Information on how to open an IP for construction is very important for those who decide to do business in this segment of market relations. Since recently, builders do not need to issue licenses for construction, finishing, design, repair work. But in order to carry out certain types of this activity, a business entity should not only be registered in the prescribed manner, but also obtain an appropriate permit to carry out work.
To register an individual entrepreneur, keep records and bookkeeping, as well as get answers to your questions, you will always be helped by a proven and convenient service from our partners, the company "My Business"
Opening a sole proprietorship is the easiest way to start your own business. The registration procedure does not cause difficulties if the interested person is not prohibited from conducting such activities (for example, in the event of a court decision or sentence that has entered into legal force or a recent bankruptcy procedure).
In order to start your business in the construction industry, it is important to enter the details of the entrepreneur in the register. The state registration procedure takes three to five business days. You just need to properly collect and submit documents.
Consider how to open an IP for construction:
For construction, we select codes from section 41 "Construction of buildings" of the OKVED 2 classifier, which correspond to the preparation of construction sites, the construction of buildings and structures (real estate), services for the provision overhaul, installation of equipment.
Despite the fact that compulsory licensing of construction services has long been abolished, it remains important to obtain a special permit. It does not need to be taken if it is planned to carry out only repair and finishing work, which include:
Whether an SRO is needed for finishing work is determined by the order of the Ministry of Regional Development of the Russian Federation No. 624 dated 12/30/2009: it contains a list of all services that can be carried out only with the approval of the SRO, and this is almost all facade and thermal insulation work. There are no repair and finishing works in the list, and you do not need a special permit for plumbing work.
All other categories of builders-entrepreneurs, however, as well as legal entities, must obtain a special permit. But for this, it is necessary to become a member of a self-regulatory organization (abbreviated as SRO). Without a permit issued by this organization, the above activities will simply be illegal.
In addition to guaranteeing the quality of work in certain areas of services, which include construction, the task of self-regulatory organizations is to prevent negative consequences from poor-quality work, as well as compensation for damage in such situations. The activity of SRO FZ No. 315 of 01.12.2007 is regulated.
To join the SRO, you need to apply to one of the building self-regulatory organizations in the region. Members of the SRO must contribute mandatory contributions: introductory (from 3 to 15 thousand rubles) and monthly (from 3 thousand rubles). Their value is determined by the organization itself.
In addition to premiums, it is also important to take out and pay for insurance. civil liability entrepreneur. If an individual entrepreneur plans to work independently, without involving employees, then he himself must have a specialized education, as well as practical experience in construction for at least five years. Although each self-regulatory organization may establish other requirements for its participants. A work permit issued by the SRO is valid throughout the Russian Federation.
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Question:
I plan to open an individual entrepreneur, engage in finishing work on construction, hire a staff of workers. What taxes will I have to pay and how much?
Individual entrepreneur, which is engaged in the provision of construction services to individuals (citizens) (including repair, housing construction, Besides individual construction) must pay single tax on imputed income (UTII), if in the territory municipal district in which he carries out his activities, this is provided. However, as of January 1, 2013 relevant amendments to the Tax Code of the Russian Federation come into force, according to which organizations and individual entrepreneurs will be able to switch to the payment of UTII for certain types of activities voluntarily.
If an individual entrepreneur pays UTII, then he is exempt from personal income tax (PIT) - in terms of income received from doing business that is taxed by UTII; from the tax on the property of individuals - in terms of the property that is used in entrepreneurial activity; from value added tax (VAT) - in relation to financial transactions committed in the framework of entrepreneurial activity, with the exception of the import of goods into the territory of the Russian Federation. If the individual entrepreneur does not pay UTII, then, accordingly, he retains the obligation to pay all of the above taxes under the general taxation regime or under the simplified system (STS).
You, as an individual entrepreneur, have the right to switch, upon your application, to a simplified taxation system if your annual income does not exceed 45 million rubles. In this case, the individual entrepreneur must choose the object of taxation: income or income reduced by the amount of expenses. Depending on this, the tax rate will be determined. Entrepreneurs who are members of the simplified tax system do not pay personal income tax, personal property tax, VAT - in relation to all property and financial transactions used in the course of entrepreneurial activity. However, he remains tax agent towards their employees.
Since you are planning to engage in construction activities, you can use the simplified tax system based on a patent. However, at the same time, you are not entitled to involve more than five employees in your activities, both under labor and civil law contracts.
If you do not choose any of the above methods of taxation, you will need to pay taxes under the rules of the general taxation regime. In this case, you will need to accrue and pay personal income tax and VAT on business income, personal income tax, land tax, transport taxes, and also be a tax agent for personal income tax for employees.
In addition, you will be an insured in legal relations of compulsory social insurance and a payer of insurance contributions to state off-budget funds. As indicated in Part 3 of Art. 5 of the Law of July 24, 2009 N 212-FZ "On insurance premiums in Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Fund health insurance”, if the policyholder belongs simultaneously to several categories of payers of insurance premiums, he calculates and pays insurance premiums for each basis. Therefore, if you have employees, you will have to pay contributions on two grounds - as for employees (deductions are calculated according to approved interest rates), and for himself (the minimum fixed payment).
Individual entrepreneurs pay insurance premiums to the Pension Fund of the Russian Federation and to the Federal Compulsory Medical Insurance Fund in the amount determined based on the cost insurance year, with business income. At the same time, the IP itself is not obliged to calculate and pay insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood in the FSS of the Russian Federation - this can only be done at your request.
Residents of Moscow can get legal advice here
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The construction business and everything connected with it is a profitable business. With the right approach to the issue of organization, it can become a stable source of income. The market is saturated with a large number of companies. However, there is still a high demand for construction services for apartment renovation. Therefore, it remains to figure out whether an IP is needed for finishing work in a year.
