[DSF]

Okay, we will not write here. I apologize in advance for the wordiness, retirees require quotes

Сообщение от Seriy

Private property is what people use in everyday life, spoon, fork, fold-out car.

Nothing like that. The law clearly says:
 (Article 228 of the Tax Code), "Assessment and pay tax to the following categories of taxpayers:
5. Individuals - on the basis of the amounts received from the sale of property belonging to such persons on the property right and property rights. "
(Article 220 of the Tax Code) "2.Summy received in the fiscal period from the sale of a of the property was owned by the taxpayer ...».
No mention of the use or non-use of the property is not present. There is no indication of how the property was owned - purchased, donated, created by the owner, etc. The main sign - ownership. So - and the spoons, and forks, and paintings, and cars, and the stock, and the money and so forth - all of this - the property of Person.

Сообщение от Seriy

DSF, if the pattern is written for sale, te man produces and sells a number of years, it is a product

Ministry of Finance and the Federal Tax Service poor already tired of explaining various insane pensioners simple truth:
"... That the civil law binds the need for registration of a person as an individual entrepreneur who carries on his of the special kind of, and not just from the fact of the onerous deals. in itself the fact a citizen of transactions on a commercial basis for the recognition of citizen self-employed is not enough, if it commits the transaction did not constitute business activities "
See. Letters from the Russian Ministry of Finance 14.01.2005 N 03-05-01-05 /3, from 22.09.2006 N 03-05-01-03/125, and the Federal Tax Service of Russia in Moscow from from 30.03.07 № 28-10 /28916, and from 25.01.2008 N 18-12/3/005988.
Simply put, if a citizen buys or sells anything, even once, it did not automatically translate into an entrepreneur, and what he sells - a commodity.
"The presence of the actions of the citizen signs of business may indicate, in particular, the following facts:
- The manufacture or acquisition of property for subsequent profit from its use or disposal;
- Keeping records of business transactions related to the implementation of transactions;
- Interconnection of a citizen in a certain period of time transactions;
- Stable relationships with vendors, customers and other counterparties. "
And the presence of only one of these facts is not enough.
"If ... operations on purchase and sale do not contain signs of economic and business activity, not a citizen is obliged to register as a PI. Pay taxes on the revenue it will as a normal individual ».

Simply put, if I'm watching reproductions of Van Gogh decided to write a self-portrait in the yellow hat, just because I was inspired to visit and what to do with it then, I can not even imagine: can rewrite tomorrow hat can burn, can , the museum will present, perhaps selling - this is a portrait of my property, which I can not do according to Article 209 of the Civil Code.
And these paintings in any normal artist - full workshop. What to do with them, he does not know. It will be a challenge of his successors, when they take ownership of them. Will likely have to sell as their property.

The only article in SC directly concerning artists - art. 221 of the Tax Code.
"3. Taxpayers receiving royalties or fees for the creation, execution or other use of works of science, literature and art, and royalties to authors of discoveries, inventions and designs. " They are provided with a professional tax deduction.
That's what you're asking:

Сообщение от Seriy

And how do you imagine, for example, order fulfillment performance of skulptoru sculptures? Where the city will transfer the money? nalom million on hand to individuals? A sculptor will carry a cash at the foundry?

That this article is not like a certain sculptor C. Because when the sculptor comes order to create art and he gets to work fee, it should forked out in accordance with this article.
When I write my self-portrait, then there is no order, no fee, and the fact that I have written, all can not be the work of art, as rightly observed Fed in the next branch.