The use of a simplified taxation system makes it possible to reduce the tax burden on small businesses and make it easier for them to maintain accounting records. The STS is charged on a quarterly basis and depends on the accepted object of taxation. The basic concepts and procedures for calculating this tax are established by Chapter 26.2 of the Tax Code of the Russian Federation, adopted by Federal Law No. 104-FZ of July 24, 2002.
Instructions
Step 1
Determine the amount of income for the reporting period, which are determined by the rules of Article 346.15 and Article 346.17 of the Tax Code of the Russian Federation for the object of taxation "income". After that, multiply this tax base by the rate of 6% to get the initial amount of the simplified taxation system payable.
Step 2
Reduce the tax by the amount of deductions, which are determined by paragraph 2 of clause 3 of article 346.21 of the Tax Code of the Russian Federation. These include the contributions paid during the reporting period for: compulsory social insurance against occupational diseases and accidents at work, compulsory insurance and benefits for temporary disability.
Step 3
Sum up these contributions and deduct from them the amounts reimbursed by the FSS of the Russian Federation. Next, you need to multiply the initial tax by 50% and compare with the received amount of contributions. If the first value is greater than or equal to the second, then the deduction is equal to the amount of contributions, otherwise the STS multiplied by 50% is accepted as deduction. Reduce tax on the calculated deduction. If during the reporting period advance payments were made under the simplified taxation system, then they must also be deducted. Thus, the tax payable will be assessed.
Step 4
Calculate the tax base for the object of taxation "income minus expenses". The calculation procedure is determined by clause 2 of article 346.20 and clause 4 of article 346.21 of the Tax Code of the Russian Federation. To do this, it is necessary to deduct the expenses of the enterprise from the incomes taken into account for the reporting period. If the value turned out to be negative, then there is no tax payable. Otherwise, it is necessary to multiply the tax base by the 15% rate.
Step 5
Calculate the minimum tax amount for the income minus expenses object. It is defined as the multiplication of the company's income by the rate of 1%. Compare the estimated tax and the minimum tax according to the simplified tax system. If the first value is greater than the second, then it is accepted for accrual, otherwise, vice versa. After the amount of the STS tax has been determined, it is necessary to deduct advance payments from it. In this case, in the case of a minimum tax, you must write a corresponding statement to the tax office.
