For the personal needs of the entrepreneur. USN: expenses for personal needs of an entrepreneur

Money management is equally important for both the entrepreneur and the organization. At the same time, the mechanisms for implementing this function for individual entrepreneurs and firms differ significantly.

Individual entrepreneurs: personal management of funds

Individual entrepreneurs according to the norms Russian law can carry out cash settlements in cash and non-cash format. All financial resources of an entrepreneur are his personal money received from entrepreneurial and other activities.

Cash format is allowed for transactions whose size does not exceed 100 thousand rubles. The limit on the amount applies to settlements in the context of each economic contract. If this threshold is exceeded, the use of non-cash payment becomes mandatory.

Entrepreneur's cash payments in cash and non-cash form- this is primarily an expenditure own funds. An entrepreneur manages his money regardless of anyone else’s interests and desires. He is the sole recipient Money, received to his current account or cash desk.

An individual entrepreneur independently plans his income and expenses. High level financial independence also implies responsibility for the actions taken. For his debt obligations, the individual entrepreneur is liable with all the property that belongs to him by right of ownership, as well as with cash.

LLC funds: clear accounting and control

The situation with cash payments in an LLC is somewhat different. Economic subjects carries out the vast majority of payments by non-cash means.

Cash is most often issued from the cash register to the account to pay for certain expenses. All funds in an LLC belong to the company. The company's income and expenses are controlled by its members.

All types of expenses must have a clear economic justification And documentary confirmation. If the founder receives accountable amounts, he must report in order to spend them. To do this, an advance report is filled out with documents confirming the economic feasibility of the expenses.

In the absence of these documents, funds issued for reporting are recognized as the income of the founder and are subject to taxation. The traditional personal income tax rate of 13 percent applies. Wherein accountable amounts included in tax base to calculate insurance premiums.

A similar situation arises in the case of non-repayment of a loan provided to one of the company participants or a director. The loan agreement must specify the amount and repayment period. And if the loan is not repaid, the founder or director will have income.

Each of the LLC participants can make a gratuitous property or cash deposit into the authorized capital of the company. In this case, the restrictions established by the Tax Code are observed.

If the founder contributes money to the organization with a share property rights V authorized capital above 50 percent, then these amounts are not taken into account as part of non-operating income for either organizations common system, nor for organizations on the simplified tax system (paragraph 11, paragraph 1, article 251).

The situation is different if the money is contributed by the founder with a share of less than 50 percent: in this case, the organization is obliged to take this amount into account in non-operating income (clause 8 of Article 250).

More profitable option is the provision of an interest-bearing or interest-free loan to a company. In this case, a classic loan agreement is drawn up, which clearly states the responsibilities of the founder and the company, the period after which the funds must be returned.

Filling authorized capital financial resources may occur due to additional contributions from participants. Their size and procedure for payment are determined by the charter of the LLC.

So, an individual entrepreneur independently determines the direction of spending funds; in an LLC, the receipt or disposal of funds is controlled by the participants of the company.

Can individual entrepreneur withdraw money for personal needs from a current account? What operations must be performed and what rules must be followed? How to prepare? The questions presented are quite often of interest to representatives of small and medium-sized businesses registered as individual entrepreneurs.

Before moving on to the topic, we should dwell in more detail on the specification of the concept of “individual entrepreneur”. An individual entrepreneur is an individual who has passed established by law registration procedure and having the right to engage in business in a certain area. It’s worth noting right away that registering an individual entrepreneur does not require much time and effort, since an individual entrepreneur is not endowed with the status of a legal entity and does not have the capabilities inherent in the latter.

According to the law, there are no requirements for individual entrepreneurs such as opening a current account and obtaining a seal, that is, in fact, you can work without these details. However, as practice shows, the absence of an account, as well as a seal, to a certain extent limits the activities of a businessman. Therefore, you still have to open the account and get a seal.

Advantages of individual entrepreneurship

Individual entrepreneur is the most suitable organizational and legal form for representatives of small and medium-sized businesses. If you do not plan to conduct activities involving large turnover of funds, individual entrepreneurship will suit you optimally.

The advantages of this form of business organization include:

1. the amount of state duty that must be paid when registering a business is insignificant;
2. To register an individual entrepreneur, you need to collect minimum package documents. Providing a charter is not required;
3. distribution of profits is carried out at the discretion of the entrepreneur himself; tax authorities do not have the authority to exercise control in this area;
4. closure or liquidation of an enterprise does not involve the payment of severance pay to employees;
5. receiving a seal and opening a current account is not prerequisite business registration.

