Commodity purchase joint work carried out by income tax organizers

Commodity purchase joint work carried out by income tax organizers
Joint procurement in the Russian Federation: the search for the best tax system-the subject of scientific articles on economics and business, free to read the texts of research work in the e-library Abstract of articles in economics and business sciences, the authors of this scientific work are ., .. This article aims to study the economic nature of this phenomenon in the economy as a mechanism to implement this phenomenon abroad and in the Russian Federation. For the purchase participants and organizers, both the advantages and disadvantages of realizing them are emphasized. Finally, it analyzes the Russian Federation’s regulatory legal actions regarding the legalization of such activities.

On topics similar to economics and business science works, the authors of scientific works are .,. Can't find what you want? Try the literature selection service. , The pros and cons of joint procurement, the tax system.

In China, it is called team or team purchase. In this case, buyers can benefit from cost savings, while sellers can benefit from selling multiple products at once.

When presented to the seller, a certain amount of goods or services can be purchased. Most coupons are sold at 41-61% of the actual value of the purchased goods or services. Although these discounts are expensive for the seller, they profit as the number of customers grows (in fact, the merchant receives the advertisement). This is an independent activity at your own risk, and the purpose is to systematically profit from the use of property, the sale of goods, the execution of work or the provision of services by persons registered in this capacity in accordance with the law. From the time the state is registered as an individual entrepreneur, citizens have the right to engage in entrepreneurial activities without the need to establish a legal entity.

It is clearly stated that joint purchases include individuals whose organizers purchase goods at wholesale prices for consignment and then sell them to several end customers who have initially agreed to purchase such goods from the organizers, and the wholesale price of the goods is certain The range is set by the organizer (11-16% of the wholesale price of the product). Table 1 lists the countries and continents. The joint venture is widely known in other parts of the Asian continent: in Singapore, Hong Kong, Thailand, Malaysia and the Philippines.

Interested buyers will be asked for information about their credit card, and if the required number of buyers are listed, that information will be deducted from your credit card. At the same time, resellers charge suppliers more than 51% of the transaction value. However, this joint venture model has not found a similar movement in China. However, similar commercial intermediation does happen every day, especially in the UK and Germany. These resellers cooperate with local retailers and restaurants with coupon systems through the website. Leader-website. The joint venture is still in the stage of formation and has not yet gained sufficient visibility. The first commercial intermediaries have recently appeared in Brazil. The significant difference from Europe is that you will receive a product discount after purchase, which is a refund of the previously overpaid amount, rather than providing a discount at the time of purchase. For buyers, wholesale purchases are always more profitable than retail purchases. However, small retail companies have gained important competitors through joint purchases. This is due to the fact that the organizers of joint ventures are usually not registered anywhere and therefore do not have to pay taxes. To calculate the turnover of collective shopping, only expert estimates and estimates based on indirect data are still possible. The founders of the online shopping cooperative service estimate that it needs approximately $1.1 billion a year. In contrast, according to the Russian Statistics Office, the retail trade volume of the Russian Federation in 2015 was US$52.1 billion. Lack of efforts to find goods in stores-the possibility of purchasing goods in foreign online stores-social component (communication and exchange of participants-opportunities to save their own purchases in their own joint ventures-joint ventures-a way of making money The method is mainly aimed at young mothers and housewives. It is difficult to assess whether the product is suitable only from the photos and comments of other buyers-lack of receipt and the ability to exchange or return the product-long waiting time for delivery-to receive the size / Lack of confidence in ordering products with correct colors, etc.-Legal insecurity from unethical organizers-It takes a lot of time-There may be tricks of fraudulent participants-Not all suppliers agree to cooperate with joint venture organizations-Unstable Allyn wernher pilton and small income- The law in front of suppliers and participants is not safe (complexity of official conflict resolution). Joint ventures regularly sell goods, provide services or engage in profit-making activities, and carry out entrepreneurial activities. In this case, what matters is not the size of the profit, but the nature of the system, that is, the income that is repeatedly obtained due to such activities. In the implementation and sale of goods, a taxable basis is formed, from which taxes must be withheld and paid to the budget. Citizens who regularly organize joint purchases of commodities on special sites and obtain 16% of the income from the purchased commodities are obliged to register as individual entrepreneurs, submit reports to the tax authorities and pay taxes in accordance with the applicable tax system.

If a citizen organizes a purchase, he should not be registered as an individual entrepreneur, but must pay personal income tax from the income, and submit a statement to the tax authority in 3-format. Participants and organizers of the joint procurement team (where the organizers and participants only purchase items for their own use) have no tax obligations. Inspectors’ attention is focused on those who make such purchases, not for saving but for making money. Currently, the tax department is conducting an active activity to identify the organizers of joint purchases and involve them in reporting the income received. News from various regional sites proves this point. He talked about determining the organizers of joint procurement through well-known social networks. Shop owners are also not satisfied with this competition. Of businessmen organized a group on. Activists say that co-buying groups are disrupting the city’s retail industry, but it is extremely difficult to fight it because the organizers and participants of such purchases will not violate the law. In order to seek a compromise between legal requirements and the interests of the organizers, we will consider the option of registering a joint venture as an entrepreneurial activity.

Individual entrepreneurs, no matter which tax system they choose, can divide all their taxes into four categories: 1) Individual entrepreneurs’ fixed contributions to non-budget funds (insurance funds-income less than 310,000 rubles) will be paid in pension 19 611.81 rubles in the fund and 59 rubles in 3 651
Regarding the scale of expected income determined at the legislative level, and depends on the type of activity); 4) Taxes and payments, which are additional (depending on the type of business activity). In turn, most organizers are not ready to legalize it, but tend to treat their activities as a hobby. The registration of individual entrepreneurs, the payment of accounting, taxes, insurance premiums, whether citizens participate in activities or not-are there not too many procedures to deal with, which makes many organizers earn no more than 10,000 rubles per year? There is no doubt that the legality and transparency of the interaction between participants and organizers will lead to a certain increase in the cost of joint services, but compared with other organizations and legal forms, this will be the smallest in the form of cooperatives. COVID Disruptions to the Apparel Supply Chain: Focus on Bangladesh