Based on the requirements of Chapter 25 of the Russian Tax Code, all individuals (nationals and foreigners) and legal (companies and organizations) shall be obliged to calculate the obligatory payment to budget their income according to the count means the taxable basis of accounting using the percentage of the grid.Tax legislation determine the procedure for calculating the tax as a percentage of the tax base.The amount of the payment budget estimated the tax period is calculated by the taxpayer on their own.
taxable base
In order to clarify the procedure for calculating the tax, consider first what the taxable base.First, all economic and financial operations carried out in the company or the transaction and payment of remuneration are drawn from individuals in the primary documents.Then the recorded information is summarized in a special register, which count data is done with the use of business accounts.Through various methods of processing, analysis and synthesis of numeric data used in accounting, there is elimination of the financial result.It represents the sum of the total turnover produced in the period for which you need to calculate the amount of tax, net of expenses, the tax legislation allowed the deduction.What happens in terms of money as a result of calculations, called the profit (or loss, if the result is negative).It was this amount and determine the procedure for calculating the tax.It is exactly the tax base, which is taken as the basis for calculating the percentage of compulsory payments to the budget.
Tax Calculation for organizations
In determining the amount of the compulsory payments to the budget of individuals defined in the tax law the tax rate of 20%.Certain categories of taxpayers determine the procedure for the calculation and payment of tax at reduced rates.The tax rate may in some cases be reduced to 13.5%.
tax is paid upfront monthly or quarterly installments.Prepay needs to be done before the 29th day of the following month.Advances are determined based on the actual profits of the enterprise and the specific tax rate.
Monthly payments
Here is distributed quarterly, monthly payments:
- first quarter - a monthly sum is taken equal to the sum of the latter in the last year the advance payment.
- second quarter - the amount of the advance payment each month is 1/3 of the total advance payment, to pay for a certain first period.
- third quarter - every month you must pay 1/3 of the tax amount obtained by subtracting from the calculated half-yearly payment of tax for the first quarter.
- fourth quarter - the monthly payment shall be equal to 1/3 of the difference between the advance fee, calculated over the past nine months, and the amount of the advance payment of half-year results.
Payments are made every month in the event that settlement procedure for calculating tax profits showed a positive result.That is the calculation of the tax base is determined the existence of profit in the reporting period.When equal to zero or negative result of advances in the next quarter are not made.
quarterly payments
Some organizations, according to tax acts, have to pay tax in advance only once a quarter.Here is their list:
- organization with a small gross income in each quarter - 10 million rubles;
- autonomous institutions;
- budgetary organizations;
- non-profit organizations;
- foreign organizations having permanent representation in the Russian Federation;
- beneficiaries, carrying out activities on the basis of trust agreements;
- simple partnerships.
