| 
How much costs the labor of the artist
Publication in periodical ARTCOUNCIL KHS № 2 (42) - 3 (43) 2005.
Respected editorial staff. As for artist- professional it fairly often is necessary to carry out orders for the performance of portraits, views, decorative panels and other picturesque things. If earlier (in THE USSR) for determining the cost of its labor it was possible to lean on the official valuations, then today it is necessary to rely on the favor of customer. Are there in our state at least some officially taken documents according to the estimation of the labor of artist? If yes, then could not you publish them?
Aleksey rasin, the artist
We begin a series of the publications, which are concerned the determination of the author's fee for the works, carried out according to the author's agreement of order, with this article.
First of all we recommend to be turned to the rules of determining the dimension of the reward (fee) of the author (creative association) for the creation of the works of depictive skill, artistic design and construction, scenarios of works, by the affirmed regional interdepartmental commission for price and tariff policy with the government of Moscow 06.08.2001 (further - rules).
However, with the work with this document, whose text will be published by our periodical, should be considered that the fact that the author's fees in it are indicated in the prices of 2001, and therefore they require correction. Furthermore, it is necessary to take into consideration the changed practice of the conclusion of a treaty of civil- lawful nature. Despite the fact that in p. 2 of chapter "general considerations" is indicated that the rates can be used both for the agreements of buying and selling and for the agreements of order, major portion of the subsequent theses relates exclusively to the agreements of order. Let us note the essential features of the agreement of buying and selling.
1. sums, obtained by the author by agreement of buying and selling, are not the reward of the author (the author's fee); therefore:
a) with the taxation of these sums is not taken into consideration professional deduction NK st. 221, to which refers p. 16 of general considerations of rules, and adapts property deduction NK st. 220, p. 1;
b) from the sums indicated are not produced the allotments to the social funds (PFR, FSS, MNS, etc.), therefore, the work, which preceded this agreement, it does not include in the insurance (working) period.
2. transport services, customs duties and duties, expenditures on the installation, in such a case if they are not entrusted with agreement to the buyer, can be obtained by the author only in the form of the part of the income of the realization of works with the appropriate taxation.
Let us illustrate this based on example.
Customer buys landscaping sculpture in the author with the condition of delivery and installation. In accordance with the rules the reward of the author will be 862 500 rub (income).
The author will obtain with the calculation (with legal person by agreement of buying and selling): 862 500 rub. - 13% OF NDFL (112 125 rub.) = 750 375 rub. From this sum the author as physical face pays transport expenditures, expenditures on the installation, etc.
The author has the right, after turning into the tax inspection along the place of residence, to obtain property deduction in the amount of 125 000 rub, i.e., to return 16 250 rub of the pereplachennogo tax, if to work it is less than 3 years, or to return 112 125 rub of the pereplachennogo tax, if it knows how to prove that to work it is more than 3 years. The allotments to the Pension fund produced be it cannot, this work is not included in the insurance period. In this case also one should consider that the agreement of buying and selling with physical face legal person has the right to conclude only with the presence of permission to the right of consignment business. In all remaining cases, if legal person acquires work of authorship not for its own use (but let us assume for subsequent sale) it must be concluded the agreement of order.
Let us examine the case with the sculpture from the positions of the agreement of order. Author's reward in accordance with the rules is established in the amount of 862 500 rub. The author will obtain: 862 500 rub. - 13% OF NDFL (112 125 rub.) = 750 375 rub. From these money it as physical face will pay materials, transport, services of strange organizations and so forth furthermore, purchasing organization it is obligated to carry out a deduction YESN in size of 31,6% and as the minimum 0,2% for the traumatism, in the amount of 274 275 rub.
I.e., the expenditures of organization for this agreement will comprise: 862 500 rub. + 274 275 rub = 1 136 775 rub. The author has the right to realize through the tax inspection professional deduction in size of 40% of author's reward of 345 000 rub, i.e., to return 44 850 rub of pereplachennogo NDFL. In such a case if the production expenses can be confirmed documentary, with the conclusion of a treaty one should isolate them from the sum of the reward of the author into the various articles of the estimate: materials, transport, services of strange organizations and so forth these sums can be obtained by the author under the report or paid by purchasing organization. In this case the expenditures of customer are calculated as follows.