Starting a business requires determining the legal form of activity. You can open an individual entrepreneur for finishing work or register an LLC. The second option expands the list of activities, but the number of approvals and permits increases.
Opening an LLC is advisable if it is planned to cover a wide range of activities. This will require a license. The norms of the Federal Law "On licensing certain types of activities" list the list of finishing and repair work, for which it is necessary to obtain permits:
If the main type of activity is chosen exclusively to carry out interior decoration, then you can stop at the IP. Finishing work is not subject to compulsory licensing. The opening of an individual entrepreneur for the construction business has become possible since 2010, when the types requiring licensing were legally distinguished.
Therefore, the question of whether a license is needed for individual entrepreneurs for finishing work was removed at the government level. The only condition for doing business was participation in the SRO (self-regulatory organization).
A self-regulatory organization is non-commercial partnership business entities in certain areas of production or professional activity of a particular type.
Joining the SRO of builders gives the IP the rights of a full-fledged legal entity in the field of finishing works or activities for the insulation of apartments. The issuance of a certificate confirming entry into the organization is carried out once, but requires an annual renewal.
On the part of the state, the procedure for creating an SRO is monitored, and the quality control of the work performed and the design being carried out falls on the shoulders of the entrepreneur. Additionally, on the basis of SROs, compensation funds are created, the funds of which are used to compensate for damages or pay fines.
The provisions of the Town Planning Code enable an individual entrepreneur to carry out construction work (in residential or non-residential premises, for example, on farms) if there is a certificate from the SRO indicating the list of intended activities.
A complete list is contained in Order No. 624 of the Ministry of Regional Development of 2009. In total, the list contains several dozen items related to the provision of services in the field of construction, which makes it possible for individual entrepreneurs to engage in a wide range of work.
On the video: How to open a construction business in a year and not close it in 6 months, from Kirill Pryadukhin.
The following questions will be discussed:
Opening an individual entrepreneur to conduct a construction business is no different from the usual registration procedure.
You can register an IP in several ways:
When applying for registration, you will need to provide a number of documents:
Any activity carried out with the participation of two parties (customer and contractor) requires a written agreement. An individual entrepreneur agreement for finishing work is no exception and is required in the event of a relationship between individuals and individual entrepreneurs.
The absence of a well-written document between individuals, including individual entrepreneurs, can lead to misunderstandings and mutual claims between the participants. The customer may face non-compliance with deadlines, an increase in cost. The contractor without signing a contract with an individual often faces a delay in payment, a desire to reduce the cost, a change in requirements from the client.
A sample contract for finishing work for an individual entrepreneur includes the following items:
You can download the contract for finishing work of IP on specialized sites at electronic document management. Predominantly, the finished form contains all the required fields and requires the individual data of the parties to be entered.
For most citizens who want to open an individual entrepreneur for finishing work, taxation plays an important role. According to the rules, an entrepreneur, upon registration, has the right to choose a tax calculation system (UTII, STS, OSNO). Interior decoration, as an activity, falls into any category, so the decision should be made based on the expected income and economic feasibility.
If an entrepreneur plans to work under the simplified tax system, then he will be allowed to carry out activities without VAT. But in this way it loses its "attractiveness" for LLC or large enterprises working on OSNO. The choice of UTII will be justified when declaring the minimum amount of profit, which will lead to savings for individual entrepreneurs, but may in the future raise certain questions from the tax service.
No one forbids an entrepreneur to change the taxation system in the course of carrying out activities, so he himself will be able to decide which option is more profitable in the year.
Please tell me which taxation system is better to choose when registering an LLC, the field of activity is construction (mainly water supply, ventilation, heat supply). Customers - jur. faces. What is more profitable OSNO or USN for LLC?
Hello. If the income does not exceed 60 million rubles. for the reporting period, you can choose the simplified tax system
Article 346.13. The procedure and conditions for the beginning and termination of the application of the simplified taxation system
1. Organizations and individual entrepreneurs who have expressed a desire to switch to a simplified taxation system from the next calendar year, notify the tax authority at the location of the organization or the place of residence of the individual entrepreneur no later than December 31 of the calendar year preceding the calendar year, starting from which they switch to simplified tax system. The notification indicates the selected object of taxation. Organizations shall also indicate in the notification the residual value of fixed assets and the amount of income as of October 1 of the year preceding the calendar year from which they switch to the simplified taxation system.
2. A newly created organization and a newly registered individual entrepreneur have the right to notify of the transition to the simplified taxation system no later than 30 calendar days from the date of registration with the tax authority indicated in the certificate of registration with the tax authority issued in accordance with paragraph 2 of Article 84 of this Code. In this case, the organization and individual entrepreneur are recognized as taxpayers applying the simplified taxation system from the date of their registration with the tax authority, indicated in the certificate of registration with the tax authority.
Organizations and individual entrepreneurs that have ceased to be taxpayers of the single tax on imputed income are entitled, on the basis of a notification, to switch to the simplified taxation system from the beginning of the month in which their obligation to pay the single tax on imputed income was terminated.
3. Taxpayers applying the simplified taxation system are not entitled until the end tax period switch to a different taxation regime, unless otherwise provided by this article.
4. If, following the results of the reporting (tax) period, the income of the taxpayer, determined in accordance with Article 346.15 and subparagraphs 1 and 3 of paragraph 1 of Article 346.25 of this Code, exceeded 60 million rubles and (or) during the reporting (tax) period there was a non-compliance with the requirements established by paragraphs 3 and 4 of Article 346.12 and paragraph 3 of Article 346.14 of this Code, such a taxpayer shall be deemed to have lost the right to apply the simplified taxation system from the beginning of the quarter in which the specified excess and (or) non-compliance with the specified requirements was allowed.
