Who pays income tax? This tax is paid by domestic and foreign organizations that profit from activities on the territory of Russia.
Instructions
Only net income is taxed. This means that in order to correctly calculate the tax, you need to reduce the total profit by the amount of expenses. What can be considered the profit of the enterprise? In the Tax Code, article 248 provides a clear definition of the items of income from which this tax may be levied. Articles 252 - 267 provide a detailed description of those expenses by which the earned profit can be reduced when calculating income tax.
Thus, to determine the tax base, it is necessary:
1. First, calculate the profit, which consists of all income received during the calendar year, and then, take into account all expenses for the same period. The tax period for this tax is a calendar year.
2. Subtract the amount of expenses from the amount of profit, as a result, you get the taxable base. Decrease of profit by more than 50% is not allowed. If your expenses have exceeded this percentage, then, in agreement with the tax inspector, they can be transferred to another tax period. Self-activity in such an important matter is fraught with negative consequences in the form of fines.
… According to article 284, income tax is subject to a tax rate of 24%. Of these, 6, 5% - transfers to the federal budget, and 17, 5% - to the territorial. If you have reason to consider yourself a socially protected category of the population, then your tax rate transferred to the territorial fund can be reduced to 13.5%. If not, divide the amount of the taxable base by 100 and multiply by 24. This will be the amount of your income tax.
If you need to scatter the amount of tax on the budgets of different levels, then the amount subject to taxation is first divided by 100, and then first multiplied by 6, 5 (federal budget), then by 17, 5 (regional budget).
For example, the total income of an enterprise is 100,000 rubles. The expenses amounted to 60,000 rubles. Then 100,000 we subtract 50,000 (half) we get 50,000 rubles. This is the amount of the tax base. We divide 50,000 by 100 and multiply sequentially by 6, 5, then by 17, 5. We get: transfers to the federal budget - 3,250 rubles, and to the local budget - 8,750 rubles. If in your case the rate of transfers to the regional budget is 13.5%, then it will be equal to 6,700 rubles.
