Taxes and business: advice for young entrepreneur
Business is a simple word which has thousands of meanings, hundreds of thousands of problems and millions of possibilities. Today, during the collapse of the financial hopes to quit their bad, but reliable operation for starting a business is equivalent to the feat of Hercules, the adventures of Cortes and the madness of Ludwig the Bavarian. Few who are willing to go beyond boring, but in some degree relaxed office life.
But if you’re willing to risk and take the fate on Board the ship, then you will need a assistance that will send your ship in the same direction. Anatoliy Romanov, the author of professional blog about the challenges of small business Pro-Bro, ready to provide you such support. The conversation will be serious, because the topic is serious. Pass the word to our friend with the
Tell us about the first steps a novice businessman
If we talk about a novice businessman, his first job, as it is banal, is to understand exactly what he will do. In my experience, when an entrepreneur confuses the order of operations and organization first registers or SP, and then considers the business processes, it will fail. Therefore, if the entrepreneur does not know exactly how he’s going to do your business, registration is not needed. First, consider the skeleton of the business and only then put it into some kind of legal form, constitute the architecture of the enterprise.
The eternal question from the online business newbie: which is better, LLC or SP?
This question is impossible to answer in General. Each option has its pros and cons, so you need to proceed from reality, and the specific positions not to look for a universal solution. There are times when you need to access only the organization, or there is no way to open IE. For example, when you are registered in one region but live and work in another, since SP is registered at the place of residence and the place of the legal address, roughly speaking, office. In addition, only organizations have some «gig» kind of trade of strong alcohol, some construction works and so on.
The main feature is, of course, is what the subjects of starting a business. If you can open IE, but if sources of initial capital for a few, it’s worth thinking about opening a LLC, because inevitably the question will arise on the distribution of dividends, protection of participation in the business. Dividends, that is profits will be distributed in the same proportion in which made funds to the authorized capital. If the question of the protection of business participants (from other businesses) it is not necessary, you can also open an organization, only the first computed it to be profitable!
If you have it all figured out, for example, decided to open IE, then bear in mind that you have no employer, and you work on itself. If you have no employer, then you don’t have a reference 2-pit», salaries, vacation, sick leave and so on, but all the profit belongs to you. That is, everything that belongs to your business, belongs to you, and you can withdraw all the money from the account of SP, when I want, in contrast to the variant with registration, where you will not be able to do so because the money in the account belong to the society in which you as founder are, even if you go in there alone.
And UI entirely take, and if the court wants to take away your money (unless you really screw up), they will not stop even in front of grandma, that his body will close the bailiffs entry into your home, — describe and the TV and the cat.
But it is better to omit all the conversations and approach the matter seriously, by answering specific questions that will help determine the legal field:
a) do your partners requirements on the legal form?
b) how much you have cash for the start of the project?On the first point is simple: if your partners (contractors) work only with organizations that register LLC, if it makes no difference, then start thinking about legal protection of capital. Let’s say you have a partner. You register the business with him, then to divide the dividends properly, and if you have to get out — to get back capital. If this is your case, check, OOO, as is always prescribed percentage of each of the participants, and if the partner is satisfied, you can always go to court. If you rely on your money, then you can register as an individual entrepreneur and not sweating.
But not to be blunt and to register a business to one person, because «everyone agreed all trust each other». Friendship — the thing is deceptively and in theory even the best friend can take all the money from the account «General UI» and usurp. And for him it will be nothing, because the business on paper belongs to him, not you. In OOO it can be done, since the rights of all parties protected by the founding documents — this is the advantage.
So you need to look at a specific example, because the shortcomings are everywhere. The choice between OOO and SP can be justified by tax optimization, market requirements, interests of owners and even status (I was contacted by the clients who wanted this reason to open an LLC, although the other option was much cheaper).
Tell us about Russian taxation. What universal options for entrepreneurs, it offers?
Universal is because of the taxation system in the regions may vary. There is a General system, which is the default, and is simplified, which is of two types: either you pay 6% of all revenues, or a percentage of the Delta between revenues and expenditures. This percentage may be different, but if we talk about the indicator the default is 15%. There is also a system of tax on imputed income (fixed tax irrespective of the turnover) and the patent system of taxation, which is inherently more expensive analogue of the tax on imputed income.
