Attraction of unprecedented generosity: 52,000 rubles from the state each for the purchase of shares
How can you save up for your apartment if you pay money on your salary card every day, not only because you spend it, but also because the interest on the deposit is even lower than official inflation ?! In this situation, you have to look for new ways to protect capital, as well as additional sources of income.
In continuation of the topic of personal finance management today I will talk about how to kill two birds with one stone - start trading on the Moscow Stock Exchange and legally reimburse for yourself some of the taxes withheld from wages.
Each of the working citizens of the Russian Federation monthly with their wages deduct taxes and payments to the funds.
')
In Moscow, contributions in 2015 are as follows:
- Personal income tax (PIT) - 13%
- To the Pension Fund of Russia - 22%,
- To the Social Security Fund - 2.9%,
- To the Federal Fund for Mandatory Medical Insurance (MHIF) - 5.1%.
Managing pension savings is a complex and extensive topic, I plan to return to it in one of the following posts. Today we talk about the compensation of personal income tax.
There are several ways to get part of the paid NDFL back:
1. Buy an apartment. Buying an apartment allows you to take advantage of the benefit once - to reimburse 13% of the value of the acquired property. But if the cost of an apartment exceeds 2,000,000 rubles, then the maximum payment will be only 260,000 rubles.
2. Take a mortgage. There is a benefit that allows you to return a part of the interest on the mortgage. It is calculated as follows - your mortgage payments consist of two parts: interest payments on the debt and the debt itself. You can return 13% of the amount paid for the year interest on the debt.
3. Become an investor. It is enough to conclude an agreement with a broker and open a special account - an individual investment account (IIS). This separate type of accounts appeared in 2015 due to the desire of the Government of the Russian Federation to stimulate the development of national stock exchanges.
There are other benefits for personal income tax: reimbursement of expenses for education, treatment, and so on, but today I will talk about IIS, continuing the topic of smart management of your own finances.
Since January 1, 2015, the third chapter of the Federal Law of 22.04.1996 No39- “On the Securities Market” was supplemented with article 10.3, which regulates the opening of individual investment accounts.
The fact of opening the IIS gives the individual the right to reimburse part of the paid personal income tax.
IIS is of two types, depending on the type of benefits chosen. The second feature of IIS is a long-term tool: it is possible to open an account of this type for any period, but not less than 3 years.
IIS of the second type
I will begin immediately with the second type, since he is the easiest. By opening IIS with a second type of benefit, you receive an account with a broker, which is completely exempt from paying personal income tax on operations. Yes Yes! If you trade on the stock exchange, conduct transactions with a positive result, you not only have to pay the broker for each transaction according to the chosen tariff, you also have to pay the state 13% of the profit. Usually, the broker itself is responsible for calculating and deducting the transaction tax. But in general, the law is clear: made a profit - pay personal income tax. If we believe in our success on the stock exchange, we open the IIS of the second type, and our exchange strategy becomes even more profitable. That is, in any case, you must be active on the exchange, trade and make a profit.
This type of benefit is easiest - the broker simply does not calculate the tax and does not deduct it. You don't need to report it anywhere.
You can get this benefit even if you do not have a job and do not deduct personal income tax from your salary.
IIS of the first type
When opening an IIS, you will be able to annually receive a refund of a part of the personal income tax in the amount of money deposited in the tax period to an individual investment account. You open an IIS of the appropriate type, deposit a certain amount on it, and next year you get a plus of 13% of the amount paid in IIS.
There are three limitations:
1. You must be a personal income tax payer.
2. You can deposit any amount of money on IIS, but the maximum deduction can be received from the amount of not more than 400,000 rubles per year.
3. If you paid the personal income tax less for the billing year than you should be reimbursed by the IIS, then the amount actually paid will be refunded.
Now an example
For 2015, you received income at the main place of work in the amount of 600,000 rubles, paying 13% income tax in the amount of 78,000 rubles during the year. In the same tax period, you opened IIS and contributed 400,000 rubles to it.
Upon the expiration of the tax period, you must submit documents to the tax inspectorate at the place of registration - 3-NFDL tax declaration, and by attaching supporting documents from the broker and a statement, you can reduce your taxable base by 400,000 rubles. That is, you will be returned from the budget of 52,000 rubles. (13% from 400 000 rub.).
How to dispose of this money - you decide. You can deposit them on IIS to get another deduction next year. The amount of the future deduction will depend on the amount paid for each year of existence of the IIS. If next year you again deposit into the account 400,000 rubles, then you will again receive a 52,000 deduction.