If a taxpayer simultaneously applies the simplified taxation system and the patent taxation system, when determining the amount of income from sales for the purposes of complying with the restriction established by this paragraph, income from both of these special tax regimes is taken into account.
At the same time, the amounts of taxes payable when using a different taxation regime are calculated and paid in the manner prescribed by the legislation of the Russian Federation on taxes and fees for newly created organizations or newly registered individual entrepreneurs. The taxpayers specified in this paragraph do not pay penalties and fines for late payment of monthly payments during the quarter in which these taxpayers switched to a different taxation regime.
The value indicated in the first paragraph of this paragraph size limit taxpayer's income, which restricts the taxpayer's right to apply the simplified taxation system, is subject to indexation in the manner prescribed by paragraph 2 of Article 346.12 of this Code.
4.1. If, following the results of the tax period, the income of the taxpayer, determined in accordance with Article 346.15 and subparagraphs 1 and 3 of paragraph 1 of Article 346.25 of this Code, did not exceed 60 million rubles and (or) during the tax period there was no non-compliance with the requirements established by paragraphs 3 and 4 of Article 346.12 and paragraph 3 of Article 346.14 of this Code, such a taxpayer has the right to continue applying the simplified taxation system in the next tax period.
5. The taxpayer is obliged to inform the tax authority about the transition to another taxation regime, carried out in accordance with paragraph 4 of this article, within 15 calendar days after the expiration of the reporting (tax) period.
6. A taxpayer applying the simplified taxation system has the right to switch to a different taxation regime from the beginning of the calendar year by notifying the tax authority no later than January 15 of the year in which he intends to switch to a different taxation regime.
7. A taxpayer who has switched from a simplified taxation system to another taxation regime is entitled to switch back to a simplified taxation system not earlier than one year after he lost the right to apply a simplified taxation system.
8. In the event that a taxpayer terminates entrepreneurial activities in respect of which the simplified taxation system was applied, he is obliged to notify the termination of such activity, indicating the date of its termination, to the tax authority at the location of the organization or the place of residence of the individual entrepreneur no later than 15 days from the date of termination of such activity. activities.
Good afternoon! Considering that your customers are legal entities, it is better for you to choose the traditional tax payment scheme (OSNO), in which
LLCs have the following benefits:
a) Quarterly VAT of 18%, according to the invoice.
b) income tax - 20% of income
in) social tax - 26 %
G.) property tax - 2,2 %
good afternoon, since you can confirm your activity is construction and the expenses incurred, I think it is advisable to use the simplified tax system "income minus expenses"
Hello Inna. At construction activities LLC has a choice between the general taxation system and the simplified taxation system (simplified system).
The general system of taxation means the application of value added tax, income tax, corporate property tax.
Application of the simplified tax system by organizations in accordance with paragraph 2 of Art. 346. 11 of the Tax Code of the Russian Federation (TC RF) provides their release from duty on payment corporate income tax ( with the exception of tax paid on income taxed under tax rates provided for in paragraphs 3 and 4 of Article 284 of this Code), corporate property tax. Organizations applying the simplified taxation system, are not recognized as taxpayers of value added tax, with the exception of the value added tax payable in accordance with this Code when goods are imported into the territory of the Russian Federation and other territories under its jurisdiction, as well as the value added tax payable in accordance with Article 174.1 of this Code.
According to Art. Art. 346.14, 346.20 of the Tax Code of the Russian Federation The simplified tax system has two types of objects of taxation:
Income - tax rate 6% of income received
Income minus expenses - tax rate from 5 to 15% depending on the region and type of activity.
For a construction organization, of course, it is better to choose an object of income minus expenses.
However, it should be borne in mind that there are restrictions on the use of the STS.
In the following cases, the USN cannot be applied:
1) sub. 1 p. 3 art. 346.12 of the Tax Code of the Russian Federation - if the organization has branches and representative offices
2) sub. 14 p. 3 art. 346.12 of the Tax Code of the Russian Federation - if the organization has a stake in other organizations, which is more than 25 percent.
3) sub. 15 p. 3 art. 346.12 of the Tax Code of the Russian Federation - the average number of employees for the tax (reporting) period exceeds 100 people;
4) sub. 16 p. 3 art. 346.12 of the Tax Code of the Russian Federation - the residual value of the organization's fixed assets, determined in accordance with the legislation of the Russian Federation on accounting, exceeds 100 million rubles
5) sub. 18 p.3 Art. 346.12 N RF - foreign organizations do not have the right to use the simplified tax system.
Also, according to paragraph 4 of Art. 346.13 of the Tax Code of the Russian Federation, an organization is considered to have lost the right to use the simplified tax system if its income for the reporting (tax) period exceeds 60 million rubles. In this case, such a taxpayer is considered to have lost the right to apply the simplified taxation system from the beginning of the quarter in which the specified excess was allowed.
If you are not a general contractor and do not fall under the above requirements, I would advise you to choose the simplified tax system with an object - income minus expenses, since this system will greatly facilitate the maintenance of tax and accounting. Yes, and savings on taxes compared to the general taxation system will be significant.
Registration in tax authorities
In paragraph 1 of Art. 83 of the Tax Code of the Russian Federation establishes the obligation of an individual to register with the tax authorities, in particular, at the place of residence, location of property belonging to him real estate and Vehicle(See also the letters of the Federal Tax Service of Russia for the city of Moscow dated April 3, 2007 No. 09-17/030104 and the Federal Tax Service of Russia for the city of Moscow dated July 30, 2004 No. 09-1-02/3110).
The procedure for registering individuals with the tax authorities is explained in Art. 84 of the Tax Code of the Russian Federation. State registration of an individual as an individual entrepreneur is carried out taking into account the norms of Art. 22.1 federal law dated 08.08.2001 No. 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs”.
