FLP under the regular or single tax payer third group? What's more profitable?
A draft law on simplified tax system reform made after returning from the proposals of the President and again sent him to sign. While there is almost no reason to Viktor Yanukovych vetoed it. Of course, there are some populists igi report check who write letters to the President that he did not sign the law. You can read about them in this thread on the forum of the newspaper "private igi report check entrepreneurs".
After general information continue to analyze the advantages and disadvantages igi report check of the new simplified tax system and compare it with the existing general system for individual entrepreneurs. In comments to the article Comparison Chart SE tax on a single group, and the third on general taxation, Mr. Nicholas proposed to calculate how much will be paid to the budget igi report check FLP under the regular single tax payer and the third group in the event that they receive the same income in the reporting quarter . For a more objective igi report check calculation was invited to two digits gross income entrepreneur - 10 000.00. and 50 000.00.
In this post, I will try to analyze how businesses igi report check will pay to the budget for an equal income. Thus, those who are still undecided, will finally clear that the tax system igi report check to choose the new 2012. Example for calculating payments to the budget for entrepreneurs
Example tried to make the most "perfect". Since our calculations will participate VAT revenue figures increase in the amount of value added tax. They will be 12 000.00. and 60 000.00. So there you go.
Entrepreneur retailer. Sells one type of product. Let it be computer monitors. SE buys VAT 840,00 for each monitor UAH. including VAT 140.00 USD. Sells for 1200.00 USD. including VAT 200.00 USD. Then our example would be divided into two parts.
- The minimum wage 985.00 USD;
- It should igi report check be noted that in the examples will involve entrepreneurs as VAT payers and non-payers. For payers of value added tax, of the income and expense amounts igi report check are excluded VAT. Therefore, the words "FLP - for VAT received income of $ 12 000 or 60 000 USD." igi report check Is implied the full amount of money that person got for the sold goods.
- The main additional condition that in case of the presence or absence of a strong effect on the calculation results. It consists of advance payments to single social contribution. As you know, advance payments are included in the cost of the employer, provided documentary proof of payment. If you do the calculations on the basis of advance payments, they come very, very voluminous. So for our example, suppose that the entrepreneur has just moved to a common system of taxation, and in return for the first quarter of specified size expected net income in the amount igi report check of 0.00 USD. Accordingly, advance payments of Single Contribution a person should not pay. Thus, their sum will not be able to increase spending. How many person under the regular and single tax payer will pay a third of the budget? The results of calculations
For those who do not want to read all the calculations suggest right results. Also, I advise you to read the conclusions at the end of the article. Indeed, the results igi report check of our calculations can not be called perfect. There is always some nuances. Some of them try to consider the conclusions of the article. But who wants to fully delve into the calculations, then ask mercy. Calculations for each system are listed immediately after the table.
The results of our group the complex arithmetic in the table. I think that some rows need clarification. Specifically this line "net income" and "actual net income" and why they are different numbers. "Naked eye" can see that the difference is the sum of value added tax. There it is due to the fact that the entrepreneur igi report check under the regular tax - payer of the income and expenses not included in the amount of value added tax. In FOP on a common system of VAT defaulter on the contrary, of the income igi report check and expenses include the amount of value added tax (if I may say so, as I said). Accordingly, in the case of a realized goods equal amounts, net income zahalnosystemnykiv VAT payers and non-payers will be different.
The line "Income after tax" - this is exactly what is entrepreneur. igi report check So say his earnings, for which it is established. igi report check It depends on the amounts that FLP pay into the budget as tax and unified social contribution. Total taxation without VAT common system of taxation for VAT payers of single tax third group (rate 5%) single taxpayers the third group (the rate of 3% + VAT) Income 12 000 USD. PIT / single tax 540 450 600 300 Single Contribution 1 249.2 1 100 1 025.4 1 025.4 VAT
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A draft law on simplified tax system reform made after returning from the proposals of the President and again sent him to sign. While there is almost no reason to Viktor Yanukovych vetoed it. Of course, there are some populists igi report check who write letters to the President that he did not sign the law. You can read about them in this thread on the forum of the newspaper "private igi report check entrepreneurs".
After general information continue to analyze the advantages and disadvantages igi report check of the new simplified tax system and compare it with the existing general system for individual entrepreneurs. In comments to the article Comparison Chart SE tax on a single group, and the third on general taxation, Mr. Nicholas proposed to calculate how much will be paid to the budget igi report check FLP under the regular single tax payer and the third group in the event that they receive the same income in the reporting quarter . For a more objective igi report check calculation was invited to two digits gross income entrepreneur - 10 000.00. and 50 000.00.
In this post, I will try to analyze how businesses igi report check will pay to the budget for an equal income. Thus, those who are still undecided, will finally clear that the tax system igi report check to choose the new 2012. Example for calculating payments to the budget for entrepreneurs
Example tried to make the most "perfect". Since our calculations will participate VAT revenue figures increase in the amount of value added tax. They will be 12 000.00. and 60 000.00. So there you go.
Entrepreneur retailer. Sells one type of product. Let it be computer monitors. SE buys VAT 840,00 for each monitor UAH. including VAT 140.00 USD. Sells for 1200.00 USD. including VAT 200.00 USD. Then our example would be divided into two parts.
- The minimum wage 985.00 USD;
- It should igi report check be noted that in the examples will involve entrepreneurs as VAT payers and non-payers. For payers of value added tax, of the income and expense amounts igi report check are excluded VAT. Therefore, the words "FLP - for VAT received income of $ 12 000 or 60 000 USD." igi report check Is implied the full amount of money that person got for the sold goods.
- The main additional condition that in case of the presence or absence of a strong effect on the calculation results. It consists of advance payments to single social contribution. As you know, advance payments are included in the cost of the employer, provided documentary proof of payment. If you do the calculations on the basis of advance payments, they come very, very voluminous. So for our example, suppose that the entrepreneur has just moved to a common system of taxation, and in return for the first quarter of specified size expected net income in the amount igi report check of 0.00 USD. Accordingly, advance payments of Single Contribution a person should not pay. Thus, their sum will not be able to increase spending. How many person under the regular and single tax payer will pay a third of the budget? The results of calculations
For those who do not want to read all the calculations suggest right results. Also, I advise you to read the conclusions at the end of the article. Indeed, the results igi report check of our calculations can not be called perfect. There is always some nuances. Some of them try to consider the conclusions of the article. But who wants to fully delve into the calculations, then ask mercy. Calculations for each system are listed immediately after the table.
The results of our group the complex arithmetic in the table. I think that some rows need clarification. Specifically this line "net income" and "actual net income" and why they are different numbers. "Naked eye" can see that the difference is the sum of value added tax. There it is due to the fact that the entrepreneur igi report check under the regular tax - payer of the income and expenses not included in the amount of value added tax. In FOP on a common system of VAT defaulter on the contrary, of the income igi report check and expenses include the amount of value added tax (if I may say so, as I said). Accordingly, in the case of a realized goods equal amounts, net income zahalnosystemnykiv VAT payers and non-payers will be different.
The line "Income after tax" - this is exactly what is entrepreneur. igi report check So say his earnings, for which it is established. igi report check It depends on the amounts that FLP pay into the budget as tax and unified social contribution. Total taxation without VAT common system of taxation for VAT payers of single tax third group (rate 5%) single taxpayers the third group (the rate of 3% + VAT) Income 12 000 USD. PIT / single tax 540 450 600 300 Single Contribution 1 249.2 1 100 1 025.4 1 025.4 VAT
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