Tip 1: How to pay dividends

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Tip 1: How to pay dividends

According to the legislation of the Russian Federation, joint-stock companies are obliged to pay their shareholders on shares dividends. These payments take place within the deadlines set by the company. How do you pay dividends?

You will need

In order to know all the laws of dividend payment, you will need to acquire the Federal Law "On Joint Stock Companies".

Instructions

Dividends should be paid to shareholders fromnet profit of the company. This means that dividends are a part of the income that remains after the deduction of all state taxes. The amount of this profit is reflected in the financial statements. Every joint-stock company has its own charter. It is he who determines the procedure and timing of dividend payments. In addition, these issues can be resolved at the general meeting of shareholders. Joint-stock companies reserve the right to choose when to pay dividends: during the first quarter, after the first six months, nine months, or after a full fiscal year.

It must be remembered that the joint-stock companycan divide all its authorized capital into several types of shares. And this, in turn, means that the payment of dividends to shareholders for different types of shares will most likely have its own nuances. These nuances can be specified in the law, but can be spelled out in the charter of the society. The Company does not have the right to pay dividends until it makes a decision on the amount of dividends at least for one type of all its shares.

Since the General Meeting of Shareholdersthe company is obliged to start paying dividends. The Board of Directors of the joint-stock company determines the maximum amount in which dividends can be paid. The General Meeting of Shareholders has no right to exceed this amount. In addition, the payment period must not exceed sixty days from the date of the decision to pay them. If the company did not meet the payment deadlines, the person who did not receive them within three years has the right to demand payment of these dividends.

Tip 2: How to pay tax to an entity

A legal entity can be created in different organizational forms. At the same time, each organizational form pays Taxation and submits tax reporting under different schemes. In addition, the differences will be manifested depending on the taxation regime. For the LLC, the latter has 4 options: a simplified system (USN), a basic system (OSHO), a single agricultural tax and a single tax on imputed income (UTII).

Instructions

If you work on the basic system, then once inquarter, you must pay 18% VAT (10% or 0% depending on your business), 20% income tax, 2.2% property tax, and a 26% unified social tax. This system of taxation is suitable only for those enterprises that have existed for some time, whose financial activities are stable and quite serious turnover.

For beginners, it is better to use USN; with this tax regime, you do not need to pass a profit and loss statement and a balance sheet, and the tax payment system is much simpler.

When using "simplified" every quarterfile a declaration. Instead of the basic taxes, you must pay a single tax in case of FIS, as well as insurance premiums (for example, pension insurance - 14% and social insurance - 0.2%), personal income tax (13%), personal income tax on dividends paid (9%) and some other taxes. To calculate a single tax when registering an enterprise, you will need to choose the basis for taxing. This can be either your income (tax rate will be equal to 6%), or income reduced by the amount of expenditure (tax rate will be 15%). Carefully analyze the planned activity of your company in order to select the object of taxation competently. When choosing the second option, you are waiting for certain difficulties, since it is not always easy to calculate expenses from the point of view of tax legislation. When calculating, be guided by Article 346.16 of the Tax Code of the Russian Federation.

Keep in mind that keeping accounts at a rate6% does not require special knowledge and is available even to a novice accountant with little experience. The advantage of the tax rate is 15% - you can pay 5 times less taxes. In addition, companies with a second tax option are much more likely to be subject to tax audits.

Tip 3: Income tax: how to pay it

Income tax is one of the taxes thatmust pay a legal entity. In order to correctly calculate the amount of tax payable, it is necessary to clearly know the conditions under which this payment is to be made.

Instructions

The tax to profit is the tax on netprofit earned by the company, that is, on income less expenses. This rule applies to all Russian companies. In the case, if the company is foreign, its representative offices are subject to taxation. If it does not have representative offices, the tax is levied on income received from Russian sources.

Revenues can be divided into two categories. Realization incomes are the proceeds from the sale of property rights, goods and services. Non-operating income - profit received from the difference in exchange rates, rental of real estate, etc. Expenses in this case are defined as economically justified costs, each of which must be documented. They are divided according to the same principle as income.

When calculating the profit tax is worth payingspecial attention to such a parameter as depreciable property. It includes any property owned by the company in the form of property, more than half a year and worth more than 40,000 rubles. Its value should be reduced by depreciation. Based on the type of property, there are groups for which it can be divided, each has its own depreciation factor. As well as costs and economically justified costs, depreciation is subject to deduction from profits to determine the tax base.

The period for income tax is onecalendar year. This time interval is divided into shorter - three, six and nine months. Roughly speaking, every three months an enterprise must report its income to the tax authorities at the place of registration.

The standard income tax rate istwenty percent. However, if the company is in a free economic zone, the rate will be different. In the event that a foreign company that does not have a representative office in Russia, carries out transportation with the maintenance of vehicles, it must pay a tax in the amount of ten percent. There are also a number of types of profit for which the tax rate is lower - for example, for a tax on dividends it is nine percent.

Tip 4: What is a tax resident

All taxpayers can be divided into two large groups - residents and non-residents. Depending on the category, their tax status and tax duty are determined.

Procedure for referring to tax residents

Since January 2007, individuals have been granted statustax resident under the new rules. Now they must stay in Russia for 183 days for the next 12 consecutive months. This period begins with the moment of crossing the border. Accordingly, persons who are in Russia less than the designated period are among the non-residents. Among them, for example, tourists, students, temporary workers, etc. Such changes in the legislation were due to the imperfection of previous definitions. Previously, residents who were actually located on the territory of the Russian Federation were recognized as residents by at least 183 days in a calendar year. It turned out that every citizen, even permanently residing on the territory of the Russian Federation, waked up every January 1 by a tax non-resident. He could receive the status of a resident only on July 2. It turned out that up to this point all Russians had to pay personal income tax at an increased rate of 30%, and then receive a recalculation. It should be borne in mind that the presence of a citizen of the Russian Federation does not matter for referring him to residents or non-residents. Thus, foreign citizens and stateless persons can be recognized as tax residents of the Russian Federation. On the other hand, persons with Russian citizenship can be recognized as non-residents if they permanently reside in the territory of another country. If an employee or immigrant from abroad permanently resides in the territory of the Russian Federation, he becomes a tax resident about six months later. And before that, it is obliged to pay taxes at a rate for non-residents. Foreign citizens who received Russian citizenship under the simplified scheme 3 months before reaching the period of stay at 183 days to tax residents do not apply. If a citizen has shortly traveled abroad for training or treatment (less than six months), the status of the tax resident he does not lose.

Tax burden on residents and non-residents

Income tax rates forresidents and non-residents differ. The income of non-residents is subject to increased taxes: - NDFL for non-residents is 30%, for residents - 13% - the tax rate on dividends from equity participation in the company's activities is 15%, for residents - 9%. For this, for skilled professionals, the rate for non-residents is similar to the rate of residents and is 13%. Thus, up to 183 days of stay from the employee's salary, it is necessary to keep not a standard personal income tax rate of 13%, but 30%. Starting from 184 days the employee can recalculate the tax rate for the current period. The duty to return an overpayment for tax is vested in the tax authority.