Presentations on topics “Creating your own business” presentation for a lesson on the topic. Project: “Creating your own business” How to open your own business in social studies
Risks Instability of demand Emergence of an alternative product Reduced prices by competitors Increased sales volumes from competitors Increased taxes Insolvency of consumers Increased prices for materials and transportation Difficulties in recruiting qualified personnel Threat of a strike Insufficient salary level Personnel qualifications Damage to products; Failure to fulfill contracts; Loss of property (fire, disaster, etc.); Debts; Theft; Racket.
Personnel specialty Number of people Salary amount, RUB/month. Management team 1General Director Commercial Director Accountant Production staff 1Florist Salesperson *2= Cashier Secretary Cleaning lady Driver Watchman General workers Total: rub./month.
Assortment Product name Price per 1 piece, rub Climbing rose Azalea Violet 5090 Chrysanthemums Hyacinths 3050 Gerberas Tulips 4070 Ceramic flower pots Seeds 1580 Printed materials Fertilizers, fertilizing Earth 3070 Bulbs 2080
Financial plan To create a store you need rubles. Of these: Purchase of equipment (racks - 7 pieces, shelves for books and ceramics - 3 pieces, rack for seeds - 1 piece, cash registers - 3 pieces, including 1 mini-machine), renovation of the premises and registration of the company – rub. This retail equipment will allow the company to sell more units of products per year. Advertising campaign (publications in the press and production of a billboard, production and distribution of advertising leaflets) – rub. The company has its own trade pavilion with an area of 70 square meters, warehouse space, a car and has permanent suppliers of products.
Final indicators Time period Sales volume (unit of goods) Sales proceeds (rubles) Costs Profit (rubles) Profit taxes (rubles) Net profit (rubles) 1 year million 2.34 million 1.26 million The amount of taxes included the following: - VAT - 20% of gross income = rub., - ESP - 24% of retained earnings = rub., - property tax, transport tax, as well as contributions to the pension fund, to state insurance bodies, compulsory health insurance, to the fund employment (only 30% of income=).
P CONTINUATION The costs took into account the following expenses: Personnel wages and accruals for them; depreciation of fixed assets, telephone calls, heating, stationery, advertising, production of discount cards, cost of goods, cost of packaging materials, electricity and maintenance of temporary retail outlets. Calculation of financial assessment ratios: Return on sales = Net profit / Profit = / = 31% Profit rate = Net profit / Investments = / = 16.6%
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If this is how I understand the question, then here it is:
The first thing you need when starting your own business is to have a firm belief that you really need it. To do this, you need to understand why you need a business at all, what you want to achieve by creating your own business. And having made a firm decision to open your own business, all your fears that you may lose your investment will fade into the background. A person who starts his own business with firm confidence will certainly get a positive result.
Idea and business plan
Opening any business starts with an idea. Next, we describe the idea in the form of a business plan (read more about the business plan here). Usually such a document is prepared for investors, but for yourself it is enough to make sketches on paper. You can open a business without developing a business plan. But careful calculation is simply necessary, because... the transition to finding funds to implement a business idea can only be done after your business has started working on paper.
Finding funds
One of the most common ways to obtain funds is to attract an investor. But you should remember that an investor can take from 60% to 90% of the created enterprise, so you risk losing your business. Having only 60% of the business, the investor can leave you without rights. As for a bank loan, they do not need a percentage of your business, but they do require collateral for the loan. You should also remember about annual interest.
But if you do not have experience in running a business, then taking a loan or using the services of an investor is very risky. For a beginner, the best option to start in business is to start without initial capital (for training).
Registration
Your business activity will be considered legal only after state registration. Why do you need to decide what legal form your company will have? This can be an “LLC” - a limited liability company or an “IP” - an individual entrepreneur. Any of these forms is suitable for starting a business; each of them has its own advantages and disadvantages. In order to become an entrepreneur, you just need to register as an “Individual Entrepreneur”, in accordance with Federal Law No. 129-F3 dated August 8, 2001. After this, you register with the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund. Next, obtain permission to make a seal, make it and open a bank account.
Licenses
If your business is subject to licensing, then after registration you must purchase a license. Below I will give several examples of businesses that are subject to licensing: construction, medical practice, trucking, activities of tourism operators... To obtain a license, you need to fulfill the licensing requirements for your type of activity.
