tax base - is the physical, cost, or other characteristics of the object of taxation.It represents the monetary value of profit, which in accordance with Article 274 of the Tax Code, is subject to compulsory taxation.It applies directly to the tax rate.The general procedure for determining it is regulated by the Tax Code of the Russian Federation in article 54-1.Determination of the base for calculation of different types of taxes is based also on the basis of various articles of the Tax Code.
Cost indicators characterize the object of taxation in calculating the tax on property of individuals or legal entities;physical - objects produced raw materials.For all mineral base is determined by taxpayers.
tax base is formed by the following methods:
- cash (assignment), in which the income is the amount received by the taxpayer during the period and expenses - all paid for the time amount;
- accumulating at which income is recognized amount to which the right arose in the tax period, irrespective of whether they were obtained at this time (or later).
Legal entities pay taxes at the end of the last fiscal period, on the basis of their own accounting or based on other documented data on all taxable objects.
Individual entrepreneurs expect the tax base as at the end of the reporting period, according to the account of income and expenditure in the manner that is set for their MHC and the Ministry of Finance.
For other taxpayers (citizens, individuals), the tax base is calculated on the basis of data on taxable income that come from organizations or according to his own account of incomes (in any form).
Features of calculation bases for different types of activity are established by Articles 154-162 of the Tax.Do not taxed those operations that are spelled out in article 149-1 of the Code.
In cases where the distortions were found (error) in the calculation of the base, which relate to a past period, the current period is carried out recalculation of the amount of the tax and for the appropriate time.
VAT base used in the sale of goods at different tax rates.In this case, the base is determined separately for each type of goods, which are taxed at different rates.If you apply the same rate of VAT, the base is calculated cumulatively for all transactions carried out at this rate.In determining the base currency, it is converted into Russian rubles at the exchange rate of the Central Bank on the date of the sale or of the cost after the fact.
tax base for personal income tax (tax on income of natural persons) refers to income received in kind and cash or as material gain.The base is determined for certain types of income.They may be taxed at 9, 13, 30, 35 percent.
tax base of the transport tax is calculated in respect of any vehicle having engine - as the power to horsepower;in respect of aircraft with jet engines - as the engine thrust at takeoff on Earth;on water resources - both in tons gross tonnage;in respect of other air and water resources - as a unit of the vehicle.
all modes of taxation on STS (simplified system) have their own basis for calculating taxes.For their calculations used such objects of taxation as income or income minus expenses.When calculating the amount of tax 6% decrease in the paid pension contributions.In determining the base for 15%, the amount of income is reduced by the costs incurred.
