engaged in wholesale and retail trade, you can change the tax regime of subsidy abo USN (wholesale trade) and UTII (retail trade). Also, when choosing SSP, it is necessary to objectively choose the object of submission. For equalization, we will look at all systems of subsidies for individual admission and choose the most optimal of them. We have compiled a table and a detailed analysis of the payment systems.

Zvezda rozrahunok possible options grant for 2013 for individual admission, rub.

Subsidy system Total tax, rub.

Hot Submission Mode 11627

USN with the object of submission "revenue" 40350

USN with the object of subsidy "income, change by the amount of taxes" 13450

As can be seen from the table., The minimum contribution for the patent system of filing, so that the patent is eligible, will be 6,000 rubles.

If you want to expand your business, or increase the number of practitioners, then the right to apply for a patent is lost. Also, the post-employees of the іndivіdual pіdpriєmtsya are less likely to buy goods, zvіdsi viplivaє, which can change і potencіyny dokhіd for rіk.

The system of subsidies is coming - it’s all over, after it the sum of the PDFO for 2013 becomes 11627 rubles. But behind the system of subsidies, there are also its own minuses:

Perebuvayuchi on zagalnіy systemі podatkuvannya, іndivіdualny pіdpriєmets splachuvatime MPE;

Behind the global system of subsidies from the undertaking of vinification of obov'yazok, to conduct a complete accounting form, as well as to submit tax declarations from the taxes of the skin quarter;

Behind the global system of filing an individual admission, it is obligatory to keep a journal of the appearance of the exhibited and canceled invoices.

From the shortcomings of the global system of subsidies, it is possible to develop an unsatisfactory visage, that the system of subsidies for individual admission is not suitable. UTII for 2013 in the individual case to become 31,777.2 rubles. The sum of the taxed simplified tax system with the object of subsidy “income, change by the amount of vitrat” becomes 13,450 rubles, which is richer than the sum of UTII.

Zvіdsi can be done nevtіshnogo vysnovka, scho optimal system podatkuvannya mizh UTII and USN with the object of podatkuvannya "income, zmenshenі amount vitrat" ​​vvazhatimutsya USN, oskolki soum nabagata less.

STS with the object of subsidy "income" from IP to become 40350 rubles. Zvіdsi robimo vysnovok, scho mizh tsimi regimes podatkuvannya optimal є STS with the object of podatkuvannya "income, zmenshenі by the amount of vidatkіv", regardless of those, scho tax rate becomes 15%.

Speeding the Spetsіalnine modes of Oppulsive to the іndivіdual pіdprimtsya, I can ditiytivnya visunka, Scho NEPTIMALNIKOVYY system is onceodattankovnya є Usn z O'єkt is designed to "come out", Zamenshi Vitrate magnitude ", osskіlki at the Central Systems Systems of Apartment.

Literature

1. Gudkova, O. V., Ermakova, L. V. The system of tax administration in the Russian Federation and ways and modernization (on the materials of the Regional Inspectorate of the Federal Tax Service No. 2 h Bryansk region). - Bryansk: RIO BDU, 2012.

2. Small and medium enterprises in the Bryansk region: Main activities of the subjects of small and medium enterprises. - Bryansk, 2014.

1. Gudkova O. V., Ermakova L. V. The System of Tax Administration of Russian Federation and Ways of its Modernization (based on materials from Inter-Regional inspection of Federal Taxation Service No. 2 in Bryansk Region). - Bryansk: RIO BGU, 2012 - 136p. ISBN 978-5-91516-177-0

2. Small and Medium Sized Businesses in Bryansk Region. Main Results of Activities of Small and Medium Sized Businesses. 2014. - 130p.

Small business is an indispensable part of the Russian economy; Features of subscribing to subjects of small business - one of the most important topics for businessmen-pochatkivtsiv.

Main points famous rice what kind of subordination rose to the distance.

Vybіr form of tax regime

Small business hopes for the possibility of self-sufficient choice of subsidies, for which reason new businesses can be comfortable and accessible for their functioning.

Small business, like the other legal business, characterizes its versatility. In small enterprises, like in the great ones, gifts to the treasury of the state may be significant to the petty vag in the financial flows of the organization. Oversight of the business side of the business turns the company into great financial investments. Therefore, you can only start practicing, or you need to optimize your work, become a good accountant, or rather become one yourself.

Obviously, you can find out that the system of taxes in the Russian Federation is not finished, proteo smart pidbir optimal method pay taxes as much as you can.

On this day, with the creation of a small enterprise, it is possible to turn one of the large tax systems, which at the present moment is the most suitable for the planned activities of the company.

Hot mode

Submission of the undertakings of the current forms of power and viability for locking up is established as a slanderous regime - OSNO. Under any regime of obov'yazyok pripriёmstva enter vedennya as an accounting, and taxable form. As the organization works on the OSNO, the powers will pay the following taxes:

• on dodan vartist,
• at the organization
• for surpluses (legal entities),
• income of physical expenses (individual income).

