Accounting for beginner entrepreneurs: what you need to know when starting your own business. Bookkeeping for a sole trader

Even at the stage of registering an individual entrepreneur, a newly-made businessman must decide which taxation system is more suitable for his activities. This is where the problem arises: who will be engaged in the accounting of IP? The answer to this question depends on many factors: the scale of the business, the chosen tax system, the ability, and most importantly, the desire of the entrepreneur himself to delve into all the nuances of accounting and take on the “paper” work.

Ways of doing business accounting

As a rule, a novice entrepreneur considers 3 options for solving the problem of how to keep IP accounting:

1. Conclude an agreement on accounting support with a specialized firm. This is the most costly financially way, but it completely removes " headache» from the business owner. Experienced professional accountants will keep records and reports "from and to", representing the entrepreneur in all instances by proxy.
2. Hiring an “incoming” accountant is a cheaper option, but the responsibility for choosing the “right” employee falls entirely on the entrepreneur. Finding a home-based accountant who does an excellent job and at the same time is inexpensive is not so easy. How to determine that you have a competent, experienced accountant in front of you, and not yesterday's graduate of courses who can make mistakes and bring you under fines? In this case, it is better to rely on the recommendations of acquaintances - private accountants usually manage several firms at once, someone will take over yours.
3. Do bookkeeping on your own. Most of entrepreneurs who do not work under the general tax regime do just that. Accounting and reporting on preferential taxation systems are so simplified that their maintenance does not present any difficulties for a non-professional. Moreover, they have at their disposal numerous automated tools and accounting services designed specifically for individual entrepreneurs.

What is IP Accounting?

What is IP accounting? in general terms, this is a fixation of all business transactions of an entrepreneur by maintaining accounting records. This activity has 3 main areas:

How to keep accounting for individual entrepreneurs under different taxation regimes?

In 2014, individual entrepreneurs are not required to keep accounting records, regardless of the adopted tax system, if they properly take into account income and expenses (or physical indicators when “imputed”). Such a norm is contained in Law No. 402-FZ “On accounting”, and it entered into force in 2013 after the relevant changes were made to the legislation.

Thus, the accounting of individual entrepreneurs is as follows.

IP on OSNO

At common system(OSNO) the entrepreneur is obliged to record all business transactions in the Book of Income and Expenses. Based on the information recorded in it, at the end of the tax year, he forms a 3-NDFL declaration and pays tax at a rate of 13% (until April 30).

In order to pay value added tax, the IP on OSNO keeps records of all incoming and outgoing invoices, purchases and sales in special books. The data from these journals is used in the preparation of the quarterly VAT return and the calculation of tax at a rate of 18% (until the 20th day of the new quarter for the past one).

If the entrepreneur operates with "cash", his duties include maintaining a cash book and primary income and expenditure documents.

In the presence of hired personnel, the IP maintains a complete personnel record and acts as a tax agent in relation to its employees: it calculates and withholds from them income tax. The employer also makes insurance contributions to the Pension Fund and the Social Insurance Fund for employees.

Reports that the IP submits for employees:

• in the IFTS - information on the average number of employees (until January 20), data on employee income (2-NDFL) until April 1;
• in the FSS - a quarterly and annual statement in the form of FSS-4 (until the 15th day of the month at the end of the quarter);
• in the Pension Fund of the Russian Federation, MHIF - form RSV-1 until the 15th day of the second month from the end of each quarter and year.

If an individual entrepreneur works alone, that is, he belongs to the self-employed population and is not an employer, he pays fixed insurance pension and medical contributions “for himself”. In 2014, they amount to 17328.38 rubles. in the FIU and 3399.05 rubles. in the FOMS.

IP on the "simplified"

Accounting for individual entrepreneurs on the simplified tax system consists in filling out the ledger with income data (with a simplified taxation scheme of 6%) and information on income and expenses (at a rate of 15%).

Until April 30, the entrepreneur must submit a USN declaration to the tax office. Income tax and on the property of an individual IP does not pay. Contributions and reporting for employees are the same as for OSNO.

The simplified system is one of the most popular among entrepreneurs, including because it is most suitable for independent accounting.

IP - UTII payer

The unified tax on imputed activity, like the simplified tax system, refers to preferential taxation schemes. Maintaining documentation and reporting to the state for work using this system is no more difficult than using the “simplified” system.

