Until January 20, the entrepreneurs can decide on the form of taxation, this year the Polish Radio

- choose between 19-percent. at stake is linear and taxes paid on a scale is not always a simple matter. Because it is necessary to consider not only income, but also the possibility of settlement with your spouse or on preferential terms reserved for parents alone with children. You also need to take into account the right to benefit from privileges, in particular, benefits for children, including to perform what-if you chose single tax, he will be able to use it the second parent, – said PAP tax consultant Irina Pilate.

According to him, the single tax would not be favorable for a person whose amount of income from all sources of income (and therefore not only of business but also, for example, employment contracts) does not exceed 90 thousand. PLN per year.

you Need to keep in mind that the taxpayers of linear tax cannot benefit from tax benefits (this does not apply to other income are taxed on a scale – if such get), and from General taxation with a spouse.

will Help you a computer program

- To choose the form of taxation, it is advisable to use a computer program to populate tax returns. You need to estimate the revenues, expenditures, and eligibility for deductions for 2017, for example, based on the data of the previous year, and then to fill in the Declaration in two variants – on a scale and course of the ship. The last stage is the comparison, when the tax burden is lower, says Pilate.

the tax adviser added that until January 20, you must also make a choice between General rules to calculate the tax and pay it in a lump sum. – Analysis even more difficult. Because you should consider the level of expenditure, and significant differences in tax rates. In this case, to select optimal form of taxation you can use a program for filling out tax returns. It is worth remembering that the advantage in a lump sum less the risk of errors and dispute with the tax authorities – estimated.

he Noted that before submitting the form of taxation, the taxpayer should check whether a right to it. The tax Inspectorate in the course, because they do not check and open in a few years the error in this area can be very costly.

In the case of tax scale income in the amount of 85 thousand UAH. 528 RUB is the tax rate of 18 percent. (minus the amount decreasing the tax PLN 2 556 g). Above this amount we will pay 14 thousand. 839 RUB 2 gr tax plus 32%. of excess over 85 thousand. 528 UAH. In the case of tax, the tax is 19%. regardless of the amount of income received.

A lump sum provides several rates; from 2 percent. (in case of income from the sale treated differently than industrial products of plant and animal origin, derived from self-cultivation, rearing or growing) up to 20%. (in the case of income received in the field of liberal professions). The basis of taxation is the income without reduction for the cost of production.

at a time can, in principle, to pay taxpayers, who will run the business and choose this form of taxation, and when it is already led in the previous year – if they received income from this activity in the amount not exceeding the equivalent of UAH 150 thousand. Euro.

in accordance with the information of the Ministry of Finance in respect of payments for 2015 from the tax on the linear used then 502 ths. 648 people, and 2 million 944 thousand. 480 taxpayer fulfilled the Declaration PIT-36, which includes businesses identified on a scale (these data also include persons receiving rental income or so-called special branches of agricultural production). With lump-sum payment from income ewidencjonowanych used in the calculations for 2015-545 thousand UAH. 572 entrepreneurs.