According to the rules, author's reward - 862 500 rub. Documentary confirmed expenditures - 345 000 rub. The author will obtain: (862 500 rub. - 345 000 rub.) - 13% OF NDFL (67 275 rub.) = 450 225 rub. Customer will overcharge YESN 31,6% + 0,2% for the traumatism (862 500 rub. - 345 000 rub.) X 31,8% = of 164 565 rub. Agreement will manage to the customer: 862 500 rub.+y'ya 565 rub = 1 of 027 065 rub. If agreement is concluded by the author, it, from a bookkeeping point of view, will be considered as the urgent labor contract. Separately one should stop at the agreements, which consist by customer not with the author, but with legal persons, colleague of whom is the author. This can be as the agreement of the order, which falls under for the action p. 19 of main. "general considerations" guided, so agent agreement. In both cases the percentages, indicated in p. 19, for each organization are individual, and agreement, strictly speaking, it cannot be carried to the discharge of author's.
Rules of determining the dimension of reward (fee)
the author (creative association) for the creation of the works
depictive skill, the artistic design
and construction, the scenarios of the works
Government of Moscow the administration of investment policy and financing from the urban sources
General considerations
1. rules of determining the dimension of the reward (fee) of the author (creative association) for the creation of the works of depictive skill, artistic design and construction, scenarios of works are developed taking into account the legislation of the Russian Federation, which regulates copyright. Data of rate can be used by professional artists, and also by their associations and by organizations.
2. rules include base rates for calculating the author's reward (fee) for the creation of the works of machine-tool painting and machine-tool drawing, monumental- decorative works in different technicians, monumental, monumental- decorative, memorial and machine-tool sculpture, decorative- applied skill, poster, stsenografii, artistic design and the artistic construction of, those of artistic- graphic works for press, etc. (further - work).
The rates of author's reward adapt with the creation of new works in the prices of 2001.
The rates of author's reward adapt both with the conclusion of a treaty of buying and selling finished works and with the creation of the same on the orders of organizations and private individuals.
3. rates of author's reward (fee) are used with the performance by the author of the work (individually or in the composition of the creative associations) from the odds of sketch to the creation of work in the final material they include production expenditures.
4. rates of author's reward establish the dimensions of fee and adapt as basis for determining the cost works by the artistic- expert council of the corresponding level.
5. depending on the significance of the created object works are evaluated at the following order:
- the artistic work of federal value is evaluated by Expert- consultative council according to monumental- decorative skill with the government of the Russian Federation or by Artistic- expert council for the monumental skill of the ministry of culture of the Russian Federation;
- the artistic work of republic value is evaluated by the ministry (administration) of culture of republic;
- the artistic work of provincial and urban value is evaluated by the administration of culture or by the artistic soviet of the urban, provincial or boundary departments of the union of the artists of the Russian Federation.
6. with the transfer of work by agreement, without conducting of artistic examination, sides are right to independently use present rates of author's reward with the determination of the price of agreement.
7. size of the rates of author's reward can increase depending on situation, compressed is timetable fulfillment, the high prestige of the author, etc.
8. with the creation of work the author (co-authors) is right to draw for fulfilling different kind of the work of specialists; the order of the payment of the works carried out by them is determined in the agreement, concluded with the author (his representative) or with the customer (according to the agreement with the author).
9. in the case when in the creation of work they participate more than one author, author's reward is determined for the work as a whole within the framework of present rules. The distribution of author's reward between the authors is produced by their mutual agreement and is reflected in the agreement.
10. created by the author in the process of creative work sketches, studies, models and other preparatory materials are his property, if another is not provided by agreement. Copyrights to the given objects belong to the author.
11. in the case of the transfer of work for the reproduction the right of property of it is not transferred, if another is not provided by agreement.