The question of how to keep accounting for individual entrepreneurs with UTII is solved simply. There is no accounting for income and expenses. It is enough to fix the physical indicators of activity. These include, for example, the area occupied by the store and the number of vehicles in the carrier's fleet. If during the reporting period (quarter) physical indicators changed, then this should be reflected in the reporting and when calculating the tax from the beginning of the month in which this change occurred.

Otherwise, to calculate the tax, you need to know the basic profitability for your type of activity, which is set local authorities power, and deflator coefficients. All these nuances are best clarified in tax office at the location of the organization.

UTII requires the entrepreneur to submit an appropriate declaration quarterly, before the 20th day of the first month from the beginning of the new quarter. Payment of the single tax for the last quarter is made before the 25th.

The absence of accounting as such does not exempt the UTII payer from compliance cash discipline and the procedure for conducting cash transactions. The entrepreneur must have a cash book, primary documents confirming cash flows: PKO, RKO, statements, etc. It also retains the obligation to report on the employee and make insurance payments.

Whatever the taxation system is - “complex” OSNO or simplified, it will take time to study it, especially considering how often we make changes to the current legislation. How to keep accounting of IP on your own in such conditions? In any case, you will have to spend money either on installing an accounting software(for example, from 1-C), or get access to special accounting and reporting services for individual entrepreneurs - documents are rarely generated “manually” now, especially since the tax service is increasingly accepting reports in in electronic format.

Updating such programs in accordance with current legislation, as a rule, occurs in a timely manner and free of charge, which means that you will always be up to date recent changes in individual entrepreneur taxes and you will be able to keep accounting without problems and correctly “surrender” to the IFTS.

Bookkeeping is difficult process, which involves documenting all transactions related to the business. It includes the preparation of internal documentation and reports for submission to the tax authorities.

Most often, IP accounting is carried out using the 1C Entrepreneur program. The software is among those recommended by the Federal Tax Service.

The nuances of individual entrepreneurship

The emergence of a desire to engage in private entrepreneurial activity will certainly entail. Currently, this is done only in the tax office. IP differs from all other forms of ownership in that it bears the burden of debt liability solely. Moreover, any debts directly affect his property.

Currently, the state does not impose such requirements on individual entrepreneurs as exist on other forms of organization. entrepreneurial activity, but this does not mean that responsibility does not exist at all.

The degree of responsibility is regulated by the form of taxation that a private entrepreneur chooses during the registration of his activity.

The law provides for several forms - (simplified), (imputed), (patent) and. Many strive to get rid of the need to keep accounts as much as possible, so they choose a simplified one, where they can keep records themselves, even without a special accounting education.

The state retains a number of advantages for individual entrepreneurs. Among them:

• the ability to reduce the amount of taxes in court;
• significant reduction in fines.

Features of accounting depending on the taxation system

The most important advantage of an entrepreneur is that he is not required to keep full-fledged accounting records, such as an LLC and other legal entities.

Consider the accounting scheme for OSNO (the most complete version). It obliges the entrepreneur to work with accounting journals and keep:

• personnel records management.

It also includes the following taxes:

• The main tax will be the contribution that the state assigns to individuals (). This is 13% of income entrepreneur. Documented expenses can be deducted from all income received to reduce the amount of the contribution. You can even deduct unsupported expenses, but not more than 20% of income. Also, the amount can be reduced by the amount paid.
  At the same time, if hired personnel work for an entrepreneur, it will be necessary to make personal income tax deductions and insurance premiums from their wages.
• The second type will be . His rate is 18%.
• The third type of deductions - contributions to Pension Fund. Since 2014, their size depends on the income that an individual entrepreneur receives during the year, that is, this value has ceased to be fixed. If the income is less than 300,000 rubles, then the individual entrepreneur continues to pay fixed amounts (but they are different every year, in 2016 - 23,153.33 rubles), if more, then plus 1% of the difference between the amount of income and 300,000 rubles is paid.
• But that's not all. Other fees may apply in a specific region. No one will notify the IP about them, but non-payment may be the reason for the occurrence of penalties.

The reporting form here is quite simple. Entrepreneurs report on VAT during each quarter (until the 25th next month). And for personal income tax - only once a year (until April 30 of the next year).

