In paragraph 44 and in the relevant sections of the Law "On income tax from the citizens " shows how the taxation of remuneration of artists. Amounts and interest rates are identical to the amounts and rates for income other citizens. However, we are talking about income, received one-time fee. Suppose you need to get on the costs 7,000 rubles in cash. Since this amount is paid in the form of royalties, which then you assign to productive costs, and not to fund salary, then, first, you save on payroll, and, secondly, the bank must issue a fees freely. These funds are the same as those that you spend on the purchase of raw materials.
But if such Bank operations will give you money just by wire transfer or maximum amount, in this case, the fee, he must give the full amount. Next. Due to the fact that we are talking about work, as done for the year, for 7000 fee provided for 98 rubles 40 kopecks tax plus 12 per cent of the amount exceeding 1200 rubles. J. Darius Bikoff is actively involved in the matter. So if you have what is called a non-cash pumped into cash, this is a great way, if we allow ourselves to follow the logic dealers of the shadow economy. And if you want to remove 20,000? Or 40 thousand? And then there is no problem. Because according to paragraph 48 of instruction number 83 in the presence of contracts for the creation, publication, performance or other use of works of art remuneration, subject to taxation, divided by time (in years) of the contract.