How to bring out of a shadow the small Internet - business in 2013?
Now with development the Internet - technologies promptly rush into our life electronic commerce. More and more people with pleasure use e-wallets, and here, there comes the moment when our e-wallet inflates and there is a question:“ How to bring out of a shadow small business“
So, we will try to give the short step-by-step management for our compatriots coming out of the shadow of a world wide web....
Attention! In business without registration you strongly risk
First, to the businessman who does not have the state registration is threatened by tax responsibility. Perhaps IFTS will accrue to such businessman taxes (and rather big) a settlement way. Plus (for the budget plus, for you - minus) penalty fee and penalties.
In - the second, can collect insurance premiums in PF Russian Federation, Social Insurance Fund, FFOMS from the businessman.
At last, the citizen can be brought in illegal business also to trial according to Art. 171 of the criminal code of Russian Federation.
Step 1. Who do I am?
According to the current legislation can conduct business activity as the individual entrepreneur (IE), or having founded the organization (legal entity (LE)).
Here we will consider simpler option - registration of SP.
of SP is the natural person registered in the order established by the law and who is carrying out business activity without formation of legal entity.
Step 2. We choose a kind of activity. First of all should decide by
on a kind of activity in which we will be engaged. For this purpose we go to the address: the Russian Federation, also we choose what we want.
should notice Here that the reference book is constructed in such a way that in it there are types and subspecies. you can choose by
“top level“ from the reference book and be engaged in all kinds of activity of “the lower level“. At the same time, not less than three digital signs are specified in the column “Code by RCEAP“.
Step 3. We choose system of the taxation
the Standard System of the Taxation (SST)
of SP (by default being on SST (standard system of the taxation) surely have to pay the following taxes:
the personal income tax - a tax on the income of natural persons (13%)
the VAT - a value added tax (18 or 10%)
insurance premiums for itself and for mercenaries (if is) to
the Uniform tax on imputed income - ENVD is paid by
if the kind of activity, popadayemy under this tax and, since 2013 is carried out, you want it to apply. Until the end of 2012 ENVD is obligatory to calculation and payment.
And if you carry out the “imputed“ activity to you it is necessary to be registered in MI of FTS as the payer of this tax.
of ENVD - special tax regime and if you apply it, then you are exempted from payment of the personal income tax and the VAT.
the List of kinds of activity which can be transferred to ENVD is given in item 2 of Art. 346. 26 Tax Code of the Russian Federation.
the Local legislation can provide ENVD for all kinds of activity listed in the Tax Code of the Russian Federation or only for some of them.
Therefore should watch the regional law on ENVD.
Ways of evasion from taxes appeared along with taxes. The developed and registered schemes of evasion from taxes find even on birchbark manuscripts of Ancient Russia.
But times change, it becomes more difficult and more dangerous to avoid payment of taxes. Of course, it is in full heavy to pay taxes, and some it is even excessive. However it is worth to remember that besides “black“ schemes exist also “white“, i.e. very lawful and safe.
Them call tax optimization .
One of such ways - use
of the Simplified system of the taxation (simplified tax system )
of SP can:
to apply a simplified tax system since the beginning of the activity;
to pass to a simplified tax system from other modes of the taxation.
Again created organizations and SP can apply a simplified tax system from the moment of registration in the tax inspection, the application for transition to the simplified tax system can be submitted along with the statement for state registration. If this term is passed, it is possible to submit the application within five working days from the date of statement for tax accounting. From the same date you have the right to apply a special regime.
Can pass to the simplified tax system since 2013, having submitted the corresponding notice till December 31, 2012
of the simplified tax system - too special tax regime, at its choice it is also not necessary to pay the personal income tax and the VAT.
is already variations on the taxation Here and it is possible to choose several options:
from the size of the income at the rate of 6%;
from a difference between the income and expenses, but at the rate of 15%;
in the form of the fixed payment in case of acquisition of the patent, and “a patent simplified tax system“ - too a legislative innovation of 2013. Should notice
that the simplest in calculation and payment is the first option: you just estimate 6% of all received money, pay a tax quarterly, report once a year. At this type of the taxation the probability of exit tax audit aspires to zero.