Many individual entrepreneurs choose USN. It only implies keeping a book of expenses and income, as well as filing an appropriate declaration with the Federal Tax Service annually by March 31 of the year following the reporting year. The system itself implies two options for calculating the tax: income (6%) and income minus expenses (15%).

Individual entrepreneurs who have switched to UTII are not required to keep any documentation. It is enough to fill out a declaration and submit it quarterly to the tax authorities (until the 25th day of the month following the reporting quarter).

For information on what reporting needs to be submitted by an individual entrepreneur without employees, see the following video:

Lead Options

Very often, individual entrepreneurs are wondering how they will keep accounting records. Which is better: to fill everything on your own or to contact a professional company that provides the appropriate services? The answer is simple enough. Instructing someone to keep accounts (if you chose OSNO during registration) only makes sense if there is hope that you will be able to find as many reasons as possible to reduce taxes.

The work of your employee or a third-party organization can result in 15-20 thousand. The question is what does it mean - just conducting postings and submitting documents to the tax service or working to optimize taxation. The latter can lead to the fact that the payment of accountants will save the same amount as they charge for their services.

It is divided into several types:

• continuous business support;
• support on a regular basis, but only on one-time requests from the client. Each time a new contract is concluded;
• one-time work. They are often provided by an accountant at home. They can prepare declarations or check the correctness of their execution, create documents zero reporting, but do not provide comprehensive services.

In the event of unforeseen difficulties, even on the simplified tax system, it is best to seek one-time help from specialists.

Changes in accounting since 2016

There are many of them, but they will primarily affect those individual entrepreneurs who have employees:

• Change in the amount of contributions to the PFR and FFOMS. The basis will be the minimum wage, which from January 1 is equal to 6204 rubles. (since July 1, the amount has increased to 7,500 rubles, but the calculation is based on the old indicator). Deductions to the PFR will be made according to the following formula - 6204 rubles. × 26% × 12= 19,356.48 rubles, and in FFOMS - 3,796.85 rubles. (6204 rubles × 5.1% × 12).
• The system of fines will also be tightened. Now entrepreneurs pay 2-3 thousand rubles for violations in accounting. Now the amounts will be higher - from 4 to 10 thousand. A separate punishment for a repeated violation has also been introduced, which can double the fine or disqualify the entrepreneur for a period of one to three years.
• An increase in the property tax rate is expected for individual entrepreneurs who do not work according to the simplified scheme.
• Will be changed appearance. Reporting can only be submitted electronically.
• Starting in 2016, non-payment of insurance premiums will be subject to criminal liability.

When organizing own business in the form of individual entrepreneurship, most individual entrepreneurs work with documents under the simplified taxation system.

Accounting for individual entrepreneurs on the simplified tax system in 2019 is described in detail in this article. To do this, you should understand what taxation is in a simplified form, the types and specifics of its application.

The concept of the simplified tax system, its advantages and subjects

The simplified tax system is a separate tax regime that can be applied to medium and small business entities. Allows you to minimize losses and a package of documents provided for reporting, as well as simplify their completion. Regarding other methods of income control, accounting for individual entrepreneurs on the simplified tax system differs in positive side as releases the IP:

1. From taxation on personal income;
2. From the charge of value added tax;
3. From the stability of the amount of contributions established by law (in the Pension Fund and the Social Insurance Fund);
4. From the need to conduct complex calculations.

Separately, it is necessary to consider the conditions under which the subject of taxation acquires the right to keep accounting of individual entrepreneurs on a simplified basis in 2019. These are the cases in which:

• According to the results of the annual reporting or tax period, the IP income limit does not exceed the amount of 79,740,000 rubles;
• The staff of registered employees is less than 100 people;
• The amount of underlying assets does not exceed 100 million rubles;
• Other organizations have a share of less than 25%.

An entrepreneur who maintains IP accounting on the simplified tax system can work without accruals:

• personal income tax;
• VAT (other than export);
• Property tax (if the tax base is not their cadastral value).

To understand how to keep accounting for individual entrepreneurs on a simplified basis, you should consider in detail the types of tax rates of this system.

Types of objects with simplified tax system

Accounting for individual entrepreneurs on the simplified tax system in 2019 is aimed at reporting on two types of objects: income and income minus expenses.

