What is the taxation of SP construction. The individual entrepreneur is engaged in construction finishing work, is an employer (has its own workers in construction specialties, who are paid wages). What taxes and insurance premiums must be paid

The construction of individual entrepreneurs (individual entrepreneurs) is often chosen by their field of activity. Maintaining entrepreneurial activity without the formation of 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 peculiarities Russian market where significant cash injections go 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 economic entities operating in the construction industry.

An individual to carry out business in mandatory should register as individual entrepreneur(IP). Individual entrepreneurs got the opportunity to work in the construction business since January 1, 2010, when they no longer required a license to provide such services. A prerequisite for individual entrepreneurs who have decided to develop in the construction industry, membership in a self-regulatory organization (SRO) is considered.

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. Permission to provide construction services SRO is issued 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.

What to choose: individual entrepreneur or legal entity

One of the very first questions facing a novice businessman is the choice: to register entity or SP?

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 is represented by an LLC, all of its participants have risks proportional to their shares, and each of them bears part of the responsibility. An individual entrepreneur is the only person who bears all risks and obligations, while investing in business development either his own or borrowed funds.

There are subtleties in starting and ending a business. The obligation of a legal entity is to open bank account where all current monetary transactions... For individual entrepreneurs, special maintenance modes are provided financial statements... 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 the construction business is also different. Liquidation of a legal entity will take a much longer time, since it is necessary to respect the interests of all members of the organization. In this case, all legal relations between the parties terminate. It is much easier to terminate the activity of an individual entrepreneur, but the closure of a private construction business does not provide 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.

IP functions in construction

Construction standards, as well as the relationship between business participants in this area, are set out in the Urban Planning Code of the Russian Federation. According to this Code, control over the construction process is carried out by a person providing repair and construction services. The responsibility also rests with the developer. 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 a sufficient professional level in construction management. Often, the implementation of such a function is offered by an individual entrepreneur for construction.

As a general contractor, customer or developer, an individual entrepreneur must control the competent and timely implementation construction works, as well as engage in maintenance of construction equipment. The main task of the IP when performing this function is to ensure safety at the monitored object.

Decisions on the procedure for the implementation of 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:

  • project documentation;
  • expenditure of materials;
  • process and completion of ongoing construction work;
  • terms fixed by contractual relations.

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 admission for all types of work that will be carried out on the construction site.

Another function that an individual entrepreneur can perform is participation in shared construction on an equal basis with individuals, subject to investing their own funds. Object shared construction can be any residential or non-residential property.

Construction activity as an individual entrepreneur provides for investment in real estate. When investment activities 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.

What an individual entrepreneur should know when starting a construction business

After it has been produced state registration a private builder as an individual entrepreneur, you need to decide how he will maintain financial statements.

The entrepreneur is faced with the following questions:

  • what taxation regime it will apply;
  • what documentation is needed for submission to the tax office;
  • what forms accounting statements he must lead;
  • when and how often you need to submit financial statements.

The implementation of activities in the construction industry provides for the following taxation regimes:

  • general;
  • simplified;
  • UTII ( single tax on imputed income);
  • patent.

The most common option when choosing a tax regime for individual entrepreneurs is a simplified scheme.

This system provides for the completion of nine forms that will need to be submitted to the construction department and the tax office.

For example, according to common system taxation of such forms will be 21, and the patent system consists in the value of the acquired patent, which is the amount of tax paid to the state.

Reporting of individual entrepreneurs in construction

Before submitting reports, it must be carefully checked in order to avoid problems with the tax office. To do this, you need to be guided by the requirements of the current legislation in the field of filling out and submitting financial statements to the supervisory authority.

Tax reporting is not only a necessity, but also carries an analysis function. So, knowing the results of the main income and expense items, you can understand in which direction it is best to develop.

Building legislation allocates 30 calendar days for the preparation of a quarterly report, an 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 carried out over several reporting periods. This will allow you to see their dynamics and structure, which will help to coordinate the conduct of business, using optimal schemes to minimize taxation.

There are certain tax incentives in the construction business that can provide significant savings in the payment of value added tax. But if you want to increase profits by optimizing taxes, it should be remembered that the use of unlawful methods for this purpose can lead to the use of administrative measures, and in especially severe cases, criminal liability.