Options for profit distribution by an individual entrepreneur

Due to the fact that an individual entrepreneur does not have the status of a legal entity, he has the right to independently make decisions regarding the distribution of earned money. Only he is their owner, and no one except him can withdraw funds from the current account. In other words, an individual entrepreneur is an accountant, analyst, director and marketer rolled into one.

A businessman can spend the profit received as a result of doing business for the following needs:

• for the purchase of new goods and equipment;
• to pay employees;
• to satisfy personal needs.

At first glance everything is clear and additional questions regarding the withdrawal and distribution of money should not arise, but in reality everything happens completely differently and individual entrepreneurs often face the problem of withdrawing money for personal needs. Why does this happen and how to solve it problematic issue, read on.

Conditions for withdrawing funds from a current account for personal use

The basic rule, neglect of which can become an obstacle to the implementation of plans, is legislative stated requirement about timely payment mandatory taxes and fees. If tax authorities there are no claims against the individual entrepreneur, all taxes are paid in in full and in set time, there are no restrictions regarding the disposal of profits. IN otherwise the businessman’s account is blocked, as a result of which the businessman is deprived of the opportunity to withdraw money for his needs.

In accordance with the norms of special regulatory legal acts, an entrepreneur has the right to dispose of earned money at his own discretion, the main thing is that the goals and methods of realizing profit do not contradict current legislation RF.

Also, one should not forget about mandatory registration transactions for withdrawal and replenishment of the current account. This can be done using consumables cash order. Availability of receipts and expenditure orders will help avoid conflicts with regulatory structures.

Features of the procedure

Although the law does not provide any restrictions regarding withdrawal of funds for personal needs, there are still disadvantages. So, tax burden when carrying out a transaction of this kind, it increases, since withdrawal of money for personal needs does not fall into the category of expense transactions. If the purpose of withdrawal is to grow the business, the tax will be lower.

Purpose of establishing this requirement- reduce the number of withdrawals from the current account for personal needs, since uncontrolled withdrawal of money can soon lead to bankruptcy of the enterprise and its liquidation.

Withdrawal Rules

The withdrawal procedure must be documented. To avoid a decrease in the level of capital, it is recommended to create an income-expenditure account, and during withdrawal try not to exceed the account difference.

It should also be remembered that complete absence operations to withdraw money may cause unhealthy interest among the authorities exercising control over the activities of entrepreneurs, so it is still necessary to carry out the procedure from time to time. In order not to harm business development, it is better to invite professional accountant, who will arrange everything in accordance with norms and standards.

Rights and obligations of individual entrepreneurs

Rights of an individual entrepreneur:

1. It is not necessary to open a current account to run a business. in this case, problems with withdrawing money, as a rule, do not arise;
2. no stamp required. This limits the IP, but does not interfere with its functioning.

Obligations of an individual entrepreneur:

• If a debt arises to creditors, the individual entrepreneur is liable for the obligations with all the property belonging to him. This can be either property that was used to conduct the business or his personal property;
• A person who previously, while in the status of an individual entrepreneur, was declared bankrupt cannot register as an individual entrepreneur. The ban is valid for a year from the date of the relevant decision by the court.

Tips for individual entrepreneurs:

• the procedure for withdrawing money for personal needs is much simpler if the individual’s physical account and his current account are opened in the same bank, which in turn provides online services. Transfer of funds from one bank account a businessman to another using Internet banking is completed in a matter of seconds;
• to choice financial institution should be taken seriously. In the event of bankruptcy, the return of funds will occur in order of priority, with the individual entrepreneur not taking first place. A businessman can receive his money only after individuals who are clients of the bank;
• It's better to leave the money needed to pay current expenses, including payment utilities, Internet, mandatory fees and taxes. The remaining funds can be withdrawn to a physical account, after which they can be distributed depending on the needs of the enterprise.

The Department of Tax and Customs Tariff Policy has considered the appeal regarding the application of the simplified taxation system and, based on the information received, reports the following.

Worker - individual, entered into labor Relations with the employer.

The employer is an individual or entity(organization) that has entered into an employment relationship with the employee.

According to Article 56 of the Labor Code of the Russian Federation employment contract- an agreement between the employer and the employee, according to which the employer undertakes to provide the employee with work according to the specified labor function, to ensure the working conditions provided for labor legislation and other regulatory legal acts, containing norms labor law, collective agreement, agreements, local regulations and this agreement, in a timely manner and in full size pay the employee wages, and the employee undertakes to personally fulfill the terms of this agreement labor function, comply with internal rules labor regulations valid for this employer.

Article 129 of the Labor Code of the Russian Federation establishes that wage(employee remuneration) - remuneration for labor depending on the employee’s qualifications, complexity, quantity, quality and conditions of the work performed, as well as compensation payments(surcharges and allowances compensatory nature, including for work in conditions deviating from normal, work in special climatic conditions and in areas affected radioactive contamination, and other compensation payments) and incentive payments (additional payments and incentive allowances, bonuses and other incentive payments).