Comparative characteristics	Income	Income minus expenses
tax percentage	6%	15 %
The right to deduct from the tax contributions made to the Pension Fund and the Social Insurance Fund	Available. If IP: Has employees - 50%; Has no employees - 100%.	Not available.
The right to reduce the tax rate by regional regulations	Can be reduced up to 1%	Reduced to 5%
Calculation of the amount of tax contributions and their payment	The calculation takes place on an accrual basis quarterly. The result is derived based on the income received, and the advance tax contributions paid are summed up. In case of overpayment, it is transferred to the next reporting period. Additional payment for the required period is made until April 30.	When calculating, the amount of income is taken and the amount of expense is subtracted from it. The calculation takes place on an advance basis, quarterly. The individual entrepreneur must submit the tax return by April 30.

It is impossible to answer unequivocally whether it is necessary to keep accounting of IP on the simplified tax system in 2019. Legislatively, the subjects of this system do not need to keep accounts. accounting. But when organizing any type of activity, maintaining related documentation is still necessary.

Types of documentation when maintaining the simplified tax system

In order to keep detailed accounting records for individual entrepreneurs on the simplified tax system in 2019, the following types of documentation will be needed:

1. KUDiR. The main document for accounting for financial receipts to the cashier, or to electronic accounts. These incomes are taken as the basis for calculating the payment. With the simplified tax system - 6%, registration of the expense column is not made. It is an obligation to present on demand for persons conducting accounting. IP accounting under the simplified tax system in 2019.
2. Book of cash accounting. Compiled in the form of KO - 4. When electronic version printed daily and bookleted. Contains data on all expenditure and receipt transactions, with the entry of data on the recipient or payer.
3. Cash orders, receipts and expenditures. They are used when accounting for documents and cash transactions (payroll, payment for supplier services, cash delivery, etc.).
4. Cashier's checks. Issued to clients at the conclusion of the transaction. Can be replaced by strict reporting forms.
5. Client agreements. Mandatory for compilation in the same way as closing documents (waybills, acts of delivery of work). Secure the rights and obligations of the parties and are the guarantor of security against fraud.
6. Employee Documentation. Includes:
   • employment contracts;
   • The staffing table, which is compiled according to the form No. T-3;
   • Orders for admission and dismissal;
   • Regulations on working with personal data, bonuses and fines.

Registration of documents with the simplified tax system - 15% should be the same as accounting for an individual entrepreneur with a simplified tax system with an income of 6% in 2019. The retention period for such documents is 4 years.

Accounting for individual entrepreneurs on the simplified tax system with employees

As for how keep accounting of individual entrepreneurs on the simplified tax system income and income minus expenses, if there are employees, then the period is divided into:

1. Providing 2-personal income tax is the same as keeping records of IP on the simplified tax system income in 2019 without employees, that is, until April 30 of the previous year;
2. Submission of 6-NDFL - no later than the end of the next month for the reporting period.

Such a boom. accounting implies that an individual entrepreneur has accrual skills:

• Funds for payment to the employee (twice a month);
• insurance premiums;
• Vacation and maternity allowances.

It is necessary to have these skills, or to transfer accounting for simplified accounting staff accountant or outsourcing company.

The employer must also provide information to:

1. FIU.
   • Information about persons subject to insurance (according to the law 385-FZ). Monthly (form С3В-М);
   • Quarterly reporting (RSV-1 form).
2. Rosstat. Detailed report on the internal regulations of the entrepreneur (form 1-IP). Every five years, or upon individual request.

Time limits and penalties for reporting

When discussing the time frame for filing a tax return, there is no difference in how to keep an individual entrepreneur on the simplified tax system income minus expenses in 2019 and how to keep them in a simplified form with a rate of 6%. But significantly different in cases where there are employees in the state. General rule it is established that the annual report is submitted by April 30 of the current period.

Organizers of business bear certain responsibility for violation of the tax regime. IFTS, appealing articles 119 and 76 of the Tax Code, imposes fines for:

• Violation of the term of the accounting period, subject to payment of tax - 1000 rubles;
• Tax debt - from 20% to 40% of the debt amount.

Also, a fine may be imposed by the FIU for late filing, or distortion of data in reporting forms:

• 2-NDFL. The fine varies from 100 to 1000 rubles;
• 6-personal income tax. A delay of 1 month is estimated at 1000 rubles. Any document not submitted is valued at five hundred rubles;
• RSV-1. Punishable by a fine of 500 rubles for the worker for whom the report is submitted.