Now many businessmen are thinking about how to open a construction IP. To start your business on legislative basis, a number of specific conditions and rules must be observed. Most often, these rules have their own characteristics, depending on the field of activity that a person wants to be engaged in.

Starting a construction business has a number of prerequisites to fulfill. Often, to start an individual business, you need a license to carry out any type of activity. Construction activity is no longer a business requiring a license, but some other documents are required.

How an entrepreneur can open a construction IP

First of all, a future entrepreneur should think about registering his business and its stages.

To arrange construction company, you need to decide what form of organization it will belong to. The most common are limited liability companies or simple registration of individual entrepreneurship, but this does not mean that such types of business organization as open or closed joint-stock company or a cooperative are not suitable for a construction company.

How can you open a construction IP? If the choice stopped at the registration of a limited liability company, the following documents will be required:

  • copies of passports of all persons who are the founders of the organization;
  • a letter guaranteeing ownership of the premises in which the company will be located.

If there is a legal entity or organization among the founders, copies of its constituent documents must be provided. To register as an individual entrepreneur, you need to make a copy of your passport, which will be certified by a notary. A copy of the taxpayer identification number must be provided, the state fee for registering an entrepreneur is paid, a receipt confirming this fact, a statement is provided. Any law firm can tell in detail about all the intricacies of organizing a construction business.

An important point of opening a construction company is the choice of a tax system. This is essential for the profitability of the business. You can use the system general taxation or a simplified system. All these issues must be discussed in advance with the persons providing accounting services.

A certificate of ownership of the premises is necessary not only for the operation of the company, but for indicating legal address organizations.

Although a license is not required to conduct construction activities, there is another mandatory formality. For those who want to engage in construction activities or design, the legislation introduced the need to join a self-regulatory organization and obtain permission from this self-regulatory organization to carry out construction work.

If the construction activity for individual entrepreneurs is construction work and repairs, then it is necessary to proceed as follows. Most of the services provided by construction companies require joining a self-regulatory organization. The company can independently choose which one, having familiarized itself with the list of organizations in the unified register. If the choice is made, the next step is to contact a representative of an organization located in the same region as the founder, and get a list of all the documents required for entry with a sample of their filling.

Back to the table of contents

Required documents

To join the organization of builders, you need the following papers:

  • certificate with the main state registration number, taxpayer identification number;
  • charter;
  • protocol on the election of the head;
  • order for his appointment;
  • extract from a single state register legal entities;
  • diplomas confirming secondary and higher education of the staff of engineers;
  • papers testifying to the completion of refresher courses.

Here you must provide a lease agreement for the premises for the organization or a certificate of ownership of it. A construction company can do without joining a self-regulatory organization if its field of activity concerns repair and decoration works, installation of lightweight structures for fencing, such as doors or windows.

Of course, the profitability of any organization depends on attracting customers to its services. For a client base to appear, a good advertising campaign is needed for the future company.

Back to the table of contents

The costs of organizing a construction IP

Sole proprietors seeking to work in the construction industry should be aware of what issues will require financial attention. Money will require state registration of the company, registration. If the activities of the entrepreneur will not concern repair and installation, it is necessary to obtain an SRO permit. The company needs premises that will have to be bought or rented. It is necessary to take care of the bookkeeping of the future organization and the advertising campaign to attract customers.

Of course, the purchase of the necessary equipment for the premises, materials for work, possibly transport, requires money. And this is without taking into account the wages for the employees of the construction company.

When thinking about the income of the construction business, it is worth paying attention to the area where the company will operate. If this Big city with a population of millions, it will not be easy to stand out from the background of competing organizations. The case will require a large amount, but if the company can hold on, then the profit will be quite high. If you open a construction company in a small town, you can ensure income stability. It is convenient to start working in the suburbs, gradually gaining clients, to get to the capital, from where orders can also come.

In order for a start-up company to work, the following list of personnel is required:

  • director;
  • accountant;
  • foreman;
  • estimator;
  • at least five workers;
  • driver.

Joining a self-regulatory organization also requires costs:

  • National tax;
  • entrance fee, which is paid once;
  • the contribution to the compensation fund is also paid once;
  • members of the organization must make monthly contributions;
  • pay for the training of specialists;
  • pay every year the amount for the liability insurance contract.

