Accountants of various firms have to submit income tax returns annually. Only they all fill out completely different documents. And all because someone submits a declaration of income, and someone a declaration under the simplified taxation system.
Instructions
Step 1
The declaration form for submitting reports under the simplified taxation system is unified and approved in 2009 by order of the Ministry of Finance of the Russian Federation. The rules for filling out the declaration are also clearly spelled out. So, for example, you can fill it in with a ballpoint pen, or you can print it on a computer. But when using electronics, it is important to ensure that the parameters, location and size of the fields do not change. Each indicator has its own field. It counts a certain number of cells. You need to fill in the information in them, starting from the first cell. The main rule when designing is a separate letter or number in each cell. Everything related to cost should be filled out only in full monetary equivalent. Values less than 50 kopecks are omitted, more values are rounded to the nearest whole value, and always upwards. If there are empty fields, then you should put dashes in them.
Step 2
The declaration itself consists of several sheets, sewn together and titled with a title page. The document itself should be divided into sections. The first section is the amount of tax, taking into account the simplified taxation system, presented by the taxpayer proper. The second section is the calculation of the tax to be paid and the minimum tax. All of these metrics must be identified and reported on by the reporting entity's accountant.
Step 3
In one of the fields of the declaration, it is mandatory to indicate the tax rate used in the simplified taxation system - 6%. It is according to it that all calculus will be carried out. Also, without fail, in the fields of the declaration tables, you must indicate the amount of income received and expenses incurred. If the organization pays the minimum tax, information about this must also be entered in the declaration.
