Investments 2024, November

UTII (or "imputation") attracts entrepreneurs by the fact that there is no need to keep records, and the taxable base does not depend on the amount of income actually received. Since 2013, its use has been voluntary. It is necessary - application in the form of ENVD-1 for organizations

The amount of taxes that a small business entity applying the simplified tax system must pay depends on the amount of income and the object of taxation. If there is no income, there is nothing to pay tax from. But this does not exempt from a number of obligations to the state, including financial ones

Russian law obliges every working citizen to pay income tax. However, a person can return part of the amount contributed to the state treasury. The basis for obtaining a tax deduction, and this is how the process of returning funds from the budget to a taxpayer is called, are confirmed expenses for medical treatment, education, and the purchase of housing

Renting out your home is considered a source of income from which personal income tax (PIT) must be paid at a rate of 13%. The taxpayer is obliged to transfer this money to the budget. The deadline for paying personal income tax for the last year is April 30

In the current Russian legislation, it is possible to refund income tax on the purchase of housing, land, training, medical treatment and other vital needs. We are talking about personal income tax (personal income tax) in the amount of 13%

Taxes are charged on all types of property, both movable and immovable. Every year, the tax office sends all taxpayers a receipt indicating all the details of the taxpayer, tax rate and amount. For late payment, a penalty is charged in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each day from the date of the debt

Excise tax is a type of indirect tax that is included in the cost of goods and, accordingly, is paid at the expense of the buyer. They are installed on monopoly or highly profitable goods. The concept of excise taxes As a rule, the state imposes excise taxes on goods with inelastic demand, i

The UTII tax can be reduced by paid insurance premiums for individual entrepreneurs and employees. The procedure for reducing the tax depends on the form of activity, as well as on whether the individual entrepreneur has workers. Instructions Step 1 With UTII, the amount of tax can be reduced by the amount of paid insurance contributions for compulsory pension and social insurance in the Pension Fund of the Russian Federation and the FSS, respectively

Under the new legislation, foreign citizens who come to Russia from countries with a visa-free regime must apply for patents. Since 2015, they have replaced work permits. It is necessary - application for the grant of a patent

Communication with the tax service today is quite possible remotely, using the Internet. Long queues in stuffy corridors and tax officials tired of explanations are in the past. Now, if a personal appeal is necessary, it is quite possible to make an appointment in advance with the required inspector, having discussed this possibility in advance through the official communication channels published on the Internet

The simplified taxation system gives an individual entrepreneur or legal entity the opportunity to conduct business without delving into the complexity of accounting. In order to pay tax on the simplified tax system, it is enough to carry out a few simple manipulations

If an entrepreneur or small business, for some reason, wants to switch from a simplified taxation system to a general regime, it is necessary to notify the tax office of this by January 15th. In case of loss of any basis for the application of the simplified procedure, the general regime is applied from the beginning of the quarter in which this happened, and a notification is also sent to the tax office

If you pay for the education of your children, then the legislation of the Russian Federation gives you the opportunity to return part of the money spent. To do this, you need to issue a social tax deduction. It will be provided on the condition that your child is receiving full-time education and is under 24 years of age

When calculating on the income of individuals, taxpayers are provided with standard tax deductions - amounts that are not taxed. Their values are determined by Article 218 of the Tax Code of the Russian Federation. From 01.01.2012, the size of tax deductions for citizens with children has changed

As soon as a company is registered with the tax office, the need for correct accounting immediately arises, even if production activities are not yet in progress. One of the most important points of accounting is the timely submission of quarterly or annual reports to the tax office

It is not taxes that are paid to the Pension Fund, but deductions. For entrepreneurs applying the simplified system, they are fixed, and citizens can make voluntary contributions to the Pension Fund as part of the state program for co-financing future pensions

When the financial result of the company for the reporting period is a loss, filling out and submitting a profit tax return is a mandatory requirement. This is explained in article 265 of the Tax Code of the Russian Federation. Previously incurred losses are reflected in line 090 of this declaration, included in non-operating expenses

Each employer who pays wages to his employees is a tax agent, since personal income tax (PIT) is paid from this amount. The certificate of this type of income has a unified form and is called 2-NDFL. What is 2-NDFL certificate A reference to the unified form 2-NDFL is an official document that the employer, in accordance with clause 5 of article 226 and clause 2 of article 230 of the Tax Code of the Russian Federation, must submit to the tax authorities at the en

The state fee is paid at the time of company registration, for registering changes in statutory documents, for filing a claim, for notarial actions and much more. Often there are situations when the state duty is transferred unreasonably or in a larger amount, and it becomes necessary to carry out a procedure for its return

