Additionally, it is allowed to reduce the payment to 50% due to insurance premiums that the employer paid for employees. We get: 1,440,000 ₽ ÷ 2 = 720,000 ₽. Calculation according to the simplified tax system "Income minus expenses". We subtract expenses from the earned funds and multiply by 15%. We take 12 months into the calculation.
We get: (2,400,000 ₽ - 1,152,000 ₽) × 15% = 1,872,000 ₽. In this case, russia telegram mobile phone number list the amount of mandatory payments for employees has already been taken into account in expenses, so it cannot be re-applied. The most profitable in this example was the patent tax system. But the simplified tax system, even with deductions of expenses, turned out to be the most expensive.
except for the NPF, an individual entrepreneur must keep tax records to avoid fines and litigation. What needs to be done: Submit reporting documentation on time Pay mandatory deductions established by the Tax Code of the Russian Federation within the time limits In addition, if an entrepreneur maintains a book of income and expenses, he or she must regularly enter data into it.