Taxpayers pay income tax to the state budget by filling in the corresponding declaration. In the declaration of the organization, they reflect the actual profit received for a certain tax period. Depending on the form of payment, enterprises pay advance payments for income tax, which is enshrined in the tax code of the Russian Federation.
It is necessary
profit tax declaration form, calculator, accounting data
Instructions
Step 1
If the revenue of the organization has not exceeded an average of three million rubles for the quarter, the accountant calculates advance payments for each quarter of the reporting year, and the company is not required to calculate monthly advance payments, since the monthly advance payment is equal to the average value of the quarterly payment. The monthly advance for the first quarter of the reporting year will be equal to the monthly advance for the fourth quarter of the previous year. Second quarter is calculated by dividing the quarterly advance for the first quarter by three, for the third as the difference between the quarterly payments for the second and the first quarter divided by three, for the fourth as the difference between the quarterly advance for the third and second quarters divided by three.
Step 2
When an enterprise wants to pay monthly advance payments on the actually received profit, the accountant notifies the tax office before the start of the new reporting year, that is, until December 31st. Advance payments are calculated for each month on an accrual basis until the end of the reporting year by multiplying the tax base by twenty percent. Advance payments are paid by the 28th day of each month following the reporting period. The monthly advance payment payable to the state budget is the difference between the reporting and the previous period, respectively, except for the first reporting period. If the organization incurred losses during the tax period, then the amount of the advance payment will be zero.
Step 3
After the calculations have been made, the companies enter into the profit declaration form on the sixth page of the second sheet of the amount of advance payments to be paid to the federal budget and the budget of the constituent entity of the Russian Federation, for the reporting tax period, for each month, for the first quarter of the next tax period, for the next after the reporting period quarter.
