Organizations that receive income on the territory of Russia are required to calculate and pay income tax. This tax is defined as a certain percentage of the company's profits less expenses incurred. The procedure for calculating and paying it is regulated by Art. 286 and 287 of the Tax Code of the Russian Federation. In this case, the payment may be different depending on the income tax rate established for the enterprise.
Instructions
Step 1
Calculate income tax at a rate of 20% or lower, which is determined by regional legislation. According to Art. 284 of the Tax Code of the Russian Federation, 2% of the amount will be transferred to the federal budget, and 18% to the regional one. It must be paid no later than March 28 of the following year for the past tax period. Moreover, the amount of tax is reduced by the amount of advance payments that were transferred in the past year.
Step 2
Transfer advance payments in accordance with clauses 2 and 3 of article 286 of the Tax Code of the Russian Federation: every month based on actual profit; monthly based on income generated in the previous quarter; or on a quarterly basis, provided that the revenue is not more than 1 million rubles per month or 3 million rubles per quarter. The method of making advance payments is determined before the start of the tax year and is valid for the entire period.
Step 3
Determine the income tax at the rate of 0, 9, 10, 15 and 20%. In this case, on the basis of clause 6 of article 284 of the Tax Code of the Russian Federation, the tax is transferred entirely to the federal budget. There are no advance payments in this case. In this case, the payment deadline is determined by clause 4 of article 287 and art. 246 of the Tax Code of the Russian Federation. As a rule, income tax must be transferred no later than 10 days from the date of income payment.
Step 4
Determine the special provisions of the company when paying income tax. So, when the organization is liquidated, the tax is transferred to the budget after the enterprise has paid off the debts to people who have received health damage from the organization; debts on payment of severance payments, royalties and salaries; debts to pledgees. If there is a reorganization of the enterprise, then the profit tax is paid by the organization that was formed during the merger or transformation and a certain art. 50 of the Tax Code of the Russian Federation. The successor organization is obliged to transfer the tax to the budget no later than March 28 of the following year after the completion of the reorganization.
