you need
  • - Tax Code (Art. 221);
  • - the amount of income on the documents (acts, contracts, etc.).
  • - Calculator.
Full list of works and services, entitling them to a professional tax deduction provided in article 221 of the Tax Code.In some cases, when it is providing tax exempt portion of income derived from an activity listed in the table, which contains the said article.
remains to ensure that the interests of the work or service is present in the table, and find out the size owed in this case deduction .
For example, a writer charged a fee of 40 thousand. P.for the creation of a literary work.The tax deduction in this case is 20%.
To understand what is the size deduction , the amount of the fee to be divided by 100. In this case, a 1 percent falls 400 p.This figure, in turn, multiply by 20 and get the 8 th. P.This is the size of the tax deduction .Simply put, the writer does not have to pay tax on all assessed him 40 th. P., But only 32 thousand. P.
interesting in this situation is not a tax deduction by itself, and the amount that the writer, through his delivery, get your hands on.
Divide the part of the fee, subject to PIT, 100 and multiply the resulting figure by 13 (the tax rate).Dividing 32 by 100, you get 320. Then multiply by 13 and the result is 4160 p.
Now subtract that number from the total fee.On hand to receive the writer 35840 p.
comparison figure out how much to pay taxes and get your hands on at the same accumulated amount if the tax deduction is not available.To do this, divide the 40 th. 100 and multiply the result by 13 400 multiplied by 13 is equal to 5200 p.Subtract this amount from the fee.On hand owed 34800 p.
difference was in 1140 p.It would seem sparse.And if you imagine that in a year the writer to receive royalties for 10 such books, we find that at the end of the year he will pay taxes for 11,400 rubles less.And this is more noticeable.