Individual entrepreneurs applying the simplified tax system, when determining the object of taxation, take into account income from sales in accordance with Art. 249 of the Tax Code of the Russian Federation and non-operating income - in accordance with Art. 250 of the Tax Code of the Russian Federation (clause 1 of article 346.15 of the Tax Code of the Russian Federation).
By virtue of paragraph 1 of Art. 249 of the Tax Code, income from sales is recognized as revenue, including from the sale of goods (works, services) both of own production and previously purchased.
Therefore, the income received by an individual entrepreneur from the sale of land plots and the houses built on them are reflected in income taken into account when determining tax base on tax paid in connection with the application of the simplified taxation system, in accordance with the generally established procedure.
Advance tax payments are paid no later than the 25th day of the first month following the expired reporting period (clause 7, article 346.21 of the Tax Code of the Russian Federation). The reporting periods are the first quarter, six months and nine months of the calendar year, respectively, advance payments are paid no later than April 25, July 25 and October 25 (clause 2 of article 346.19 of the Tax Code of the Russian Federation).
The tax based on the results of the tax period (year) is paid no later than the deadline established for the submission of the tax return. For an individual entrepreneur, this is April 30 of the year following the expired tax period.
personal income tax, personal property tax, VAT
In paragraph 3 of Art. 346.11 of the Tax Code states that individual entrepreneurs applying the simplified tax system are exempt from the obligation to pay personal income tax (in relation to income received from entrepreneurial activity, with the exception of tax paid on income taxable at tax rates provided for in paragraph 2, 4, and 5, article 224 of the Tax Code of the Russian Federation), and the tax on the property of individuals (in relation to property used for business activities). Such entrepreneurs are not recognized as VAT payers, with the exception of VAT payable in accordance with the Tax Code of the Russian Federation when goods are imported into the territory of the Russian Federation and other territories under its jurisdiction, as well as VAT paid in accordance with Art. 174.1 of the Tax Code of the Russian Federation.
Other taxes are paid by individual entrepreneurs applying the simplified taxation system in accordance with the legislation on taxes and fees.
It should be noted that in terms of VAT, a special norm of the Tax Code provides for exemption from VAT for transactions for the sale of land plots (shares in them) and for payers of this tax (subparagraph 6, paragraph 2, article 146 of the Tax Code of the Russian Federation).
Thus, in relation to income received from the sale of land plots and houses built on them, an individual entrepreneur has obligations to payment of personal income tax, personal property tax and VAT does not arise.
Based on paragraph 1 of Art. 388 and paragraph 1 of Art. 389 of the Tax Code of the Russian Federation, an individual entrepreneur is recognized as a payer of land tax in relation to land plots owned by him.
tax period for land tax- calendar year.
Reporting periods for taxpayers - organizations and individuals who are individual entrepreneurs - I, II and III quarters of the calendar year.
When setting a tax, the representative body of the municipality (legislative (representative) bodies of state power of the federal cities of Moscow and St. Petersburg) has the right not to establish a reporting period (Article 393 of the Tax Code of the Russian Federation).
The tax and advance payments on it shall be paid by taxpayers in the manner and within the time limits fixed by regulatory legal acts representative bodies municipalities(by the laws of the federal cities of Moscow and St. Petersburg) (clause 1, article 397 of the Tax Code of the Russian Federation). At the same time, the tax payment deadline for taxpayers - organizations or individuals who are individual entrepreneurs, cannot be set earlier than the deadline provided for in paragraph 3 of Art. 398 of the Tax Code.
In paragraph 3 of Art. 398 of the Tax Code of the Russian Federation, it is determined that tax returns taxpayers submit no later than February 1 of the year following the expired tax period.
Advance payments on land tax are paid within the time limits stipulated by the regulatory legal acts of the representative bodies of municipalities (the laws of the federal cities of Moscow and St. Petersburg), on the territory of which the land plots are located.
Since the individual entrepreneur does not have employees, he will pay insurance premiums only on the basis of paragraph 2 of part 1 of Art. 5 of Federal Law No. 212-FZ of July 24, 2009 “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and Territorial Compulsory Medical Insurance Funds” (hereinafter referred to as Law No. 212-FZ), then is only for itself.
Payers of insurance premiums listed in paragraph 2 of part 1 of Art. 5 of Law No. 212-FZ, pay the appropriate insurance premiums to the Pension Fund of the Russian Federation and compulsory medical insurance funds in the amount determined based on the cost of the insurance year (part 1 of article 14 of Law No. 212-FZ).
In the event that payers of insurance premiums begin to carry out entrepreneurial or other professional activities after the start of the next billing period, the amount of insurance premiums payable by them for this billing period, must be determined based on the cost of the insurance year in proportion to the number of calendar months, counting from the calendar month of the commencement of activities. For an incomplete month of activity, the amount of insurance premiums is calculated in proportion to the number of calendar days of this month. This is indicated in Part 3 of Art. 14 of Law No. 212-FZ.
The calendar month of commencement of activity for an individual entrepreneur is the calendar month in which the state registration as an individual entrepreneur. The basis is paragraph 1, part 4 of Art. 14 of Law No. 212-FZ.
Thus, the amount of insurance premiums does not depend on the amount of income from the sale of land.
The cost of the insurance year for 2011 is 13,509 rubles. 60 kop. (approved by Decree of the Government of the Russian Federation of March 31, 2011 No. 238).
Insurance premiums for the billing period must be paid no later than December 31 of the current calendar year (part 2 of article 16 of Law No. 212-FZ).