General tax system — tax system where all organizations and businesses are default from the date of registration, if they do not submit applications to other systems of taxation. It is a system in which the entire proceeds, except for proceeds from certain goods and services (narrow range), subject to VAT. Also the tax is paid on profit of the organizations he is 20% entrepreneurs 13%.But in addition to income taxes there is such a thing as VAT — value added tax. Many do not understand the essence of this tax, and should be, because it seriously affects the final price of goods. Explain with an example: you bought a table for 100, and beneficial to you to sell it for 150, 200, 300, 1000. But the higher the number between the proceeds and the purchase price, the more value added, the greater the value added tax you pay.
VAT, in fact, a very delicate thing, and if you have to work with VAT, then be sure to keep in mind that you need, ceteris paribus, to choose suppliers that also work with VAT. Let me explain why.
VAT is always paid by the buyer. You pay VAT when you go to «roundabout» for shopping. You bought a product for 100 rubles, which laid the tax of 18%, that is, the product itself costs 85 rubles, and 15 rubles — tax. And buying a product in the store, you instruct the shop to transfer this tax to the state, which also collects taxes. But the store «Pyaterochka» in the same way as you do, someone’s a buyer and in the same way as you, instructs his supplier to pay the tax inherent in the price of the commodity, which he purchased from a vendor. You bought a product for 100 rubles, of which 15 — the tax shop bought goods from a supplier for 80 rubles, 12 of which — tax. It is logical that when they will pay for your order 15 rubles, they will calculate with their 12 rubles, which they listed their supplier, and in the end pay only 3 rubles. In the case that the supplier «Pyaterochka» works excluding VAT, in the same 80 rubles purchase price tax at all, and a bad store will have to pay for all entrusted you to pay 15 rubles.
There is also a simplified system: only pay a percentage of sales or a percentage of the Delta.
The system of taxation is advantageous for everyone.Obstacle to its application can be requirements of the market, number of employees, the presence in the ownership structure of legal entities with a share of more than 25% and even revenue. If nothing prevents, we have to choose between STS income and STS on the income reduced by size of expenses. We must proceed from the structure of earnings. If she is referring to some variable costs (cost of goods), you need to choose income minus expenses. If the revenues consist only of fixed costs (salaries, rent), you can take a tax on income. But the cases are different, and lately I its customers often recommend the simplified taxation — revenues less expenditures, since in St. Petersburg, where I work, the tax rate is 7% and in the Leningrad region even 5%.
For special tax regimes (unified tax on imputed income and Patent). They are not suitable for everyone. For example, the imputed income can be taken only in the exercise of certain activities: transportation, car washes, retail stores. The main feature of the activity the tax is the implementation of services. The tax is fixed and depends on the number, so to speak, work tool, workers, car, seats. A patent is a special mode which provides more activities, the imputed income, but a tax. They, in essence, is no different.
What are legal methods of tax optimization do you offer clients?
Just don’t fall into crime. If you’re dodging taxes, sooner or later you will knock on the door, people in uniform, so that the illegal optimization — the choice is ugly and dangerous. Besides, there are many ways that worked a couple of years ago, do not work. But this does not mean that there are no legal options to reduce taxes.
First, those who work with VAT, you can split streams of revenue for multiple legal entities: those who need VAT get the goods from organizations, VAT included; those customers for whom VAT does not need receive the goods from the newly created organization on a simplified system — so you can save huge taxes that were paid be in vain.
Second, the huge taxes paid on wages. In order for them not to pay or pay a little, you must open the employee’s individual entrepreneurship. In this case, it will not have to pay an employee 30% and to deduct from the wages of 13%, so how can you pay him as a contractor, and he, being an entrepreneur will pay out of their money at 6% and not 13%. This is beneficial when the employee has a big salary and he does not care about his pension, because he lives in Russia.
The most important thing in business — the product itself and the ability to implement it. The system of taxation, the legal form and methods of tax optimization will not save you from crash if you release a useless product, even without making it taste and talent. But the details, however, will always be important, because a good business can slip into the scrap, if you do not follow this «boring but essential as taxation.
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