12. with the creation of the author's alliterations of artistic works to 10 copies reward is established in the size to 100% for the creation of the original of work depending on the technology of production, or is carried out estimation by artistic soviet.
In other cases the reward for the circulation of works is established in accordance with the active normative reports or for the agreement of sides.
13. in the case of the circulation of work the author has right to obtaining not less than one copy of circulating work, as a rule, with the payment for production prime cost. Exception they can compose works from the precious materials, with the precious stones, etc.
14. author's restoration (recreation) the previously created works is paid in the limits of present rules.
15. expenditures for designer's supervision and management of technical and auxiliary activities are not takeed into account by present rules and must be paid additionally. The size of payment is established from 2 to 10% of the reward for the creation of work in the material, if another is not provided by introductory indications to the individual chapters.
16. with the creation by the author of the works of sculpture, monumental- decorative painting, decorative- applied and designer skill, machine-tool painting production expenditures - 40% of author's reward (fee) do not be subject to taxation, with exception of the division OF THE VII "works of stsenografii".
With the creation the author of artistic- graphic works, photographic works for the press, the works of architecture and design production expenditures - 30% of author's reward (fee) do not be subject to taxation, with exception of the division OF THE VII "works of stsenografii".
If production expenditures exceed 40 and 30%, then they must be confirmed by the financial documents (tax committee RF, part of 2, p. 221).
17. with the determination of the estimate cost of artistic works overhead expenses are determined in the size not less than 28,8% of the author's reward (fee).
18. state tax, collections, deduction, and also transport services to the site of installation of artistic work, installation on the spot, customs expenditures are not takeed into account by the rates of author's reward (fee) and are considered additionally in the estimate cost of operation on the creation of artistic work.
19. with the creation of works according to the agreements of artistic order with the use by the author of the production capacities of organizations, created by professional artists, by their associations and by organizations, into the estimate cost they are separately embedded:
- the author's fee according to the present rules after minus of production expenses;
- state tax, collections and deduction, customs duties according to the current legislation RF;
- production expenses according to the calculations and the standards, in such cases to local standards, with the recomputation on the fact during the delivery of performer estimates and (or) of reports 100% delivery of works;
- the overhead expenses of manufacturing concern in the size not less than 85% of the basic wages;
- planned accumulations in the size not are less than 8% to the sum of production expenses and of overhead expenses;
- unforeseen expenditures in size of 2% to the prime cost of work on the estimate (without the calculation NDS).
Division Is I Chapter I
Machine-tool painting in the technicians: linen, board, oil, tempera, the levkas
Table № of 1 __________________________________________________
1. reward for performing of preparatory work.
(study of task, systematic materials, description,
precomputations and t.d.)________y of proizvedeniye______2shch000
Table № of 2 __________________________________________________
2. reward for the creation of study, sketch, sketch
proizvedeniya________________________y study, the sketch of ________ 62500
Table № of 3 __________________________________________________
3. work of the machine-tool painting: 1 picture
still life, view without figur____________________________yya0000
portrait, genre painting,
view and still life from figurami___________________________e"shch00
the very ornate pictures of genre and historical nature,
the complex theatrical of portrety________________________shch'0000
Chapter 2
Machine-tool drawing (including gouache, water color, tempera; engraving on the linoleum, the tree, the metal, stone-, etc; work for the press, advertisement, firm style and so forth.)
Table № of 4 _________________________________________________
1. reward for the conducting
preparatory rabot____________y of proizvedeniye_______yshch000
Table № of 5 _________________________________________________
2. reward for the creation of study, sketch, sketch
work in the technology of grafiki______y study, eskiz________e"shch00
Table № of 6 _________________________________________________
3. work of the machine-tool of grafiki______y of kartina_______"shch000
Note. Reward for the graphic works, completed in the technology of engraving on the tree, on the metal, on the linoleum, on the stone-, etc., rises against that provided in the tables № 5 and 6 from 40 to 50%.
|
| 
|
|
| |
|
|
