MANUAL for start-ups

I. Overview of the business


II. Registration of an individual entrepreneur


1. The value and stages registration of individual entrepreneur


2. The state registration


3. Registration with the tax authorities


4. Registration of extra-budgetary social funds


5. The bank account


III. License to engage in certain activities


1. General Provisions


2. In some cases, you must obtain a license


3. Required Documents


4. The procedure for obtaining the license and the term


5. Suspension and cancellation of license


6. Responsibility for violation of legislation on licensing


IV. Using the entrepreneur wage labor


1. Features of the employment contract


2. A contract of full liability


3. Contracts of a civil nature


Model contract agreement


Standard contract paid services


V. Settlements entrepreneur with a population of


1. Cash payments from population without CMC


2. Settlements with a population with PFC


VI. General information about the taxation of individual entrepreneurs


1. Relationship with tax authorities


2. System of taxation of individual entrepreneurs


3. Total taxes paid by individual entrepreneurs


VII. Tax on income from business activities (traditional system)


1. General Provisions


2. Organization of income and expense


3. Income from business activities


4. Control of the tax authorities for the correct application of prices of transactions


5. Income tax benefits (tax deductions)


6. The procedure and terms of payment of income tax on income from business activities


7. Payment of income tax withheld from employees entrepreneur


VIII. The cost of business


1. The guidelines for determining the costs entrepreneur


2. Documentation of expenses entrepreneur


3. The costs are not included in the expenses of the owner taken for tax purposes


4. Costs businessman taken for tax purposes


IX. The simplified system of taxation, accounting and reporting


1. Advantages and disadvantages of a simplified tax system for entrepreneurs


2. The terms of the transition to a simplified system


3. Payment of taxes under the simplified system of taxation


4. The transition to the simplified tax system


5. The annual cost of the patent


6. Procedure for the payment of the cost of a patent


7. Accounting entrepreneurs under the simplified tax system


8. Control over the correctness of the tax authorities pay the annual cost of a patent


9. Refusal of the simplified tax system


X. The single tax on imputed income


1. Advantages and disadvantages of the single tax on imputed income for the entrepreneur


2. The essence of a single tax


3. The rates and method of payment of the single tax


4. Calculation of the single tax on imputed income


5. Accounting entrepreneur


6. The certificate of payment of the single tax on imputed income


7. Go to the payment of a single tax on imputed income


8. The tax liability businessman associated with the violation of the rules of payment of the single tax on imputed income


XI. The unified social tax


1. General concepts


2. The payment of the unified social tax Business Employers


3. The payment of the unified social tax entrepreneurs independently engaged in business activities ("for himself")


4. Accounting


5. The responsibility for the improper payment of the unified social tax


XII. Sales tax


1. Objects of taxation and payers of sales tax


2. The procedure for payment of sales tax


XIII. Value added tax


1. Individual entrepreneurs - VAT payers


2. The tax base


3. Tax rates


4. The procedure for the payment of VAT


XIV. Responsibility for non-business nalo
The material is presented in the form of questions and answers that allows you to find the answers to both beginners and existing entrepreneurs. Nadyus that such information will help aspiring entrepreneurs to open their own business to avoid many mistakes.