Doing business
After receiving all the necessary licenses, you begin your business activities. Now the business plan of the enterprise will become your “map”, and you will be the “navigator”. But do not forget that in your voyage there will also be “reefs” that you need to be able to bypass, these are audits by the tax and other regulatory authorities. Opening your own business is not difficult, but closing it is much more difficult. Do not forget that, regardless of whether you are conducting business or not, you must maintain accounting and submit reports. Opening a business is not only prestige and income, but also a huge responsibility. So think it over and calculate everything well.
“Enterprise restructuring” - Main subjects of restructuring: Let us highlight several current approaches to the concept of restructuring in the scientific literature. Typology of transformative measures. Reorganization. Classification of instruments for restructuring industrial enterprises. Restructuring is a change in structure. Restructuring goals.
“Equipment of enterprises” - Relevance of the course. Scientific and technological progress. Enterprise equipment. Subject of discipline. The relevance of the course is currently increasing for the following reasons: The country's transition to market relations Increasing the number of trading enterprises Increasing demand for commercial equipment. Subject of the course.
“Business ideas” - The main condition is that the observer does not interfere in events and does not influence the behavior of buyers. So that it would be beneficial for both me and the buyer? Revenue = Sales volume X Price. 4. Competitors. The main form of promoting a product to the market is ADVERTISING. Labor resources. Investors? Example of profitability calculation.
"Enterprise Design" - Model of creation. Non-store forms of selling goods. Organization and technology of enterprise design. Trade and technological process. Assistance services. Requirements for social purposes. Approximate scheme of TTP. Organization of a wholesale and retail sales network. Principles of display of goods. Stages of assortment policy optimization.
“Components of success in business” - Assignments. Required documents. Sources of financing. Management. Manager. Registration of constituent documents. Stages of creating your own business. Components of success in business. How to open your own business. Marketing formula. Determination of the composition of founders. Marketing.
“Creating a business” - Infrastructure risks. The role of the business community in reducing risks when creating a small business. Commercial factors. Risks of creating your own business in Russia. Corruption traps. Institutional factors. Why is it important for the state to support the creation of small businesses? High level of corruption administrative barriers distortion of the competitive environment high tax burden problems of access to infrastructure and resources.
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Slide captions:
Opening I P
An individual entrepreneur is a citizen registered in accordance with the law and engaged in business without forming a legal entity. Any capable citizen can be an entrepreneur, organizer and participant of an individual entrepreneur. Such persons also include stateless people and all adults. At the same time, there are categories of citizens who cannot register an individual entrepreneur. These are civil servants receiving salaries from the Russian budget and military personnel
General algorithm of actions. For the most understandable presentation of information, all the steps that must be completed for registration are divided into points, each of which explains how to become an entrepreneur. This algorithm of actions will help you understand in general terms how to become an individual entrepreneur in Russia.
When starting his own business, a future entrepreneur can use the services of specialized companies that will fully handle this issue for a certain financial reward. But for people who want to gain invaluable experience and save money, it is better not to resort to the services of professionals, but to figure out on their own how to become an individual entrepreneur. After all, in the future the businessman will come into contact with the fiscal authorities more than once.
To register a person as an individual entrepreneur, the following steps must be taken: 1. Select the type of activity in accordance with which all further business will be conducted. 2. Choose the most suitable taxation system. 3. Prepare all necessary documents. 4. Fill out an application for business registration. 5. Pay the state fee. 6. Submit documents to the Federal Tax Service Inspectorate (federal tax service inspection). 7. Receive documents confirming the status of an individual entrepreneur.
First step: choosing a type of activity The first action should be familiarization with OKVED. When registering a person as an individual entrepreneur with government authorities, his future type of activity is specified and recorded. For these purposes, there is OKVED. OKVED - (decoding of the abbreviation - All-Russian Classifier of Types of Economic Activities). First step: choosing a type of activity
Each type of business activity is assigned an individual number, which the future individual entrepreneur must indicate when preparing documents. The list of OKVED can be found in advance at the departments of the Federal Tax Service or on its website. This classifier has 21 sections, which are divided into 88 classes. The OKVED code can denote a class, subclass, group, subgroup and type of activity. Accordingly, it can consist of two, three, four, five or six digits. But it is worth noting that in the application for registration of an individual entrepreneur it cannot be less than four numbers, which means that the entrepreneur must decide on the class, subclass and group.
In general, individual entrepreneurs have the opportunity to use one of four taxation regimes: Taxation system Simplified taxation system PSN OSN UTII Second step: choice of taxation.
