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How to calculate income from making plasticine sculptures

Income from the sale of products made from sculptural plasticine is generated from the difference in the cost of the finished work from the sales price.

Cost is all your expenses for creating crafts from sculptural plasticine. These include expenses:

• for the purchase of materials, tools, packaging;
• payment of taxes;
• payment of employee salaries, if any;
• expenses for the premises - rent, utility bills;
• marketing - business cards, participation in fairs, payment for advertising on the Internet;
• planned profit.

Step-by-step plan on how to open a business using sculptural clay

To begin with, it is enough to organize your workplace. The costs for starting a business are presented in the table:

With a minimum purchase of materials and tools, the starting budget will be from 500 to 1000 rubles .

When expanding your business, hiring employees, or changing the taxation system, factor additional costs into the cost of the finished work. This business model is relevant when production of handicrafts from sculptural plasticine is on stream and sales volumes exceed 300 thousand rubles per year. At the same time, it is advisable to hire workers if small figures are produced in large volumes.

With a large volume of orders, an apprentice will be required who will make blanks, shape the image, and clean the workshop. The master will have to work on the artistic subtleties of the sculpture.

Plasticine modeling for adults

Sculptural plasticine is a professional material suitable for sculpting by adult craftsmen. Unlike ordinary plasticine, which can be bought at any stationery store, it is more flexible. The range of this material includes plasticine with additives of various hardnesses and colors.

By working with sculptural plasticine, you can turn your hobby into a profession and earn money by selling sculptures of movie, book, and cartoon characters. You can also sell master classes, work with children, participate in exhibitions, and sell works to collectors.

Basics of business on modeling from sculptural plasticine

Business begins with budget planning and setting prices for finished products. Estimate your labor costs, the number of hours of work and the cost of one hour, add here the cost of the raw materials - and you get the cost of the finished plasticine product. If there is demand and people are willing to pay this price, you can start a full-fledged business.

The activity is officially formalized by opening an individual entrepreneur and choosing a taxation system. It is necessary to register your business when creating products from sculptural plasticine if the activity brings in a constant and significant income. You can also register as self-employed and pay 4% or 6% of your income.

How much money do you need to start?

You can start a business practically from scratch, with 300-400 rubles in your pocket, creating and selling single copies and gradually increasing volumes. Payback will occur in 3-4 months.

The business idea is suitable for people who can draw or sketch well, because work that exactly matches the original is valued here.

Christmas tree

If the winter holidays are at stake, then green plasticine will come in handy for sculpting a Christmas tree. The corresponding process does not take much time:

1. First, a large cone and a wide trunk are molded from green and brown plasticine;
2. Next, the cone is placed on the barrel;
3. The next step is to thin out the needle patterns from the very top to the bottom (for thinning, use the corner of a bank card or the edge of a coin);
4. Small balls are rolled out from bright plasticine;
5. Variegated toys are attached to the Christmas tree.

How to calculate the selling price for figurines made from sculptural plasticine

Profit is the amount of earnings that is the personal income of the master. It is installed individually. Works made from sculptural plasticine are an artistic product for which a premium is set. It must be economically justified and depend on what price the buyer is willing to pay for the work. The decisive role in this is played by the skill of the sculptor and the value of the figurine for the buyer.

The payback period for the idea of ​​creating products from sculptural plasticine ranges from several weeks to months. It depends on how quickly the master finds buyers.

Taxation on crafts made from sculptural plasticine

Crafts made from sculptural plasticine are an artistic craft. According to the legislation of the Russian Federation, it falls under several types of taxation: individual entrepreneurship under a patent or under a simplified system, a 13% tax for personal income, a 4% or 6% tax for the self-employed.

Patent

This is a one-time purchase of an activity permit. Usually issued for a year. Contributions to the pension fund and payment for health insurance are carried out separately. The cost of a patent depends on the region of registration.

A patent is convenient because there is no need to provide a declaration, prepare documents and reports. Employees are not registered on the basis of patent taxation.

simplified tax system

The simplified taxation system (STS) offers a choice of:

• pay 6% of income;
• or 15% of profits. In this case, it is necessary to provide documentary evidence of all expenses associated with the implementation of the activity.

Profit = income – expenses.

Registration takes place at the place of official registration of the individual. Activities can be carried out throughout the Russian Federation.

1. Prepare documents - scanned copy of passport and TIN, write an application on form P21001;
2. Provide documents to the tax office at the place of registration. The package of documents must include a receipt for payment of the state duty in the amount of 800 rubles.

Sending documents by mail will extend the period for registration of individual entrepreneurs, which is up to 3 days. Registration will be speeded up by completing an application through a free electronic service - for example, State Services.

With a patent and simplified tax system, you must make fixed payments to the Pension Fund and for health insurance for yourself and your employees. In 2022, the amount of payments for one person in the Pension Fund is set at 29,354 rubles, for medical insurance - 6,884 rubles. Contributions must be made in full by December 31 or divided into equal parts per month or quarter.

Declaration of income of individuals

Providing an income tax return is the easiest way to officially report your income and pay taxes. The declaration is completed according to the 3-NDFL certificate by April 30 of the following reporting year. Of the amount of profit received, 13% will need to be paid to the treasury. This option is suitable if you do not have people working for you and you operate independently.

Tax for self-employed

From 2022, in a number of regions of Russia, you can register as a self-employed citizen and pay a monthly 4% when working with individuals and 6% when working with legal entities.

When planning to start a business, you must immediately decide on the choice of taxation and include the tax amount in the budget. How to do it? From the amount of profit or income received, set aside the amount calculated from tax interest.

If you do not do this, at the end of the year you may find yourself in a situation where you will not have funds to pay taxes. For non-payment and concealment of income, the Tax Code of the Russian Federation provides for penalties.