It is not difficult to calculate the single tax in connection with the application of the "simplified tax". The calculation algorithm depends on your taxable object. This can be the total amount of income or the difference between it and the confirmed expenses. This determines the size of your tax base, as it is customary to call the amount on the basis of which your tax and the rate of the tax itself are calculated.
It is necessary
- - documents confirming income and expenses for the corresponding object of taxation;
- - calculator.
Instructions
Step 1
If your taxable object is income, simply add up all the incoming business receipts for the year or quarter. Their amount will be your tax base.
The second option requires two more arithmetic operations. First add up all your documented expenses for the same period, officially recognized as such. Then subtract that amount from your total income.
Step 2
Now that you know your tax base for the period of interest, divide it by 100. You will receive an amount that is one percent of that same tax base.
Step 3
And finally, the final stage. You are multiplying the 1% tax base by the flat tax rate. If the object of taxation is income - by 6, and with the difference between them and expenses - by 15.
The result will be the amount of tax that you have to pay.
