Often, entrepreneurs ask the question: how to calculate the tax on the simplified taxation system of 6%? Let us consider, for example, the procedure for calculating the simplified taxation system at the “income” object (6%).
Instructions
Step 1
During the year, "simplified" people pay advance tax payments. The amount of the quarterly advance payment is calculated at the end of each reporting period based on the tax rate (6%) and the income actually received.
Debet LLC switched to a simplified system and pays a single income tax. The company's revenues for the first half of the year amounted to 3,100,000 rubles, including for the 1st quarter - 1,100,000 rubles.
The amount of the advance payment for the single tax, which must be paid at the end of the first quarter, is as follows:
RUB 1,100,000 × 6% = 66,000 rubles.
The amount of the advance payment for the single tax, which must be paid at the end of the first half of the year, will be:
RUB 3,100,000 × 6% = RUB 186,000
However, for the first quarter "Passive" has already paid 66,000 rubles.
This means that for half a year you need to pay 120,000 rubles. (186,000 - 66,000).
Step 2
The accrued tax (advance payment) can be reduced, but not more than half:
- in the amount of paid contributions for compulsory pension, social and health insurance;
- in the amount of contributions "for injury";
- in the amount of benefits for temporary disability paid out of the company's own funds (except for benefits paid in connection with an industrial accident and occupational disease);
- for the amount of payments under voluntary personal insurance contracts concluded in favor of employees with licensed insurance companies (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation).
Step 3
LLC "Debet" has been applying the simplified tax system since January 1 of the current year. The firm chose income as the object of taxation.
The amount of the company's income for the first quarter amounted to 600,000 rubles. During this period, "Passive" transferred contributions to the off-budget funds in the amount of 21,000 rubles. The company did not pay sick leave in the first quarter.
The amount of the single tax for the first quarter of the current year is 36,000 rubles. (RUB 600,000 × 6%).
This amount can be reduced by the amount of contributions paid for compulsory pension, social and medical insurance, contributions "for injury" and the amount of temporary disability benefits paid to employees at the expense of the company. But contributions and benefits can reduce the flat tax by no more than 50%:
RUB 36,000 × 50% = 18,000 rubles.
The amount of contributions transferred to extra-budgetary funds exceeds 50% of the single tax (21,000 rubles> 18,000 rubles).
Therefore, "Passive" can only reduce the tax by 18,000 rubles.
This means that for the first quarter of this year, the accountant of "Passive" must pay 18,000 rubles to the budget. (36,000 - 18,000).
