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Home > Firma > Formy opodatkowania jednoosobowej działalności gospodarczej

Formy opodatkowania jednoosobowej działalności gospodarczej

Wybór formy opodatkowania przez stawiającego pierwsze kroki przedsiębiorcę jest bardzo istotny, ponieważ wpływa on na wysokość przyszłego podatku, który musimy odprowadzić do Urzędu Skarbowego, jak również na rodzaj i zakres prowadzonych ewidencji księgowych, co ma wpływ na koszty, które poniesie zlecając to do biura rachunkowego. 
Wyróżnić możemy 4 rodzaje formy opodatkowania:

  • Opodatkowanie na zasadach ogólnych przy zastosowaniu skali podatkowej (na chwilę obecną 18, 32 procent)
  • Opodatkowanie według jednolitej stawki podatku (tzw. podatek liniowy – 19 procent)
  • Ryczałt od przychodów ewidencjonowanych
  • Karta podatkowa

Przy wyborze jednej z dwóch pierwszych form opodatkowania podatek płacisz od dochodu, czyli różnicą między faktycznie uzyskanym przychodem, a kosztami jego uzyskania. Przy opodatkowaniu w formie ryczałtu koszty uzyskania przychodu nie mają wpływu na wysokość Twojego podatku (podatek płacisz jedynie od przychodów), natomiast w przypadku wyboru opodatkowania w formie karty podatkowej podatek płacisz ustalony ryczałtowo ( ani przychody, ani koszty jego uzyskania nie mają wpływu na wysokość podatku).

Opodatkowanie na zasadach ogólnych
Jest to podstawowa forma opodatkowania. Przyznawana jest z automatu. Nie musisz zgłaszać tej formy opodatkowania do Urzędu Skarbowego (w przeciwieństwie do trzech pozostałych). Jeżeli ktoś nie zgłosił w ustalonych terminach innej formy opodatkowania musi rozliczać się w ten właśnie sposób. Aby ustalić dochód do opodatkowania należy od przychodów z działalności gospodarczej odjąć koszty uzyskania. Przychody i koszty należy wykazywać w ewidencji zwanej podatkową księgą przychodów i rozchodów (w skrócie KPiR). 
W przypadku bardzo dochodowej działalności (jeżeli roczne przychody przekraczają równowartość 1 200 000 EURO) musisz prowadzić już księgi rachunkowe (tzw. pełną księgowość). 
Opodatkowanie na zasadach ogólnych wyróżnia dwie stawki podatku.

  • 18 procent przy uzyskaniu dochodu rocznego do wysokości 85 528 zł (w 2011 roku, liczba ta zmienia się z roku na rok).
  • 32 procent od dochodu przekraczającego wartość 85 528 zł.

Miesięcznie (z automatu) lub kwartalnie (spełniając określone warunki i informując o tym Urząd Skarbowy) wpłacasz zaliczki na podatek. Po zakończeniu roku podatkowego musisz złożyć roczne zeznanie podatkowe na formularzu PIT-36. Na formularzu tym łączysz dochody uzyskane z działalności z innymi dochodami (np. jeżeli jesteś zatrudniony w jakiejś firmie, a działalność to tylko dodatek). Przy tej formie opodatkowania dochód z działalności gospodarczej możesz rozliczyć wspólnie z małżonkiem, możesz również skorzystać z ulg podatkowych (np. na dzieci). Zalety opodatkowania za zasadach ogólnych:

  • podatnik nie płaci podatku, gdy nie osiąga dochodu lub gdy jego dochód nie przekracza 3091 zł;
  • możliwość odliczenia przez podatnika kosztów uzyskania przychodów;
  • możliwość skorzystania z kredytu podatkowego dla podatników, którzy po raz pierwszy rozpoczęli prowadzenie pozarolniczej działalności gospodarczej;
  • możliwość skorzystania z ulg podatkowych;
  • możliwość rozliczania się wspólnie z małżonkiem lub z dzieckiem (w przypadku osoby samotnie wychowującej dziecko).

Minusy opodatkowania na zasadach ogólnych:

  • podatnik osiągający większe dochody zmuszony jest do opodatkowania stawką 32%;
  • konieczność prowadzenie księgi przychodów i rozchodów lub ksiąg rachunkowych.

Podatnicy decydujący się na opodatkowanie swoich dochodów na zasadach ogólnych mogą opłacać je miesięcznie bądź kwartalnie. Terminem granicznym jest 20 dzień miesiąca następującego po danym miesiącu/kwartale. Gdy dzień ten przypadnie w święto, sobotę lub niedzielę, termin zapłaty przesuwa się na najbliższy dzień roboczy. Podatnicy nie składają w trakcie roku podatkowego deklaracji podatkowych, ale są obowiązani do wpłacania zaliczek. Wyliczone zaliczki miesięczne/kwartalne wykazywane są dopiero w rozliczeniu rocznym PIT-36 składanym do 30 kwietnia danego roku podatkowego. Z kwartalnego sposobu wpłacania zaliczek na podatek dochodowy mogą skorzystać tylko mali podatnicy oraz osoby rozpoczynające prowadzenie działalności gospodarczej.

