The Internet and the credibility of people. Prepayment, implementation details
Hello, habrovchane!
RomanPyr pointed out my mistakes, the article was rewritten in order not to be misleading.
However, the disclaimer :
It would seem that,
But prepay on the Internet has many "pitfalls", namely:
')
More on each item.
Trust in the resource .
The very thought of sending money somewhere puts barriers on people’s minds.
And, if the idea of ​​the project is new and the benefit from it is not immediately obvious, the “rejection” is almost guaranteed.
Few people (and probably no one) will send money to the project that has just appeared.
Payments and taxes. Legality of operations .
Ok, the project is not new. Has established itself and we believe.
It would seem, what is simpler: received the money, held it up to fulfillment, transferred the money to the performer (agent).
Now we are not considering the technical implementation, but just now the regulatory authorities of the state will think about it.
As soon as the money came to us in an electronic wallet (not even to the current account), under the law on the NPC, this amount may become part of the taxable base. Chapter 25 of the Tax Code.
If we want this not to happen, then these revenues should satisfy the points
Thus, I need to build an interaction scheme: Client - I (agent) - traveler (subagent).
Let's call it the scheme “all through itself” .
If I plan to limit myself to a scheme in which the site is an information platform, where clients and agents meet (let's call its scheme “informational activity” ).
Such payments will be treated as:
And taxed 6% tax minimum.
In addition, in this scheme (“informational activity”), I can only pay a deposit to a client in the form of a gift. Up to 4,000 rubles per year is not subject to personal income tax. Paid from net income (after taxes).
If we use the object of taxation “income - expense”, then I need grounds for payments (not contradicting the codes of activity of OKVED), and I cannot think of them in this scheme.
Summarizing this point.
The need for licenses. .
I have no right to accept such payments for transferring them to other people, since these are the functions of the “operator of electronic money” from the law on the NPC . So I need a license of the Central Bank.
I think this is why FL uses electronic money operator, PSKV, in its “Safe Transaction”.
Other inconveniences for customers in their implementation of escrow.
As a result, the implementation of the most logical option "guarantees on the Internet" at the initial stage looks like a controversial event.
Given that the outsourcing option with Webmoney escrow is deprived of most of the shortcomings (fame, commission) and allows you not to break your brain with accounting.
RomanPyr pointed out my mistakes, the article was rewritten in order not to be misleading.
However, the disclaimer :
- The post may be of interest to those who are thinking about their startup or read "for common development." It will be about accounting / taxes. Can be extremely boring.
- Even a revised article may contain inaccuracies. It reflects my thoughts about the implementation of Escrow service in the project Sweecet .
It would seem that,
Nothing strengthens faith in people like prepayment .
But prepay on the Internet has many "pitfalls", namely:
')
- Trust to the resource
- Legality of monetary transactions in terms of tax service.
- And not only tax. The need for licenses.
- Other inconveniences for customers in their implementation of escrow.
Terminology and Scenario
The customer is the one who orders something and ultimately pays for everything.
The agent is the one who buys, brings and receives a reward.
The client wants to get a Nexus 5 from the USA.
There is an Agent who is ready to bring him.
The most obvious solution: the client makes a pledge / prepayment / full payment to us, as the guarantor of the transaction (we believe that we already have confidence).
The agent brings the goods, and the client is gone.
In this case, the agent has not lost anything, and the client himself is to blame.
The agent is the one who buys, brings and receives a reward.
The client wants to get a Nexus 5 from the USA.
There is an Agent who is ready to bring him.
The most obvious solution: the client makes a pledge / prepayment / full payment to us, as the guarantor of the transaction (we believe that we already have confidence).
The agent brings the goods, and the client is gone.
In this case, the agent has not lost anything, and the client himself is to blame.
More on each item.
Trust in the resource .
The very thought of sending money somewhere puts barriers on people’s minds.
And, if the idea of ​​the project is new and the benefit from it is not immediately obvious, the “rejection” is almost guaranteed.
Few people (and probably no one) will send money to the project that has just appeared.
Payments and taxes. Legality of operations .
Ok, the project is not new. Has established itself and we believe.
It would seem, what is simpler: received the money, held it up to fulfillment, transferred the money to the performer (agent).
Now we are not considering the technical implementation, but just now the regulatory authorities of the state will think about it.
As soon as the money came to us in an electronic wallet (not even to the current account), under the law on the NPC, this amount may become part of the taxable base. Chapter 25 of the Tax Code.
If we want this not to happen, then these revenues should satisfy the points
1, 2 and / or 9 of Article 251. Income not taken into account when determining the tax base.