Using IIS of the first type, we get an analogue of a bank deposit with a minimum term of 3 years, with a yield of 13% per annum, with the possibility of replenishment.
Is it a lot or a little? A couple of months ago, many banks could get a deposit for a year with a yield of 18-22% per annum, but now the Central Bank again lowers the key rate, and banks, in turn, lower not only deposit rates, but also interest rates on term deposits - such as percent on the balance on your payroll bank card.
The main plus of IIS of the first type: the money deposited into the account can be invested in assets. The law does not oblige you to do this; in order to receive benefits, it is enough to open an account with a broker, deposit money and file a return on time, but we learn how to effectively manage our money, as well as we have financial goals. Therefore, we can earn on this money twice.
A bond is a debt security. Bonds, like deposits, provide an opportunity to receive interest on invested funds. In both cases, the investor lends money - in one case to the bank, in the other - to the issuer of bonds, in the role of which the state, subjects of the federation and commercial companies can act. The most reliable bonds are securities issued by the federal government.
In the securities market, all instruments are divided into two parameters: risk and return. I will not go into the jungle of trading, but if briefly, the more reliable the paper, the lower its yield.
Today, the placement of bonds held Kamaz, so for example, take them:
A source
If we purchase KAMAZ and BO-12 bonds for the full amount of the invested funds, we will receive an annual yield of: 13% NDFL + 11.24% of coupon payment on bonds, which in total amounts to a beautiful 24.24% per annum.
Coupons for these bonds are paid twice a year, and we get a tax deduction once a year.
Early withdrawal of funds from IIS
If for some reason you need money urgently and you have to close MIS ahead of time, then you will be deprived of benefits. If you cancel the second type of ICS, you will have to pay personal income tax on all profitable transactions, and with the first type, if you have already received deductions, you will have to return them to the budget. A kind of fine was invented so that the exchange could receive medium-term and long-term capital.
UPD: Brokers are just beginning to offer various conditions for IIS, ivansychev has a good post with a comparison of the conditions of popular brokers - read the link .
In continuation of the topic of personal finance management today I will talk about how to kill two birds with one stone - start trading on the Moscow Stock Exchange and legally reimburse for yourself some of the taxes withheld from wages.
Each of the working citizens of the Russian Federation monthly with their wages deduct taxes and payments to the funds.
')
In Moscow, contributions in 2015 are as follows:
- Personal income tax (PIT) - 13%
- To the Pension Fund of Russia - 22%,
- To the Social Security Fund - 2.9%,
- To the Federal Fund for Mandatory Medical Insurance (MHIF) - 5.1%.
Managing pension savings is a complex and extensive topic, I plan to return to it in one of the following posts. Today we talk about the compensation of personal income tax.
There are several ways to get part of the paid NDFL back:
1. Buy an apartment. Buying an apartment allows you to take advantage of the benefit once - to reimburse 13% of the value of the acquired property. But if the cost of an apartment exceeds 2,000,000 rubles, then the maximum payment will be only 260,000 rubles.
2. Take a mortgage. There is a benefit that allows you to return a part of the interest on the mortgage. It is calculated as follows - your mortgage payments consist of two parts: interest payments on the debt and the debt itself. You can return 13% of the amount paid for the year interest on the debt.
3. Become an investor. It is enough to conclude an agreement with a broker and open a special account - an individual investment account (IIS). This separate type of accounts appeared in 2015 due to the desire of the Government of the Russian Federation to stimulate the development of national stock exchanges.
There are other benefits for personal income tax: reimbursement of expenses for education, treatment, and so on, but today I will talk about IIS, continuing the topic of smart management of your own finances.
Since January 1, 2015, the third chapter of the Federal Law of 22.04.1996 No39- “On the Securities Market” was supplemented with article 10.3, which regulates the opening of individual investment accounts.
The fact of opening the IIS gives the individual the right to reimburse part of the paid personal income tax.
IIS is of two types, depending on the type of benefits chosen. The second feature of IIS is a long-term tool: it is possible to open an account of this type for any period, but not less than 3 years.
IIS of the second type
I will begin immediately with the second type, since he is the easiest. By opening IIS with a second type of benefit, you receive an account with a broker, which is completely exempt from paying personal income tax on operations. Yes Yes! If you trade on the stock exchange, conduct transactions with a positive result, you not only have to pay the broker for each transaction according to the chosen tariff, you also have to pay the state 13% of the profit. Usually, the broker itself is responsible for calculating and deducting the transaction tax. But in general, the law is clear: made a profit - pay personal income tax. If we believe in our success on the stock exchange, we open the IIS of the second type, and our exchange strategy becomes even more profitable. That is, in any case, you must be active on the exchange, trade and make a profit.
