To encourage private entrepreneurial activity, the state introduced the so-called "tax holidays". This is a temporary exemption of individual entrepreneurs from the obligation to pay taxes (during initial registration) for a period of not more than 2 years. According to 477-FZ of December 29, 2014, "individuals" get the opportunity to apply a 0% tax rate. However, the authorities of each region reserve the right to introduce various reservations and local conditions - this is also important to take into account, because this “holiday” benefit is not valid in absolutely all regions of the Russian Federation. In addition to compliance by type of activity (we remind you: scientific, social, industrial, domestic services), the application of the 0% rate is possible subject to the following requirements:
IP registration is primary;
no more than 2 years must pass from the fact of registration;
70% of the profit comes from the type of activity that falls under the benefit.
The term of "tax holidays" in the Russian Federation has been extended until 2020.
Due to the fact that any, and even more so tax holidays, tend to end, the founder of his own Germany WhatsApp Number List production should not relax for a long time, but should keep his finger on the pulse of the tax situation. For individual entrepreneurs, preferential options are again offered, namely: the possibility of obtaining a fiscal installment plan in paying taxes, if the entrepreneur suddenly finds himself in a force majeure situation and is able to document this. This benefit is provided for a period not exceeding 1 year. The list of special circumstances includes, in particular: deprivation of property as a result of a natural disaster (flood, fire, etc.); threat of bankruptcy and/or partial or complete insolvency; seasonal work schedule.
As for the benefits for certain social groups of citizens, on the one hand, tax breaks should encourage citizens of these categories (persons with disabilities, parents with many children) to open their own business, but, on the other hand, as it turns out, the benefits for these groups of citizens are insignificant. So, for example, an individual entrepreneur who has three or more minor children as dependents is exempted from paying state duty when registering a business. In addition, preferential programs for these categories of persons engaged in entrepreneurship are not updated in all regions of the Russian Federation.