Taxes are inevitable as death
Today I want to talk a little about taxes in the Russian small business in general and taxes in the life of a web studio in particular. I hope the topic will be useful to yesterday's freelancers who have grown to the need to create a studio, aspiring entrepreneurs and just interested in the topic. There is nothing supernova in this topic.
Starting an official business is required for various reasons - expanding the circle of customers, more interaction opportunities, and legality in the end.
The first thing to think about is the initial calculation of pricing, the choice of the legal form of your newborn business and the choice of the tax system. To be precise, you first need to do this, and then begin registration and other formal actions. The most popular legal forms for studios are LLC (limited liability company) and individual entrepreneur (individual entrepreneur). I will leave the pros and cons of these two options outside of this text, but at the insistence of commentators I will still describe the main difference: a legal entity is liable for obligations only within its own capital (alienated from individuals, founders, in favor of a legal entity or earned by it) The individual entrepreneur is liable for obligations with all his property - including the personal property of an individual (from a toothbrush to real estate) . Another entrepreneur is always one individual, but several individuals can be owners of a legal entity.
')
So, if nevertheless you decide to conduct official business in our boundless wonderful country, have already penetrated and felt the registration process, you already have the right to act as a business entity without fear of being taken for a soft place “for illegal business”, you have to consider and pay taxes and report to supervisory authorities.
If you do not plan turnovers of tens or hundreds of millions of rubles, do not plan staff like a car factory, do not particularly want to pay VAT and income tax (and report on them) and do not want to comprehend the art of accounting, probably when choosing a tax system the most convenient and the obvious option would be a simplified tax system.
The simplified taxation system involves the payment of a single tax at a rate of 6% of revenues or 15% of revenues minus expenses (the list of possible expenses approved by law) instead of VAT, unified social tax and income tax. Here there is a very interesting and very important point, which for some reason is forgotten in the reasoning on Habré: the simplified taxation system does not exempt from the personal income tax collection from the fund for personal payments, charging, paying and reporting on pension deductions in pension fund and social insurance contributions . Below, I will describe this issue in more detail and give an example of calculating actual contributions to the budget.
Commentators have advised to mention the closure of business from customers with a common tax system in the case of the use of USN. I have to say that this is not entirely true. Firstly, it’s not about the application of the simplified taxation system, but rather about the absence of VAT in pricing using the simplified taxation system, secondly, it strongly depends on the type of activity (for example, web studios are not particularly relevant). Here you can offer to voluntarily use the VAT or not to use the simplified tax system or have two different business entities - one working with VAT, the other - no. The essence of the problem lies in VAT deductions along the sales chain (there was a topic on this topic on Habré), but if VAT is not included in the price, as happens with the simplified tax system, it is almost equivalent to the price before the imposition of VAT under the general taxation system. In trade in goods, especially wholesale, leapfrog with VAT is really very significant.
There is another small fly in the ointment in this beautiful endeavor. Forms of payments in official business are limited to non-cash transfers from / to the current accounts of individual entrepreneurs and organizations. Cashless payments are made within 24 hours and only on official working days. And for every bank account, any bank will milk you (a little, but permanently), and do not forget to notify (of course, “in form”) about opening a tax account within 7 days (now, according to Article 23, paragraph 2, paragraphs. 1 of the Tax Code of the Russian Federation - 7, before it was 10, I was contacted by a person working in tax and clarified), and then the bank will notify you exactly, but forgetting about it - you will pay. Like this. No cash, web mania and other baubles. Well, someone will be indignant - this, they say, may not be prohibited! Well, yes, indeed, it seems as possible. But if you want cash - get a cash register, and you should buy it “where it’s allowed”, make sure you enter into a service contract for “those who are allowed” and don’t forget to register it (there is a lot of subtleties in all this, but it’s already clear that is not so simple). And yes ... you still need to hand over cash to the bank at the end of the day, even if you take the proceeds to the cashier. Cash payments between legal entities and / or individual entrepreneurs are limited by law (at the insistence of commenting: cash is still possible for individual entrepreneurs , and between business entities, too, but not more than 100 thousand rubles under one contract and it is necessary to issue cash / receipt cash operations). Electronic money - yes, also kind of as possible. But also - with the withdrawal on current accounts (so that the tax was visible, if that). It is rather difficult to say what forms of documents to use when using electronic money, because simply mentioning the very concept of electronic money of an ordinary official leads to a state of stupor (and evokes a sense of the need to take the initiative, which is more scary).
