Since 2015, Russia launched a new system of investment income which is completely exempt from tax.Brokers are not left behind and are ready to offer our customers additional conditions on contributions to an individual investment account.What is it, you will learn from this article.
Determination
Individual Investment Account (IIS) can open any natural persons resident in the Russian brokerage company.The owner introduced him tools that can be used for transactions itself or pass them in trust.In such accounts a special tax regime.Features:
1. The resident can open only one personal investment account.
2. The maximum amount of investments - 400 000 rub. / Year.
3. Restrictions on terms: 3-5 years.
4. The individual investment account can be replenished, the partial withdrawal is not provided.
5. If the contract is broken early (before the expiry of 36 months), the customer loses all tax benefits.
6. Funds may be invested in Bank of futures.
7. The accounts can be transferred between brokers.
Options taxation
In IIS provides two schemes of benefits:
1. The tax base is reduced by the amount that has been brought to account for the year.This option may be of interest to people who receive a basic income in the form of wages.Payment takes place at the end of the year as a deduction, after the declaration of a 3-PIT.
example.The taxable income of the employee is 500 thousand. Rubles.With a personal income tax will be paid in the amount of 65 thousand. Rub.(13 %).If in the 12 months a person will make in the IMS the same amount, it would recalculate the tax base, returning personal income tax.This option works even if the investments yielded little for the year (up 13%) loss.Danae scheme available IP on a simplified scheme of taxation, pensioners and the unemployed.
deduction algorithm similar to that used by, for example, when buying an apartment.Man acquired living space.Starting next year, he began to collect documents for the tax deduction, which is calculated on the basis of the wage specified in reference 2-PIT.Be refunded only the amount of the tax, which is paid in the same period in which the apartment was purchased.
similar scheme works with IIS.Only need to provide a certificate to the broker.Tax authorities shall recalculate the salary person for the previous year.If it does not exceed 400 000 rubles., Then 13% will be returned from all the income (ie. E. 52 thous. Rub.).To confirm these operations will need to provide proof of employment, which clearly indicated the amount of tax paid for the previous reporting period.So that customers who receive "neofitsialku", such a scheme is not profitable.
2. Full exemption from payment of income taxes on IMS.This option suits active investors.
example.Self-employed decided to invest 400 thousand rubles in the brokerage company.The yield is 30% of the amount invested.For 3 years he will receive 360 thousand. Rubles.With this amount, it will have to pay personal income tax (13%) of 46 800 rubles.If it was IIS, then the investor would not pay the money to the budget.All 360 thousand. Rub.it would be pure profit.
operation scheme is quite simple: to open an individual investment account invest BCS → → → let them turn to get through the 36 months profit excluding personal income tax.
example.During the years 2015-2017 brought the client to IIS amount of 400 thousand. Rub.And then for the same money to buy and sell CB.After three years, the balance was 200 000 rubles, and the profit - 800 000 At 36 months, the client decided to close an individual investment account.Since the scheme was chosen second tax, the state will release him from paying personal income tax at a rate of 800 x 0.13 = 104 thousand. Rub.To get the benefit, you must provide a certificate to the broker that for the previous 36 months, the residue of the first type were not.
The customer can choose their own taxation scheme to investment, but to combine them during the term can not be.For people who have no idea about the exchange, IMS - an improved version of the investment.Available amount, there is no need to develop well in the market, the ability to earn an income that is greater than bank deposits, tax relief - all these factors make this tool attractive enough for the population.For speculators individual investment account - is an additional opportunity to optimize its portfolio of investments.
Disadvantages
They are not less than the advantages:
1. The individual investment account - is a risky investment option, which is not covered by state guarantees.
2. The tool is desirable to use in times of economic growth.
3. Limitation of 400 000 rubles.IMS does not really attractive to large investors.
4. You can not just choose the "right" tax benefits.
5. Yield - ante, which can vary from year to year.The company, even if they get a big profit, Declare only a small part of it.Track "justice" calculations impossible.
The main drawback of such a scheme - risk.After three years, the Central Bank can both rise and fall in price.Therefore it is sometimes better to abandon the investment in the individual investment account.RF Law "On securities market" and even adjusts the attitude of the participants in the market, but a clear framework for the solution of disputes arising from the new instrument it is not spelled out.
