Finance 2024, November

Novice businessmen most often formalize their activities in the IP format. This allows them to simplify accounting and tax burden. Knowledge of the specifics of taxation allows individual entrepreneurs to optimize the volume of tax payments

Taxpayers pay income tax to the state budget by filling in the corresponding declaration. In the declaration of the organization, they reflect the actual profit received for a certain tax period. Depending on the form of payment, enterprises pay advance payments for income tax, which is enshrined in the tax code of the Russian Federation

The procedure for filling out a profit tax return depends on the peculiarities of its payment by a particular organization and includes many nuances that are relevant only for a particular taxpayer. However, there are a number of general recommendations that should be followed by everyone who must submit this reporting document

According to the financial result, companies are obliged to calculate advance payments, the amount of which depends on the amount of revenue of the organization, organizational and legal form and the selected system for payment of advances. They are reflected on the third page of the first section of the income tax return, the form of which was approved by order of the Federal Tax Service of Russia

Organizations that pay tax on profits from their activities to the state budget fill out the corresponding declaration. Depending on the form of ownership, income, they need to calculate monthly or quarterly advance payments. The calculation of advances by month is different from the calculation of advance payments by quarter

When filling out all kinds of forms and papers, including payment documents, you need to be very careful and accurate, since if it is filled incorrectly, your payment may not be accepted, it may go in the wrong direction, or the paper will be considered invalid at all

When an employee is hired, an employment contract is concluded. One of the main clauses of the contract is the appointment of wages and an instruction of job duties for which this salary will be paid is issued. The contract is signed bilaterally - by the employee and the employer

To transfer the amount of tax from your current account of an entrepreneur or legal entity, the bank will need a payment order. Many taxpayers submit this document to a credit institution in the usual way - on paper, but modern technical means are used in its execution

Enterprises and entrepreneurs who have the right to apply the simplified tax regime are obliged to submit an annual tax return to the STS. Legal entities must do this before March 31 of the year following the reporting year, and for individual entrepreneurs - up to and including April 30

The social tax deduction includes the costs of medical treatment, education (own and children), payment of voluntary contributions to pension insurance. If there are such items of expenditure, you can apply for a deduction of 13% of these amounts, but not more than 120,000 rubles

When acquiring property, in particular your home, the state provides a deduction. For this, a declaration is drawn up, for which you can download the program on the official website of the IFTS. A package of documentation is attached to it, the list of which depends on the region where you live

The law provides for the receipt of a property deduction. You have the right to return part of the money spent not only on the purchase of real estate, but also on the construction of an apartment or house. For this, a declaration is drawn up in the form of 3-NDFL, when filling out which you need to be guided by Art

From July 1, 2017, in accordance with 54-FZ, each cash register must be equipped with a fiscal drive designed to encrypt and protect data on settlement transactions produced by CCP. The device is able not only to completely replace EKLZ (electronic control tape protected) and fiscal memory, but also to endow the cashier with new useful functions

Organizations using UTII must submit accounting reports to the tax service, since the law does not exempt them from accounting. Instructions Step 1 Have the Tax Code always at hand. In this case, you need article number 346

The unified tax on imputed income (UTII) is a special form of taxation of a number of activities, in which the amount of deductions to the budget is a fixed amount that does not depend on the actual income of an entrepreneur or enterprise by type of activity falling under UTII

Enterprises operating under the simplified taxation system are required to report to the tax office at the end of each tax year in the prescribed form. In this case, the declaration is filled out on the basis of the data of the book of expenses and income, and the tax is paid on a quarterly basis by advance payments and the residual amount after the delivery of the annual reports

Any company in the course of its activities strives to reduce costs by reducing tax payments. The tax can be reduced by reducing the size of the tax base. To do this, there are a number of ways, both those that are not advised to use, and those regulated by law

Individuals who are payers of personal income tax (PIT) at a rate of 13% have the right to reduce the tax base if there are grounds for providing them with deductions. The tax base is the amount that is taken as the basis for calculating the amount of tax

Income tax refund, or tax deduction, is provided in the amount paid by the taxpayer for his treatment and treatment of the next of kin (parents, children under 18, spouse or spouse), in cases stipulated by the Tax Code of the Russian Federation

An invoice is a type of document according to which the buyer accepts VAT to be refunded or deducted from the budget for goods, services and works provided by the seller. It is very important to know how to fill in the invoice correctly, otherwise it will not be a valid document