Opodatkowanie podatkiem liniowym 19 procent
Tak jak w przypadku opodatkowania na zasadach ogólnych również dochód jest liczony jako różnica między przychodami i kosztami ich uzyskania. Nie ma też różnicy, jeżeli chodzi o ewidencję przychodów i kosztów: KPrR lub obowiązkowo księgi handlowe (w przypadku przekroczenia przychodów 1 200 000 EURO rocznie).

Zaletą tej formy rozliczania podatku jest to, że zawsze płacimy 19 procent od dochodu. Niezależnie, czy przekroczymy określaną rocznie granicę dochodu powodującą skok na 32 procent. Jest to forma opodatkowania korzystna przy przekraczaniu w skali roku określonego dla danego roku pułapu przejścia na 32 procent (w przeciwnym wypadku nie ma sensu ekonomicznego).

Wady tej formy rozliczania: informowanie Urzędu Skarbowego o zamiarze rozliczania się w taki sposób, rozliczenie na niezależnym formularzu (pit 36L) , który nie daje możliwości rozliczania wspólnie z małżonkiem, korzystania z ulg podatkowych (np. na dzieci). Podatek liniowy, jak inne formy opodatkowania, posiada swoje zalety raz wady.

Atuty podatku liniowego:

  • możliwość opodatkowania dochodu jedną stawką bez względu na osiągany przez podatnika dochód;
  • brak obowiązku zapłaty podatku, gdy podatnik nie osiągnie przychodu.

Wady podatku liniowego:

  • brak kwoty wolnej od podatku;
  • brak możliwości korzystania z ulg podatkowych;
  • brak możliwości rozliczania się wspólnie z małżonkiem lub jako osoba samotnie wychowująca dziecko;
  • konieczność prowadzenia księgi przychodów i rozchodów; w przypadku osiągnięcia przychodu przekraczającego 1 200 000 euro – ksiąg rachunkowych;
  • brak prawa do kredytu podatkowego.

Podatnicy decydujący się na opodatkowanie swoich dochodów podatkiem liniowym mogą opłacać je miesięcznie bądź kwartalnie. Terminem granicznym jest 20 dzień miesiąca następującego po danym miesiącu/kwartale. Gdy dzień ten przypadnie w święto, sobotę lub niedzielę, termin zapłaty przesuwa się na najbliższy dzień roboczy. W związku z wyliczeniami zaliczek na podatek dochodowy przedsiębiorcy nie składają okresowych deklaracji. Zaliczki za dany rok podatkowy należy wykazać w zeznaniu rocznym PIT-36L. Z kwartalnych zaliczek na podatek dochodowy mogą skorzystać tylko mali podatnicy oraz osoby rozpoczynające prowadzenie działalności gospodarczej.

Ryczałt od przychodów ewidencjonowanych
Podatek płacisz od przychodu (nie interesują Cię koszty). Prawo do rozliczania się w takiej formie jest ograniczone. Jedynie pewna grupa podatników, wyraźnie zdefiniowana, może skorzystać z tej metody. Wysokość stawek ryczałtu uzależniona jest od rodzaju działalności (stawki podatkowe: 20%, 17%, 8,5%, 5,5% i 3%).

Duża zaletą tej formy opodatkowania jest prostota prowadzonej ewidencji księgowej (musisz prowadzić tylko ewidencję przychodów, odpada cała ewidencja kosztów, na pewno zaoszczędzisz na tym w biurze rachunkowym).

Największą wadą jest uzależnienie podatku tylko od przychodów. Jesteś zobligowany zapłacić podatek bez względu na to, czy miesiąc był dobry, czy też koszty przewyższyły przychody. Rozliczenie roczne dokonujesz na formularzu PIT-28. Nie łączysz tych przychodów z innymi (np. z pracą na etacie), nie możesz też skorzystać z ulg podatkowych (np. na dziecko) czy też rozliczyć się wspólnie z małżonką/-kiem. To uproszczona forma opodatkowania działalności gospodarczej. Dotyczy tylko przedsiębiorców o zeszłorocznych przychodach mniejszych niż 644 640 zł (za rok 2016), a limit przychodów uprawniający do kwartalnego rozliczania ryczałtu: 107 440 zł na rok. Ponadto, ryczałt dotyczy jedynie tych rodzajów działalności gospodarczej, które zostały wymienione w ustawie. Podstawową do naliczenia podatku jest nie dochód, ale przychód, bez możliwości pomniejszania go o koszty jego uzyskania. Możesz za to od tego przychodu odjąć prawie wszystkie ulgi, które przysługują w podatku PIT, np. składki ZUS, czy darowiznę. Stawki podatku uzależnione są od rodzaju działalności jaką prowadzisz. Wynoszą one: 20%, 17%, 8,5%, 5,5% i 3%.