Advantages OSNO

Before the transfer of the system, you can see:

• the ability to engage in various types of activities, moreover, without a limit on the amount of money;
• output from the budget of MPE from different substations;
• great privablivіst for contractors with additional vіdshkoduvannya їх MPE;
• volodinnya be a bunch of hired workers and others.

Nedoliki OSNO

Up to a short time of the slanderous regime, you can add:

• obov'yazok pay a large amount of taxes,
• obov'yazok nadannya gifts of organs those other state organizations of the great number of stars,
• folding form of conducting income and vitrat,
• selection and obov'yazkove zberіgannya all documentation related to business activities and others.

Small business in the rural state

Pіdpriієmtsі, in dіyalnіst yakіlnіst enter selkogospodarskoy produktsії vyrobnytstvo, that yakі do not remake її, mayyut pratsyuvati for system ЄСХН.

And here the choice of taxes from the business is significantly asked, the shards of the organization have the right not to cry to the treasury so see taxes:

• on mine;
• for added varity.

In that case, if the company wants to work on this regime, it is necessary to show the importance of the entire income from the sale of viroblennoї produktsії from global sales to sales, moreover, it is often the responsibility of overestimating 70%.

Zvіtnіst zdaєtsya skin pіvіchchya, podatkovy period є rіk. Therefore, remember that, having switched to ESHN, it is impossible to change the taxation regime until the end of taxation. However, for other systems, changing the regime is also difficult and is carried out only on the cob of fate. Moreover, an application for a change in the form of tax collections must be paid in advance of the song period.

Patent filing system

Previously, small businesses had the right to impose a simplified system of taxes, payments that were insured for the protection of a patent. Today, the provisions of the legislation have changed dramatically - since 2013, a new independent regime has been introduced - the patent system of filing. Therefore, at the same time, the peculiarity of subscribing to small businesses in part of the payment of the fee to the patent of differentiation in the form of subscribing to the subsidiaries, which work on other modes, it is necessary to pay more than the fee to the patent for the new system.

The total amount of the patent is secured at a rate of 6% of the transferred river income of the company. Prote trace of the nobility, that it is now impossible to change it as before, at the expense of insurance premiums, paid for obov'yazykovogo insurance.

Zastosuvannya tsgogo regime is only possible for individual businesses. Of course, patent filing is less likely to be done for the first kind of activity - the law stipulates 69 and this change is residual. Keep in mind that when buying a patent for lines less than 6 months, you must pay the same amount in lines until the 25th day of the month after the cob of yoga. For the greater term of the patent, you can pay back the first third, and two thirds closer to the end of the term of the third third - but not later than 30 days before the first day of application.

A single tax on the provision of income (UTII)

Taxes for subjects of small business significantly changed in 2013. From this fate, as well as now, the transition to a single tax on the provision of income became voluntary. Also, having recognized the change of the UTII expenses - now the wines are being restored, starting from the day of putting on the oblіk, going out of the number of days, yakі were vindicated actually this month.

The insurance premium for the formula, where the value of the basic income is included, is set by the federal sub-department, coefficients, such as the specifics of the work of the enterprise and the tax rate. Shvidko porahuvati and pay a tribute to help online services.

The marginal allowance for the amount of hired personnel is paid not as earlier, as in the average number of working forces. The number of practitioners, like before, may not be more than 100.

Perevagi UTII

Submitting the duty of business from UTII may be the following:

• svіlnennya vіd svіd vіd svіdny podtkіv:
• for surpluses (legal individuals);
• on income of physical assets (individual income);
• on mine;
• for added varity.

As it was appointed earlier, it is necessary to file a folding accounting and taxable form for taxable taxes. Obviously, the replacement of the low taxable payments is richly simplified to the appearance and speedy document processing.

• clumsiness of the rozrahunka tax;
• fixed amount of tribute;
• a tribute, which is to be deposited in the real income of the enterprise, allows you to legally conduct a business with a small turnover without fear of tax authorities;
• lightness of the day, simplicity of the appearance of income and vitrat.

Nedoliki ЄVND

The giveaways of profitability as a whole are really roaring up to the conclusion of one’s undertaking, to the fact that the great giveaways did not support the business, not serious. For a properly folded business plan, donations become stable for the business.

As if the undertaking is already practising, the way out of the entangled situation will become a tribute to planning, with some obligatory timely introduction of all changes in legislation.

The problems of subordination of undertakings are put in front of the presence of high-class fahivtsiv, the versatility of the work of those should be high. On such windows, entrepreneurs most often earn their income. As a result, there is a similar situation - high tax payments and fines reduce the efficiency of doing business. To that, in order to take a high income, we should add respect for optimizing the subsidy of business and getting it for that professional: either to the state, or to work with specialists for outsourcing (agreement with a third-party company).

It is less likely for anyone to optimizing the support of small business to bring entrepreneurship to success as much as possible.