Every working citizen is required to pay taxes. The state wants to take as much taxes from a person as possible. To minimize payments, it is necessary to choose the right organizational and legal form of activity.
Instructions
Step 1
The government requires all working people to pay tax on their income. In order not to have problems with the law, a photographer should legalize his activities in one way or another. If you work professionally, that is, you live on the income from photography, registration with the tax office and payment of part of the profit is necessary. The only question is which form of registration of your activity to choose?
Step 2
Decide whether you will create an individual entrepreneur - a private enterprise, or register as an individual entrepreneur - an individual entrepreneur. The differences between the two forms of doing business are quite significant. The most convenient form of private enterprise for a photographer is LLC - a limited liability company. This abbreviation means that the LLC is responsible to its clients with its capital and property, but not with the personal property of the persons who organized it. A private enterprise is convenient for those who deal with legal entities, attracts models, publishes in magazines and newspapers, and makes extensive use of advertising. Its disadvantages are the need to have a charter of an enterprise and a statutory fund in the amount of at least 10 thousand rubles, office space, you will have to keep accounting records, etc. etc.
Step 3
Considering all the difficulties with an LLC, for a photographer working independently, the most optimal option would be to register as an individual entrepreneur. In this case, you do not need an authorized capital, you can register at the place of residence, there is no accounting - instead, you will only need to keep records of income and expenses.
Step 4
If you decide to register as an individual entrepreneur, then it is advisable to immediately switch to a special tax regime, namely, the simplified tax system (simplified taxation system) or UTII (single tax on imputed income).
Step 5
When choosing the simplified tax system, you will be exempt from the need to pay taxes such as: VAT, UST, personal income tax, property tax of individuals. You will have to pay tax to the Pension Fund. You can choose total income as the taxable base, and you will pay 6% of its amount or income minus expenses, then the tax rate increases to 15%.
Step 6
The difference between UTII is that the tax is calculated not from the actual amount of profit, but from the expected one. This is due to the fact that in many cases it is difficult for the tax service to control income, so a certain fixed amount is taken from the taxpayer. The tax is paid once a quarter. The disadvantage of UTII is that it is applicable only for the provision of services to individuals. If you provide the services of a photographer and legal entities, you will have to pay taxes according to the general taxation system or switch to the simplified tax system.
Step 7
In some regions, it is possible to work under a patent, in this case you simply pay a fixed amount (about 15 thousand rubles a year) and calmly go about your business. Taking into account all the pros and cons for a photographer who provides services to individuals, the most profitable and convenient is the work on the simplified tax system. Therefore, it is worth focusing on it.
