The FTS website, etc an individual entrepreneur, decide on the tax regime. There are 5 regimes for individual entrepreneurs OSNO. An entrepreneur on the general system is required to pay 13 personal income tax and 20 VAT. In addition, all contributions, transport and land taxes. In short, the tax burden is maximum. OSNO is the factory settings that need to be reset, since they are the most inconvenient. Yes, there will be no restrictions on profit, number of employees, assets, but the reporting will simply crush. The general system is always assigned automatically if.
A special regime is not selected. Simplified Tax System. The simplified tax denmark telegram mobile phone number list system is presented in 2 variants. Firstly, a tariff of 6 of income is possible. Secondly, 15 of income expenses. It is allowed to switch to the simplified tax system within a month after registering an individual entrepreneur by writing a notification to the tax office. UTII. An excellent option, since the tax is presented as a certain amount. The fact is that the state, based on its own calculations, imposes a tax for a specific activity. And special coefficients established by the Ministry of Economic Development.
Municipal authorities adjust this calculation. But the law allows only certain categories of entrepreneurs to use UTII. For example, if you plan to open an individual entrepreneur engaged in the distribution of advertising on car windows, then UTII will do. From 01.01.20, it is prohibited to use a patent and UTII for entrepreneurs selling medicines, footwear and fur products, since these categories of goods are now subject to mandatory labeling. Please note that from 2021, UTII will be canceled. Unified agricultural tax. If the dominant activity is agricultural production, from which the individual entrepreneur receives more than 70 of income.