Small and medium-sized businesses can switch to a new simplified taxation system. The simplified tax system is a new system that allows for the payment of a single tax and facilitates tax and accounting reporting.
It is necessary
- - calculator;
- - 1C program;
- - textures;
- - the book of accounting of income and expenses.
Instructions
Step 1
To switch to the simplified tax system, contact the tax office with a statement. Calculate the income of your company from the products sold, as well as the estimated income from not yet sold, but manufactured or purchased products. When accounting for income, read articles 346.13 and 346.17 of the Tax Code of the Russian Federation.
Step 2
In accordance with article 346.21 of the Tax Code of the Russian Federation, calculate for a certain period of time, which is considered to be a quarter. This means that your organization is obliged to make a new calculation of profit on a quarterly basis, from this amount to transfer taxes and conduct an accounting report before the tax office.
Step 3
The profit of the enterprise is the difference between income and expenses. Calculate the amount of expenses for each quarter, that is, for the same period of time as income.
Step 4
Calculate the size of the simplified tax system taking into account articles 346.21 and 346.20 of the Tax Code of the Russian Federation. To do this, multiply the difference between income and expenses by 15%. Each constituent entity of the Russian Federation has the right to establish its own single fixed amount of the simplified taxation system, but its value cannot exceed 15% of the amount of the company's income.
Step 5
The resulting figure will be the amount of the single tax, which you can reduce by subtracting the benefits for sick leave paid to employees of the company, pension contributions during the billing period.
Step 6
Transfer the amount remaining after the calculation to the budget no later than the 25th day of each quarter.
Step 7
If you did not have time to make the calculations, then you must make an advance payment. The amount must be at least the one you plan to pay. If a large amount was actually paid when paying an advance, write a statement to the tax office. Within 30 days, you will be refunded the entire overpayment by crediting to the company's account.
Step 8
You can make an advance payment immediately for a year, but this does not exempt your company from submitting an accounting report to the tax office on a quarterly basis. The overpayment will be refunded to your account after the annual return has been issued.