Individual Investment by 2015: how to open
necessary to apply to the brokerage company, which is a professional participant of the stock market.Ownership should be stock or LLC.Most often it is the AMC at major banks.IMS is used for the separation of assets invested in the stock market.This scheme is a little bit similar to IRA.But if the latter provides for the possibility of withdrawing funds only at retirement return, the IIS time is limited to 36 months.The obligation to withhold tax imposed on the broker.Income from such transactions are calculated separately.That is to renew the current account with a broker at IMS can not.
Benefits
In an unstable economic situation is difficult to find a profitable option investment of temporarily free funds.Adjusted for inflation, income from bank deposits is reduced to zero.The advent of IMS can rectify the situation.
This tool may be of interest to customers who want to have more income than they can provide commercial banks.Having invested an amount not exceeding 400 thousand. Rub., A person can make a profit (13%) or a personal income tax return, even if the transaction was not concluded on the stock exchange.But the impact will be only if the money is in circulation.Employees of any AMC recommend actions and strategies for financing.Whichever version of IIS is not selected, the investor can trade derivatives Central Bank, to increase your income.
wishes to manage their own finances can open individual investment accounts in 2014 and demotrenazhere learn to trade stocks, learn the platform to monitor the change of course.When a sufficient amount of experience and for investment, you can move on to the real deal.
What is the benefit of the state
Skeptics certainly argue that the government just does not give 52 thousand. Rub.in year.We can say that it is paid by the state for improving the financial literacy of the population.In Russia, many people still are biased in the stock market.Confusing it with the "Forex", they invest money in the purchase of real estate and deposits.This greatly inhibits the growth of the economy.Perhaps in this way the government plans to encourage its development.
Which option is best
The first thing you should pay attention to - the presence of sources of income that are exempt from personal income tax.If any are missing, invest better in the second scheme.Next is to calculate projected income minus deductions.Brokers offer additional profit schemes:
1. "Finam" credit additionally monthly 8% per annum on the balance.
2. BCS offers one of the three investment strategies with an expected yield of 10-25%.But such investments will pay off not earlier than 7-13 years.
Statistics show that IMS is more beneficial to people with a monthly income of more than 35-40 thousand. Rubles.Representatives of the middle class are more literate in financial terms, have a proactive stance.Long-term investment is just beginning to develop in Russia.The license of the "reliable" KB only hinder this process.Therefore, to improve the financial literacy of the population can be achieved by long-term reforms.From this perspective, IMS systems are complementary retirement savings and tax benefits only increase the attractiveness of investments.
IIS vs vs NPF deposits
The main difference is that the new tool allows account holders to choose the object of investment.The organizers are obliged to provide its customers with services, products and services that will make informed decisions and manage risk.IMS - a real alternative to deposits which adversely affect an investment in the Central Bank.Experts hope that borrowed money will be a new tool in the stock market.According to a study Sberbank-CIB, foreign investors owned about 70% of Russian shares that are in free float.
world practice
individual investment account has long existed in the developed countries in one form or another: ISA in the UK (part of 50% of the population), TFSA in Canada, IRA in the US (39%), and so on. D. These tools helpordinary people to increase savings, trading in the stock market.Russian analogue was created to increase the attractiveness in the eyes of public investments.Under the new rules, investors who owned more than three years of shares or stocks, and then decided to sell them are exempt from personal income tax.
Individual Investment Account: Savings
Broker BCS together with the same bank staged.At the end of the deposit term "investment account" with a yield of 9.5% of all funds will be transferred to the MIS, pre-opened in AMC.In this case, the client will receive an extra bonus of 2.1% per annum.Sberbank also enables its customers to open IIS.Terms of Service - standard.Possibility to increase the capital yet.
Summary
On 01.01.2015 in Russia has a new tool of income - individual investment account.You can open it to the AMC for a period of not less than 3 years.By choosing option tax benefits should go very carefully: the first allows you to receive a guaranteed income in the amount of personal income tax paid for the year.The second approach active investors who believe in the profitability of their transactions.The choice needs to be done before the transfer of funds.Change the solution in the period of the contract impossible.New tool - a good alternative to a deposit, as it allows to obtain a higher return compared with what banks have to offer.
