Businesses of all ages can only be a capable person. With regards to retired businessmen, today it is mainly individual entrepreneurs. And, apparently, if a man "jumped" overseas retirement age, then the state should provide incentives and entrepreneurial activity. But this is not true. In this regard, our state is guided by the principles of the Constitution, which defines an equal claim to all the entrepreneurs on tax issues. Age does not matter. Retired Entrepreneurs are required to pay a single tax and insurance premiums to the Pension Fund in the form of fixed payments. The only exceptions are pensioners receiving pensions Federal Budget (FL February 12, 1993 № 4468-1). This is former Interior Ministry officers, fire service and ID, and then, this advantage must be achieved in court. The second category of non-payers of a fixed payment of pensioners, businessmen - it nezanimayuschiesya business in connection with child care, which is not more than six years. Let us consider more in detail the issue of employer pensions and more. Premiums to the Pension Fund are divided into mandatory and voluntary. Mandatory contribution to the Pension Fund (a fixed payment) in 2010 amounts to 10,392 rubles. per year. It is worth noting that since 2010, in accordance with Clause 1 of Article 14 of the Federal Law № 212 from 24.07.2009 all fixed payments to the Pension Fund, the Federal Mandatory Medical Insurance Fund and the Regional depend on the minimum wage. All other fees that are paid in excess of the fixed payments are voluntary. Voluntary contributions do little retired entrepreneurs, as these "excess savings" may be subject to inflation, and no one is immune from that of a pension will be only buy a loaf of bread. But the ex-gratia payments to PRF convenient for entrepreneurs "uproschentsev": they can reduce the amount of the single tax. True, this position retirees entrepreneurs have to defend in court. Because the release of retired businessmen from the fixed payment violated equality before the other economic entities, that is, they will have an advantage over their competitors in the market, believes the FIU. But any entrepreneur may refuse to finance a funded part of pension, it provides for Article 17 paragraph 4 of the RF Law "On Labor Pensions in the Russian Federation." Such a rejection is beneficial to pensioners, businessmen who really are the business and receive a good income. Many retirees believe that if they are registered as individual entrepreneurs and do not conduct business, we do not have to pay insurance premiums as a fixed payment. But this view is wrong, so how should we understand the difference between the loss of the status of the entrepreneur (ie excluding it from the registry) and the actual termination of business entrepreneurs. In fact, benefits for retirees, entrepreneurs are not provided. For them, as for all existing businesses, provide a choice of three tax systems: the traditional, simplified and imputed. The latter system, the optimal choice for most entrepreneurs, especially for retired businessmen. Imputed tax system does not include VAT, excise duties, UST and a regional sales tax. Entrepreneurs also benefit from the simplified, often to the amount of contributions to reduce the single tax (if tax is paid by the difference between revenues and expenditures, contributions are recorded at cost). And the majority of retired businessmen in the calculations take into account fully all contributions to the RPF. As you can see benefits for retired businessmen applicable law practically required. The only thing that can happy retirees (but not only them), is the lack of property tax in some cases, if a retired entrepreneur has income from rental housing.
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