The organization of the material and technical equipment of the company will also require a considerable amount. For a construction company just starting their business, it is wiser to rent some equipment, especially if they are construction vehicles.

Individual entrepreneurs are as full-fledged participants in the construction market as legal entities. Legal status An individual entrepreneur in relation to self-regulatory organizations operating in the field of construction practically does not differ from LLC or other organizational and legal forms of legal entities.

A logical consequence of this is a positive actual question about whether an individual entrepreneur can get an SRO for construction, design or survey.

In other words, the same rules for the work of self-regulatory organizations apply to individual entrepreneurs as to legal entities. They are established by the provisions of No. 315-FZ, amended by No. 372-FZ, which entered into force in mid-2017.

New rules for the participation of individual entrepreneurs in the work of SROs established by No. 372-FZ

Signed by the President in mid-2016, No. 372-FZ, which came into force almost a year after that, seriously changed the rules for the work of self-regulatory organizations operating in the construction sector.

The innovations affected almost all market participants: both in terms of types of activity - builders, designers and surveyors, and the legal form of business entities - LLC, individual entrepreneur, etc.

As a result, the conditions for joining and membership in SROs for individual entrepreneurs have changed quite a lot.

The most important amendments to the legislation on self-regulatory organizations introduced by No. 372-FZ include the following:

  • cancellation of certificates of admission for SROs to perform certain types of work in construction, design and survey;

    • a fundamental change in the conditions and requirements that determine the need for membership in an SRO, moreover, for both individual entrepreneurs and LLCs;

    the introduction of a regional principle in the formation of self-regulatory building organizations, which has not yet touched designers and surveyors;

    creation of two types of compensation funds. The funds of the first of them are intended for possible compensation for harm caused by the SRO participant, and the resources of the second can be used to ensure that the SRO members fulfill their contractual obligations in the field of competitive procurement;

    change in the amount of contributions to compensation funds. This innovation mainly affected the large market participants, which are seldom seen by individual entrepreneurs.

The need to join an SRO for an individual entrepreneur

Characteristic feature of the amendments introduced by No. 372-FZ is that a significant part of small participants in the construction market, working with small volumes or on a subcontract basis, are exempted from the need for mandatory entry into a self-regulatory organization.

This circumstance directly concerns the majority of individual entrepreneurs belonging to this category. Today, membership in an SRO is mandatory for an individual entrepreneur only in one of the following situations:

  • conclusion of direct contracts for construction, design or engineering survey from technical customers, developers, regional operators of various federal programs, as well as organizations operating buildings and structures;

    • performance survey work on the land plots owned by the state or municipality (for individual entrepreneurs who are members of the SRO of prospectors);

    work of an individual entrepreneur in the status of a developer in the independent implementation of design and construction work (for entrepreneurs who are members of the SRO of builders or designers);

    signing and subsequent implementation of a contract for an amount of 3 million rubles or more (for individual entrepreneurs working in construction).

The above conditions, under which there is a need for an individual entrepreneur to join the corresponding SRO, were introduced by No. 372-FZ. They allow a large number of individual entrepreneurs working on subcontracts or under contracts not exceeding 3 million rubles not to join self-regulatory organizations. Undoubtedly, this is one of the most important advantages of the reform of SROs in construction.

Requirements for an individual entrepreneur to join an SRO

A positive answer to the question of whether an individual entrepreneur can get an SRO in the field of construction depends entirely on whether the individual entrepreneur meets the requirements imposed by the legislation and rules of a self-regulatory organization or not. They can be divided into three categories - financial, qualification and insurance.

Financial requirements for an individual entrepreneur to join an SRO

To obtain membership in an SRO, an individual entrepreneur must prove that he has enough financial resources to bear the following expenses:

  • entrance fee. Its size is determined internal regulations SRO, and in some professional associations there is simply no payment upon joining;

    • regular payment for participation in an SRO. The frequency of such payments is established by the self-regulatory organization itself. Usually monthly or quarterly installments are used;

    contributions to compensation funds (CF) of a self-regulatory organization. Most serious look financial requirements to SRO participants, including those who are individual entrepreneurs. For example, minimum size the contribution to the KF to compensate for the damage of the construction SRO is 100 thousand rubles. If you want to participate in competitive procurement, you will have to make another payment in the amount of at least 200 thousand rubles. These funds are directed to the KF to secure contractual obligations.

