Finance 2024, November

Legal entities that pay taxes on income from their activities, as well as individuals who wish to receive a standard, social, property deduction, are required to file a tax return. If this document is not submitted on time, the person will have to pay a fine if the submission of the declaration is mandatory for him

The enterprise may have a loss based on the results of the financial year. An accountant should remember that a loss in reporting draws the attention of tax officials to the company's activities. Instructions Step 1 Not a single regulatory act requires taxpayers to justify a loss, but in order to satisfy the interest of the tax authorities, it is worthwhile to formulate well explanations about its occurrence and give specific reasons as arguments

When reflecting the income and expenses of an enterprise in the tax return, sometimes situations arise when it is necessary to remove part of the expenses. This is due to the fact that unprofitable companies come under the close supervision of the tax office and may rely on on-site inspections that will not bring anything good

Before drawing up the annual accounting, the chief accountant of the enterprise must carry out a balance sheet reform. The reformation is carried out on December 31, after the last business transaction of the company. It consists of closing a loss or profit account for the past fiscal year, allowing the firm to start the next fiscal year from scratch

Quite often, companies sell their own property much cheaper than they originally purchased, since in some cases it is necessary to quickly sell unused fixed assets. As a result of such a transaction, the company receives a significant loss, but such a transaction must be reflected in accounting and tax accounting, taking into account some of the nuances

According to the Tax Code, an accounting statement is a primary document that confirms various tax accounting data. Any corrections, calculations of various amounts, confirmation of transactions that do not have accompanying documents - all this is drawn up with the help of this certificate

When submitting financial statements, sometimes questions arise that even representatives of the tax inspection cannot answer. With the introduction of new reporting forms in 2011, the balance sheet forms have changed significantly. Instructions Step 1 So, for example, the line “Construction in progress” was excluded from the list of non-current assets, which previously included the costs of construction and the cost of objects that have not yet been put into o

Income tax is one of the taxes that a legal entity is obliged to pay. For the correct calculation of the amount of tax payable, it is necessary to clearly know the conditions under which this payment must be made. Instructions Step 1 Income tax is a tax on the net profit received by a company, that is, on income minus expenses

Organizations that receive income on the territory of Russia are required to calculate and pay income tax. This tax is defined as a certain percentage of the company's profits less expenses incurred. The procedure for calculating and paying it is regulated by Art

All budgetary institutions are required to have fixed assets to perform statutory functions. In this regard, the budgetary accounting of these objects is carried out not only for the control of acceptance and disposal, but also for the accrual of depreciation

Any citizen of the Russian Federation is obliged to pay tax fees. Most of them are paid for by the taxpayer by the organization where the labor activity takes place. But there are several types of taxes (transport, property, land), which everyone is obliged to pay independently

All employees registered under an employment contract after a certain time are entitled to an annual basic paid leave. For it, employees need to pay vacation pay, which is the product of the number of vacation days by the average wage. There are a number of peculiarities in calculating them, which will be described below

Double taxation is the simultaneous imposition of the same taxes in different countries. At the same time, they distinguish between economic international double taxation (when two completely different subjects are taxed in relation to the same income) and legal international double taxation (when the same income of one subject is taxed by more than one state)

Counting pennies a week before paycheck, clutching at your head, making a list of things you need to buy, and not having such an opportunity, forced "fasts" and "diets", caused not so much by concern for your health as by the lack of food in the refrigerator, a stack of unpaid accounts on the shelf … Unfortunately, this situation is familiar to some

According to the law, organizations and entrepreneurs can not pay VAT if they are either exempt from paying it for a certain period, or do not belong to payers of this type of tax at all. However, in both cases, a number of other conditions are necessary

Since 2011, the scheme for calculating sick leave for pregnancy and childbirth has changed. However, this year it is still allowed to apply the old scheme, but this requires a statement from the employee. If there is no such statement, then the calculation is made according to the new method

Firms, individual entrepreneurs who use a simplified system when taxing their income from commercial activities, fill out a book for recording income and expenses. The Ministry of Finance of Russia has developed a special form, which can be found in Order No

When an employee is sent on a business trip, the company must pay him his working days additionally. The concept of travel includes all those expenses that are paid by the enterprise to the employee for his work on the road. They include: per diem, expenses for renting accommodation, travel expenses to the place of a business trip and back, other expenses (this may be payment for communication services or mail, visas and passports and other fees)

The main condition for obtaining tax deductions is the payment of taxes by the taxpayer. If you paid taxes and did not owe anything to the state, then the collection of documents for registration of tax deductions and the procedure itself will seem simple and quick

