Tax in the Russian Federation is a mandatory payment made on a gratuitous basis, the right to collect which belongs exclusively to the state. Tax revenues go to social needs and the improvement of citizens' lives.
Instructions
Step 1
Many companies prefer to formalize cooperation with such categories of workers as copywriters, programmers or journalists using a civil contract, which in this case comes to replace the traditional labor agreement. Most often, such types of a civil law contract are used for this, such as:
- contract of sale;
- contract for free use;
-work agreement.
The procedure for paying taxes under such agreements has its own specific features.
Step 2
The sales contract is the most popular type of civil contract. Applicable to this issue, the seller - an employee of the firm sells its property to its management. Such a transaction, according to the Tax Code, is subject to the usual income tax applicable to individuals. In fact, taxes in this case are paid by the one who sells the goods.
Step 3
A gratuitous use agreement is also called a loan agreement. According to the Civil Code, under this agreement, the lender transfers the property belonging to him for the use of the borrower on an absolutely free basis. In turn, the borrower undertakes to return the thing safe and sound. Thus, the lack of benefits for the lender in this case is a sufficient reason for canceling tax payments when concluding this type of agreement.
Step 4
Under the work contract, one of the parties, called the contractor, performs the work entrusted to it by the customer with payment upon receipt. In this case, the accountant of the client company, when paying remuneration to the author of the work, withholds tax from him in the amount of 13% of the amount paid. But, the contractor can take advantage of the provisions of the Tax Code, which allow him to submit an application with a request to deduct the amount of money he spent on performing a given job.
