Finance 2024, November

If, after submitting the declaration, it turns out that an error was made during its preparation, which led to an underestimation of the taxable base and the amount of tax, it is imperative to submit an updated calculation. The procedure for submitting a revised declaration is governed by Art

Article 247 of the Tax Code of the Russian Federation defines profit, which is subject to taxation, as the difference between income and production costs. Thus, the more expenses of an enterprise with the same income, the less income tax it will pay

Legal entities that are payers of the single tax on imputed income must fill out a declaration form for this tax and submit a completed declaration with the necessary package of documents to the tax office at the place of registration of the company as a payer under this tax system for each quarter

Property tax is a compulsory regional tax paid to the budget by all land and real estate owners. The calculation of this payment is quite simple, however, accountants have questions about the procedure for reflecting it in accounting. Instructions Step 1 Check out the range of laws and regulations that govern and clarify how property tax is paid and recorded

When purchasing goods in the European Union, you may notice that value added tax is charged to their value. According to the legislation of the European Union, foreigners have the right to return the paid VAT when crossing customs. Instructions Step 1 Check out the basic rules for VAT refunds in the EU

The company pays tax on the profits earned. Transport costs are not included in the amount of profit and taxes are not paid from them if all transport costs are documented, therefore, documentation of costs must be carefully kept for tax reporting

Any commercial organization in accordance with Chapter 21 of Article 171 of the Tax Code of the Russian Federation has the right to reduce the total amount of VAT to be paid to the budget by the deductions established by law. To do this, you need to accept VAT deduction

To receive a social, standard or property deduction, a citizen must fill out a declaration and submit it to the tax authority at his place of residence, as well as attach the required package of documents. The Declaration program is approved by the Ministry of Finance and is available on its official website

Not many people know that the money spent on tuition fees in any educational institution can be partially returned. To do this, you just need to correctly draw up the documents and contact the tax office in time. It is necessary - certificate of income of an individual for the reporting year - INN - passport - an agreement with an educational institution, which was concluded upon admission to this educational institution - receipts for payment for the r

According to the Tax Code of the Russian Federation, individuals and legal entities must pay taxes and fees to state and municipal entities on time and in full. This is a constitutional obligation not only for Russian citizens, but also for non-residents, that is, foreign persons residing in the territory of Russia

To fill out a payment order for transferring taxes to the budget, you can use the service for creating payment orders, available from the link on the main page of the website of the Federal Tax Service of Russia. Based on your legal address or registration address, the system will select the details itself and generate a ready-made document, which you just have to certify and transfer to the bank

The program "1C: Enterprise" includes the automation of accounting using a computer. This program includes bookkeeping and tax accounting, payroll, balance sheet and much more. Instructions Step 1 Use the educational version to familiarize yourself with the "

Sales organizations are required by tax law to register invoices and purchases in the sales ledger. This journal can be issued in manual or electronic form. It is necessary to correctly draw up all documents in order to correctly calculate the amount of VAT to be refunded or payable

Financial accounting in organizations is carried out on the basis of an approved accounting policy. It defines the procedure for conducting accounting and tax accounting, establishes a methodology for determining the values included in the tax base

On January 1, 2018, the period of tax amnesty began in Russia. This means that 42 million people will have their debts written off. However, the innovations do not apply to all citizens, they apply to those persons whose debt arose before the date specified by law

Most citizens in modern society receive higher education by correspondence or remotely, spending most of their time at the workplace and earning money, some of which will go to pay for their education. But the state reimburses thirteen percent of the amount spent on training, i

According to the law, both individuals and legal entities are subject to payment of transport tax annually, on which, in accordance with Russian legislation, any vehicle is registered. In this regard, many ask the question: "How can you correctly fill out a declaration on the payment of this tax?

The rates on some bank deposits look very attractive, but not everyone knows that the final income on them may be lower than planned. In pursuit of high interest rates, it is worth considering that the amount received for placing money on the deposit is, in some cases, taxed

Enterprises that use the “income minus expenses” object in the simplified taxation system are obliged to pay the minimum tax specified in clause 6 of article 346.18 of the Tax Code of the Russian Federation. This concept was introduced so that STS enterprises, regardless of the profitability of the year, pay a certain amount of tax to the budget

In the 21st century, VAT has been extended to everything from every stage of production to all types of goods and services. This helps the state to replenish the budget, because when we purchase this or that product, then a certain percentage of the amount we pay VAT

