At what point does a small business in Russia is becoming profitable in the ' white '?

The estimated turnover of 500 thousand. rub. , Dirty profit of 100 thousand. rub. Let's say you and the founder and sole employee of the official salary of 30 thousand. rub.

Then the theoretical costs: payroll taxes amount to 26% ( 7800r. ), Income tax of 13 % ( 3900r. ), Income tax of 6 % ​​uproschenke - 30000r. (500,000 * 0.06) or 15% - 9330r. ((100000-30000-7800) * 0.15). It is evident that to our advantage to work 15 % scheme. Dwell on it and in the subsequent calculations.

In general, after payment of all taxes will be on hand: 100000-7800-3900-9330 = 78970r. T. e. theoretically, all the cool: only 21 % of the costs. And now the fun begins.

We will not consider one-off costs for the purchase of equipment and software. It will remain behind the scenes, as if it was bought with money or investor.

You can keep accounts, and himself, but in practice you will, or keep accounts or work. So immediately there is a new cost accounting: 7000r.

Collect the documents you too can own, but again, experience shows that to collect all the acts, contracts, not to you then raped in the tax - is a considerable work, especially when a large number of entries. We assume that the average order amount, we 10.12 thousand. rub. - And it is already 50 postings per month: 50 acts or invoices, contracts 10-50. Just to print them, go for 2-3 hours a day. They should be spread to customers and contractors. It is necessary to control the payment of bills. I've convinced you to hire a secretary? . (by hand) 1820r. (taxes ) 910r. (13% - in theory it is subtracted from the zrp, but for the 6 th. No one will not work, so that the salary of the Secretary of the dirty under the contract will be almost 8 thousand. ).

Now look at the piggy bank: 78970-7000-9730 = 62240r. But we forgot to count the income tax: add 2500r. back - 64740r. But still, something not so fun. ' Whiteness ' is already ate 35.5%.

Let us now consider the difference between work at home and stay in office. After all, we need the office: Secretary- house not put. The cheapest office, about which I heard for the last year - a tiny little room at the plant - 8000r. Unlimited Internet access to legal entities is not offered! . This is 1200 r. about. Phone City - 400 p. Maid - some left his aunt, which you impose a landlord - 1000r. At work you have to go now: 22 days * 9p. / * 2 tickets ( round trip ): 400 rubles. If you do not want to starve to death, then at least eat 11 lunches per month: 150 * 11 = 1650r. ( we assume that 11 lunches - this is just the difference between the power in the office and at home).

Total ' white ', deductible expenses - 8000 1200 400 = 9600r. We caught up with our income tax to the minimum state: 1. 0% of the shaft at 15% of the tax system - 5000r. T. e. throw in a coin box 1830r. Outcome: 62240-9600 1830 = 54470r.
Now the ' gray ' expenses: 1000 400 1650 = 3050r. They are, we can deduct from their wages. In fact, in another way and not be able to. T. e. in his pocket, we formally put 30 thousand. -13% - 3050r. = 23050r.

T. e. account with us, after all of embezzlement will 28370r. And 23050r. in your pocket. The bank itself will select for the maintenance of about 1000r. Now you have to dig the rest ( 27370r. ) From an account in your pocket. We derive them as dividends. It will cost you 9% tax. And now, hurray, in the pocket, we will be: 23050 24906 = 47956r. and m. e. about 48 thousand.

like this. Fuck a month and earning 100 thousand. rub. In his pocket you put only 48 thousand. But you will respect and uvazhuha: you have fed two people ( an accountant and a secretary ) and threw in goskopilku for teachers.

yes. And you 'll still sleep at night. :).

The calculations, of course, very approximate and simplified and lightened. In fact, with the ruble in his pocket is no more than 30 cents, even after the application of techniques for the conclusion of gray.

And now, as I would like to work. Best of all, if the state gave a patent for a small business: m. e. I pay once a year the amount of X as a tax. And all. Then I exclude hemorrhoids with an accountant - he is simply not needed. In order to avoid doubts about the washing of money, I'm willing to keep the Secretary and gemmoroy of acts, treaties. But again, it would be ideal to tie the payment is not an act for every transfer of money from one account to another, and to do a quarterly reconciliation of payments and to consider. its. document confirming the validity of payments. Then I can work without the Secretary. Already 20 contracts with contractors and 20 acts of reconciliation on a quarterly basis, I will master. Another good thing would be to reduce the rate on dividends, not to create schemes to withdraw money. Why all the IP takes, minus 6%. Why such a difference in the two nalooblozhenii legal forms, the most commonly used in small business? .