Now we come closer to the myth of “pay 6 (or 15)% and report once a year” and dissect it. Yes, the “single tax paid in connection with the application of the simplified taxation system” really needs to be reported now only once a year (it used to be quarterly before). But it is still necessary to count it and pay it quarterly (in the comments there is a clarification that individual entrepreneurs can now pay once a year). It can also be reduced by the amount of payments in favor of the pension fund (and payments of social insurance premiums), but not more than half. But this is only a tax on revenue. What remains after its payment is not your money, which you can put in your pocket (although if you are an entrepreneur, it turns out you can). This is money business. They can pay business expenses, invest somewhere on behalf of the business and spend on wage funds and dividend payments.
To pay your beloved honestly earned money there are two legal ways.
You can pay wages to yourself (the owner), as well as hired employees. With compulsory legal employment in accordance with the requirements of the labor code (we will not talk about them here, not about them). To pay a certain wage you need to withhold personal income tax (personal income tax) from it - from the amount of charges (from 100 rubles to pay 87). More from the amount of wages, you need to accrue payments to the pension fund in the amount of 14% (the rate will double after the battle of chimes) and insurance contributions to the social insurance fund in the amount of 0.1% (the rate is variable, depends on OKVED ' a, for studios, usually 0.1–0.4%) It turns out that in order to pay the 100 rubles paid in wages, you still have to pay at least 14.1 rubles to the pension fund and social insurance fund. For these deductions, of course, you need to report quarterly. You also need to pass a personalized accounting of payments to the pension fund annually (now - twice a year), once a year to submit information about the average number of staff to the tax and annually report there (I could be mistaken here, because this year something seemed to change ) on personal income tax. Total for 87 rubles paid in favor of the pocket, we have a minimum of 27.1 (13 + 14 + 0.1) rubles, eaten by payroll taxes. It turns out, as you can see, nifiga not 13%. Even calculate: 87 + 27.1 = 114.1 rubles - the total amount required for the payment of wages. 27.1 / 114.1 × 100% = 23.67% - the minimum actual tax burden on the payroll . Add to this the amount of the single tax withheld from the proceeds; it will be somewhere around 30% or more.
Conclusion: you can take only 2 rubles from 3 earned rubles; you must give the ruble to the state . Theoretically you can. In fact - in addition to the wage fund, any non-abstract business in a vacuum has expenses paid from the revenue remaining after paying the single tax. At studios this is at least the cost of maintaining a current account, hosting, domains, communications, computers, office equipment, commercial software.
If fate still obliged you to pay VAT, then the proportion will turn out even sadder. On the ruble of the proceeds, it is still necessary to lay the VAT on top of the price (the same one, which is usually 18%, but options are possible depending on the product and type of activity), which is already many times more than the deduction for the USN.
Mechanism: according to the results of the year, we declare a certain part of earnings earned through blood and profit, we do not pay tax on it (because they are freed by law due to the choice of a simplified taxation system, yo-ho-ho!), We can pay some of it to business owners in the form of dividends, keeping them from the amount of payments only personal income tax at the rate of 9%. That is, from 100 rubles of dividends 91 rubles can be safely sent to your favorite and dear to your heart pocket. But once a year (it is rumored that it is possible even once a quarter, but the living examples are unknown to the author). And for personal income tax must report! In practice, the question of reporting on profits in this case leads to thoughtfulness even experienced types of accountants, in theory there is no need to report, but from the point of view of the tax authorities, the air does not materialize either. Readers who have studied the issue with addiction, please unsubscribe in the comments or in a personal. The actual tax burden, calculated in the same way as in the previous version, in this case is approximately 15%.
Conclusion: out of 100 rubles earned, we can take 85 for ourselves, but once a year . There are some ambiguities with the design.
This question was explained to me in the comments. It should only be taken into account that the fundamental difference in the legal form also implies the opposite: money in personal accounts, personal property is money and property of individual entrepreneurs. With all the consequences - in the case of claims from the SP can arrest and confiscate personal money and property.
Another individual entrepreneur in any case (even if there is no revenue) must systematically allocate fixed amounts established by law at the minimum wage rate at the beginning of the year to the social insurance fund.
PIs don't pay for personal income tax at all.
You have to pay. Do not pay - to attract attention. To give a reason for the bureaucratic initiative, and the execution of direct instructions in this regard. I think, to explain what it will pour out, unnecessarily (in short - time, money, nerves).
You need to pay non-cash. Requisites "where" - find out yourself. Very carefully check the details. If you make a mistake, a payment in favor of the budget of 99% will be accepted by the bank and transferred to the treasury. And they, if they are not obvious direction, destination or details - they will merge it where they see fit. You will then run and search for your money, prove the fact of making a payment, redirect it, pay fines and penalties.
