Advice 1: How to pay taxes to the photographer

Each working citizen is obliged to pay taxes. The government wants to take from the person as possible taxes. To minimize payment, you need to choose the legal form of activity.
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.

Advice 2 : How to pay taxes on USN if no income

The amount of taxes that should pay the small businesses that apply STSdepends on the size of income and subject to taxation. If no income, pay no tax what. But this does not exempt from certain obligations to the state, including financial.
How to pay taxes on USN if no income
You will need
  • - zero tax reporting;
  • money for payments to extra-budgetary funds.
The legislation offers three options of the simplified system of taxation. The first object of taxation is the entire gross income for the year. The second - the difference between revenues and expenditures. And if expenses more than income, to pay tax too, why not.
USN based on the patent differs in that the cost of the patent, the entrepreneur must pay regardless of his income in the period that it acquired the patent, or not. Not affected by the presence and the absence of income and their amount on the value of the patent.
However, along with the income of entrepreneurs must make contributions to extra-budgetary funds. This amount is fixed and income is not in its size (in 2011, about 16 thousand rubles and is increasing annually), or an obligation for payment: until the person is listed in the status of IE, the money should be paid on the choice of quarterly or annually.
Which option to choose, in the absence of income is not important. Subject to availability and a quarterly payment, you can reduce taxes. If they are to pay it to reduce nothing, too.
In addition, the lack of income does not relieve the owner from the duty to timely submit tax statements. Once a year he must file a tax return and the information on the average number of employees (including the absence thereof) and to certify in tax inspection the accounting book of incomes and expenses. If no income, all these documents are submitted as zero. Entrepreneurs applying the simplified taxation on the basis of a patent, to file a Declaration and data on the average number of employees to serve the needs, but to lead and to assure the accounting book of incomes and expenses is also required.
If a small business or entrepreneur has employees, the lack of income does not affect the obligation of the employer to deduct from their salaries the tax to incomes of physical persons and for them to do contributions to extra-budgetary funds. All this is done in a General way - what in the presence of income.

Advice 3 : How to pay taxes entrepreneur

Changes in tax legislation, the system of tax calculation and payment individual entrepreneurs (IE) are frequent. But without change there is still a list of the main taxes paid by the General taxation system (core) is the income tax with a rate of 13% and VAT, where rates are 0, 10 and 18%.
How to pay taxes entrepreneur
You will need
  • - The tax Code of the Russian Federation.
Today individual entrepreneurs in Russia use in their work in one of three modes of taxation: single tax on imputed income (UTII), the simplified tax system (STS) and the patent system of taxation, which became effective January 1, 2013 instead of USN based on the patent.
Unified tax on imputed income paid by those entrepreneurs, who are engaged in certain activities in certain constituent entities of the Russian Federation. Since 2013, the owner has the right to decide for themselves whether to use imputed income in its activities. This tax is not calculated from the value of the actual profits, but from the so-called imputed income. This is a nominal value, in determining which takes into account all the factors that can affect it. Regardless of whether you got profit or worked at a loss, you need to pay state income 15% of the amount of imputed income. Using the imputed income, you are exempt from paying other taxes: VAT, profit, property.
Using in their entrepreneurial activities of USN, you will not be charged VAT and personal income tax, while calculating the tax on property should be taken into account which is not used in your business. In this case you can choose that will be for you a taxable base of income you will pay 6%, and the difference between income and expenses – 15%. With this scheme in different subjects of the Russian Federation rate can vary from 5 to 15%. Using STS, you also pay taxes on staff salaries monthly advance payments on a quarterly basis, a fixed fee until 31 December of the current year.
The General order established for individual entrepreneurs operating under the simplified tax system based on patent, survived. You will need to pay the cost of the patent, this amount will replace all other tax payments to the budget.

Advice 4 : How to pay taxes to the pension Fund the individual entrepreneur

Fixed contributions to the pension Fund mandatory for the payment of all of Executive. With 2014 not only traditionally changed the size of the contributions (this year - down to the R. 20728), but the General order of payment.
How to pay taxes to the pension Fund the individual entrepreneur
You will need
  • money.
  • - registration number to the FIU;
  • - INN;
  • - filled payment order for the payment of contributions;
  • - information on income received in 2014
All entrepreneurs, regardless of income, have until the end of 2014 to pay fixed contributions to the pension Fund. In 2014, their size is 20 728 p. (including contributions to the HIF). These contributions can pay quarterly or in one payment at the end or the beginning of the year. In order to be able to reduce the tax on the premiums, it is better to pay them quarterly.

To pay the fees, you can own the settlement account of IP (via Internet banking) or by cash through the Sberbank.
The next step is to calculate the profitability for the year. The procedure is as follows:
- BASED on includes all income, taxable personal income tax;
- STS - income, expenses not accounted for;
- imputed income - imputed income, not an actual turnover;
- PSN - potentially possible income.
If the SP combines several modes of taxation, and the revenues must be summed.

To submit the income information to the FIU is not necessary, they will be sent to the tax authority. However, if the taxpayer does not submit the tax Declaration on the income until April 30, 2015, the FIU will recalculate the contributions to the maximum size - 142 027 R.
If the profit calculations of FE showed that the size of its annual yield was in the range of 300 thousand rubles, then in addition to 20 728 p., to pay to the pension Fund don't need anything else.
If the income of the entrepreneur was more than 300 thousand rubles., that until April 1, 2015, he must pay to the pension Fund 1% of the sum from above 300 thousand. it must be Done before 1 April 2015 for example, the UI income for the year amounted to 1 million rubles Surcharge to the pension Fund for the year will be (1 500 000 - 300 000)*0,01 = 12 000 R.