The special tax regime "Simplified taxation system" (USN) is established by Chapter 26.2 of the Tax Code of the Russian Federation, which entered into force on January 1, 2003. The essence of the simplified tax system is that taxpayers pay a tax that replaces a number of the general taxation system

Entrepreneurs submit their declarations to the tax office. There are cases when errors are made in the calculations. Tax officials should find them if there are errors and notify you about it. In this case, taxpayers submit revised declarations, where erroneous data made in the previous declaration are corrected

The reflection of the transaction of purchase of currency by the enterprise is based on the purposes of its acquisition. The firm can dribble in foreign currency to pay for travel expenses, import contracts, repay a loan in foreign currency, pay salaries to an employee of a foreign representative office, and other purposes

Imputed tax is calculated on the basis of physical indicators related to the type of activity of the enterprise. Depending on their size, the amount of tax may also change. Thus, in order to reduce its size, it is necessary to vary these parameters

Recently, the tax policy of the state has become more and more stringent in relation to ordinary taxpayers. There is a need to optimize taxes. At the same time, the aggressive optimization method has already sunk into the past and is not effective, but consistent tax optimization will be quite profitable and practical

Based on the current legislation, commercial organizations and individual enterprises applying a single tax on imputed tax are obliged to submit annual tax reports on their activities. For this, a tax declaration form is used, approved by Order No

VAT is an indirect tax paid on consumer goods or services. It is charged from almost all types of goods and "falls on the shoulders" of the final consumer. In this case, the amount of VAT that is intended to be paid to the budget is determined in the form of the difference in the amount of tax calculated with the amount of payment for the products sold by the taxpayer and the tax that was paid to suppliers for the purchased materials

The simplified taxation system is one of the tax regimes, during which a special procedure for paying taxes is implemented, which reduces the tax burden for representatives of small and medium-sized businesses. This system consists in charging a single tax to the budget by the taxpayer

Small and medium-sized businesses can switch to a new simplified taxation system. The simplified tax system is a new system that allows for the payment of a single tax and facilitates tax and accounting reporting. It is necessary - calculator

The most popular way of paying taxes by individuals is transferring through Sberbank or another credit organization that works with such payments (this issue should be clarified with a specific bank). As a rule, no commission is charged for operations related to the crossing of money into the budget

It is not difficult to calculate the single tax in connection with the application of the "simplified tax". The calculation algorithm depends on your taxable object. This can be the total amount of income or the difference between it and the confirmed expenses

To fill out a single tax declaration in connection with the use of a simplified taxation system, you can use the online service for small businesses "Electronic accountant" Elba ". It allows you for free (including for users of the demo version) to form at the same time a book of income and expenses and a declaration and submit the latter via the Internet, and its interface is very simple

Leasing is a form of loan acquisition of machinery and equipment under the guarantee of an enterprise for the purpose of growth and expansion In most cases, leasing can turn a good business into a great one. However, it is necessary to reflect the leasing operations in the tax statements - the profitability of the operation largely depends on this

If an error is made in the declaration on the unified social tax, the enterprise may have an overpayment for the unified social tax, which the company can offset against future payments to the budget for federal taxes. Based on article 78 of the Tax Code of the Russian Federation, it is possible to return the overpaid amounts to the current account

If an enterprise carries out business transactions, both subject to VAT and exempt from it, it is forced to somehow distribute "input" VAT, that is, included in the cost of purchased goods and services. After all, if the acquired assets are used in VAT-taxable activities, "

Recently, more and more entrepreneurs are abandoning UTII. The issue of switching to a different taxation system is not at all simple, since the patent system proposed by the Ministry of Finance has many "gaps" and ambiguities that baffle many government bodies

UTII is a unified tax on imputed income. It is paid by individual entrepreneurs (IE) and organizations (legal entities) if they are engaged in certain types of activities. It is necessary Declaration on UTII, supporting documents

When making changes to the charter of an enterprise, when registering a CJSC, LLC, OJSC, a package of documents certified by a notary is submitted to the tax office. After making changes or registering any form of society, photocopies of the submitted documents remain in the territorial office of the tax inspectorate in the taxpayer's personal file

There is a preferential taxation system. The minimum tax is the guaranteed amount of the tax contribution that the entrepreneur pays to the state. It is equal to 1% of the turnover, that is, of all proceeds that come to your cashier or to your current bank account

Every year, owners of real estate and other officially privatized property must pay tax on this property in accordance with the indicators on the receipt received from the tax office. The tax payment procedure is governed by Russian law. Instructions Step 1 Study article 383 of the Tax Code of the Russian Federation, which specifies the procedure and terms for paying property tax