- - book income and expenses.
to select the optimal variant of the single tax, analyze the composition of expenditure in the total value of income.And please note that income as a target for tax profitable to take if the costs do not occupy more than 60%.At the same time, retail and wholesale trade tax on income to take unprofitable, as trading margins are rarely exceeds 40%.
selected object tax specify in a statement about the transition to a simplified system of taxation .It can change each year.The main thing is to have time until December 20 to apply for the application of the new year another object tax, because over the years the company to
change the object of taxation prohibited.
To determine the amount of the single tax you will need to keep records of expenditures and revenues, that is, the book of income and expense.It can be either paper or electronic medium.Book of income and expense of the enterprise opens each new year.
way, you can purchase it at kiosks that specialize in accounting forms and literature.If the book will take place on paper, pre-register it with the tax office, in case of using the electronic version, after the end of the calendar year book, print and register with the tax authorities.
Based on the book of income and expenditure form the basis of taxation - income (paid 6%) and profit (the difference between income and expenses, shall be paid 15% of the amount withdrawn).
calculation of the single tax, where the tax base is income, make the formula = Single tax revenues for the year (or reporting period) x 6%.Single tax on the ONS, where the object of taxation serves profit calculated as follows: subtract the total revenues and total cost, multiply the result by 15% or rely you differentiated rates (from 5 to 15%).
Quarterly advance payments are the single tax paid before the 25th of the first month after the last period through settlement bank account.Details for payment of the tax shown on the stand of the tax inspectorate.
Tip 2: How to pay new taxes
Go to the new simplified system of taxation may be small and medium-sized businesses.USN - this is a new system that allows the payment of the single tax, and makes it easier for tax and financial reporting.
- - Calculator;
- - 1C;
- - invoices;
- - a book of income and expense.
To go to the simplified tax system, refer to the tax office a statement.Calculate the income of the enterprise from the sales and the expected income from the still unrealized, but produced or purchased product.In accounting for revenues, read with Articles 346.13 and 346.17 of the Tax Code.
In accordance with Article 346.21 of the Tax Code calculations are made for a certain period of time, which is considered to be the quarter.This means that your organization is obliged to make a new calculation of quarterly profits, the amount of this list taxes and spending accounts to the tax inspectorate.
profits of the enterprise is the difference between revenues and expenditures.The amount of flow is calculated for each quarter, ie the same length of time as the income.
USN size is calculated taking into account the Article 346.21 of the Tax Code i346.20.To this end, the difference between income and expenses, multiply by 15%.Each subject of the Russian Federation has the right to establish its single fixed amount of the simplified tax system, but its value can not exceed 15% of the company's income.
The resulting figure is the sum of the single tax, which you can reduce by taking away sick leave benefits paid by the company's employees, pension contributions during the billing period.
remains after the calculation of the amount transferred to the budget no later than the 25th day of each quarter.
If you do not have time to settle, then obliged to make an advance payment.The amount should not be less than the one you plan to pay.If the advance payment is actually made a great amount, write a statement to the tax office.Within 30 days you will get back all overpaid by crediting the account of the company.
down payment you can make once a year, but this does not exempt your company submit quarterly accounts to the tax office.The overpayment will be refunded to your account after the annual report will be produced.
- USN: Simplified taxation system (single tax)
For organizations with a simplified tax system is maintained and the duty to conduct cashoperation and provide statistical reports.