Bulls and bears are key exchange terms that are used to refer to two options for the behavior of players: making money on rising prices or, conversely, on a fall in the market. Who are stock bears People who are not too interested in the game on the stock exchange, as a rule, believe that traders make money from the rise in stock prices, but in fact there are many brokers who, on the contrary, are betting on the fall of the market

Taxes are mandatory regular contributions to the budget, which are paid by both entrepreneurs - legal entities and citizens who are individuals. Taxes constitute a significant part of the state's revenues and are directed by them for purposes that ensure its economic and financial activities

Redefine your approach to your own finances with a few simple tips! Optimize your expenses. Of course, it is not pleasant to do home bookkeeping, but think about the fact that by organizing your expenses, you will once and for all forget about the exclamation:

Calculating the size of the tax deduction will not be difficult. Standard tax deductions are a fixed amount; most property and social deductions have an upper limit that is easy to navigate. The exception is professional tax deductions that are not tied to a fixed amount, but to a percentage of income

What you secretly dreamed about, what sometimes dreamed in pleasant dreams, what was envisioned on the New Year's Eve - it happened! A real million rubles have completely unexpectedly fallen on you! And you have absolutely no idea what to do with it

According to the Labor Code, all employees working under an employment contract are entitled to annual leave with pay. Its duration is 28 calendar days, but the number can be increased for some categories of workers, for example, those who work in hazardous working conditions

Income tax is one of those taxes that regulatory authorities are looking at especially closely. In terms of its close attention, it can only be compared with VAT. Naturally, the tax authorities, first of all, look for errors and inconsistencies in filling out the Declaration

The legislation of the Russian Federation allows you to refund 13% of expenses, but this applies only to those people who pay income tax to the state budget. For this, a declaration of the established form is filled in, submitted to the inspection along with a package of documents

To receive a social or property deduction, you must fill out a tax declaration of income of an individual in the form of 3-NDFL. The declaration form can be obtained from the tax office. It is filled in by hand or printed on a printer. The form consists of 26 sheets:

In January 2009, a bill was passed that allowed businesses to reimburse VAT on advance payments that were transferred by the buyer. At the same time, there are a number of subtleties that are associated with the calculation of value added tax and the execution of invoices

The process of VAT recovery is established by Chapter 21 of the Tax Code of the Russian Federation on January 1, 2006. All issues related to tax recovery are regulated by law, so taxpayers must control all situations that can result in VAT recovery

According to Russian tax law, all VAT payers must keep records of the invoices received. To this end, the Government of the Russian Federation has developed and approved a purchase book form. Instructions Step 1 Fill out the purchase book only if you have received tax documents (invoices)

To confirm the main type of economic activity, the company's accountant submits a number of documents to the social insurance fund, the list of which is prescribed in a special order. An explanation of the balance sheet for the previous year, a statement and a certificate are sent by the company by April 15th

When applying the simplified company taxation system, individual entrepreneurs pay a unified social tax. The calculation of this value is regulated by Chapter 24 of the Tax Code of the Russian Federation. The calculation and payment of tax has a number of features that are taken into account when calculating the base

The procedure for calculating and paying the unified social tax (UST) is determined in Chapter 24 of the Tax Code of the Russian Federation. This tax refers to deductions in favor of employees and allows you to accumulate funds intended for the implementation of the provisions of the laws of the Russian Federation on compulsory social insurance of citizens

There is usually no need to calculate the tax rate. In most cases, it is enough to study the Tax Code of the Russian Federation in order to understand at what rate your income should be taxed, depending on its type and source. Most of the income of citizens is subject to personal income tax at a rate of 13%

Income tax is a type of direct tax. In the amount of budget revenues, it ranks third after corporate income tax and value added tax. Income tax is the main tax for the population. Instructions Step 1 You can calculate income tax as a percentage of total income without including tax deductions and amounts exempt from taxation in the tax base

The purpose of creating commercial organizations is to make a profit. Profits are also taxed, and bona fide taxpayers pay income tax to the state budget. They need to submit a completed income tax return to the tax authority. The form of such a declaration can be downloaded from the link It is necessary profit declaration form, computer, internet, electronic media, required documents Instructions Step 1 When filling out the title page and the other seven

The disposal of an object of fixed assets of the organization is made out in accordance with the established standards and is reflected in the accounting on a detailed basis as part of other expenses and income. At the same time, accounting entries differ depending on how the fixed asset is retired from accounting

Depreciation on fixed assets should be charged according to the rules established in PBU 6/01, and on intangible assets in accordance with PBU 14/2000. Despite the fact that individual entrepreneurs are not obliged to write off the value in the transition to a simplified taxation system, they should reflect its methods in their accounting policies in order to account for assets

At the end of each tax period, taxpayers are required to complete a value added tax return. It is submitted no later than the 20th day of the next month after the expired tax quarter. The correctness of filling out the VAT form determines the success of the tax refund