Особливості вибору системи оподаткування фізичною особою-підприємцем
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Файли
Дата
2018
Автори
Лопатовський, В.Г.
Грицаюк, М.В.
Lopatovskyy, V.
Grytsaiuk, M.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
У статті оцінено основні системи оподаткування фізичних осіб-підприємців, а саме: загальну та спрощену системи
оподаткування. Здійснено порівняння особливостей єдиного податку для окремих груп спрощеної системи оподаткування.
Проаналізовано класифікацію систем оподаткування доходів фізичних осіб-підприємців, наведено характеристики за кожною
із них, на основі яких окреслено переваги та недоліки.
The purpose of the article is to study the peculiarities of taxation systems for entrepreneurship incomes - individualsentrepreneurs: detailed study of tax rates, permitted areas of activity, number of employees for each group of simplified taxation system; defining characteristics of the general system of taxation, identifying the advantages and disadvantages of each. The article assesses the main systems of taxation of individual entrepreneurs, namely: a general and simplified taxation system. A comparison of the features of the single tax for certain groups of the simplified taxation system is carried out. The classification of income taxation systems for individualsentrepreneurs is analyzed, characteristics for each of them are presented, on the basis of which advantages and disadvantages are outlined. Therefore, analyzing the above information, it should be noted that both general and simplified taxation systems have their advantages and disadvantages. The advantages of the general system of taxation are: unlimited number of employees, the volume of income received and the choice of any kind of activity, and the disadvantage is the obligatory maintenance of a large number of accounting documents. The advantages of the simplified system are the less accounting operations, lower tax rates, disadvantages - the restriction of the number of employees, the limitation of the annual income, the prohibition to engage in certain types of economic activity. A simplified taxation system for individual entrepreneurs is more loyal and clear in administration than general ones. It is also more convenient to use for individuals-entrepreneurs who just start their business. When choosing a taxation system, it is necessary to calculate in advance all the advantages and disadvantages of these systems, consider the type of activity in which the individual entrepreneur plans to work, the estimated income and choose the most optimal both in the administration and in taxation.
The purpose of the article is to study the peculiarities of taxation systems for entrepreneurship incomes - individualsentrepreneurs: detailed study of tax rates, permitted areas of activity, number of employees for each group of simplified taxation system; defining characteristics of the general system of taxation, identifying the advantages and disadvantages of each. The article assesses the main systems of taxation of individual entrepreneurs, namely: a general and simplified taxation system. A comparison of the features of the single tax for certain groups of the simplified taxation system is carried out. The classification of income taxation systems for individualsentrepreneurs is analyzed, characteristics for each of them are presented, on the basis of which advantages and disadvantages are outlined. Therefore, analyzing the above information, it should be noted that both general and simplified taxation systems have their advantages and disadvantages. The advantages of the general system of taxation are: unlimited number of employees, the volume of income received and the choice of any kind of activity, and the disadvantage is the obligatory maintenance of a large number of accounting documents. The advantages of the simplified system are the less accounting operations, lower tax rates, disadvantages - the restriction of the number of employees, the limitation of the annual income, the prohibition to engage in certain types of economic activity. A simplified taxation system for individual entrepreneurs is more loyal and clear in administration than general ones. It is also more convenient to use for individuals-entrepreneurs who just start their business. When choosing a taxation system, it is necessary to calculate in advance all the advantages and disadvantages of these systems, consider the type of activity in which the individual entrepreneur plans to work, the estimated income and choose the most optimal both in the administration and in taxation.
Опис
Ключові слова
платник податків, фізична особа-підприємець, загальна система оподаткування, спрощена система оподаткування, єдиний податок, taxpayer, individual entrepreneur, general taxation system, simplified taxation system, single tax
Бібліографічний опис
Лопатовський, В.Г. Особливості вибору системи оподаткування фізичною особою-підприємцем [Текст] / В. Г. Лопатовський, В. О. Вакулова // Вісник Хмельницького національного університету. Економічні науки. – 2018. – № 4. – С .115-118.