The single tax in connection with the simplified taxation system is calculated simply. In this regard, the system fully justifies its name. But the formula depends on the object of taxation, from which the principle of calculating the taxable base (the amount from which the tax is calculated) and the tax rate follow.
It is necessary
- - a book of income and expenses or other documents confirming these operations;
- - calculator.
Instructions
Step 1
For calculating the tax base, it is best to rely on the book of income and expenses. If you fill it out in a timely manner, as the transactions to be entered into it are performed, as required by law, the likelihood of confusion is minimal. Otherwise, you will have to raise all documents confirming income and, if necessary, expenses taken into account.
Step 2
If your object of taxation is income, it is enough to simply add up all receipts for a period (usually a quarter or a year) among themselves. This will be the taxable base.
In the case of the difference between income and expenses, a couple more arithmetic operations are required. You have to add up the costs first. And subtract the resulting amount from the total income. What will happen in the end, and will be the amount with which you have to pay tax.
Step 3
When you know the taxable base, you need to divide this figure by 100. And multiply the result by 6 if the object of taxation is income. And if the difference between them and costs is 15.
You can immediately calculate the interest using the corresponding calculator function: 6 in the case of income and 15 in the case of the object "income minus expenses".
The resulting figure is the amount of tax payable.
Step 4
But that may not be all. If you paid fixed social contributions during the quarter for which you consider tax, then you have the right to reduce your taxes on them, but not more than by half.
To do this, divide the tax amount by two. If it is more than the premiums you paid, deduct the entire amount from the tax payable. If equal or greater, you must pay exactly half of the tax due.