Qualification requirements for individual entrepreneurs

To join the SRO of builders, designers or prospectors, an individual entrepreneur must have a higher education in a specialty corresponding to the type of future activity. In addition, another mandatory requirement is work experience in one of these professions, which is at least 5 years.

At the same time, an individual entrepreneur for membership in an SRO does not need the obligatory presence of 2 specialists among the hired workers included in the National Register. This is one of the few differences in the requirements for individual entrepreneurs in comparison with legal entities. However, the SRO rules may include this condition as mandatory.

Liability insurance claims

Many self-regulatory organizations include liability insurance as mandatory requirements to join the association, regardless of the status of a potential participant.

In the previous version of the legislation, the conclusion of an insurance contract, although it was not legally obligatory, in fact, an insurance policy was always drawn up, since this made it possible to significantly reduce the amount of the minimum contribution to the SRO compound fund. In general, a similar situation persisted after the introduction of No. 372-FZ, therefore, the clause on obtaining insurance is still included in the rules of most of the self-regulatory organizations operating today.

List of documentation required for the entry of an individual entrepreneur into an SRO

When answering the question of how an individual entrepreneur can join an SRO, one should not forget about the package of documentation that a potential participant in a professional association must prepare and provide. It includes:

  • an application for joining an SRO, as well as an information sheet indicating the size of contracts that the individual entrepreneur plans to conclude;

    • passport, as a document confirming the identity and place of registration of the entrepreneur;

    registration documents of individual entrepreneurs, including certificates of registration;

    documents that confirm compliance with the qualification requirements of No. 372-FZ and SRO rules. They can relate both to the individual entrepreneur himself (required) and to the specialists working for him (if necessary);

    documents on liability insurance, availability of the required material and technical base, financial capacity to pay contributions, etc.

The last point of the above list of the IP submitted for joining the SRO of builders, designers or document surveyors is necessary if such a requirement is established by the rules of a self-regulatory organization. Federal legislation specified documents does not consider it obligatory.

According to the first part of the Civil Code, all citizens of the country can conduct business activities without forming a legal entity. Since January 1, 2010, no licenses have been issued for construction activities, but membership in an SRO (self-regulatory organization) is required to carry out the work. That is, an individual entrepreneur can, on an equal basis with legal entities, engage in activities in the field of construction. To do this, it is necessary to obtain permission from the SRO of builders to carry out work.

The SRO issues a work certificate once, but it must be renewed every year. The state only regulates the procedure for creating a self-regulatory organization, exercises control and supervision.

And the entrepreneurs themselves are responsible for the design quality and safety. In the SRO, there are compensation funds, from which a fine is paid in case of damage.

Guided by The Urban Planning Code Russia (article 55.8), individual entrepreneur or legal entity. a person can carry out work affecting the objects of the cap. construction. To do this, you need an SRO certificate, which contains a list of permissible works.

Order No. 624 of the Ministry of Regional Development (12/30/2009) defines the following types of work for which SRO approval is required:

  • Works in the field of engineering and geodetic surveys.
  • Investigation of the state of the foundation of structures and buildings, soils.
  • Construction or construction of mine facilities.
  • Preparation of schemes for the planning of the land plot.
  • Inspection of building structures of structures and buildings.
  • Works in the field of engineering and geotechnical surveys.
  • Commissioning works.
  • Works in the field of engineering and environmental surveys.
  • Arrangement or construction of tram and railway tracks.
  • Construction of subways, tunnels.
  • Construction of overpasses, bridges and overpasses.
  • Diving works, hydraulic engineering works.
  • Works in the field of engineering and hydrometeorological surveys.
  • Arrangement or construction of airfields and highways.

The entire list can be found on the SRO website or in the Order N624 of the Ministry of Development of 12/30/2009 (as amended on 11/14/2011).