In connection with the above, individual entrepreneurs cannot act as employers in relation to themselves.

In accordance with paragraphs 1 and 2 of Article 209 Civil Code The owner of the Russian Federation has the rights to own, use and dispose of his property.

The owner has the right, at his own discretion, to take any actions in relation to his property, not contrary to law and others legal acts and not violating the rights and interests protected by law of other persons, including alienating one’s property into the ownership of other persons, transferring to them, while remaining the owner, the rights of ownership, use and disposal of property, pledging property and encumbering it in other ways, disposing of it in other ways .

The entrepreneur has the right to use the funds remaining after paying taxes and fees for personal needs.

In case of application based on Chapter 26.2 Tax Code Russian Federation (hereinafter referred to as the Code) of a simplified taxation system with the object of taxation “income reduced by the amount of expenses”; an individual entrepreneur determines expenses within the scope of the list, established by paragraph 1 Article 346.16 of the Code. The closed list expenses do not include expenses for the personal needs of the entrepreneur. Consequently, an individual entrepreneur does not have the right to take these expenses into account when calculating tax.

Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation R.A. Sahakyan

The individual entrepreneur received income from his activities. Is this money his personal income? Undoubtedly! According to legal standards, the property of an entrepreneur cannot be divided into his property as a citizen and as an individual entrepreneur. But still, the money earned from business is not as personal as, for example, the salary that one receives employee. What ways are there for an entrepreneur to withdraw this money for own needs and preferably in the form of cash? First of all, it all depends on how they were obtained.

Cash proceeds

This is the easiest way to withdraw money from the cash register. It is better to indicate as the basis for the payment: “For the personal needs of I.I. Ivanov,” that is, the individual entrepreneur himself.

The easiest way to withdraw cash is for personal needs.

However, many individual entrepreneurs and accountants are distrustful of this option for receiving cash, because in the new Implementation Procedure cash transactions it is not indicated what can be spent on cash proceeds. This document only lists the rules for processing the issuance of funds from the cash register. In addition, there is also a Directive from the Central Bank, which states that individual entrepreneurs can spend cash on salaries to employees, travel expenses, as well as payment for goods, services and work. It turns out that spending cash on your own needs is prohibited. And if an entrepreneur violates this rule, theoretically he risks receiving a fine equal to 4,000-5,000 rubles for violating cash handling.

However, in practice, there is not yet a single situation known where the tax authorities fined an entrepreneur for taking the proceeds in cash. Moreover, it cannot be that inspectors have never encountered such a situation. This means that they do not see anything prohibited in this. And this is understandable, because no settlements or spending of funds occur - they simply remain with the entrepreneur.

In addition, the tax authorities do not have the right to check what individual entrepreneurs spend the money that remains after paying taxes.

Revenue to current account

In this case, there are three ways to take personal money into your property.

1 way. Withdraw proceeds from the current account. According to the new Procedure for conducting cash transactions, there are no restrictions for what purposes cash can be withdrawn. On the check, simply indicate that the money is for personal payments. Then you will not have to register their receipt at the cash desk, and then issue them from the individual entrepreneur’s cash register.

Method 2. Arrange a transfer of money from a current account to a current account that is not owned by the entrepreneur. And then you can withdraw cash from this account or transfer it to bank card

. The basis of payment will be the transfer of money to a personal card.

Transfer to a card is fast and convenient 3 way. Transfer money from your current account to Bank deposit

The choice of method will also depend on the bank’s tariffs. For example, for withdrawing money from a current account, almost all banks charge about 1% commission. The amount of cash also has its limits and is also limited by a period of time. If exceed established limits, the commission size can increase up to 10%.

The transfer of proceeds to a current account or deposit can be carried out either with a small amount in one payment (10-20 rubles) or with the payment of serious commissions. As a rule, some banks do not charge anything from a card or current account. However, there are also those who take a lot.

Sometimes, bank commissions for transferring proceeds from one account to another, for withdrawing or depositing cash, they may require significant commissions, which will “eat up” most profits of individual entrepreneurs, which in total may exceed the amount of taxes.

Therefore, it is best to take cash proceeds that are not needed for business immediately, and spend non-cash proceeds for personal needs by bank transfer.

However, such a bank account only provides for business-related expenses. At the same time, the bank sees only the purpose of the payment, and does not have the opportunity to find out the purpose of the payment for the product or service. In this regard, banks have no prohibitions regarding payment by non-cash payments on personal expenses entrepreneur.

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