Payments, income of the owner, the beneficiary of the business, the founder of the company (LLC, JSC)
All those who are not lazy write about the problems associated with tax evasion, but little is said about the operational needs of business in cash, although this is also a rather serious problem. An elephant should be eaten in pieces. Therefore, the problem of “cashing” in the context of legitimate alternatives will also be considered gradually. In the last article, I outlined the basic needs for a “cache”. Today I will tell in more detail about one of them - the personal income of the owner.
Payment of personal income of the owner is a legal business transaction. The “cashing in” for such payments is resorted to due to the fact that the official channel is too expensive. With full payment of VAT, income tax and personal income tax, its value will eventually be about 41%. The cost of even more expensive “cashing” today, if I am not mistaken (January 2018), does not exceed 12% -13%. The difference is significant.
There is a common way to get cash without the involvement of third-party "service" companies through "their" IP. In this case, you will have to pay VAT and many mistakenly believe the price of such cashing is 24% = 18% (VAT payment) + 6% (simplified tax). Let's count carefully. The cost of "cash" is calculated from the total amount. Having sent 100 rubles, we will receive on hands 88 (at the price of 12%) rubles. Accordingly, the payment of taxes should also be brought to the same base. For the withdrawal of the same 88 rubles, we will additionally pay 15.25 rubles of VAT due to refusal to work with “one-day”, when paying the income of the individual entrepreneurs we will pay a simplified tax of 5.62 rubles and save on income tax 1.77 rubles, because instead of 84.75 rubles. put on the costs 93.62 rubles. The total costs will amount to 19.10 rubles, which is only 7.1% more than among the “cashiers”.
As I already wrote in the last article, the trend for the growth of the cost of third-party “cashing” in this year 2018 will continue. If by the end of the year the cost of working through “service” companies really reaches 15% -16%, then the difference with the work through IP will be only 3% -4%! I note, 3% -4% is not from the turnover of the business, but from the amounts withdrawn! That is, if the “pocket” income of the owner is 10 million rubles a year, then if you receive it through the IP with full VAT payment, the amount on your hands will be 9.65 million rubles! Without risks - tax, criminal, banking (when all your earned money is simply frozen by the bank; and since last year in some banks, the commission for defrosting money while closing an account and transferring funds to another bank amounts to 50% of the account balance).
It is necessary to make a reservation that the use of IP also has its own characteristics that must be considered. And tax authorities and banks are well aware of this method of optimization. But in my opinion, even with this in mind, with the correct structuring of such channels, they have an undoubted advantage over “ephemeral” even at today's prices.
1. There are no property risks, because there is no need for couriers to drive around the city with a bag of illegal cash.
2. If it is possible to apply a patent (for example, rent), then the cost may actually be lower than 19.10% by a few percent.
3. The focus of the pre-audit analysis of tax authorities is primarily companies that aggressively optimize VAT. Paying this tax seriously reduces the risks of assigning a field tax audit.
4. The owner is no longer necessary to fully go to the “cache” - you can spend non-cash on personal expenses. Cash withdrawal limits are exempt for other needs.
5. Personal incomes of owners are legalized (in the light of the discussed draft laws on control over large expenditures).
6. In some cases, according to individual consultants, it is possible to structure such channels without the use of IP. For example, use as a profit center LLC at the simplified tax system of 6%. Part of the cost of the owner can be paid directly from the current account, for example, buy a car to his wife, pay for vacation vouchers, pay with a corporate card in restaurants. This method certainly has risks, but they are not commensurate with the risks of using one-day firms. The likelihood that the Inspectorate of the Federal Tax Service will appoint an on-site check in a 6% simplified plan to charge personal income tax on personal expenses is scanty. Because it is almost impossible to technologically identify such expenses by a robot, and there’s nothing more to add.
Structure your business correctly!
Successes to all!
January 28, 2018
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Kirill Soppa, partner. I am engaged in taxes, I like to build business processes. I am writing articles, looking for interesting information and proposing ways of its practical use. I believe that thanks to high-quality legal analytics, clients come to a law firm, and not vice versa. Do you agree? Then let's be friends on Facebook.
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Recovery of unjust enrichment
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