Please note: according to part 5 of Art. 14 Law No. 212-FZ
individual entrepreneurs who do not make payments to individuals do not calculate and pay insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood to the Social Insurance Fund of the Russian Federation. At the same time, they have the right to voluntarily enter into legal relations for such insurance and pay insurance premiums to the FSS of Russia for themselves in accordance with Federal Law No. 255-FZ of December 29, 2006 “On Compulsory Social Insurance in case of temporary disability and in connection with motherhood ".
Insurance premiums against accidents at work and occupational diseases
Article 3 of the Federal Law of July 24, 1998 No. 125-FZ “On Compulsory Social Insurance against Occupational Accidents and Occupational Diseases” defines the term “insurant”. This is a legal entity of any organizational and legal form (including a foreign organization operating in the territory of the Russian Federation and employing citizens of the Russian Federation), or an individual employing persons subject to compulsory social insurance against industrial accidents and occupational diseases in accordance with paragraph 1 tbsp. 5 of this law.
Meanwhile, in the case under consideration, there are no employees with whom labor or civil law contracts would be concluded. Therefore, the individual entrepreneur does not pay insurance premiums against industrial accidents and occupational diseases.
The construction of IP (individual entrepreneurs) is often chosen as the scope of their activities. Conducting entrepreneurial activities without forming a legal entity is provided for by the Civil Code of the Russian Federation (Part I). A business in the repair and construction segment can be quite profitable due to the features Russian market where significant cash injections are being made into real estate. The demand for the construction of residential, commercial and industrial facilities is present in all regions, which provides employment for almost all business entities operating in the construction industry.
An individual to carry on business in without fail must register as an individual entrepreneur (IP). Individual entrepreneurs received the opportunity to work in the construction business from January 1, 2010, when a license was no longer required to provide such services. A prerequisite for individual entrepreneurs who decide to develop in the construction industry is membership in a self-regulatory organization (SRO).
It turns out that upon obtaining permission from the SRO of builders to provide services in the field of construction, the status of an individual entrepreneur acquires the rights of a legal entity to engage in activities in the construction business.
In relation to the SRO, the state performs control and supervisory functions, regulating the procedure for its registration. A permit for the provision of construction services is issued by the SRO once, but its validity period must be renewed annually. In case of unforeseen situations that can cause damage while working in the construction industry, special compensation funds are created in the SRO.
One of the very first questions that a novice businessman faces is the choice: to register a legal entity or an individual entrepreneur?
There is a fundamental difference between doing business on behalf of a legal entity or on behalf of an individual entrepreneur. For example, if Building company represented by an LLC, all its participants bear risks proportional to their shares, and each of them bears a part of the responsibility. An individual entrepreneur is the only person who bears all the risks and obligations, while investing either his own or borrowed funds in business development.
There are subtleties in starting and terminating a business. The duty of a legal entity is to open bank account on which all current monetary transactions take place. For individual entrepreneurs there are special regimes of conducting financial reporting. In comparison with a legal entity, the requirements for the formation of statutory documents and initial capital are reduced for an individual entrepreneur.
The procedure for terminating a construction business also appears to be different. The liquidation of a legal entity will take a much longer time, since it is necessary to observe the interests of all participants in the organization. In this case, all legal relations of the parties are terminated. It is much easier to terminate the activities of an individual entrepreneur, but the closure of a private construction business does not give grounds for getting rid of property liability.
The organization of activities in the field of repair and construction services as a legal entity provides for the possibility of reorganizing or selling a business, while an individual entrepreneur has the right only to liquidate his business.
Construction standards, as well as the relationship between business participants in this area, are set out in Urban Planning Code RF. According to this Code, control over the construction process is carried out by a person providing repair and construction services. The developer is also responsible. However, 53 Art. The Civil Code of the Russian Federation provides for the possibility of involving a third party in the management issue if the person carrying out the construction does not have an adequate professional level in construction management. Often the performance of such a function is offered by the IP for construction.
As a general contractor, customer or developer, the IP must control the competent and timely implementation construction works and maintenance of construction equipment. The main task When performing this function, IP is to ensure security at the observed object.
Decisions on the procedure for carrying out construction work are taken personally by the entrepreneur and must be documented.
According to the system normative documents in construction, an individual entrepreneur exercising supervisory functions at the facility must control:
An individual entrepreneur can act both as a developer and as a general contractor, as stated in Art. 706 of the Civil Code of the Russian Federation.
Being general contractor, IP receives a permit for all types of work that will be carried out at the construction site.
Another function that an individual entrepreneur can perform is participation in shared construction on an equal footing with individuals, subject to investing their own Money. object shared construction can be any residential and non-residential property.
Construction activity as an individual entrepreneur provides for investment in real estate. When investment activity carried out by an individual entrepreneur, the relationship between him and the developer is regulated by the Civil Code of the Russian Federation and the country's regulatory legal acts in this area.
After the state registration of a private builder as an individual entrepreneur has been made, it is necessary to decide how he will maintain financial statements.
Entrepreneurs face the following questions:
The implementation of activities in the construction industry provides for the following taxation regimes:
The most common option when choosing an IP taxation regime is a simplified scheme.
This system involves filling out nine forms that will need to be submitted to the construction department and the tax office.
For example, according to the general taxation system, there will be 21 such forms, and the patent system consists in the cost of the acquired patent, which is the amount of tax paid to the state.
Before reporting, it must be carefully checked in order to avoid problems with tax office. To do this, you must be guided by the requirements of the current legislation in the field of filling out and submitting financial statements to the regulatory authority.
Tax reporting is not only a necessity, but also carries an analyzing function. So, knowing the results of the main income and cost items, you can understand in which direction it is best to develop.
The construction norms of the legislation allocate 30 calendar days for the preparation of a quarterly report, the annual report can be prepared within 100 days.