Need to report. To report on everything, everything, according to the regulated forms ( in current versions ) and in due time. And always have after proof of submission of reports. I will say secretly: it is better to submit a report with errors, inaccuracies, or even a frank lie, but in time than the report "does not undermine the mosquito," but a day later. Even if you did not pay what you report, you need to report.
If nevertheless happened fakap. Do not panic. Nobody will pat the head, but the shooting on the spot won't happen either. At least - the next 5-7 months, that is how much it usually takes from supervisory and regulatory bodies to reveal your sins (except for the reporting deadlines, it usually takes no more than two months). During this time, it would be better to beg for everything (correct all mistakes, pay all that is unpaid and may even repent). Punitive influences in the form of fines and penalties cannot be avoided anyway, but firstly they will be less, secondly, when they are used forcibly without your participation, this can be a very unpleasant surprise.
If a checking account was suddenly arrested, it is better to immediately run to the inspector in person in your cameral department to your inspector, to repent and find out what to fix and how. In the bank you can find out exactly - whether the tax and on what basis. Most often, banks do not report account arrest to account holders, find out in fact (spending operations in any direction other than the budget do not pass, cash withdrawals and account closure are also impossible) or by direct request (“Is my account arrested?”).
If a checking account is arrested and you need to urgently make a payment from your checking account - open a second account, pay and only after you report it to the tax account (remember that there are 7 days for this).
Quickly, legally and without taxes, money can be redirected temporarily from the owners to the business and back by issuing a loan agreement between the owner and the business. And sign it on both sides, even if physically by one person.
In relation to studios, the official form of business existence gives various bonuses - affiliate programs for advertising, hosting, domains (some of them are available, everyone, but all of them are available to legal business), the ability to officially employ team members, but, as we see, it makes them share with the state and bear a certain responsibility, including material.
Freelance at the moment is something on the verge of one-time work on a civil contract and illegal business. Of course, it is easier and more convenient for the state to consider the second variant of interpretation.
Already, electronic payment systems (as I understand it - with hands twisted by them by the tax authorities) sometimes give freelancers a lot of problems in getting what they have earned, and then they probably won't get any easier. The post outlines in general terms where the state wants to make freelancing go, slowly helping to speed up the step.
PS: While I put it in “Finance for All”, maybe there will be a proposal for a more up-to-date blog - I'm not sure where to put it myself yet.
Starting an official business is required for various reasons - expanding the circle of customers, more interaction opportunities, and legality in the end.
The first thing to think about is the initial calculation of pricing, the choice of the legal form of your newborn business and the choice of the tax system. To be precise, you first need to do this, and then begin registration and other formal actions. The most popular legal forms for studios are LLC (limited liability company) and individual entrepreneur (individual entrepreneur). I will leave the pros and cons of these two options outside of this text, but at the insistence of commentators I will still describe the main difference: a legal entity is liable for obligations only within its own capital (alienated from individuals, founders, in favor of a legal entity or earned by it) The individual entrepreneur is liable for obligations with all his property - including the personal property of an individual (from a toothbrush to real estate) . Another entrepreneur is always one individual, but several individuals can be owners of a legal entity.
')
So, if nevertheless you decide to conduct official business in our boundless wonderful country, have already penetrated and felt the registration process, you already have the right to act as a business entity without fear of being taken for a soft place “for illegal business”, you have to consider and pay taxes and report to supervisory authorities.
If you do not plan turnovers of tens or hundreds of millions of rubles, do not plan staff like a car factory, do not particularly want to pay VAT and income tax (and report on them) and do not want to comprehend the art of accounting, probably when choosing a tax system the most convenient and the obvious option would be a simplified tax system.
The simplified taxation system involves the payment of a single tax at a rate of 6% of revenues or 15% of revenues minus expenses (the list of possible expenses approved by law) instead of VAT, unified social tax and income tax. Here there is a very interesting and very important point, which for some reason is forgotten in the reasoning on Habré: the simplified taxation system does not exempt from the personal income tax collection from the fund for personal payments, charging, paying and reporting on pension deductions in pension fund and social insurance contributions . Below, I will describe this issue in more detail and give an example of calculating actual contributions to the budget.
Commentators have advised to mention the closure of business from customers with a common tax system in the case of the use of USN. I have to say that this is not entirely true. Firstly, it’s not about the application of the simplified taxation system, but rather about the absence of VAT in pricing using the simplified taxation system, secondly, it strongly depends on the type of activity (for example, web studios are not particularly relevant). Here you can offer to voluntarily use the VAT or not to use the simplified tax system or have two different business entities - one working with VAT, the other - no. The essence of the problem lies in VAT deductions along the sales chain (there was a topic on this topic on Habré), but if VAT is not included in the price, as happens with the simplified tax system, it is almost equivalent to the price before the imposition of VAT under the general taxation system. In trade in goods, especially wholesale, leapfrog with VAT is really very significant.
