title: ÐÐ½Ð°Ð»Ð¸Ð· Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð´Ð¾Ñ Ð¾Ð´Ð¾Ð² Ð¸Ð½Ð´Ð¸Ð²Ð¸Ð´ÑÐ°Ð»ÑÐ½ÑÑ Ð¿ÑÐµÐ´Ð¿ÑÐ¸Ð½Ð¸Ð¼Ð°ÑÐµÐ»ÐµÐ¹
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Analysis of income taxation of individual entrepreneur
Creators: name: Ð¡Ð°Ð»Ð°ÐµÐ², Ð¡Ð¸ÑÐ°Ð¶Ð±ÐµÐº
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2021
Subjects: Ð¸Ð½Ð´Ð¸Ð²Ð¸Ð´ÑÐ°Ð»ÑÐ½ÑÐ¹ Ð¿ÑÐµÐ´Ð¿ÑÐ¸Ð½Ð¸Ð¼Ð°ÑÐµÐ»Ñ
ÑÐ¿ÐµÑÐ¸Ð°Ð»ÑÐ½ÑÐµ ÑÐµÐ¶Ð¸Ð¼Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ
ÑÐ¿ÑÐ¾ÑÐµÐ½Ð½Ð°Ñ ÑÐ¸ÑÑÐµÐ¼Ð° Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð°Ñ Ð½Ð°Ð³ÑÑÐ·ÐºÐ°
individual entrepreneur
special tax regimes
taxation
simplified tax system
tax burden

description: ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð²ÑÑÑÑÐ¿Ð°ÐµÑ Ð¸Ð½Ð´Ð¸Ð²Ð¸Ð´ÑÐ°Ð»ÑÐ½ÑÐ¹ Ð¿ÑÐµÐ´Ð¿ÑÐ¸Ð½Ð¸Ð¼Ð°ÑÐµÐ»Ñ ÐÐ¸ÑÐ½Ð¸Ð½ Ð.Ð. ÐÑÐµÐ´Ð¼ÐµÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ ÑÐ¸ÑÑÐµÐ¼Ð° Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ ÐÐ ÐÐ¸ÑÐ½Ð¸Ð½ Ð.Ð. Ð¦ÐµÐ»ÑÑ Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ - ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð´Ð¾ÑÐ¾Ð´Ð¾Ð² Ð¸Ð½Ð´Ð¸Ð²Ð¸Ð´ÑÐ°Ð»ÑÐ½Ð¾Ð³Ð¾ Ð¿ÑÐµÐ´Ð¿ÑÐ¸Ð½Ð¸Ð¼Ð°ÑÐµÐ»Ñ. ÐÐºÑÑÐ°Ð»ÑÐ½Ð¾ÑÑÑ Ð´Ð°Ð½Ð½Ð¾Ð³Ð¾ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð½ÐµÐ¾ÑÐ¿Ð¾ÑÐ¸Ð¼Ð°, ÑÐ°Ðº ÐºÐ°Ðº Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ñ ÑÐ¸ÑÑÐµÐ¼Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð¼Ð¾Ð¶ÐµÑ Ð²ÑÑÑÑÐ¿Ð¸ÑÑ Ð¾ÑÐ½Ð¾Ð²Ð¾Ð¿Ð¾Ð»Ð°Ð³Ð°ÑÑÐ¸Ð¼ ÑÐ°ÐºÑÐ¾ÑÐ¾Ð¼ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ Ð´Ð»Ñ Ð»ÑÐ±Ð¾Ð³Ð¾ Ð¿ÑÐµÐ´Ð¿ÑÐ¸Ð½Ð¸Ð¼Ð°ÑÐµÐ»Ñ. Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¾Ð³Ð¾ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ ÑÑÐ°Ð²Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ Ð½Ð°Ð³ÑÑÐ·ÐºÐ¸ ÐÐ ÐÐ¸ÑÐ½Ð¸Ð½ Ð.Ð. Ð¿Ð¾ Ð£Ð¡ÐÐ Ð¸ Ð¿Ð°ÑÐµÐ½ÑÐ½Ð¾Ð¹ ÑÐ¸ÑÑÐµÐ¼Ðµ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ. ÐÐ¾ Ð¸ÑÐ¾Ð³Ð°Ð¼ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° ÐÐ ÐÐ¸ÑÐ½Ð¸Ð½Ñ Ð.Ð. ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð¾Ð²Ð°Ð½Ð¾ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°ÑÑ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÑ Ð½Ð°Ð³ÑÑÐ·ÐºÑ Ð¿Ð¾ÑÑÐµÐ´ÑÑÐ²Ð¾Ð¼ Ð¿ÐµÑÐµÑÐ¾Ð´Ð° Ð½Ð° Ð¿Ð°ÑÐµÐ½ÑÐ½ÑÑ ÑÐ¸ÑÑÐµÐ¼Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ. Ð ÑÑÐ¾Ð¼ ÑÐ»ÑÑÐ°Ðµ Ð¿Ð¾ Ð¿ÑÐ¾Ð³Ð½Ð¾Ð·Ð½ÑÐ¼ Ð´Ð°Ð½Ð½ÑÐ¼ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ðµ Ð±ÑÐµÐ¼Ñ Ð² 2021 Ð³. Ð±ÑÐ´ÐµÑ ÑÐ½Ð¸Ð¶ÐµÐ½Ð¾ Ð¿Ð¾ ÑÑÐ°Ð²Ð½ÐµÐ½Ð¸Ñ Ñ Ð£Ð¡ÐÐ Ð½Ð° 48,8% (Ð½Ð° 322,3 ÑÑÑ. ÑÑÐ±.), Ð° ÑÐµÐ½ÑÐ°Ð±ÐµÐ»ÑÐ½Ð¾ÑÑÑ Ð²ÑÑÐµ 6,4%.
description: The object of the study is individual entrepreneur Kirnin E.E. The subject of the study is the tax system of individual entrepreneur Kirnin E.E. The purpose of graduation qualification work is to improve the taxation of income of an individual entrepreneur. The relevance of this study is undeniable, as optimization of the tax system can be a fundamental factor of development for any entrepreneur. In conclusion of a practical study, a comparative analysis of the tax burden was carried out by IE Kirnina E.E. according to UPDF and patent system of taxation. According to the analysis of IP Kearney-well E.E. recommend optimizing the tax burden on the patent tax system. In this case, according to the forecast data, the tax burden in 2021 will be reduced by 48.8% (322.3 thousand rubles) compared with the simplified taxation system, and the profitability is higher than 6.4%.