This type of benefit is easiest - the broker simply does not calculate the tax and does not deduct it. You don't need to report it anywhere.
You can get this benefit even if you do not have a job and do not deduct personal income tax from your salary.
IIS of the first type
When opening an IIS, you will be able to annually receive a refund of a part of the personal income tax in the amount of money deposited in the tax period to an individual investment account. You open an IIS of the appropriate type, deposit a certain amount on it, and next year you get a plus of 13% of the amount paid in IIS.
There are three limitations:
1. You must be a personal income tax payer.
2. You can deposit any amount of money on IIS, but the maximum deduction can be received from the amount of not more than 400,000 rubles per year.
3. If you paid the personal income tax less for the billing year than you should be reimbursed by the IIS, then the amount actually paid will be refunded.
Now an example
For 2015, you received income at the main place of work in the amount of 600,000 rubles, paying 13% income tax in the amount of 78,000 rubles during the year. In the same tax period, you opened IIS and contributed 400,000 rubles to it.
Upon the expiration of the tax period, you must submit documents to the tax inspectorate at the place of registration - 3-NFDL tax declaration, and by attaching supporting documents from the broker and a statement, you can reduce your taxable base by 400,000 rubles. That is, you will be returned from the budget of 52,000 rubles. (13% from 400 000 rub.).
How to dispose of this money - you decide. You can deposit them on IIS to get another deduction next year. The amount of the future deduction will depend on the amount paid for each year of existence of the IIS. If next year you again deposit into the account 400,000 rubles, then you will again receive a 52,000 deduction.
Using IIS of the first type, we get an analogue of a bank deposit with a minimum term of 3 years, with a yield of 13% per annum, with the possibility of replenishment.
Is it a lot or a little? A couple of months ago, many banks could get a deposit for a year with a yield of 18-22% per annum, but now the Central Bank again lowers the key rate, and banks, in turn, lower not only deposit rates, but also interest rates on term deposits - such as percent on the balance on your payroll bank card.
The main plus of IIS of the first type: the money deposited into the account can be invested in assets. The law does not oblige you to do this; in order to receive benefits, it is enough to open an account with a broker, deposit money and file a return on time, but we learn how to effectively manage our money, as well as we have financial goals. Therefore, we can earn on this money twice.
A bond is a debt security. Bonds, like deposits, provide an opportunity to receive interest on invested funds. In both cases, the investor lends money - in one case to the bank, in the other - to the issuer of bonds, in the role of which the state, subjects of the federation and commercial companies can act. The most reliable bonds are securities issued by the federal government.
In the securities market, all instruments are divided into two parameters: risk and return. I will not go into the jungle of trading, but if briefly, the more reliable the paper, the lower its yield.
Today, the placement of bonds held Kamaz, so for example, take them:
| Issuer, issue number | KAMAZ, BO-12 |
| Type of debt | Bonds |
| Issue Status | In circulation |
| Type of allocation | Public |
| Value, currency | 1,000 RUR |
| Volume of issue | 5,000,000,000 |
| Registration date | 06/04/2015 |
| State registration number | 4-12-55010-D |
| ISIN code | RU000A0JVP39 |
| End date of placement | 08/06/2015 |
| Estimated Starting Date | 08/06/2015 |
| Primary placement price | 100 |
| The yield of primary placement | 11.56 |
| Coupon rate | 1-30 coupons - 11.24% per annum |
| Coupon frequency | 2 times per year |
| Start date of couponing | 08/06/2015 |
| maturity date | 07/18/2030 |
| Bonding Agent | nizator: Sberbank CIB, VTB Capital |
| Marketplace | RU000A0JVP39 (Third level, 08/06/2015) |
If we purchase KAMAZ and BO-12 bonds for the full amount of the invested funds, we will receive an annual yield of: 13% NDFL + 11.24% of coupon payment on bonds, which in total amounts to a beautiful 24.24% per annum.
Coupons for these bonds are paid twice a year, and we get a tax deduction once a year.
Early withdrawal of funds from IIS
If for some reason you need money urgently and you have to close MIS ahead of time, then you will be deprived of benefits. If you cancel the second type of ICS, you will have to pay personal income tax on all profitable transactions, and with the first type, if you have already received deductions, you will have to return them to the budget. A kind of fine was invented so that the exchange could receive medium-term and long-term capital.
UPD: Brokers are just beginning to offer various conditions for IIS, ivansychev has a good post with a comparison of the conditions of popular brokers - read the link .
Source: https://habr.com/ru/post/293380/
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