The calculation of tax under the simplified taxation system depends on what constitutes your tax base: the total amount of income or the difference between it and a similar indicator for expenses. The procedure for calculating this very base and the tax rate depend on this: 6 percent in the first case and 15 in the second. Since the advance on taxes is paid every quarter, it also makes sense to carry out calculations on a quarterly basis.
It is necessary
- - data on income, expenses (if applicable) and paid insurance premiums;
- - calculator.
Instructions
Step 1
If your object of taxation is income, all you need to do is add up all receipts during the quarter. Their total amount in rubles and kopecks will be the taxable base.
In case of a difference between income and expenses, the number of arithmetic operations is added. You should also add up all expenses for the quarter that are taken into account in determining the tax base and subtract the resulting figure from the total expenses.
Step 2
In the first case, the total income is divided by one hundred, and the result is multiplied by 6.
What happens is the amount of tax that you have to pay.
Step 3
The difference between income and expenses, if the number turned out to be not negative (and otherwise, you don't have to pay anything), is also divided by one hundred, but multiplied by 15.
Step 4
If, however, during the quarter on the basis of which taxes are calculated, you made social contributions to off-budget funds, this is not all. The law allows you to reduce the amount of tax by the amount of deductions made in the same quarter, but no more than half. First, divide the tax due from you by 2. If the result is more than your deductions, subtract their total from taxes. If it is equal or more, you must pay exactly half of the previously calculated tax amount.
