Advice 1: How to pay taxes on the income of the founder of

Creating a limited liability company, its founders probably expect to receive in the future a normal and stable income. However, he, like most other payments are taxable.
The founder and his income

What income has the right founder



The participant of the limited liability company is entitled to receive part of the profit from its activities. This profit is paid by society in the form of dividends. The frequency and timing of dividend payment are stipulated in the LLC's Charter and internal documents of the company.

Along with participation in the LLC as the owner of corporate rights, the settlor (if an individual) may be an employee of the company occupying the position of Director or performing other duties. In this case, the income of the settlor include wages and salaries, bonuses and other similar payments.

In addition, the founder on his behalf may conclude with the society a civil contract. Here income will be the payment carried out, OOO according to this contract.

The income of the parent company and its taxation



Depending on who is a member of a limited liability company (a legal or natural person), the amount of income paid as dividends, taxable to income tax or the tax to incomes of physical persons. In respect of dividends paid to individuals, personal income tax rate is 9% (for non-residents - 15%). The same rate established for taxation of dividends income tax. In addition, the legislation determines the cases when the dividends on the income tax rate there is zero.

A tax agent when paying dividends to its founders is OOO. Thus to calculate the amount of tax there is a special formula. It is used for income tax, and in relation to personal income tax. Its structure consists of the following indicators:
- the ratio between the amount of dividends accrued to a specific founder, and the total amount of dividends accrued by the company;
- the applicable rate of income tax or personal income tax;
- the difference between the dividend accrued and received by the company.
To obtain the total amount of tax all these values are multiplied together.

The taxation of income paid to the founder (physical person) as wages and remuneration for civil contracts, are the standard personal income tax rate: 13% for Russian residents and 30% for nonresidents. In this case the tax agent will perform LLC.

If a founder is a legal person, it shall also have the right to conclude with the society a civil contract. Here, from the income paid to the settlor will be subject to income tax and VAT.

Advice 2 : How to calculate taxes, LLC

LLC (limited liability company) is one of the most common forms of ownership. His fame is justified, such as the choice of tax system. From her choice depends on the amount of the tax.
How to calculate taxes, LLC
Currently in Russia used 4 of the tax system:
• GTS (which is the default new IP and LLC);
• UPDF (simplified taxation);
• UTII (single tax on imputed income);
• Patent tax system.

To change the tax system, you must write and submit an application to the tax office. Do it often because you must first resolve the question of what taxes you should pay, OOO monthly, quarterly and annually. This fact depends on the tax system.

Taxes on a BASIS



The list of taxes should expect to pay:
• Value added tax (VAT) – 18%, 10%, 0%;
• Tax on profits – 20 %;
• Tax on assets to 2.2% (the rate is calculated independently by the regions);
• Personal income tax (deducted from salaries of employees)

Also in the list include insurance premiums, which, although called pension tax, OOO, but, nevertheless, are not taxes and, therefore, service tax is not paid.

The peculiarity of this tax is the loss in transactions with individual entrepreneurs or enterprises that are not VAT. Such a tax is non-refundable.

Taxes on UPDF



The main advantage of the UPDF is that in 2013, the LLC does not pay the following taxes at the USNO:
• Profit;
• On the property;
• For VAT.

Instead, OOO should pay a single simplified tax, which depends on the preferred object of taxation. In addition to the single tax payment of transport tax and income tax from the wages of employees.

That OOO was able to work, you must write a statement to the USN after the registration of the society or in a particular period.

Taxes on the imputed income



When choosing such system of the taxation the company is exempt from income tax, property tax and VAT.
When UTII single tax is paid not from the real and imputed, the income of which is established for each activity.

The tax base for calculating the imputed income is the value of the imputed income imputed income the rate is 15% of the amount of imputed income.

In addition, the imputed tax you must pay income tax from payments to employees and, if necessary, the transport tax.

The basic choice is distributed between the aforementioned tax systems for the company, as the remaining two systems are quite specific. Unified agricultural tax is used only to a limited circle OOO, and the patent is exclusively designed for IE.
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