Every seasoned entrepreneur known what role in the company assigned taxes, as well as important to display all taxes in the financial activity, as well as all other financial transactions.It is important to understand the fact that for them, too, there are certain terms and to fill the field.Unfortunately, not everyone knows how to calculate the income tax, which in business is totally unacceptable.Then there are certain nuances that are worth to know.
How to calculate the income tax of the organization?
To do this properly, you must perform certain actions.Income tax must always appear in the accounting records, as the only way to clearly identify gains and losses.The proper functioning of the enterprise requires timely inscribing all financial transactions in row position.To begin implementing accrual of income tax.These calculations in the balance sheet under such names: "Nominal income / expense for income tax."This is done in order to calculate the tax amount.Only in this way can be elucidated fundamental aspect of taxation - which income was received by the company.However, it should be understood that the amount of income taken into account only to the deduction of expenses incurred in the production of goods or services.The amount of tax will depend on the relevant law, spelled out in the tax code.To determine the income tax calculation is made, it is important to take stock of the reporting period, in this case we are talking about one calendar year.The tax amount can be determined by reliance on the tax base.It is said that the deduction of income tax are subject to virtually all organizations.The Tax Code contains a list of companies and organizations that are subject to income tax.When submitting reports, and in subsequent accounting in the financial sector, each company or organization is required to file a declaration in a special form, they represent everything the organization, and even those that are not required to pay income tax.
Analyzing further the question of how to calculate the tax to come, it should be said about the need to calculate the sum of net income, and here it is important to eliminate advertising costs, as well as for production with its further implementation.At the end calculate the percentage of the amount received on the basis of what is written in the tax code.If accounting elect the right approach for the calculation, it will allow it to accurately navigate the figures, which will approach the budget planning for the future more effectively.It is important to approach this matter with the utmost seriousness, otherwise you may be a victim rather sad circumstances.The calculation will be true if just follow the set thesis.
How to calculate the income tax in the case of liquidation of the organization
Assuming that the organization made the calculation of the monthly advance payment, based on the profit that was actually received, as of the reporting period, for it serves as a month, two, three, andetc., before the year is over.If you charge a separate division was eliminated in one of the periods, this shall be notified of the tax authorities in the territory of the relevant subject of the federation in the manner prescribed in the tax code.The tax authority at the location of a separate division of the closed hand over documents that relate to the income tax, the tax authority, located where will be located the new responsible unit.
Thus, there is quite a long time and precisely established procedure on how to calculate the income tax.