To draw up a zero declaration, individual entrepreneurs and firms often turn to specialized organizations for this service. Some people, in order to save money or the seeming simplicity of drawing up a declaration, try to do it on their own

There are several types of personal income tax returns in the Russian Federation. These are 2-NDFL, 3-NDFL and 4-NDFL. Declarations must be submitted annually by the taxpayer to the tax office. Declaration 3-NDFL The 3-NDFL declaration is an official document with which individuals declare taxes on personal income

A tax deduction is a refund of part of the previously paid personal income tax. You can issue it by contacting the tax office at your place of residence. But this right is not granted to all citizens of the Russian Federation, and only under certain conditions

Enterprises and organizations conducting their activities pursue the goal of making a profit. They pay taxes to the state budget from the profit received. Often, enterprises for various reasons incur losses from their activities. The organization's profit and loss tax return is filled out and submitted to the tax authority

More and more often you can hear about counterfeit money, of which there is actually a lot in circulation. How to protect yourself from counterfeiting? The question, of course, is a difficult one, because scammers are making more and more skillfully bills, and they practically do not differ from real ones

Sometimes a situation arises when an enterprise using the imputed income taxation system temporarily does not carry out activities that are subject to a single tax. In this case, many entrepreneurs have a question about the need to pay UTII and submit a tax return

The simplified taxation system (STS) is a special tax regime introduced in Russia in 2012. Today it is the most popular regime among small and medium-sized businesses, due to its inherent advantages. Terms of use of the simplified tax system The purpose of the development of the simplified taxation system was to reduce the tax burden on business, as well as to facilitate accounting

Banks provide services to the population to save money. Each bank develops its own line of deposit products. But all contributions can be classified by the type (type) of the contribution. This can help you figure out what the bank offers are and which ones are right for you

To receive a standard tax deduction, you must submit a tax return to the tax service, attach a certificate of income, as well as documents confirming the right to receive one or another deduction, depending on the category of an individual, the types of which are spelled out in the Tax Code of the Russian Federation

Investment is a broad and multifaceted concept. In general, investments are investments of funds with the aim of making a profit. Investments allow expanding the material base, creating new enterprises and pushing the boundaries of existing ones

There are many types of balance sheets, and you need to approach the delivery of each of them in a different way. Let's try to make out some of them, namely, balance, turnover, opening and closing balances. Instructions Step 1 Balance sheet - an assessment of the monetary property of an economic entity

Reporting is an important step in the work of any company or individual entrepreneur, even if the activity is temporarily suspended. Indeed, in this case, no one canceled the timely submission of reports. If the time has come when there is no economic activity, and if there are no movements in the accounts, then it is time to prepare a zero balance

There are times when we accidentally fail to pay some part of taxes, and the tax office terrorizes for these pennies until it receives the remaining amount for the reporting period. But when we overpay taxes, it is not a fact that they can be returned so easily from budget funds

In 2011, the Pension Fund established a new procedure for submitting reports with a quarterly regime. Submission of reports to the FIU is a troublesome business for any accountant. In order to easily report on the fund, the company needs to use a special program for reporting and follow the main provisions of the legislation on insurance premiums

Pension contributions are contributions for compulsory pension insurance. The obligation to pay them rests with the employer. Also, the contributions must be transferred by entrepreneurs for themselves. It is necessary - money

The transition to a general taxation system for enterprises using the simplified tax system can be carried out voluntarily or compulsorily. In the first case, a corresponding application is submitted to the tax office at the beginning of the next reporting period

The main elements of the market mechanism are supply, demand and price. In a market economy, there is a constant interaction between buyers and sellers. An equilibrium price is formed under the influence of buyers 'demand and sellers' supply

The calculation of tax under the simplified taxation system depends on what constitutes your tax base: the total amount of income or the difference between it and a similar indicator for expenses. The procedure for calculating this very base and the tax rate depend on this:

Enterprises and individual entrepreneurs who calculate taxes according to a simplified system and pay them to the budget can minimize the tax burden. To do this, you need to use the methods provided for by the Tax Code of the Russian Federation:

Organizations, individual entrepreneurs who pay taxes under the simplified taxation system, must fill out a declaration. The form of the document is an appendix to the order of the Ministry of Finance of Russia No. 58n. The declaration consists of three sections, each of which must be completed