Now it remains to calculate the advance payments:

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In Elena's case, 1% is 9,608.54 rubles. This is much less than what the entrepreneur could have transferred to a single tax account if she had used the "Income minus expenses" system.

Let's compare whether Elena did the right thing by choosing "Income". Taking into account mandatory and additional contributions, she paid 64,259.78 rubles. Under the simplified tax system "Income minus expenses", she would have had to transfer 147,461.14 rubles.

This tax system is beneficial when expenses in revenue are more than 70%. Otherwise, an exorbitant amount will go to taxes.

Since 2023, money is sent to the Unified Tax System. In order for them to be counted as mandatory deductions, send a special order to the Federal Tax Service where you are registered.

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Ask to offset the positive balance as payment of fixed contributions.

If you do not do this, the money will remain in the account until luxembourg mobile number for whatsapp December 31, and you will not be able to reduce



Elena “throws out” the advance payment for the first quarter and insurance premiums for the half-year: 22,848 - 539.5 - 22,921 = -612.5 rubles. It turns out that the businesswoman paid more into the budget based on the results of two quarters. Now she will not contribute anything and will leave the overpayment for the next quarter.

694,800 * 6% = 41,688 rubles. Elena repeats the actions of the previous stage: 41,688 – 34,381.5 – 539.5 = 6,767.5 rubles. From here we subtract the overpayment from the second quarter - 612.5. The entrepreneur will pay only 6,155 rubles for nine months.
The annual payment is transferred to the Unified Tax System before April 28. All "advances" and insurance premiums will be counted: 960,854 * 6% = 57,651.24. Now the businesswoman subtracts what she paid earlier: 57,651.25 - 45,842 - 539.5 - 6,155 = 5,114.74.
This is how much Elena will pay before April 28. The entrepreneur will transfer additional insurance premiums - 6,608.54 rubles - before July 1.

Only entrepreneurs without employees can reduce their taxes so much.

This calculation scheme will not work for businessmen working under the simplified tax system "Income minus expenses". To make it clearer, we will use Elena's data, but add a column with expenses.