Viktor is a professional scriptwriter. He is married and has a 10-year-old son. He is not registered as individual entrepreneur. In January 2020 he finished script for a TV-production company, which he created under a copy-right agreement. He was accrued

24 октября 2025
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Условие:

Viktor is a professional scriptwriter. He is married and has a 10-year-old son. He is not registered as individual entrepreneur.
In January 2020 he finished script for a TV-production company, which he created under a copy-right agreement. He was accrued gross remuneration in the amount of 1830000 RR which he received in February 2020.
On August 1, 2020 he started a new script which consists of short chapters, each finished by the end of the month. This work is performed under a civil law contract (but not a copyright agreement) with publishing house BOOK-TV. His net remuneration from writing equaled 40000 RR per chapter payable in 15 days after the end of the month when the chapter is submitted to the editor.
Required: a) Calculate the insurance contributions (IC) and personal income tax (PIT) on Viktor's income from his writings, assuming that all available deductions were granted to him by the TV-production company in 2020.
b) Calculate the insurance contributions (IC) and personal income tax (PIT) on Viktor's income in case all kind of income was received from one legal entity - TV-production company.

Решение:

Для решения задачи, давайте разберем каждый пункт по порядку. a) Расчет страховых взносов (IC) и налога на доходы физических лиц (PIT) на доход Виктора от его писательской деятельности. 1. Определение дохода: - В январе 2020 года Виктор получил 1,830,000 рублей от телевизионной продюсерской компании. - С августа 2020 года он начал получать 40,000 рублей за каждую главу. Предположим, что он написал 5 глав с августа по декабрь (включительно). Это будет 5 глав * 40,000 рублей = 200,000 рублей. 2. Общий доход: - Общий доход Виктора за 2020 год составит: 1,830,000 рублей + 200,000 рублей = 2,...