Recently, the online store isa good opportunity to create your own business, but, as you know, any business requires payment of taxes. Moreover, in 2007 the Government of the Russian Federation approved and adopted the "Rules for the sale of goods by remote means". These rules along with the law "On the Protection of Consumer Rights" and the Tax Code of the Russian Federation regulate the activity of online stores.
После принятия данных законов деятельность every Internet resource is clearly stipulated. Therefore, when deciding to create, you must calculate the taxation of the online store. There is a question that it is better to choose LLC or IP, is it necessary? IP for the online store is more acceptable option if you want to manage a minimum of accounting. Features in the registration of an individual entrepreneur in this case there.
At the very beginning, we must immediately decide whichtaxation online store more profitable. For the work itself, you can choose a simplified or general system, unfortunately, with this type of activity UTII is not provided.
The choice of taxation system is one of the mostmain issues. It significantly affects the amount of income of each entrepreneur and the maintenance of all accounting. Moreover, a statement on the method of taxation must be submitted immediately when registering the IP, otherwise the system will automatically be only general. Apply for a transition to a simplified system next time will be only in a year.
A common system implies maintaining a completeaccounting, calculation and payment of each tax separately: profit tax, transport tax, VAT, property tax and others. It is advantageous if the online store represents only one aspect of the entrepreneur's activities. A simplified system is more simple to use, for calculations, in fact, only one income tax is applied.
There are 2 options for calculating the profit tax for a simplified system.
- tax at a rate of 15% is defined, as the tax withof the entrepreneur's income less expenses. It is necessary to maintain an accounting department that will be able to track which expenses can be read and what expenses can not be taken to offset. Such a system is advantageous if the cost of maintaining an online store exceeds 70% of the income level. In some regions, the amount of this tax can be reduced to 5 percent, it all depends on the decisions of local authorities.
- tax at a rate of 6% from all incomes, to definewhich is much simpler. This amount of tax is determined if income is chosen as the calculus. This is income from the amount of money received in the tax period to the account that the online store has. Accounting in this case is the simplest. When choosing a 6% rate, the amount of tax can be reduced to 50%, depending on payments to the pension and other funds. If the IP does not have its own wage workers, the tax can be reduced by 100%.
If the income of an individual entrepreneur isthe calendar year exceeded 60 million rubles, the system of taxation of the online store is only possible full. Therefore, we must remember this feature so as not to suddenly face a fait accompli.
If there are employees, a duty arisespay income tax and insurance premiums. And the income tax is deducted from the employee's salary, and the insurance premiums are paid out of the enterprise's income amount. If the workers have no IP, insurance premiums in 2012 will be slightly more than 17 thousand rubles.
Каждый сам выбирает особенности ведения бизнеса в Internet, but if these are the first steps in business, then it is better to choose the simplified system, where the taxation of the online store is 6% of all revenues.