1) in the form of property, property rights, works or services, which are received from other persons in order to pre-pay for goods (works, services) by taxpayers who determine income and expenses on an accrual basis;
2) in the form of property, property rights, which are received in the form of a pledge or deposit as security for obligations;
and / or
9) in the form of property (including cash) received by a commission agent, agent and (or) other agent in connection with the fulfillment of obligations under a commission agreement, agency agreement or another similar contract, as well as reimbursement of expenses incurred by the commission agent, agent and ( or) to another attorney for the principal, principal and (or) other principal, if such expenses are not to be included in the expenses of the commissioner, agent and (or) other attorney in accordance with the terms of the concluded contracts. The indicated income does not include commission, agency or other similar remuneration;
2) in the form of property, property rights, which are received in the form of a pledge or deposit as security for obligations;
and / or
9) in the form of property (including cash) received by a commission agent, agent and (or) other agent in connection with the fulfillment of obligations under a commission agreement, agency agreement or another similar contract, as well as reimbursement of expenses incurred by the commission agent, agent and ( or) to another attorney for the principal, principal and (or) other principal, if such expenses are not to be included in the expenses of the commissioner, agent and (or) other attorney in accordance with the terms of the concluded contracts. The indicated income does not include commission, agency or other similar remuneration;
Thus, I need to build an interaction scheme: Client - I (agent) - traveler (subagent).
Let's call it the scheme “all through itself” .
If I plan to limit myself to a scheme in which the site is an information platform, where clients and agents meet (let's call its scheme “informational activity” ).
Such payments will be treated as:
Clause 8 of Article 250 of the Tax Code. Non-operating income.
8) in the form of gratuitously received property (works, services) or property rights, except for the cases specified in Article 251 of this Code.
Upon receipt of property (works, services) gratuitously, income is estimated on the basis of market prices, determined taking into account the provisions of Article 105.3 of this Code, but not lower than the residual value determined in accordance with this chapter - on depreciable property and not less than the cost of production (acquisition) - on other property (work performed, services rendered). Price information must be confirmed by the taxpayer - the recipient of the property (work, services) documented or by conducting an independent assessment;
Upon receipt of property (works, services) gratuitously, income is estimated on the basis of market prices, determined taking into account the provisions of Article 105.3 of this Code, but not lower than the residual value determined in accordance with this chapter - on depreciable property and not less than the cost of production (acquisition) - on other property (work performed, services rendered). Price information must be confirmed by the taxpayer - the recipient of the property (work, services) documented or by conducting an independent assessment;
And taxed 6% tax minimum.
In addition, in this scheme (“informational activity”), I can only pay a deposit to a client in the form of a gift. Up to 4,000 rubles per year is not subject to personal income tax. Paid from net income (after taxes).
If we use the object of taxation “income - expense”, then I need grounds for payments (not contradicting the codes of activity of OKVED), and I cannot think of them in this scheme.
Summarizing this point.
- "All through yourself." It seems to solve problems with taxes and payments. But something confuses me, because neither FL nor Avito did not go this way, maybe I don’t know what? Well, the questions of paragraphs 1 and 4 of this article are not going anywhere.
- "Information Activity". Requires complex schemes with the involvement of the "operator of electronic money" (see below, "The need for licenses")
The need for licenses. .
I have no right to accept such payments for transferring them to other people, since these are the functions of the “operator of electronic money” from the law on the NPC . So I need a license of the Central Bank.
I think this is why FL uses electronic money operator, PSKV, in its “Safe Transaction”.
Other inconveniences for customers in their implementation of escrow.
- I can transfer money only to personalized wallets.Hidden text7.9. When transferring electronic money, legal entities or individual entrepreneurs may be recipients of funds, as well as payers if the recipient of funds is an individual using electronic means of payment specified in paragraph 2 of article 10 of this Federal Law.
10.2
2. In the event that an operator conducts an electronic cash identification of a client - an individual in accordance with Federal Law No. 115-FZ of August 7, 2001 “On Countering the Legalization (Laundering) of Criminally Income and Financing of Terrorism”, an electronic means of payment is used client - an individual, provided that the balance of electronic money at any time does not exceed 100 thousand rubles, or an amount in foreign currency equivalent to 100 thousand rubles for an official to the exchange rate of the Bank of Russia. The specified electronic means of payment is personalized. - Service fee.
It consists of the cost of acquiring, accounting, taxes, return on investment, arbitration.
Low payment of arbitration - a direct way to its corruption.
Also explains such a high percentage of FL. - Not everyone uses electronic money.
Especially customers expats.
And the agent who brought something to such a client would be more convenient to get money in cash. In local currency.
As a result, the implementation of the most logical option "guarantees on the Internet" at the initial stage looks like a controversial event.
Given that the outsourcing option with Webmoney escrow is deprived of most of the shortcomings (fame, commission) and allows you not to break your brain with accounting.
Source: https://habr.com/ru/post/203418/
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