For non-compliance with the requirements of Rosstat in 2019, a fine of 10 to 20 thousand rubles is imposed.

Despite the simple rules for keeping accounting for individual entrepreneurs, in order not to increase your expenses, you need to entrust accounting to competent persons.

Video: how to keep records of IP on the simplified tax system

One of the most common and most simple modes taxation, which is more often used by individual entrepreneurs, especially at the stage of starting their own business, is the simplified tax system "Income". Let us consider it in more detail how accounting is kept for this type of taxation.

The choice of tax regime is very important point both with or LLC, and in the course of doing business, because right choice can save you a lot on taxes. In addition, it requires certain knowledge and skills, and this tax regime can be mastered even by a beginner in this business.

The main charm of such a system as the simplified tax system "income" is its simplicity. In contrast to his colleague - the simplified tax system "Income of mines
us expenses ”for tax purposes, only income is taken into account, expenses under the simplified tax system in this case are not taken into account. This, in turn, does not require special knowledge, because not all expenses can be taken into account under the simplified tax system.

Basically, when calculating the tax, a rate of 6% of the income received by an organization or individual entrepreneur is applied, however, in the new declaration on the tax system, effective from April 10, 2016, they introduced the possibility of establishing a preferential interest rate by tax. Thus, in some regions a preferential rate of 0% may be established, for example, in the Crimea.

It is generally accepted that this tax regime is beneficial until expenses exceed 50% of operating income, after which it is worth switching to accounting for the simplified tax system “income reduced by the amount of expenses”. More than , combining with other tax regimes and other general information can be found in this article.

Taxes and deductions

There are not very many deductions and payments for taxes, they are as follows.

Payments to the pension fund

If an individual entrepreneur works on his own, then he must pay the fixed payments established by the state to the PFR for himself, as well as 1% to the PFR, from the amount of income that exceeds 300 thousand rubles, it is described in more detail in our separate article. It is also necessary to pay payments to the FIU for employees, if individual entrepreneurs have them, organizations always have employees - at least a director.

Individual entrepreneur contributions for oneself can be paid as a sum, immediately for a year, or divided evenly for each quarter. The latter option is more profitable, since you will not need to withdraw the entire payment amount from circulation, but you will do it gradually.

But if you still decide to make one payment, for example, in January, then, unlike, you can reduce the tax amount by it, since the calculation is carried out on an accrual basis.

Advance payments under the simplified tax system

Entrepreneurs and organizations must make quarterly tax payments paid in advance. At the same time, advance payments under the simplified tax system "income" and the simplified tax system "income minus expenses" are calculated in the same way. The difference is only in the order of formation of the tax base.

All advance payments are divided into 4 parts per year and paid in ¼ parts quarterly, while they are calculated on an accrual basis from the beginning current year. The taxpayer independently calculates these amounts based on the amount of income received, while reducing them by the amount of insurance premiums transferred to the funds for the same period, depending on whether he has employees or not.

AP \u003d (the amount of income for the period from the beginning of the year) * (tax rate) - (the amount of payments to the Pension Fund, also considered from the beginning of the year) \u003d payment for the period - the amount of AP for the previous period (for the first quarter they are equal to zero).

First quarter. First, income for the first quarter is considered, multiplied by the tax rate, usually 6%, reduced by the amount of contributions to the Pension Fund, the amount received is paid to the budget.

Second quarter. The amount of income is taken on an accrual basis from the beginning of the year, i.e. for the period from January to June, multiplied by the rate, the amount of payments to the Pension Fund for the period from January to June is deducted. Then the down payment payment for the first quarter is deducted.

The third and fourth quarters are considered the same as the second.

We give an example of the calculation below.

Deadline for payment of advance payments under the simplified tax system:

Reducing the simplified tax system by the amount of contributions to the PFR

Organizations and individual entrepreneurs have the right to reduce the amount of tax by the amount of insurance contributions transferred to the pension fund. At the same time, the main criterion for individual entrepreneurs will be the presence or absence of employees, since the order of reduction will be different. There is no difference for an LLC, since there are always employees in the company, even if there is only one director.

