Enterprises operating under a simplified taxation system use a special tax regime that allows to reduce the tax burden, as well as to simplify and facilitate the maintenance of accounting and tax reporting in small and medium-sized businesses. Organizations working under the simplified tax system are exempted from many taxes and fees, but are required to pay a single tax, the amount of which depends on the selected object of taxation.
Instructions
Step 1
Calculate income from sales and unrealized income received by the company during the reporting period, in accordance with the rules established by Article 346.15 and Article 346.17 of the Tax Code of the Russian Federation. It should be noted that the calculation must be carried out for each reporting period on an accrual basis from the beginning of the year in accordance with paragraph 3 of Article 346.21 of the Tax Code of the Russian Federation. At the same time, Article 346.19 of the Tax Code of the Russian Federation indicates that the reporting period is 1 quarter.
Step 2
Determine the amount of expenses of the company for the reporting period, if the company has chosen the object of taxation "income minus expenses".
Step 3
Calculate the size of the single tax on STS from income. According to clause 1 of article 346.20 and clause 3 of article 346.21 of the Tax Code of the Russian Federation, the calculation is carried out by multiplying the amount of income by a fixed rate of 6%.
Step 4
Determine the amount of the single tax under the simplified tax system, if the object of taxation is “income minus expenses”. To do this, in accordance with clause 2 of article 346.20 and clause 4 of article 346.21 of the Tax Code of the Russian Federation, it is necessary to deduct the expenses of the enterprise from the amount of income and multiply by the rate from 5 to 15%, which is determined by the local legislative entities of the Russian Federation. After that, the amount of the minimum tax is calculated in accordance with the rules of paragraph 1 of clause 6 of article 346.18 of the Tax Code of the Russian Federation. Compare both values. The tax, the amount of which will be greater, is accepted for payment to the budget.
Step 5
Reduce the amount of the single tax to be charged to the budget by the amount of hospital benefits and pension contributions that were accrued during the reporting period.
Step 6
Charge the calculated amount of the single tax to the budget no later than the established deadlines, namely April 25, July 25 and October 25, which is stipulated by paragraph 2 of clause 7 of article 346.21 of the Tax Code of the Russian Federation. After that, until March 31 of the next year for the reporting year, it is necessary to pay the difference between the advance payments transferred during the year and the total amount of the single tax for the year. In case of overpayment, write an appropriate application to the tax office to reimburse or return the overcharged amounts.
