How to pay taxes to the photographer

The state requires that all working people pay tax from the received income. To not have problems with the law, the photographer should be one way or another, to legalize their activities. If you are working professionally, that is, living on income from photography, statement on the account in tax inspection and payment of the profit necessary. The only question is what form of registration of its activity to choose?

Decide whether to create a state of emergency – private enterprise, or register as individual entrepreneurs – individual entrepreneur. The differences between the two forms of entrepreneurship is quite significant. Most convenient for the photographer form of emergency is LLC – limited liability company. This abbreviation suggests that the company is liable to customers, their capital and property, but not personal property organized by his Private company. convenient for those who are dealing with legal entities, attracts models published in magazines and Newspapers, widely use advertising. Its shortcomings – the need to have articles of Association of the company and authorized capital in the amount of at least 10 thousand rubles, the office space, will have to keep accounting records, etc., etc.

Given all the difficulties with, for a photographer working independently, the best option is registration as an individual entrepreneur. In this case, you don't need capital, you will be able to register their place of residence, there is no accounting – instead, you will only need to maintain records of income and expenses.

If you decide to register an individual entrepreneur, it is advisable to go directly to a special tax regime, namely, STS (simplified tax system) or UTII (single tax on imputed income).

When you choose STS you will be exempt from having to pay taxes, such as VAT, CST, income tax, tax on property of individuals. You will have to pay tax to the Pension Fund. As the tax base you can choose the total income, will pay 6% of the amount or income minus expenses, then the tax rate increases to 15%.

Difference of imputed income that tax is calculated on the actual amount of profit as expected. This is due to the fact that in many cases the tax office is difficult to control income, so the taxpayer take a fixed amount. The tax is paid once a quarter. The disadvantage of PT is that it is only applicable for the provision of services to individuals. If you provide services of the photographer and legal entities, you will have to pay taxes on the common system of taxation or go to the USN.

In some regions, the possibility for a patent, in this case, you simply pay a fixed amount (about 15 thousand rubles per year) and quietly do their job. Considering all of the pros and cons for a photographer providing services to individuals, the most beneficial and convenient it is to work for USN. So the focus is on her.