Self-regulatory organization certification and membership is not required if:

  • A garage is being built on a land plot, which is provided by nat. a person for their own purposes (while individual will not conduct business on it). Or on the site for a summer cottage and gardening.
  • Reconstruction or construction of objects that are not capital objects is being carried out. construction (sheds, kiosks, etc.).
  • Auxiliary facilities are under construction.
  • Repair of facilities is carried out if the design characteristics, which are responsible for reliability and safety, are not affected.

Consequently, an individual entrepreneur can engage in a fairly wide range of works in construction.

How to open an individual entrepreneur for construction and repair in 2017

Registration of LLC for construction

Information on how to open an individual entrepreneur for construction is very important for those who have decided to do business in this segment of market relations.

Registration of an individual entrepreneur for construction

Recently, builders do not need to issue a license to carry out construction, finishing, design, and 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.

Registration of individual entrepreneurs for construction

Opening a sole proprietorship is the easiest way to start your own business. The registration procedure is straightforward if the person concerned is not prohibited from engaging in such activities (for example, by a court decision or verdict that has entered into legal force or by a recent bankruptcy procedure).
How to start a construction company checklist for starting a construction business

In order to start your own business in the construction industry, it is important to enter information about the entrepreneur in the register. The state registration procedure takes three to five working days. You just need to correctly collect and submit the documents.
IP: everything you need to know

Consider how to open an IP for construction:

select code economic activity that matches the construction; collect and submit to the tax authority at the place of residence a package of documents, which consists of:

For construction, we select codes from section 41 "Construction of buildings" of the OKVED classifier 2, which correspond to the activities for the preparation of construction sites, construction of buildings and structures (real estate), services for the provision of overhaul, equipment installation.

After state registration of a private builder as an individual entrepreneur (IE), as practice shows, he needs to find out several factors: when and what kind of reporting he will have to submit to the local tax office. Known in construction industry five variations of filing such a declaration: general regulations, a simplified taxation scheme, a system of documentation in the form of a single tax, a simplified patent-type system.
When the general regime provides about 21 forms per year, working according to a simplified scheme, it is enough to submit only 9 completed forms to the construction department and the inspectorate. An entrepreneur in the construction industry who has chosen a simplified system will need to submit exactly 9 forms. The value of the patent will be the amount of tax that the builder must pay to the state. If the work was suspended and the profit was not credited to the account in the form electronic money, for an individual entrepreneur, the delivery of reports, be that as it may, must be performed by production employees in a thorough manner.
Of course, all declarations will be submitted to the tax office for review, they must be filled out carefully, making sure that the data is correct. It is noteworthy that it is necessary to compare several types of accounting and effectively analyze which real profit indicator differs from the actual level.
The strictest reporting requirements must be met by any such builder if it is standardized for workers tax office and enables the head of the enterprise to analyze the movement of finances. Always preparation tax reporting allows you to compare the levels of quarterly payments and declarations over several years, which clearly demonstrates how successful the firm is. To draw up a quarterly report on building codes, 30 days are allocated. For a year report - 100 days. Regardless of the crisis in construction production and the huge volumes of work, this is quite a sufficient period, because in this case the accountant will be able to do everything himself.
Minimizing taxation in the construction industry is a very important and interesting point, and in practice it should not be forgotten. In this case, a certain method of efficient payment of taxes is used when the total payments are reduced.

What an individual entrepreneur can do in construction

This is achieved through the choice of a construction business model, the right investment and application tax incentives... Here it is necessary to weigh all the factors in advance, if a decision is made in construction contract not to the benefit of general production. In case of misuse of benefits, additional taxes will be charged.

On personally owned land plots I am planning to build residential houses for sale. To do this, I want to register as an individual entrepreneur and apply a simplified taxation system. I will not have hired workers. What taxes and fees will I have to pay?

Registration in tax authorities

In paragraph 1 of Art. 83 of the Tax Code of the Russian Federation established the obligation of an individual to register with the tax authorities, in particular, at the place of residence, the location of his real estate and Vehicle(see also letters of the Federal Tax Service of Russia in Moscow dated 03.04.2007 No. 09-17 / 030104 and UMTS of Russia in Moscow dated 30.07.2004 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 of the Federal Law of 08.08.2001 No. 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs".

