Income Taxes - this is one of the most important taxes paid by all companies that are on the territory of our country.The Code is devoted entirely to him 25 head.To calculate it, there are some basic provisions.
First we need to know who pays income tax and who is a deadbeat.For payers are all, without exception, Russian companies, as well as foreign, which operate on the territory of our country and receive income through the offices, and it is from Russian sources.
not pay income tax are mainly the foreign organizers of the Olympic Games, foreign marketing partners, the company, which by their activities are broadcast, as well as enterprises that have received the status of the companies involved in the project, which deals with various kinds of development and research.
When asked about taxation we can talk about an individual.If a person is engaged in any business activity, he is obliged to pay income tax of individuals.All private entrepreneurs without exception mandatory must register with the tax office and pay a set amount.This tax is not bound to a fixed earnings, and only applies to direct revenues.Income tax, which is set for individuals, pay is not only residents of the country, but also citizens who are not with them.The main thing here is that they get on the territory of Russia income.If, for example, a businessman engaged in trade, in its obligation includes payment of VAT and income tax.
There is such a thing as the object of taxation.In fact it is a tax on the profit that receives or private person or entity.For Russian companies are subject to the amount of income tax, net value of carried costs.For foreign companies engaged in activities in Russia through a representative, also set the payment of taxes after deducting the amount spent on expenses.If the foreign company has received income from sources of the Russian Federation, the tax is there on that amount.
Revenues can also be divided into those who receive from the sale of any goods and services, and non-operating income.If the means of income received in foreign currency, the income tax is calculated after the recalculation into rubles it.The same can be said about the income-in units.
Proceeds from the sale may be obtained as a result of the sale of goods, works and services of own production.Also, from the sale of previously purchased goods or property rights.Total revenue is determined by the amounts that are received from the sale.
Revenues outside of the implementation can be obtained from the equity in all sorts of profitable companies, as they can be obtained from the negative or positive difference in exchange rates.In addition, profits can get by payment of fines from the partners do not comply with contractual clauses or of redress.Profit can be carried out by renting land or premises.It may be a percentage of the credit granted or received donated property, as well as many other sources.
As already mentioned, the income tax is calculated taking into account the expenses incurred, which in turn are divided into groups.This can be documented and justified costs.The costs that are deducted in the calculation of the tax should be directed exclusively to carry out activities aimed at increasing revenues.