The second option - very “complicated“ simplified system of the taxation as the list of expenses is closed, and even venerable accountants puzzle over whether this or that type of an expense is an expense at the simplified tax system.
The third option is ideal: the travel card bought, and ride to yourself on health... But unfortunately not in all regions of our country it takes place to be and is applied on certain kinds of activity.
Accounting according to the simplified tax system is kept in the Book of the accounting of the income and expenses at the simplified tax system as to fill in it, it is possible to look in the instruction for its filling.
I will note still that to the independently employed people, t. e the SP needs to be paid for itself(himself) (till December 31 of the current year) and for hired personnel (if it is, monthly to the 15th) insurance premiums in PF Russian Federation and Social Insurance Fund. Details on the websites: www. pfrf. ru/, www. fss. ru.
Step 4. We go to be registered.
we Go to the address: www. nalog. ru/el_usl/no_software/3776251/, we download the program, we fill in the Application form for registration of FL as SP.
By the way, www. nalog. ru - the website of IFTS of the Russian Federation - very useful resource. When you begin the activity - you come there more often - will not be superfluous. In the same place it is possible to find and print out the receipt on payment of the state duty of 800 rub for registration as SP. the Application we print out
and personally with the passport and the receipt we bear in MI of FTS (Interdistrict Inspectorate of the Federal Tax Service) which is engaged in registration. Or we assure notarially and we send by mail the registered letter with the inventory of an investment and the copy of the receipt. Let`s remind that as in the statement several sheets, it is necessary to string together, number, assure him the signature.
registering body has to Enter data in the Unified State Register of Individual Entrepreneurs in time which is not exceeding five working days from the moment of filing of application. After that it should give out or send to the individual entrepreneur by mail the certificate on introduction of entry in the Unified State Register of Individual Entrepreneurs in a form No. 60004.
Step 5. We open the settlement account and we begin to work.
of SP can perfrom calculations electronic money (Yandex. Money, WebMoney).
for this purpose needs to sign the contract with the operator of electronic money. it is not necessary to Open for
the special bank account for transfer and receiving electronic money when calculating with contractors.
In order that SP could use an electronic instrument of payment, the operator of electronic money carries out its identification. Identification is a special procedure in the course of which the SP provides to the operator the data allowing it to establish the client and to confirm the fact of the conclusion of the contract with it.
A procedure of payments
can Pay off electronic money only with citizens. Payments with the organizations and businessmen with the legislation are not provided.
At this SP can:
to receive electronic money from any citizens who are not individual entrepreneurs (for example, money for the realized goods (works, services));
to transfer electronic money to those citizens who use the personified electronic instruments of payment (for example, under the contract for the rendered services).
the Operator of electronic money has no right:
to credit the organization (SP) for increase in the rest of electronic money in an e-wallet;
to charge percent for the rest of electronic money or to pay the organizations (SP) any remuneration. the Movement of electronic money is possible
only with use of the bank account of SP
Therefore to transfer money to the operator of electronic money, address to bank where at SP the settlement (currency) account, with the corresponding payment order is opened. After receipt of electronic money the operator of electronic money will translate them to the direct recipient on the basis of the order of SP.
Requisites of such order can be established by the contract between the organization and the operator of electronic money.
a Transfer of electronic money is made immediately after adoption of the order of the organization by the operator, then the operator sends to the organization the corresponding confirmation
Should be noticed that here only the most simplified (primary) option of conducting business activity is considered.
When your eyes will get used to light after an exit from a shadow, and business will grow and gain steam, all - is better to found the organization - Limited liability company (Ltd company) as before creditors (including before the Homeland in the person of IFNS)IP bears responsibility all the property, and Responsibility of Society Is limited to Authorized capital - now it is 10 thousand rubles).
But at the same time is better to employ the sensible accountant or to address to the specialized organization for rendering accounting services not to distract from the main process - cultivation of the Business.
Nevertheless, bases of accounting and nalogooblozhenya just to it is obliged to know each businessman.
Success to you and prosperity, dear readers!