Individual entrepreneurs using 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 extraordinary 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 Tax Code income from sales is recognized as revenue, including from the sale of goods (works, services) as own production and previously purchased.

Consequently, the income received by an individual entrepreneur from the sale land plots and houses built on them are reflected in the income taken into account in determining tax base on the 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 of article 346.21 of the Tax Code of the Russian Federation). 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).

Tax based on the results of the tax period (year) is paid no later than the deadline for submitting a 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 tax on personal income (in relation to income received from entrepreneurial activity, with the exception of tax paid on income taxed on tax rates, provided for in paragraphs 2, 4, and 5 of Art. 224 of the Tax Code of the Russian Federation), and the tax on property of individuals (in relation to property used for entrepreneurial activity). Such entrepreneurs are not recognized as payers of VAT, with the exception of VAT payable in accordance with the Tax Code of the Russian Federation when importing goods 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 using a 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 of transactions for the sale of land plots (shares in them) and for payers of this tax (subparagraph 6 of paragraph 2 of 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.

Land tax

On the basis of paragraph 1 of Art. 388 and clause 1 of Art. 389 of the Tax Code of the Russian Federation, an individual entrepreneur is recognized as a payer of land tax in respect of land plots in his ownership.

Tax period until land tax- calendar year.

The reporting periods for taxpayers - organizations and individuals who are individual entrepreneurs - are I, II and III quarters of the calendar year.

When establishing a tax, the representative body of the municipality (legislative (representative) bodies state power cities of federal significance Moscow and St. Petersburg) has the right not to establish reporting period(Article 393 of the Tax Code of the Russian Federation).

The tax and advance payments on it are paid by taxpayers in the manner and terms fixed by the regulatory legal acts of the representative bodies municipalities(by the laws of the cities of federal significance Moscow and St. Petersburg) (clause 1 of article 397 of the Tax Code of the Russian Federation). At the same time, the deadline for paying tax 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 determined that tax returns taxpayers submit no later than February 1 of the year following the expired tax period.

Advance payments for land tax are paid within the timeframes provided for by regulatory legal acts of the representative bodies of municipalities (laws of the federal cities of Moscow and St. Petersburg), on the territory of which the land plots are located.

Insurance premiums

Since there are no hired workers for an individual entrepreneur, insurance premiums he will pay only on the basis of clause 2 h. 1 of Art. 5 of the Federal Law of 24.07.2009 No. 212-FZ "On insurance contributions to Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal fund compulsory health insurance and territorial funds compulsory health insurance "(hereinafter - Law No. 212-FZ), that is, only for yourself.

Payers of insurance premiums listed in paragraph 2 of Part 1 of Art. 5 of Law No. 212-FZ, pay the corresponding insurance contributions to the Pension Fund of the Russian Federation and compulsory health insurance funds in the amount determined based on the cost 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 beginning of the next settlement period, the amount of insurance premiums payable by them for this settlement period, must be determined based on the cost of the insurance year in proportion to the number of calendar months starting from the calendar month of the beginning of the activity. 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 the beginning of activities for an individual entrepreneur is the calendar month in which his state registration as an individual entrepreneur was carried out. The basis is clause 1 of 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 plots.

The cost of the insurance year for 2011 is RUB 13,509. 60 kopecks (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 of Law No. 212-FZ

individual entrepreneurs who do not make payments to individuals do not calculate and do not pay insurance premiums for the compulsory social insurance in case of temporary disability and in connection with maternity to the Social Insurance Fund of the Russian Federation. At the same time, they have the right to voluntarily enter into a legal relationship for such insurance and pay insurance premiums for themselves to the FSS of Russia in accordance with the Federal Law of December 29, 2006 No. 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood. ".

Insurance premiums against industrial accidents and occupational diseases

Article 3 of the Federal Law of 24.07.98 No. 125-FZ "On compulsory social insurance against industrial accidents and occupational diseases" defines the concept of "insured". 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 clause . 1 tbsp. 5 of this law.

Meanwhile, in the case under consideration, there are no employees with whom labor or civil law contracts would have been concluded. Therefore, an individual entrepreneur does not pay insurance premiums against industrial accidents and occupational diseases.

To share with friends:
What else to read

All rights reserved, 2021

Copyright © 2021 Everything for an entrepreneur.