The article will help you figure out how to pay tax according to the simplified system. 346.14 of the Tax Code of the Russian Federation. It indicates that there are two objects of taxation in the case of using the simplified tax system. The first object is income, the second object is expenses.
It is necessary
- 1. Tax Code,
- 2.calculator,
- 3. the amount of payments to the FIU and other funds.
Instructions
Step 1
Select the object of taxation. Choosing the right one will help you save on tax payments. The taxpayer can independently choose the object of taxation. If you choose the object of taxation, for example, income, then you will have the right to change this object to another in a year. You can change the object of taxation annually, the main thing is to inform the tax authority about it in time. To change the object of taxation next year, you need to notify the tax office before December 20 of the year.
Step 2
If you have chosen income as an object of taxation, the rate of 6% applies to you. Based on the results of each tax period (such periods are a quarter, half a year, nine months), the amount of the advance tax payment is calculated. In order to calculate the advance payment, you need to calculate the amount of income on an accrual basis - based on it and the tax rate, the payment amount is calculated.
Reduce the calculated tax by the amount of pension fund insurance contributions, social and health insurance contributions, and contributions from industrial accidents, and by the amount of employee benefits due to their temporary disability. Remember that the amount of tax is reduced by no more than 50%, even if contributions to funds exceed this figure
Step 3
If your object of taxation is income minus expenses, you need to apply a tax rate of 15%. With this option of taxation, the amount of the advance payment is calculated based on the income received, reduced by the amount of expenses incurred. From the result obtained, 15% is deducted - this is the amount of tax. You also have the right to reduce the amount of the calculated tax by the amounts paid to the Pension Fund as insurance contributions, temporary disability benefits that were paid to employees, contributions from industrial accidents