1. Simplified taxation system (simplified taxation system) There are two types of simplified taxation system: with the object of taxation, total income (tax is 6%) with the object of taxation, income minus expenses (tax is 15%).
The simplified tax system is the most popular taxation system among individual entrepreneurs. Since using it is the simplest tax and accounting. In addition, it reduces the tax burden on a private entrepreneur. An individual entrepreneur has the right to choose the type of simplified tax system. If an entrepreneur decides to install the simplified tax system, he must provide the corresponding application for the transition in two copies to the Federal Tax Service. This can be done both during the registration of an individual entrepreneur and within thirty calendar days after it. In the Russian Federation, an individual entrepreneur is required to pay contributions to social funds. If he is not an employer and uses the simplified tax system with the object of taxation being general income, then the tax amount can be reduced by the amount of the insurance premium. On December 29, 2014, the President of the Russian Federation signed a decree on a two-year tax holiday for starting individual entrepreneurs, according to which, from January 1, 2015, all individual entrepreneurs are exempt from the tax burden during the first two years of their activity.
Patent taxation system (PTS) With this regime, there is no need to pay tax quarterly or submit a report to the authorities. Purchasing a patent with a validity period of 1 - 12 months eliminates tax. But it is necessary to make entries in the account book. To be able to establish a PSN regime, the number of individual entrepreneurs required is less than 15 people and an annual profit of no more than 60 million rubles. 3. Unified tax on imputed income (UTII) EDNV - a fee in the form of a single tax with a maximum rate of 15%, but the duty is withheld not from the amount of actual, but from imputed (estimated) income, the amount of which is determined on the basis of the basic profitability specified in Tax Code of the Russian Federation and multiplied by the physical quantity. In addition, during the calculation it is necessary to make adjustments for correction factors K1 and K2.
4. General taxation system, in which income is taken into account on payment basis, and VAT is taken into account on an accrual basis). The general (GCH) type is assigned by default if no mode selection is made. If an entrepreneur (businessman) may consider such a regime unprofitable or undesirable, he must, in advance, when registering an individual entrepreneur, attach an application indicating the chosen type of taxation. The concept of OSN includes taxes: - 20% on profit or 13% personal income tax; - 18 percent (VAT) on sales made and services provided; Property tax; If a businessman fails to pay taxes, his company will be at risk of bankruptcy as debts will accumulate.
To register an individual entrepreneur, you will need to collect and prepare a number of documents: 1. Civil passport, as well as copies of its pages. 2. TIN (Taxpayer Identification Number) and its photocopy. 3. Application for transition to the simplified tax system. Or 4. Application to change the non-regulatory system to patent. 5. Receipt for payment of state duty and its copy. Third step: preparation of documents
An application on Form P21001 will also be required. Documents numbered 3 and 4 are optional. They can be submitted within the deadlines established by law or not submitted if there is no need to switch to other methods of taxation. Copies of which passport sheets need to be made should be clarified at the specific branch of the Federal Tax Service. But if the registration goes through an intermediary, then copies should be made of all pages. There are certain types of activities for which it is mandatory to provide a certificate confirming no criminal record. They can and should be clarified in advance with the Federal Tax Service.