An important aspect of entrepreneurial activity that affects the result of its profit is the optimization of tax payments. To do this, first of all, it is necessary to analyze payments for taxes and fees made over several reporting periods. This will allow you to see their dynamics and structure, which will help to coordinate the conduct of business, using the best schemes to minimize taxation.
The construction business has certain tax incentives, which can provide significant savings on the payment of value added tax. But if you want to increase profits by optimizing taxes, you should remember that the use of illegal methods for this purpose can lead to the application of administrative measures, and in especially severe cases, criminal liability.
When registering, an individual entrepreneur must choose a taxation system.
Julia Nevmerzhitskaya
Tinkoff business editor
Ekaterina Miroshkina
economist
If you do not choose, the tax office itself will appoint a general system, and these are several taxes and complex accounting. We figure out how not to miscalculate.
The general plan for choosing a taxation system is as follows:
And now more about each system of taxation.
UTII, or imputation, - special tax regime, which works for some fields of activity. The entrepreneur pays a single tax, which replaces personal income tax and VAT.
Restrictions. Individual entrepreneurs with an average number of employees of no more than 100 people can work at UTII. If an individual entrepreneur is engaged in retail trade or catering, trading floor or service area should be no more than 150 m².
Regions can refuse UTII. For example, there is no such system in Moscow, and in 2021 it can be canceled everywhere.
How is the tax calculated? The tax is calculated not from actual income, but from imputed - that is, expected in this area. The tax depends on the conditional income of the individual entrepreneur, the type of business, the area of the trading floor and the region.
Tax rate. From 7.5 to 15%, depending on the region.
How to reduce tax. Insurance premiums paid can be deducted from tax.
An individual entrepreneur can work on a common system or simplified tax system for some types of activities, and on UTII for others. The account will have to be kept separately.
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On the USN, the entrepreneur pays a single tax. Usually, they switch to the simplified tax system immediately upon registration of an individual entrepreneur or within 30 days after.
Restrictions. An individual entrepreneur can work on the simplified tax system if:
How is the tax calculated? There are two types of simplified tax system: “Income” and “Income minus expenses”. In the first case, the entrepreneur pays tax on income, and in the second - on the difference between income and expenses.
Individual entrepreneur income that is not taxed is indicated in the tax code.
You can see the rates in your region on the website of the Federal Tax Service. Select a region in the top left corner. Regional documents will appear in the "Peculiarities of Regional Legislation" section at the bottom of the page.
Combination with other modes. You can work on the simplified tax system, and for certain areas of activity, apply UTII or a patent. But for this you will have to keep a separate account.
How to reduce tax. On the simplified tax system, you can reduce the tax on insurance premiums for yourself and employees. On the simplified tax system "Income", you can take into account up to 50% of paid insurance premiums if the individual entrepreneur has employees, and up to 100% if the entrepreneur works alone. On the simplified tax system "Income minus expenses" you can include insurance premiums in expenses.
The “Income minus expenses” system is beneficial for individual entrepreneurs with regular expenses. For example, if an entrepreneur often buys coffee beans for a coffee shop or thread for a sewing studio. Switching to “Income minus expenses” is beneficial if expenses are more than 60% of turnover.
AT tax code provided minimum tax- 1% of income. IP on the simplified tax system "Income minus expenses" calculates two amounts: according to the usual scheme and the minimum tax. The budget goes to the amount that turned out to be more.
Patent - preferential tax regime. An entrepreneur buys the right to work in a certain area, and he is given a special document - a patent.
Areas of activity. Basically, these are public services. One individual entrepreneur can obtain several patents in different regions or for several types of activities.
Restrictions. An individual entrepreneur can work on a patent if he meets these requirements:
How is the tax calculated? An individual entrepreneur pays a fixed amount for a patent - it does not depend on income. The calculation principle is similar to UTII: they look at the field of activity and the estimated income. But the entrepreneur himself does not need to count anything: this has already been done by the tax authorities.
The patent is valid from 1 to 12 months. This is convenient if the work depends on the season. The declaration on it is not handed over, the entire amount is paid in advance:
Tax rate. From 0 to 6%, depending on the region and type of activity.
How to reduce tax. No way. Insurance premiums for oneself and employees cannot be deducted from the cost of a patent, as for the simplified tax system and UTII.
The overall system is the most complex. You need to pay VAT and personal income tax, tax accounting is more complicated than on the simplified tax system. This is the only system that does not need to be specially selected. If you do not specify another mode when registering an individual entrepreneur or within 30 days after it, you will automatically start working on the OSN.
Areas of activity and restrictions. There are no restrictions on the type of business, income and number of employees on the general system.
Tax rate. An individual entrepreneur pays personal income tax (PIT) at a rate of 13% and includes VAT in the price of goods and services - 0, 10 or 20%. All individual entrepreneur taxes on OSN are the topic of a separate article.
How to reduce tax. If IP counterparties work for DOS and pay VAT, then you can deduct input VAT from your tax. In addition, DOS is the only regime for individual entrepreneurs that allows you to receive property and social deductions.
Combination with other modes. DOS is combined with a patent or UTII. The account is kept separately.
ESHN is a tax regime for producers who work in crop production, animal husbandry, forestry and agriculture. On ESHN IP pays a single tax and VAT. An individual entrepreneur does not pay personal income tax and property tax if it is used in an agricultural business.
Restrictions. ESHN - only for agricultural producers. To obtain such a status, it is necessary to simultaneously engage in the production, processing, and sale of agricultural products. If you simply buy and process raw materials, you will not be able to work for the ESHN.
If you keep cows and sell milk, you can work for ESHN. If you buy milk and make kefir - no.
The share of income from agricultural activities must be at least 70% of all income. When calculating, look at agricultural OKVED codes. This is a group of codes 01 - crop and livestock production, as well as 03 - fishing.