20% stawka ryczałtowa dotyczy:

  • przychodów osiąganych w zakresie wolnych zawodów m.in. lekarzy, tłumaczy, nauczycieli
  • umowy najmu, podnajmu, dzierżawy, poddzierżawy lub innych umów o podobnym charakterze – odnośnie przychodów powyżej równowartości 4.000 euro

17% stawka ryczałtowa dotyczy:

  • pośrednictwa w sprzedaży pojazdów mechanicznych, pośrednictwa w sprzedaży części i akcesoriów do pojazdów mechanicznych
  • świadczenia usług hotelarskich, parkingowych, fotograficznych i w zakresie programowania
  • obsługi centrali wzywania radio-taxi
  • organizatorów i pośredników turystycznych,
  • zarządzania nieruchomościami
  • pozyskiwania personelu
  • dezynfekcji i tępienia szkodników
  • organizowania wystaw, targów.

8,5% stawka ryczałtowa dotyczy:

  • najmu i dzierżawy do kwoty stanowiącej równowartość 4.000 euro (od nadwyżki ponad tę kwotę ryczałt wynosi 20% przychodów)
  • działalności usługowej, w tym przychodów z działalności gastronomicznej w zakresie sprzedaży napojów o zawartości alkoholu powyżej 1,5%
  • działalności polegających na wytwarzaniu przedmiotów (wyrobów) z materiału powierzonego przez zamawiającego
  • usług związanych z prowadzeniem przedszkoli
  • prowizji uzyskanej przez komisanta ze sprzedaży na podstawie umowy komisu
  • prowizji uzyskanej przez kolportera prasy na podstawie umowy o kolportaż prasy
  • konserwacji i naprawy maszyn biurowych, księgujących i liczących,
  • prowadzenia przedszkoli
  • zwalczanie pożarów i zapobiegania pożarom
  • działalności związanej z ogrodami botanicznymi i zoologicznymi

5,5% stawka ryczałtowa dotyczy:

  • działalności wytwórczej, robót budowlanych lub w zakresie przewozów ładunków taborem samochodowym o ładowności powyżej 2 ton
  • uzyskanej prowizji z działalności handlowej w zakresie sprzedaży jednorazowych biletów komunikacji miejskiej, znaczków do biletów miesięcznych, znaczków pocztowych, żetonów i kart magnetycznych do automatów

3% stawka ryczałtowa dotyczy:

  • działalność gastronomiczna, z wyjątkiem przychodów ze sprzedaży napojów o zawartości powyżej 1,5% alkoholu
  • działalności usługowej w zakresie handlu (sprzedaż nabytych produktów i towarów)
  • działalności rybaków morskich i zalewowych w zakresie sprzedaży ryb i innych surowców z własnych połowów, z wyjątkiem konserw oraz rezerw z ryb i innych surowców z połowów
  • odpłatnego zbycia składników majątku związanych z działalnością gospodarczą (poza nieruchomościami, które są opodatkowane podatkiem 10%)
  • usług związanych z produkcją zwierzęcą (z wyjątkiem usług weterynaryjnych)

Możliwe jest opłacanie ryczałtu według jednej z powyższych stawek albo według kilku – jeśli działalność jest różnorodna. Podatnik opodatkowany ryczałtem jest zobligowany do prowadzenia ewidencji przychodów oraz:

  • posiadania i przechowywania dowodów zakupu;
  • prowadzenia wykazu środków trwałych oraz wartości niematerialnych i prawnych;
  • prowadzenia ewidencji wyposażenia;
  • prowadzenia karty przychodów (w sytuacji gdy zatrudnia pracowników);
  • sporządzenia na dzień zaprowadzenia ewidencji przychodów oraz na koniec każdego roku remanentu posiadanych towarów handlowych i materiałów;
  • sporządzanie wykazu składników majątku w przypadku przekształcenia przedsiębiorcy będącego osobą fizyczną w jednoosobową spółkę kapitałową.