STS 6 percent tax reduction 2017 IP without employees

If an individual entrepreneur works on his own, and he does not have employees, even those registered under civil law contracts, then the tax can be reduced by the entire amount of fixed payments of the individual entrepreneur for himself in the FIU. However, if you accept at least one worker, the situation changes radically.

Example #1. Sergeev A.V. works on his own, without employees, for the first quarter he earned a total of 127 thousand rubles. During the same period, he paid 3,500 rubles for himself in funds. Apply as follows:

1. Calculates the preliminary tax amount - 127,000 * 6% = 7620 rubles.
2. We apply deductions, from the amount received we deduct payments to the Pension Fund and the Compulsory Medical Insurance Fund: 7620 - 3500 \u003d 4120 rubles. This amount will need to be paid to the budget.

Example #2. Let's assume that the same Sergeev in the first quarter earned not 127 thousand rubles, but only 25,000 and also paid 3,500 rubles to the funds.

1. The tax will be 25,000 * 6% = 1,500 rubles.
2. We apply deductions, since their amount exceeds the calculated figure, i.e. 3500 is more than 1500 so we don't have tax to pay. 1500 - 3500 = 0 rubles. At the same time, the remaining difference of 2000 rubles. we will be able to apply as a deduction in subsequent quarters.

Important! If the entrepreneur worked himself, and then, even if he temporarily hired an employee, then all payments for the year must be recalculated and paid based on the amounts paid to the Pension Fund for employees! That is, as described below, it will be possible to reduce the tax by no more than 50% on payments to the Pension Fund for employees.

USN 6 percent tax reduction 2017 IP with employees, LLC

If an entrepreneur employs employees, or in the case of an LLC that always has employees, then the STS “income” tax can be reduced by a maximum of 50% of the amount of insurance premiums transferred to the Pension Fund for employees. Moreover, in the case of individual entrepreneurs, the transferred amounts do not reduce the tax for themselves - this is very important!

Example #1. IP Sergeev earned 127 thousand rubles in the first quarter. He has 2 employees, for whom he paid 10,000 rubles to the funds, and paid 3,500 rubles for himself. How to count in this case?

1. We calculate the amount of tax, also multiply the income by the rate, we get: 127,000 * 6% = 7620 rubles.
2. Since in this case no more than 50% of the tax amount can be deducted by paying deductions to the FIU, it is necessary to take half of the calculated figure and compare it with deductions for employees. 7620 /2 =3810 rub. Since the received amount of 3810 is less than the deductions of 10 thousand rubles, in this case we have the right to reduce the tax by only half. Payable will be 7620 - 3810 = 3810 rubles.
3. The rest of the unused deductions 10,000 - 3810 = 6,190 can be applied in subsequent quarters.

Important! Tax under the simplified tax system for individual entrepreneurs without employees reduces by 100% of the amount of transfers to the Pension Fund for themselves, and individual entrepreneurs with employees and LLC - by no more than 50% of the amounts transferred to the Pension Fund for their employees. Also, entrepreneurs have the right to reduce taxes by the amount of the contribution to the Pension Fund - 1% on profits of more than 300 thousand rubles. IFTS nevertheless began to attribute these amounts to fixed payments.

An example of the calculation of advance payments for the simplified tax system "income"

As an example, let's take two situations when an entrepreneur has no employees, as well as for an LLC, an individual entrepreneur with employees.

sole proprietor without employees

Let's take into account that in this case the entrepreneur reduces taxes on the amount of the transferred insurance premiums for himself by 100%.

Month	Reporting period	Income, rub.				Advance payment on USN
January	1st quarter	35 000	135 000		6 997,50	1 102,50
February		45 000
March		55 000		6 997,50
April	half year	70 000	425 000		13 995,00	10 402,50
May		95 000
June		125 000		6 997,50
July	9 months	150 000	925 000		20 992,50	23 002,50
August		170 000
September		180 000		6 997,50
October	Per year	195 000	1 575 000		40 740,00	19 252,50
November		220 000
December		235 000		19 747,50

First quarter:

1. Income amounted to 135,000 rubles. multiply by 6% of the tax, we get 8100 rubles, this is the preliminary amount of the tax.
2. Since the amount received is greater than the amount of transfers to funds, then we use the deduction in full
3. Now we subtract from this amount the amount of payments to the funds, we get 8100 - 6997.50, our advance payment will be 1102.50.

