Tip 1: How to fill out income tax

Enterprises on its financial results need to report regularly to tax inspection.To do this, fill in a declaration for the tax on profits .Its form is standardized, it is approved by the Federal Tax Service of Russia № MMV-7-3 / 730.Features of drawing up a declaration depend on the chosen system of taxation.
you need
  • - documents of the organization;
  • - declaration form for profit;
  • - Tax Code of the Russian Federation;
  • - financial statements for the reporting period;
  • - Calculator.
Guide
1
tax period for calculation of tax on profits recognized quarter.Please enter the period for which you fill in a declaration.Write the name and code of the tax authority at the location of your company.
2
Enter the full name of your organization according to the charter or other founding documents.Specify the name of a separate division, if the tax on profits calculated based on the results of its activities.
3
Specify the second sheet Declaration of the amount of income from the s
ale of goods, services and the amount of non-operating income.Calculate the amount of expenses, which reduces the base for tax on profit .
4
Take the sum of the tax base obtained by deducting from the amount of income calculated expenditure.The result multiply by the tax rate.It is 24%.And the dividends received by Russian companies from foreign companies are taxed at 15%.Some types of debt, the rates of 9 and 15%.
5
Companies pay tax on profits , required to calculate the amount of advance payments.The latter can be with the quarterly payment of the monthly advances and freed from their accrual.
6
exempt from the monthly advances to the company, the categories which are set out in Article 286 of the Tax Code, as well as those organizations whose income in the quarter did not exceed three million. Rubles.The remaining firms are required to pay monthly advances in the quarter.They are determined by dividing the amount of the advance payment for the preceding quarter 3.
7
Specify the amount of insurance premiums, which reduce the tax on profits , but not more than 50%, which is fixed in the Tax Code.If your organization has received a loss in the reporting period, the amount of the tax and, consequently, the amount of advance payments will be zero.
8
Specify INN, KPP your company on every page declaration confirm the completeness and accuracy of the information written in the document, signature and date of filling.Attach financial statements to the declaration for the tax period and take them to the tax authority.

Tip 2: How to fill in a tax on profits and losses

If you want to make a profit and loss statement of your organization, using a standard form.If the template can not reflect the specific activities, you have the right to develop its form, based on the recommended.To fill this position, the accounting policies of the company and approve the form number 2 as an appendix to the order on the accounting policy.
How to fill out the tax on profits and losses
Guide
1
If you are faced with an indicator, which is subtracted or different negative value, then use it in parentheses.
revenues and expenses representing an expanded and offset carried out only in cases stipulated by the legislation on accounting.
2
encodes the string "Report" in accordance with the order dated November 14, 2003 № 475 / 102H.
Obosobte all types of income and expenses are essential.Indicator reporting is considered significant if it is it may affect the economic decisions of interested users.The company determines the materiality level indicators.Consider their assessment, the nature, circumstances arise.The ratio of up to 5% of the amount of income or expense to the total amount for the year is considered essential.
3
The first table is calculated based on their income and expenses net income you received during the reporting period.
Determine profits from business activities.From the amount of income received during the reporting period, subtract the amount of expenditure incurred in the current period.
4
Divide the income and expenses of the company into two groups.First of ordinary activities, and the second - "Other".Other income and expenses not divide into subgroups.
The list of expenses from ordinary activities including costs of production, purchase or sale of products, the provision of services.Share them on the costs, which are reflected in the cost of goods and commercial, administrative expenses.
5
Specify gross profit, profit (loss) from sales, profit before tax and net profit.
6
gross profit defined as follows: percentage of sales, subtract the cost of production.Subtract from the gross profit Selling, general and administrative expenses, get a profit or loss on disposal.Profit before tax
find out if the value of profit or loss from the sale will add the amount of other income or subtract the amount of other expenses.Deducted from the pre-tax value of the income tax, so you get a net profit.
7
second table of the profit and loss statement is intended to decode other income and other expenses in columns 3 and 4 shows data for the period in columns 5 and 6 Reflect the same period last year.
8
entered in line 210, the data on fines, foam, penalties for breach of contract.
Enter on line 220 profit (loss) of previous years, which revealed in the reporting year.
Sources:
  • How to complete a declaration of income tax

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