Karta podatkowa
Możliwość rozliczania się na karcie podatkowej przeznaczona jest dla podatników prowadzących ściśle określone rodzaje działalności gospodarczej. Kwalifikując się do tej grupy musisz spełnić jeszcze określone warunki:

  • nie możesz korzystać z usług innych firm (z wyjątkiem usług specjalistycznych jak np. biuro rachunkowe)
  • nie możesz zatrudniać osób na umowę zlecenie ani umowę o dzieło do wykonywania prac związanych z prowadzoną przez Ciebie działalnością (możesz zatrudniać osoby na umowę o pracę, ale do wyczerpania limitów przypadających na Twoją działalność gospodarczą)
  • współmałżonek nie może prowadzić działalności gospodarczej w tym samym zakresie co Ty (możesz go jednak zatrudnić jeżeli mieści się w limicie)

Wysokość ryczałtowej stawki podatku uzależniona jest od:

  • rodzaju i zakresu prowadzonej działalności
  • liczby zatrudnionych pracowników
  • liczby mieszkańców miejscowości, w której decydujemy się na otwarcie działalności

Zalety: praktycznie prawie brak ewidencji księgowej (nie licząc pracowników), stała kwota podatku do zapłacenia.

Wady: Tak jak przy ryczałcie podatek płacimy niezależnie od kosztów. Może się zdarzyć, że koszty będą większe, a podatek mimo wszystko jest do zapłacenia.

Podsumowanie
Podstawowa forma to zasady ogólne, jeżeli korzystniej po obliczeniach wyjdzie inna to do 20 stycznia następnego roku możemy to zmienić na każdą z trzech pozostałych (jeżeli nasza działalność się kwalifikuje).

Podatek dochodowy w formie karty podatkowej jeśli prowadzisz działalność:

  • usługową lub wytwórczo-usługową
  • usługową w zakresie handlu detalicznego żywnością, napojami, wyrobami tytoniowymi oraz kwiatami, z wyjątkiem napojów o zawartości alkoholu powyżej 1,5%
  • usługową w zakresie handlu detalicznego artykułami nieżywnościowymi, z wyjątkiem handlu paliwami silnikowymi, środkami transportu samochodowego, częściami i akcesoriami do pojazdów mechanicznych, ciągnikami rolniczymi i motocyklami oraz z wyjątkiem handlu artykułami nieżywnościowymi objętego koncesjonowaniem
  • gastronomiczną (jeżeli nie jest prowadzona sprzedaż napojów o zawartości alkoholu powyżej 1,5%)
  • w zakresie usług transportowych wykonywanych przy użyciu jednego pojazdu
  • w zakresie usług rozrywkowych
  • w zakresie sprzedaży posiłków domowych w mieszkaniach (jeżeli nie jest prowadzona sprzedaż napojów o zawartości alkoholu powyżej 1,5%)
  • w wolnych zawodach, polegającą na świadczeniu usług w zakresie ochrony zdrowia ludzkiego
  • w wolnych zawodach, polegającą na świadczeniu przez lekarzy weterynarii usług weterynaryjnych
  • w zakresie opieki domowej nad dziećmi i osobami chorymi
  • w zakresie usług edukacyjnych, polegającą na udzielaniu lekcji na godziny

złotnik-jubiler bez pracowników w miejscowości powyżej 50 tys. mieszkańców zapłaci w 2017 roku miesięcznie 469 zł (w 2016 r., 2015 r. i w 2014 r. płacił też 469 zł, w 2013 r. płacił 465 zł, w 2012 r. płacił 448 zł;
– osoba świadcząca usługi kosmetyczne (z 1 pracownikiem) w miejscowości zamieszkałej przez 5-50 tys. mieszkańców zapłaci w 2017 roku miesięcznie 365 zł (w 2016 r., 2015 r. i w 2014 r. płacił też 365 zł, w 2013 r. płaci 362 zł, w 2012 r. płaciła 349 zł,
ślusarz bez pracowników w miejscowości do 5 tys. mieszkańców zapłaci w 2017 roku miesięcznie 365 zł (w 2016 r., 2015 r. i 2014 r. płacił też 365 zł, w 2013 r. płacił 362 zł, w 2012 r. płacił 349 zł,
– osoba świadcząca usługi w zakresie robót budowlanych: murarskich, ciesielskich, dekarskich, posadzkarskich, malarskich, związanych z wykładaniem i tapetowaniem ścian, izolatorskich, związanych z wznoszeniem i montażem konstrukcji stalowych – dla ludności (również przykładowo w miejscowości zamieszkałej przez 5-50 tys. mieszkańców z jednym pracownikiem) zapłaci w 2017 roku miesięcznie 597 zł (w  2016 r. i 2015 r. płacił też 597 zł, w 2014 r. płacił 596 zł, w 2013 r. płaci 591 zł, w 2012 r. płacił 569 zł.

Monika Toczyńska
Prezes Zarządu kancelarii Audix Sp. z o.o.
http://audix.pl/

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