Fish farms must have their own or rented vessels, and there can be no more than 300 employees.
How is the tax calculated? A single tax is charged on the difference between income and expenses, as on the STS "Income minus expenses".
Tax rate. Up to 6%, depending on the region. In the Moscow region, it is equal to zero. Since 2019, agricultural producers on the ESHN are required to pay VAT.
Combination with other modes. An individual entrepreneur can combine ESHN with a patent and UTII. But it is impossible to sell agricultural products through their outlets or canteens. In order not to lose the right to UAT, the share of income from agricultural activities must be at least 70% of income for all types of business.
An individual entrepreneur can change the taxation system once a year. To do this, you need to submit an application to the tax office at the place of residence of the individual entrepreneur before January 15. For example, if you submitted an application in September 2019, you will start working in a different mode from January 2020. If you submit a notification and register an individual entrepreneur at the same time, put a dash. If the individual entrepreneur is already registered, write the code of the tax office.
Item "Sign of the taxpayer (code)". If you are filing a notification and registering an IP at the same time, put 1. If the IP is already registered, put 2.
After the line "In accordance with the provisions of the articles ..." enter your full name.
In the paragraph "Transition to a simplified taxation system" put 2.
In the paragraph "Selected as an object of taxation" Specify the taxation scheme that is convenient for you.
In "Year of notification" indicate the year of submission.
In the paragraphs "Received income ..." and " residual value fixed assets…" put dashes.
If an individual entrepreneur has lost the right to a preferential tax regime, he is obliged to switch to the DOS. This happens if more than 100 employees have appeared in the state or a branch has been opened.
The notification of the transition is submitted within the first 15 days of the month following the quarter when the conditions for the special regime ceased to be met. If you did not violate anything, but simply stopped the activity for which the preferential regime was applied, still inform the tax office within five working days.
An individual entrepreneur is an individual who has the right to conduct an independent business and receive income from it. Ordinary income of an individual (salary, sale or rental of own property) is taxed at a rate of 13%. If we talk about business income, then you can choose a more favorable taxation system for individual entrepreneurs.
There is no such thing as a “tax rate for individual entrepreneurs”, just as there is no single tax for all entrepreneurs. You have the right to choose the most profitable option taxation and switch to preferential tax regimes.
What taxes does a sole proprietorship pay? It depends on which system of taxation you have chosen. Taxes differ in rate, base, period, calculation procedure and payment terms. If you are interested in how to reduce individual entrepreneur taxes, then you need to familiarize yourself with all the taxation systems in force in the Russian Federation.
Entrepreneurs can choose one of six:
All special taxation systems (STS, ESHN, PSN, UTII, NPA) require the entrepreneur to comply with many conditions: limiting the number of employees, limiting income received, certain types of activities, etc. Choosing a taxation system taking into account all the criteria is already becoming a difficult task, and after all, an individual entrepreneur has an obligation to pay, in addition to taxes, also insurance premiums for himself.
Many individual entrepreneurs work independently without hiring employees. In fact, their business is created for themselves workplace. The payment of taxes by an individual entrepreneur in 2020 without employees has its own characteristics - the state allows you to reduce the calculated tax in full by the entire amount of insurance premiums paid for yourself. As a result, with low incomes, entrepreneurs without employees on the simplified tax system Income or UTII can reduce the tax to zero.
Example: in his spare time from his main job, an entrepreneur on the simplified tax system Income provides computer repair services. Additional income from this activity amounted to 328,000 rubles for 2020. An individual entrepreneur is obliged to pay insurance premiums for himself, we calculate their amount:
In total, for this year the entrepreneur must pay contributions for himself in the amount of 41,154 rubles. The calculated tax on income received will be 328,000 * 6% = 19,680 rubles. The entrepreneur has the right to reduce this amount by all contributions paid for himself, i.e. in this example, the IP tax without employees will be zero.
Taxes of individual entrepreneurs with employees in 2020 can also be reduced due to the amount of insurance premiums, but no more than half. Here's an example:
The calculated quarterly tax on UTII for individual entrepreneurs with two employees amounted to 17,300 rubles. In the reporting quarter, the entrepreneur paid insurance premiums in the amount of 9,800 rubles for employees, and 7,000 rubles for himself. In this mode, individual entrepreneurs can reduce the tax only on the amount of contributions paid by no more than 50%.
We consider: 17 300 - 9 800 - 7,000 = 500 rubles. This amount is less than 50% of the calculated tax, so only 8,650 rubles of the contributions paid can be taken into account. The tax payable will be 8,650 rubles.
The ability to reduce the calculated tax by the amount of contributions paid exists only for UTII and STS Income. Entrepreneurs on the simplified tax system Income minus expenses and on OSNO can reduce the income received by the amount of contributions, but not the tax itself. And for individual entrepreneurs working on PSN, there is no possibility at all to reduce the cost of a patent in this way.
What is the best taxation system for sole proprietors? To answer this question, it is necessary to make an individual calculation of taxes for individual entrepreneurs in each case. In this case, many criteria must be taken into account:
How to choose a taxation system for individual entrepreneurs in order to pay less taxes? To do this, you need to calculate tax burden for each selected mode. Let's show the calculation of taxes for individual entrepreneurs using an example:
An individual entrepreneur in Krasnoyarsk plans to open a hairdressing salon. Expected income per month - 600,000 rubles; the number of employees - 6 people; the estimated costs will amount to 360,000 rubles per month, including insurance premiums for employees - 28,000 rubles.
Calculate the amount of taxes on different preferential regimes:
In total, for this entrepreneur, the PSN taxation system will turn out to be the most profitable, but this is not always the case.
Users of our site can get a free calculation of the tax burden from 1C:BO specialists. We recommend that you take advantage of this offer and reduce individual entrepreneur taxes payable.