There is another small fly in the ointment in this beautiful endeavor. Forms of payments in official business are limited to non-cash transfers from / to the current accounts of individual entrepreneurs and organizations. Cashless payments are made within 24 hours and only on official working days. And for every bank account, any bank will milk you (a little, but permanently), and do not forget to notify (of course, “in form”) about opening a tax account within 7 days (now, according to Article 23, paragraph 2, paragraphs. 1 of the Tax Code of the Russian Federation - 7, before it was 10, I was contacted by a person working in tax and clarified), and then the bank will notify you exactly, but forgetting about it - you will pay. Like this. No cash, web mania and other baubles. Well, someone will be indignant - this, they say, may not be prohibited! Well, yes, indeed, it seems as possible. But if you want cash - get a cash register, and you should buy it “where it’s allowed”, make sure you enter into a service contract for “those who are allowed” and don’t forget to register it (there is a lot of subtleties in all this, but it’s already clear that is not so simple). And yes ... you still need to hand over cash to the bank at the end of the day, even if you take the proceeds to the cashier. Cash payments between legal entities and / or individual entrepreneurs are limited by law (at the insistence of commenting: cash is still possible for individual entrepreneurs , and between business entities, too, but not more than 100 thousand rubles under one contract and it is necessary to issue cash / receipt cash operations). Electronic money - yes, also kind of as possible. But also - with the withdrawal on current accounts (so that the tax was visible, if that). It is rather difficult to say what forms of documents to use when using electronic money, because simply mentioning the very concept of electronic money of an ordinary official leads to a state of stupor (and evokes a sense of the need to take the initiative, which is more scary).
Now we come closer to the myth of “pay 6 (or 15)% and report once a year” and dissect it. Yes, the “single tax paid in connection with the application of the simplified taxation system” really needs to be reported now only once a year (it used to be quarterly before). But it is still necessary to count it and pay it quarterly (in the comments there is a clarification that individual entrepreneurs can now pay once a year). It can also be reduced by the amount of payments in favor of the pension fund (and payments of social insurance premiums), but not more than half. But this is only a tax on revenue. What remains after its payment is not your money, which you can put in your pocket (although if you are an entrepreneur, it turns out you can). This is money business. They can pay business expenses, invest somewhere on behalf of the business and spend on wage funds and dividend payments.
To pay your beloved honestly earned money there are two legal ways.
Payment of wages
You can pay wages to yourself (the owner), as well as hired employees. With compulsory legal employment in accordance with the requirements of the labor code (we will not talk about them here, not about them). To pay a certain wage you need to withhold personal income tax (personal income tax) from it - from the amount of charges (from 100 rubles to pay 87). More from the amount of wages, you need to accrue payments to the pension fund in the amount of 14% (the rate will double after the battle of chimes) and insurance contributions to the social insurance fund in the amount of 0.1% (the rate is variable, depends on OKVED ' a, for studios, usually 0.1–0.4%) It turns out that in order to pay the 100 rubles paid in wages, you still have to pay at least 14.1 rubles to the pension fund and social insurance fund. For these deductions, of course, you need to report quarterly. You also need to pass a personalized accounting of payments to the pension fund annually (now - twice a year), once a year to submit information about the average number of staff to the tax and annually report there (I could be mistaken here, because this year something seemed to change ) on personal income tax. Total for 87 rubles paid in favor of the pocket, we have a minimum of 27.1 (13 + 14 + 0.1) rubles, eaten by payroll taxes. It turns out, as you can see, nifiga not 13%. Even calculate: 87 + 27.1 = 114.1 rubles - the total amount required for the payment of wages. 27.1 / 114.1 × 100% = 23.67% - the minimum actual tax burden on the payroll . Add to this the amount of the single tax withheld from the proceeds; it will be somewhere around 30% or more.
Conclusion: you can take only 2 rubles from 3 earned rubles; you must give the ruble to the state . Theoretically you can. In fact - in addition to the wage fund, any non-abstract business in a vacuum has expenses paid from the revenue remaining after paying the single tax. At studios this is at least the cost of maintaining a current account, hosting, domains, communications, computers, office equipment, commercial software.
If fate still obliged you to pay VAT, then the proportion will turn out even sadder. On the ruble of the proceeds, it is still necessary to lay the VAT on top of the price (the same one, which is usually 18%, but options are possible depending on the product and type of activity), which is already many times more than the deduction for the USN.
