In both these tax regimes under the taxable income refers to total revenue for the goods, works and services. Amounts paid in equal installments in the form of individual income and social taxes. If an entrepreneur apply the generally established procedure for calculating and paying taxes, its income will be taxed at the following rates. Individual income tax ranges from 5 to 30 percent depending on the amount of income (Article 145 Tax Code). When This taxable income is the difference between revenue and expenses to income. Social security tax will be paid in $ 3 mci (MCI) for himself and 2 mci for each employee (Article 317 Tax Code). Individual entrepreneur will pay the value added tax, if we exceed the minimum sales turnover of goods, works and services, is 10000 times the value of mci (year 2003 – 8,720,000 tenge) during any period (not more than 12 – month).

Well as individual entrepreneurs are obliged to pay contributions to pension funds for themselves and employees. With all of this tax rate compared to the set for entities is much lower. 2. Accounting sole proprietor in the case of a patent and the simplified declaration is much simpler accounting entity. When working on the patent, he virtually non-existent. This advantage allows the individual entrepreneur to keep books on their own, without hiring an accountant. However, the possibility of applying the simplified declaration installed and for legal entities, but then in most cases, already receiving accountant is required to work.