Important! If the amount of tax were less than the amount of payments to the funds, for example, it was 4000 rubles, in this case the amount of the advance payment would be zero, since 4000 - 6997.50 = 0. At the same time, we could reduce the tax by 2997.50 for subsequent periods.

Second quarter (similarly, we calculate the third quarter):

1. We need to take the cumulative income for the six months, multiply by the tax rate, we get 425,000 rubles. * 6% = 25,500 rubles.
2. We compare our deduction (payments to the FIU) with the amount received, 25,500 is more than 12,826.66, so these payments are accepted for reduction in full.
3. Now subtract payments to funds for the same period, we get 25,500 - 13,995 = 11,505.00.
4. Now it is necessary to take into account that we have already paid 1,102.50 in the first quarter, so for the second quarter we should pay: 11,505 - 1,102.50 = 10,402.50 rubles.

Fourth quarter:

1. We take the income received on a cumulative basis for 9 months and calculate the tax: 1,575,000 * 6% = 94,500.
2. We compare the obtained value with the deduction (payments to the FIU and compulsory medical insurance): 94,500 is more than 40,740. Therefore, the amount of payment to the funds is accepted for deduction in full.
3. In the 4th quarter, we paid contributions fixed payments of individual entrepreneurs for ourselves in a fixed amount, based on the minimum wage, as well as 1% from an excess of income of 300 thousand rubles. Thus, the amount of contributions was 6997.50 + 12750.00 = 19 747.50.
4. We apply deductions: 94,500 - 40,740 = 53,760.
5. Subtract from the received amount the previously paid advance payments: 53,760 - 24,105 - 10,402.50 - 1,102.50 = 19,252.50

As a result, it will be necessary to pay 53,760.00 for the year.

Attention! An example in Excel format can be downloaded from this link. You just need to substitute the values ​​​​into it and it will calculate everything automatically.

LLC and sole proprietorship with employees

Let's take the same income figures as in the example above. Let us take into account that in this case taxes are reduced by the amount of payments to the funds for employees. Also, as an example, let's take that the wage fund is 40% of income for a certain number of employees. The amount of contributions from the salary is 30%, we will enter it in the table.

Month	Reporting period	Income, rub.	Gross income, rub.	Monthly payments to funds Individual entrepreneur for himself, rub.	Payments to IP funds for themselves on an accrual basis, rub.	Advance payment on USN
January	1st quarter	35 000	135 000	4200	16 200,00	4050
February		45 000		5400
March		55 000		6600
April	half year	70 000	425 000	8400	34 800,00	8700
May		95 000		11400
June		125 000		15000
July	9 months	150 000	925 000	18000	60 000	15000
August		170 000		20400
September		180 000		21600
October	Per year	195 000	1 575 000	23400	78 000,00	19500
November		220 000		26400
December		235 000		28200

The calculation is built as follows:

First quarter:

1. We multiply the income received in the quarter by the tax rate, 135,000 rubles. * 6% = 8100. This is our input tax.
2. We compare ½ of the received number with the amount of deductions to funds, 8100/2 = 4050 less than 16200 rubles. therefore, we cannot completely reduce the amount of deductions, but only by 4050. Why half? Because the deduction cannot exceed 50% of the amount of the original tax, i.e. 4050 rubles (we divide the initial tax by 2 - this is 50% of the maximum allowable reduction).
3. The advance payment will be equal to 8100 minus the maximum deduction value of 4050, we get 8100 - 4050 = 4050.

Second quarter (subsequent periods are considered similar):

1. We also preliminarily consider the tax as a cumulative total, we get 425 thousand rubles. * 6% = 25,500 rubles.
2. We compare ½ of the received number with the amount of payments to the funds, 25,500 / 2 \u003d 12,750 is less than 34,800, so we can also take only part of the payments to decrease in the amount of 12,750 rubles.
, .

Organizations must keep accounting records in full.

Accounting for individual entrepreneurs

In accordance with the Federal Law "On Accounting" individual entrepreneurs are exempted from the obligation to keep accounting records. Accounting for the property of an individual entrepreneur is carried out in accordance with tax legislation.

For accounting under the regular taxation system, the book of income and expenses and business transactions for individual entrepreneurs is used, approved by the approved order of the Ministry of Finance of the Russian Federation and the Ministry of Taxes of the Russian Federation dated August 13, 2002 No. 8 bn / BG-3-04 / 430. It also regulates the procedure for maintaining this book of income and expenses.