Individuals - citizens of the Russian Federation are payers of certain taxes, the majority of which face the obligation to pay once a year. The peculiarity of the personal income tax is that all individuals who receive income in the Russian Federation are its payers, and employers who are legal entities are tax agents directly transferring tax amounts to the budget system

Since 2011, reports have been submitted to the Pension Fund of the Russian Federation on a quarterly basis by legal entities on the basis of accounting data. Many accountants face a number of problems while submitting reports, so it is recommended to use special software that greatly simplifies this process

The General Taxation System (OSNO) is a traditional type of taxation in which organizations maintain accounting records and pay all general taxes established by law. Accounting for this type of taxation is maintained using the Chart of Accounts

The tax on OPS is contributions to compulsory pension insurance, which the employer is obliged to transfer to the Pension Fund on a monthly basis for employees, or contributions in a fixed amount to an individual entrepreneur for himself. Insurance premiums in 2014 for employers Each employee costs the employer more than the monthly salary specified in the contract

The single tax in connection with the simplified taxation system is calculated simply. In this regard, the system fully justifies its name. But the formula depends on the object of taxation, from which the principle of calculating the taxable base (the amount from which the tax is calculated) and the tax rate follow

In the case when an organization applies a simplified taxation system and pays dividends, you need to know the specifics of tax accounting of this situation. First of all, dividends are paid from the profit of the organization remaining after taxation, provided that the authorized capital does not exceed the amount of net assets

It is the annual responsibility of vehicle owners to file a vehicle tax return and pay the applicable tax rate. Easier and faster this procedure can be carried out using the capabilities of modern technologies. It is necessary - details for paying taxes

If an individual entrepreneur or an enterprise applying the simplified taxation system does not intend to be liquidated, but has suspended its activities due to the fact that it does not receive income, it is necessary to report to the tax office

The Ministry of Finance and the Federal Tax Service disagree on whether an organization that has a separate subdivision should report on the 2-NDFL form at its location or at the location of the parent organization. However, experts are inclined to believe that it is more correct to submit 2-NDFL at the location of a separate subdivision

Tax reporting, formed in a timely manner, is a set of documents containing information on the calculation and payment of taxes. The composition of the tax reporting forms depends on what taxation system is used at the enterprise, they reflect the result of its economic and financial activities

Overpayment of taxes may occur if advance payments are made or tax liabilities are miscalculated. To reflect this operation in accounting, you must refer to PBU 18/02 and the Letter of the Ministry of Finance of the Russian Federation No. 16-00-14 / 129 dated April 15, 2003, which indicate the main points for accounting for such expenses

In accordance with tax legislation, VAT deduction is provided to taxpayers on the basis of invoices for purchased goods, works or services. However, there are situations when this document is missing. Instructions Step 1 Take into account the goods (works, services) for which there is no invoice, at their value, which does not include the amount of value added tax

The transport tax was introduced in Russia in 2003 as part of the tax reform. Since then, cars, motorcycles, buses, airplanes, helicopters, motor ships, yachts and other vehicles are suitable for taxation purposes. And every year their owners need to pay a certain tax to the state treasury

Customs duty is a statutory mandatory payment that must be levied by the customs authorities of the Russian Federation when importing or exporting certain goods. Instructions Step 1 In the customs legislation of the Russian Federation there is such a concept as "

The current tax system in Russia is distinguished by various types of taxes. They can be applied to both individuals and legal entities. Classification of taxes in the Russian Federation From the point of view of the formation of the tax base, direct and indirect taxes are distinguished

Enterprises operating under a simplified taxation system use a special tax regime that allows to reduce the tax burden, as well as to simplify and facilitate the maintenance of accounting and tax reporting in small and medium-sized businesses

Not only wages are taxed, but many other ways of generating income as well. For example, in some cases you will need to pay the state part of the money received for the sale of a share in an apartment. Instructions Step 1 Find out if you need to pay 13% income tax

Quite often there are cases when citizens transfer excessive amounts of state duty to the federal budget. This happens as a result of an incorrectly calculated amount or an error in the details of the payment direction. The return of the paid state duty is partially or completely stipulated in Article 333

Now it has become very easy to send a letter to the tax office. To do this, you need to use the system of "Information Service of Taxpayers" (ION). This is software that allows you to access the personal taxpayer card at the tax office where it is registered via the Internet

All entrepreneurs, including those who did not carry out activities in the reporting period, are obliged to submit tax reports on time. This applies to all reporting documents provided for under the simplified taxation system: declarations, information on the average number of employees and the book of income and expenses

When buying real estate, you will most likely make repairs to a new apartment or house. A considerable amount is spent on this. Currently, you can return not only part of the money spent on the purchase of housing, but also funds for repairs