Dividend payout to legal entity owners
Mechanism: according to the results of the year, we declare a certain part of earnings earned through blood and profit, we do not pay tax on it (because they are freed by law due to the choice of a simplified taxation system, yo-ho-ho!), We can pay some of it to business owners in the form of dividends, keeping them from the amount of payments only personal income tax at the rate of 9%. That is, from 100 rubles of dividends 91 rubles can be safely sent to your favorite and dear to your heart pocket. But once a year (it is rumored that it is possible even once a quarter, but the living examples are unknown to the author). And for personal income tax must report! In practice, the question of reporting on profits in this case leads to thoughtfulness even experienced types of accountants, in theory there is no need to report, but from the point of view of the tax authorities, the air does not materialize either. Readers who have studied the issue with addiction, please unsubscribe in the comments or in a personal. The actual tax burden, calculated in the same way as in the previous version, in this case is approximately 15%.
Conclusion: out of 100 rubles earned, we can take 85 for ourselves, but once a year . There are some ambiguities with the design.
For SP, the money in the current account is his personal money
This question was explained to me in the comments. It should only be taken into account that the fundamental difference in the legal form also implies the opposite: money in personal accounts, personal property is money and property of individual entrepreneurs. With all the consequences - in the case of claims from the SP can arrest and confiscate personal money and property.
Another individual entrepreneur in any case (even if there is no revenue) must systematically allocate fixed amounts established by law at the minimum wage rate at the beginning of the year to the social insurance fund.
PIs don't pay for personal income tax at all.
A few words about the inevitability of taxes
You have to pay. Do not pay - to attract attention. To give a reason for the bureaucratic initiative, and the execution of direct instructions in this regard. I think, to explain what it will pour out, unnecessarily (in short - time, money, nerves).
You need to pay non-cash. Requisites "where" - find out yourself. Very carefully check the details. If you make a mistake, a payment in favor of the budget of 99% will be accepted by the bank and transferred to the treasury. And they, if they are not obvious direction, destination or details - they will merge it where they see fit. You will then run and search for your money, prove the fact of making a payment, redirect it, pay fines and penalties.
Need to report. To report on everything, everything, according to the regulated forms ( in current versions ) and in due time. And always have after proof of submission of reports. I will say secretly: it is better to submit a report with errors, inaccuracies, or even a frank lie, but in time than the report "does not undermine the mosquito," but a day later. Even if you did not pay what you report, you need to report.
If nevertheless
If nevertheless happened fakap. Do not panic. Nobody will pat the head, but the shooting on the spot won't happen either. At least - the next 5-7 months, that is how much it usually takes from supervisory and regulatory bodies to reveal your sins (except for the reporting deadlines, it usually takes no more than two months). During this time, it would be better to beg for everything (correct all mistakes, pay all that is unpaid and may even repent). Punitive influences in the form of fines and penalties cannot be avoided anyway, but firstly they will be less, secondly, when they are used forcibly without your participation, this can be a very unpleasant surprise.
If a checking account was suddenly arrested, it is better to immediately run to the inspector in person in your cameral department to your inspector, to repent and find out what to fix and how. In the bank you can find out exactly - whether the tax and on what basis. Most often, banks do not report account arrest to account holders, find out in fact (spending operations in any direction other than the budget do not pass, cash withdrawals and account closure are also impossible) or by direct request (“Is my account arrested?”).
If a checking account is arrested and you need to urgently make a payment from your checking account - open a second account, pay and only after you report it to the tax account (remember that there are 7 days for this).
Quickly, legally and without taxes, money can be redirected temporarily from the owners to the business and back by issuing a loan agreement between the owner and the business. And sign it on both sides, even if physically by one person.
Regarding freelancing
In relation to studios, the official form of business existence gives various bonuses - affiliate programs for advertising, hosting, domains (some of them are available, everyone, but all of them are available to legal business), the ability to officially employ team members, but, as we see, it makes them share with the state and bear a certain responsibility, including material.
Freelance at the moment is something on the verge of one-time work on a civil contract and illegal business. Of course, it is easier and more convenient for the state to consider the second variant of interpretation.
Already, electronic payment systems (as I understand it - with hands twisted by them by the tax authorities) sometimes give freelancers a lot of problems in getting what they have earned, and then they probably won't get any easier. The post outlines in general terms where the state wants to make freelancing go, slowly helping to speed up the step.
PS: While I put it in “Finance for All”, maybe there will be a proposal for a more up-to-date blog - I'm not sure where to put it myself yet.
Source: https://habr.com/ru/post/96339/
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