Note! Clause 13 and clauses 1-3 of clause 15 were declared inconsistent with the Tax Code of the Russian Federation and invalid (SAC decision dated 08.10.2010 No. VAC-9939/10)

For entities applying the simplified taxation system, it is provided to maintain the Book of Accounting for Income and Expenses of Organizations and Individual Entrepreneurs using the simplified taxation system. The book and the procedure for reflecting business transactions in it were approved by Order of the Ministry of Finance of the Russian Federation dated October 22, 2012 No. 135n.

For individual entrepreneurs applying the USN based on a patent, there is a book of accounting for the income of individual entrepreneurs using a simplified taxation system based on a patent. The book and the procedure for reflecting business transactions in it are also approved by Order of the Ministry of Finance of the Russian Federation dated October 22, 2012 No. 135n.

The situation with the procedure for keeping records of property, liabilities and business transactions by entities paying single tax on imputed income and the unified agricultural tax. The fact is that in accordance with the Tax Code, these taxpayers must keep records of income and expenses. But the approved form of accounting for them has not been established. Thus, in accordance with the law on accounting, they keep records of income and expenses in accordance with tax legislation. But the tax legislation ignores this issue. They cannot keep records in accordance with the book of accounting for income and expenses for individual entrepreneurs - payers of personal income tax, since the Accounting Procedure expressly states that it does not apply to the income of individual entrepreneurs, for which the simplified taxation system is applied, accounting and reporting provided for small businesses, as well as on income for which a single imputed income tax and a single agricultural tax are paid.

At the same time, paragraph 7 of Article 346.26 tax code The Russian Federation provides for the obligation of the payer of the single tax on imputed income to keep records of property, liabilities and business transactions.

Since the amount of income received and expenses incurred do not affect the calculation of the single imputed tax, therefore, the tax accounting of those indicators that do not affect the amount of taxes levied can hardly be considered appropriate. This conclusion It is also confirmed by the fact that individual entrepreneurs who pay a single tax under the simplified system on income do not reflect the expenses incurred by them in the Book of Income and Expenses.

At the same time, payers of the single tax on imputed income need to keep records of those indicators that are used in calculating the taxable base for these taxes. If these indicators are not taken into account, individual entrepreneurs may be held liable for failure to provide the tax authority with the information necessary for tax control.

For example, to calculate UTII for household services, a physical indicator is used - the number of employees. Therefore, the entrepreneur must keep timesheets and calculate average headcount for correct tax calculation.

In some activities, there is nothing to take into account in general. For example, in retail in the shop. To calculate the tax, only title documents for this store are needed (for example, a lease agreement)

When maintaining accounting for OSNO and USN, the following should be taken into account:

Individual entrepreneurs must ensure the completeness, continuity and reliability of accounting for all income received, expenses incurred and business transactions in the course of entrepreneurial activities.

The Book of Accounts reflects the property status of an individual entrepreneur, as well as the results of entrepreneurial activity for the tax period.

Accounting for income and expenses and business transactions is carried out by individual entrepreneurs by recording in the Book of Accounting information on income received and expenses incurred at the time of their commission in a positional way.

All business transactions carried out by the entrepreneur must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which tax accounting is maintained.

In the field, tax authorities often require individuals to, when documenting commodity transactions they used unified forms of primary accounting documentation for accounting of trade operations, approved by the Decree of the State Statistics Committee of Russia dated December 25, 1998 N 132 "On approval of unified forms of primary accounting documentation for accounting for trade operations." Such requirements, as a rule, are not justified, since paragraph 2 of this resolution states that these forms are intended for legal entities all forms of ownership operating in sectors of the economy. It means that individuals they may not be applied (or applied voluntarily and selectively). At the same time, the Procedure establishes that individual entrepreneurs must use the primary documents of the approved form. In order to avoid unnecessary disputes with tax inspectors, it is better to use unified forms for trading operations, especially since your organization buyers need them for accounting.

Accounting books can be kept both on paper and in electronic form. When maintaining the Book of Accounts in electronic form, individual entrepreneurs are obliged to bring it to paper at the end of the tax period. Individual entrepreneurs on OSNO must certify the accounting book at the tax office, individual entrepreneurs on the simplified tax system and PSN should not do this.