In order to assist organizations and businesses small and medium businesses, the Russian government in the Law "On Accounting" envisaged the possibility of transition to the simplified tax system (STS).Income tax is calculated in this case, the tax rates of 6% and 15%.In some cases, the calculation of net interest obligatory payments to the budget, which is the basic foundation of STS revenues may establish different.It depends on the category of taxpayers (ranging from five to fifteen percent).
How are STS revenues.Consider in more detail
term "USN income" determines the financial result obtained in the process of adding up all the amounts, and are reflected in monetary terms, the generalized numerical information on all financial and business transactions carried out by an organization or company in the reporting period.Calculated gross income by a sequential processing of digital information through a variety of methods of accounting.In the first stage, all the data obtained as a result of each financial transaction recorded in the source documents: receipts, invoices, cash receipts, receipt voucher, payment requirements.Then the analysis and synthesis of information in special registers using the plans of accounts and tables.The total numerical value obtained by adding all received data in the accounts and is sought USN income are taxable basis for calculating income tax.
At STS, depending on the choice of the taxpayer's taxable are two possible rates.
- income tax rate of 6%.In this case, the tax base is considered to be all the resulting failures gross revenue without deduction.
- income tax rate of 15%.The basis for taxation, the result obtained by subtracting from the income tax laws of all allowed expenses.The total numerical result may occur zero, positive or negative.Having a positive number means the actual availability of income and subject to tax pyatnadtsatiprotsentnym.When the data equal to zero or with a negative result, the tax is not paid to the budget.
Declaration of 2012
in the annual declaration USN 2012 revenues are made after the calculation of the above rates.Taxpayers using the simplified special regime should report once a year.Organization - until March 31, and SP - until 30 April.
mandatory payment of taxes, fees, and contributions to the USN
- insurance premiums for OPS, and TFOMS FFOMS, and according to the calculations of the minimum wage.
- contributions for compulsory social insurance in the case of occupational diseases and accidents.
- Voluntary contributions for social insurance for temporary disability.
- Excise.
- Income Tax (only for legal entities, except SP) with income, according to Art.224, n. 2 - 5 of the Russian Tax Code.
- PIT (only IP) with income tax rates, according to Art.224, n. 2 - 5 of the Tax Code of Russia.
- VAT.
- transport tax.
- land tax.
- water tax.
- Customs duty.
- state fee.
- fees for the use of objects of fauna and using objects of water biological resources.
When completing the payment documents for the payment of taxes, you must correctly complete all dvadtsatiznachnye BCF.USN income multiplied by the selected interest rate, will be the required number in terms of money that should be made in the payment.Correct filling of documents is very important.After all, if incorrectly specified qualification budget codes, the money may not reach the treasury.The order number 180n, approved in December 2011, the Ministry of Finance of Russia, given the changes in the CSC.Specify them, you will be assured of infallibility perform important duties to the state - taxes.And with a sense of accomplishment, you will sleep peacefully.
