The simplified tax system (simplified taxation system) is a special regime in which you can ignore expenses for calculating the tax, if the object of taxation is "income". But incomes are taken into account by all "simplists", regardless of the object of taxation. Despite the fact that the simplified taxation system has existed for several years, questions remain about it, and one of them is how to determine income under the simplified tax system.
Instructions
Step 1
How to determine income under the simplified tax system is stated in the Tax Code of the Russian Federation. Organizations that are on a simplified taxation system take into account as income: income from sales, non-operating income (determined in accordance with Article 250 of the Tax Code of the Russian Federation).
Step 2
Determine the sales revenue. To do this, you need to calculate the proceeds from the sale of goods, services - not only of our own production, but also those previously acquired. The proceeds received by the organization from the sale of property rights are also considered. The proceeds from the sale are determined based on all receipts that are associated with settlements for the goods, services, works, property rights sold.
Step 3
To determine non-operating income under the simplified tax system, use the procedure regulated by article 250 of the Tax Code of the Russian Federation. In accordance with it, the following types of income are recognized as non-operating income: received from equity participation in other organizations, arising from changes in the sale or purchase rate of foreign currency, received for violation of contractual obligations, fines, penalties, other sanctions, as well as the amount of compensation for losses, income from lease of property, from the granting of rights to the results of intellectual activity for use, interest on credit, loan, bank deposit agreements, on securities and other debt obligations, property received free of charge and some other types of income regulated by the Tax Code of the Russian Federation.
Step 4
If an organization does not have live money, this does not mean that it has no income. It is also necessary to take into account implicit income. These include, for example, income from the gratuitous use of property, offsetting, debt forgiveness, or receiving discounts.