The maximum amount of insurance payment cannot exceed 142 027 thousand rubles (taking into account fixed payment 20 728 p.) This amount corresponds to the annual income of an individual entrepreneur in the amount of 12.4 million p. Thus, SP is having a turnover of more than 12.4 million rubles., can increase their turnover without increasing the size of contributions.
Pension contributions in the insurance and funded part of pensions from 2014 are not separated. Their needs to be paid in one payment, putting KBK— 392 1 02 02010 06 1000 160 (the insurance part). FIU will allocate pension contributions to the insurance and funded parts.
Useful advice
Paid in the reporting period, contributions can reduce taxes:
for IP on the imputed income without employees - 100%;
for IP on the imputed income to employees - not more than 50% on the premiums paid for employees;
- for individual entrepreneurs without employees - the whole amount of insurance contributions;
- for individual entrepreneurs with employees – no more than 50%.

Advice 5 : What taxes paid LTD

Taxes paid by LLC, are determined by the system of taxation the simplified tax system, OSNO, ENVD or the ESC. There are also common to all taxes, such as tax on dividends, payroll taxes, etc.
What taxes paid LTD

Taxes on USN

STS ("simplified taxation") is the best for OOO mode. In this case, taxes on profit, VAT, property tax are replaced by a single tax. Its rate depends on the form of taxation - it may be 6% from the received income (revenue) or 15% difference between revenues and expenditures. In some regions, preferential rates for the simplified tax system, income-expenditure for certain types of activities - 5%. Advantage USN-6% is the ability to reduce tax contributions for employees.
Income tax the organization to the USN are not paid, except if the company has income from securities.

The transition to the USN on the basis of taxpayer's application, otherwise, by default, all LLCs are transferred to BA.

To transfer advance payments for the unified tax, the organization must on a quarterly basis by the 25th day. The annual tax is paid until April 30, and March 31 must submit a Declaration.

Taxes on a BASIS

Organization BASED on required to keep accounting in full, and to pay all accepted in the Russian Federation taxes
(VAT, taxes on profits and property tax).

Income tax is paid quarterly until the 28th. The base tax rate is 20%, in the regions can be set reduced. It is calculated as the difference between revenues and expenditures. As income takes into account the amount without VAT. The list of expenses is not limited (as is the case with STS), but they must be justified and documented.
Regardless of the tax regime, OOO to pay the registration fee, excise tax, mineral extraction tax, transport, land, water tax, customs duties, as well as list the 9% tax on dividends, payroll taxes in the FSS and the FIU.

On a quarterly basis before the 20th day of LLC must pay VAT at the rates of 18%, 10%, 0%. In simplified form, the VAT is computed as: amount of income divided by 118 and multiplied by 18 is VAT "charged". VAT "to offset" is calculated on the basis of invoices received from suppliers. The VAT amount payable = amount "accrued" minus "amount to credit". If the turnover, OOO for the quarter was less than 2 million rubles., that they have the right not to charge VAT.

Finally, on a BASIS pay property tax quarterly and up to 30 numbers. The rate varies from region to region and is not more than 2.2%.

Taxes on the imputed income

Imputed income may apply for certain activities specified in the tax code. 2013 its use is voluntary. Imputed income benefit is the simplified reporting. Imputed income can be combined with GTS and STS.

The tax on imputed income (15%) is calculated taking into account the real and imputed income. Its size is determined by law and depends on the type of activity. When calculating the imputed income is also used correction factors: K1 – established by the government, and K2 is established by the regional authorities.

Registration is carried out on the imputed income on the application.

To suggest what taxes you must pay in specific cases, may website on

Advice 6 : How to dress up the photographer

A photographer is an interesting and creative profession. Image of a modern photographer? Is there a special dress code for people in this career? Because the nature of their activities they have to attend various events.
How to dress up the photographer
If you are a photographer, comfortable and durable clothing is what you need. A true professional needs to do their job, while remaining invisible to others. Good practical trousers or jeans with a plain shirt or t-shirt. An additional plus – pants with a comfortable and large pockets. The photographer has his own bag, but in pockets it can quickly put small things, not being distracted from work. For women in photography, the pants are also preferable to skirts and dresses, because during the working process you have to run, jump and pose.
Buy quality comfortable shoes made of natural materials. Sometimes you will have most of the day to spend on your feet, and comfort is a necessity. Soft shoes, sandals or ballet flats leather allow feet to "breathe", and in the evening you are so tired, as from walking in a beautiful but uncomfortable shoes with heels. Male photographers tend to prefer athletic shoes or nice leather shoes.
There are special moments, at the official reception or a business meeting. In these cases, dress accordingly to the event. For family holidays, anniversaries, weddings, birthdays, you can choose a more free style. But remember that the job of the photographer to capture the most solemn and the most touching and exciting moments of the celebration, without attracting undue attention.
Studio work or shooting outdoors does not restrict the professional part of the dress code. Here the main thing - comfort, practicality. Photo shoot is often delayed until late in the evening or are in the night time, so don't forget to bring a jacket. Healthy and not distracted by uncomfortable clothes, the photographer is in a good mood and high-quality images for the customers.
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