Application for registration of individuals persons as individual entrepreneurs are filled out using form P21001. Be sure to use a black pen, in capital letters, without errors or corrections. You can also fill it out in block letters on your computer and print it out later. At the same time, using the font Courier New - 18. Double-sided printing is prohibited. The application form can be obtained from any branch of the Federal Tax Service or downloaded from the Internet (on the Federal Tax Service website). There is also a sample form there. The application should be filled out very carefully, since if mistakes are made, the following may happen: the Federal Tax Service will not allow the application of a type of taxation that is convenient for business, will force licensing, or even refuse to open an individual entrepreneur. It is advisable to enclose all sheets of the application and documents, indicate the number of sheets on the enclosure and sign. But according to the letter of the Federal Tax Service dated September 25. 2013 N SA-3-14/3512, this is not a prerequisite for the acceptance of documents. All sheets can be simply fastened with a paper clip or stapler. Fourth step: filling out the application
This can be done simply and quickly at any branch of a licensed bank. In this case, a form with the necessary details should be taken from the Federal Tax Service department at the place of registration of the individual entrepreneur. Let us note that starting from March 11, 2014, according to Order of the Ministry of Finance of Russia dated December 26, 2013 N 139, failure to submit a receipt for payment of the state duty is not grounds for refusal to obtain permission to register an individual entrepreneur. The tax service can independently check payment through its own information system. Consequently, the entrepreneur can pay the fee through electronic wallets or terminals. After the state fee has been paid, you should make a photocopy of the payment receipt and attach it to the rest of the previously collected documents. Fifth step: payment of state duty
In accordance with the legislation of the Russian Federation, registration of individual entrepreneurs takes place only with the Federal Tax Service at the place of registration of the future entrepreneur. In accordance with this, a person who wants to register himself as an individual entrepreneur must know which division of the Federal Tax Service he belongs to and at what address it is located. You can find out this information on the official website of the Federal Tax Service. If there is no permanent registration, then a person can submit documents to the Federal Tax Service at the place of temporary registration. You can submit documents to the relevant authority either independently (by coming to the Federal Tax Service in person) or through a legal representative. Also, a package of documents can be sent to the Federal Tax Service by mail. In this case, a valuable letter is sent with a description of the attachment. Permission to engage in individual entrepreneurship also comes by mail. This method takes more time than the other two above. Sixth step: submitting documents to the Federal Tax Service
If a citizen appears at the Federal Tax Service in person, he must provide both copies of documents and originals. If a letter is sent, all papers must be pre-certified by a notary. If you use outside help, then you need not only legally certified copies of documents, but also the applicant’s signatures confirmed in the same way and a general power of attorney for the right of representation. You can also register an individual entrepreneur using the Internet on the official website of the Federal Tax Service. This method is available starting January 9, 2013 in all cities of the Russian Federation. After receiving the documents, the person who handed them over is given a receipt confirming receipt of the package. If the future individual entrepreneur does not personally provide documents, then this receipt is sent to him by mail (representatives are not given a receipt). -
Five working days from the day the documents were submitted to the Federal Tax Service, the applicant should receive a response in person or by mail. They will receive an extract from the Unified Register of Individual Entrepreneurs and a certificate of state registration of individuals. persons as individual entrepreneurs (OGRNIP). The applicant must give a copy of these documents to the tax inspector. Registration of an individual entrepreneur may be denied in the event of: - insufficient number of submitted documents; - submitting documents to the wrong authority; - presence of errors or typos in the application; - the applicant is already registered as an individual entrepreneur; - the applicant has a criminal record; - the applicant was declared bankrupt less than a year ago. Seventh step: obtaining ready-made documents on individual entrepreneur registration
Of course, any entrepreneurial activity requires financial investment. To create your own business, you need to invest your time, effort, knowledge, skills and abilities. In addition to all of the above, you will need to invest a small amount of money, especially if the issue is opening an individual entrepreneur. The price of registering an individual entrepreneur depends on many factors, so we will give an approximate cost of registration.
How much does it cost to open an individual entrepreneur in 2017: 1. Payment of state duty - about 1200-1500 rubles; 2. Ordering a print for your company (if necessary) - about 500-1500 rubles; 3. Opening a bank account - from 500 rubles to 1500-3000 rubles. (you can take advantage of discounts and promotions from banks where opening an account is free) 4. Services of a notary office (provided that documents are submitted through representatives of individual entrepreneurs) - about 1,500 - 4,000 rubles.
After registering as an individual entrepreneur, the businessman is obliged to: make a stamp, register with the Pension Fund, purchase a cash register if necessary (and register it with the tax service), open a current account in any bank. If an individual entrepreneur has changed any of his data (changed his passport, registration address, etc.), he is obliged to report this to the body registering him by contacting him again with an application within 3 days from the date of the changes. You should register with the Pension Fund of the Russian Federation and the social insurance fund if the individual entrepreneur intends to use the labor of hired workers. This must be done within 5 working days from the date of hiring the first employee. Actions of an individual entrepreneur after registration
Starting a business is possible from the moment you receive a certificate and individual entrepreneur registration number. Now the business is legalized and can be developed.