Russian legislation creates all the conditions for entrepreneurs to develop their business comfortably. Even the taxation of individual entrepreneurs does not provide for any specific rate or a single tax for all businessmen. Everyone has the right to decide on which system to be taxed, and there is plenty to choose from. There are 5 tax regimes in 2020, radically different from one another.
The choice of mode should be taken as seriously as if it were your future home. After all, on it you will pay taxes far from one day. The rate, period, base, payment terms, calculation procedure - all this is different for each mode. And if you make a mistake with the choice at the very beginning of the journey, you will no longer be able to reach the top in business.
In the Russian Federation, the following types of taxation for individual entrepreneurs apply:
OSNO is the most technically complex tax regime. An individual entrepreneur must have accounting knowledge or have his own specialist on staff in order to cope with reporting documentation, the list of which includes:
In addition, OSNO reporting includes:
The list of taxes on OSNO is also large. It includes all payments that are provided by law for taxpayers:
Depending on the type of work and the characteristics of the business, an entrepreneur may also pay the following taxes:
Despite the numerous disadvantages, OSNO cannot be called unprofitable. The regime also has positive aspects. This is the default mode. That is, you can get on it not only of your own free will, but also “fly off” from another mode. For example, on PSN it is impossible to recruit more than 15 people to the staff, they exceeded the norm - welcome to OSNO. This mode does not limit anyone in anything, you can replenish the staff for any number of employees, get a ten-figure profit.
Another reason why many individual entrepreneurs can choose this particular type of taxation is the payment of VAT. Why? Organizations paying VAT prefer to cooperate with the same firms. It is much more pleasant for them to receive an invoice from them with the indicated VAT and reduce their tax on it than to do business with individual entrepreneurs on the simplified tax system.
Most individual entrepreneurs choose a simplified taxation regime, which does not require payment of VAT, personal income tax, property tax. The entire tax burden is reduced to one tax:
The base for taxation is chosen by the taxpayer. If you have limited expenses, the first option is ideal. And if the costs are 60% of the profit or more, it is better to choose the second taxation system, since on it the individual entrepreneur will be able to deduct all the expenses provided for in Article 346.16 of the Tax Code of the Russian Federation from income.
Individual entrepreneurs on general taxation pay a single tax once a year, and advance payments are made quarterly. Plus, on a simplified system of 6%, you can reduce advance payments and the final tax by the amount of insurance premiums. And it doesn’t matter for what period of time you made them, the main thing is that in the same quarter for which the fee is calculated.
Employers and individual entrepreneurs reduce the STS tax in different ways:
With the base of income minus expenses, contributions can also be taken into account, but they are included in the cost column.
Not everyone can go to the USN. It is forbidden to apply the simplified system of taxation of individual entrepreneurs:
To others minuses of the simplified tax system relate:
If an individual entrepreneur decides to choose such a taxation system as UTII, he will pay tax at a rate of 15% not on the income received, but on the imputed by the state. This is a figure that, according to legislators, is optimal for a particular type of activity.
Formula for calculation: BD (basic profitability assigned by the state for each type of work) x K1 (coefficient set by the Government) x FI (physical indicator, for example, the area of the trading floor) x K2 (coefficient determined by the regional authorities) x 15% (rate).
UTII exempts the taxpayer from VAT, personal income tax, property tax. And most importantly - from the installation of KKM. You can reduce the duty on insurance premiums according to the rules similar to the simplified tax system.
Complete accounting is not required. But some documents still need to be filled out:
Among the disadvantages of this form of taxation are:
PSN is the most understandable taxation system for individual entrepreneurs, since it consists in paying the cost of a patent. The complete absence of reporting, the choice of any convenient period (from 30 days to a year), work without cash registers - all these advantages give the right to call it the most profitable.
The rate for individual entrepreneurs on the patent taxation system in 2020 is 6%, and a certain ideal amount of profit established by local authorities is taken as the base. Real income company doesn't matter.
This is the best option for entrepreneurs with a seasonal or temporary business. But not everyone can join the taxpayers on the PSN, the list of suitable activities is strictly regulated. It is similar to the list for UTII, only supplemented by small-scale production, for example, bakery products, sausages, dairy products, carpets, glasses, socks, business cards, ties.
In addition, the number of employees on a patent cannot exceed 15 people, and profit - 60 million rubles.
ESHN is a favorable regime with a rate of 6%, but not on income, but on the difference between income and expenses. Payment is made only once every six months, and the declaration is submitted once a year.
The only disadvantage of the form of taxation for individual entrepreneurs is that it applies only to agricultural producers and persons involved in fish farming.
To decide which taxation system to choose for an individual entrepreneur, it is necessary to make a series of individual calculations of the tax burden for all possible modes. Consider how to compare types of taxation, using a specific example.
Entrepreneur Khodorkin plans to open a hairdressing salon in the Krasnoyarsk region. The projected profit per month is 777,000 rubles, the staff is 5 employees, the projected expenses per month are 266,000 rubles, the amount of insurance premiums for employees is 34,000 rubles.
Calculate the estimated tax on the most affordable preferential systems:
Conclusion: It is better for IP Khodorkin to opt for an imputed taxation regime, since his business brings great profit and is inexpensive. If expenses were more than 60% of profits, perhaps the most profitable system would be the SST income minus expenses. Each case must be considered separately.
In addition to the amount of tax payments, the choice of the type of taxation depends on the following nuances:
A list of golden rules for newcomers to business that will help you choose the best taxation:
The rules for switching from one type of tax to another are somewhat different:
And do not forget that after the transfer to a different taxation, you will not be deregistered according to the previous one automatically. You need to file a tax deregistration petition with the tax office, otherwise you will start combining 2 systems at the same time.