The list of rights and responsibilities officially exists and you should definitely familiarize yourself with it. It is published on the Internet. Listing the rights and obligations set out in the official document, we can briefly say the following. Business must be registered. Otherwise, sanctions under the Civil Code of the Russian Federation will be applied against the entrepreneur. The responsibilities of an entrepreneur are regulated by tax legislation. Individual entrepreneurs must pay taxes and provide reports. An individual entrepreneur can write out, with the help of a notary, a power of attorney to another person to manage an individual entrepreneur or conduct business. Rights and obligations (IP) of an individual entrepreneur
4. Individual entrepreneurs are given the right to engage in activities not prohibited by law. According to Art. 3 of the Civil Code of the Russian Federation, you can hire citizens. According to Art. 25 clause 3 of the Civil Code of the Russian Federation, employment contracts are drawn up with citizens with payment by agreement. 5. Entrepreneurs can request information about the sanitary and epidemiological situation and participate in relevant events. Individual entrepreneurs themselves have the obligation to comply with sanitary rules, exercise appropriate control and, if necessary, organize events. 6. The entrepreneur has the obligation to submit tax returns on time, even if they are “zero” in terms of income, and to pay insurance premiums.
Individual entrepreneur is the absence of difficulties during registration. And the registration itself can be done independently, without intermediaries. 2. If an individual entrepreneur is subject to fines, then their amounts are small, they are ten times smaller in size than those imposed on an LLC. 3. Individual entrepreneur reporting also does not present any particular difficulties. 4. In terms of revenue, an individual entrepreneur has the right to full ownership of it, which cannot be said about an LLC. 5. Another advantage is the opportunity to work under a patent, easing your tax burden. Pros (+) and advantages of individual entrepreneurs
In case of failure to fulfill obligations, the entrepreneur must risk property that can be seized for debts. Thus, an individual entrepreneur is obliged to pay insurance contributions to the pension fund - this is one of the obligations imposed regardless of the presence of income and profit or the lack thereof. These deductions require consistency and regularity. 2 An individual entrepreneur cannot assign himself a name other than the surname of the entrepreneur - owner. Names are not used by law; the enterprise is listed as an individual entrepreneur. Ivanov S.S. 3 Not every company is willing to cooperate with an individual entrepreneur, despite the same prerequisites for doing business. You can almost always change your status to a legal entity. Cons (−) and disadvantages of IP
Classification of types of activities of individual entrepreneurs Every aspiring entrepreneur should know that not all areas of business are accessible to individual entrepreneurs. Even those that are available often require confirmation in the form of documents from various regulatory authorities. Today, experts classify the following IP VDs according to their availability: .
Types of activities of individual entrepreneurs Simple Licensed Requiring permission Prohibited
Simple types of activities of individual entrepreneurs This category includes the vast majority of services, as well as retail trade: 1. Lawyers; 2. Consulting; 3. Marketing agencies; 4. Publishing activities; 5. Creative activity; 6. Activities for searching and hiring personnel; 7. Activities of wholesalers; 8. Providing something for rent 9. Pedagogy (courses); 10. Renting housing;
11. Construction services; 12. Mediation; 13. Household services. If you are included in this list of internal affairs, then immediately after opening an individual entrepreneur and signing all the documents, you will be able to begin implementing your business without any restrictions or nuances.
2. Licensed types of activities of individual entrepreneurs All those types of activities that require the entrepreneur to obtain a license to carry them out. A license can be obtained from government agencies. You can submit a request for a license only after registering an individual entrepreneur. For each type of activity you must obtain a separate permit. All of these activities can cause harm to humans if certain conditions are not met. It is precisely to verify compliance with safety conditions that licensing is aimed at. For example, faulty vehicles in a taxi service can cause an accident just as much as an unhealthy driver.
Activities that require a license include: 1. Medical care, production of medicines; 2. Road transport; 3. Security; 4. Sale of excise products; 5. Educational services; 6. Transport services on water.
3. Types of activities that require permitting documentation In the event that the activities of your individual entrepreneur can cause more serious damage to society, then you will be required to obtain a special permit. Such permission can be obtained from the Ministry of Emergency Situations, sanitary or environmental services and other supervisory authorities. Controlling authorities will check the safety of workplaces in your organization, compliance of products with quality standards, compliance with sanitary standards and safety measures for the implementation of activities.
These types of activities include: Catering; Sale of children's goods; Retail trade in food products and their production; Some entertainment services (for example, shooting range); Cosmetic and hairdressing services.
4. Activities prohibited for individual entrepreneurs If you are planning to carry out activities from this category, then individual entrepreneurs are not for you. You need to register a legal entity with all the attendant rights and obligations. Prohibited activities include: 1. Military industry; 2. Chemical industry; 3. Activities in the field of economics and finance; 4. Production and wholesale trade of alcoholic products; 5. Sale of weapons; 6. Other activities that may seriously threaten the security of the population and the country. There are 40 such types of activities in total.
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