Taxes on income: anyway, ego..mozhno bypass

you tried to record their daily income and expenses?Try it!Occupation is very informative and no less fascinating.Or maybe you have long been engaged in the family bookkeeping and meticulously count every penny.But even in this case, you are unlikely to make the revenue of the list price of accepted gifts, and certainly not calculate the benefit from savings on interest on loan taken from friends to pay money.

But sometimes you have an accountant do it.Of course, only in respect of income which are received by employees of the company.It is not excluded that these revenues should be listed in the budget the tax on personal income (in short - the personal income tax).

So, what is it - the income?In most cases - the salary.Only now it's not limited.In fact, the income may be recognized by all, thereby replenished personal budget.This means that virtually all subject to personal income tax.

example, taxable income may be the property which gave the employer on account of wages.And gifts received from the employer - fortunately, not all, but only those that the total for the year no more than 4,000 rubles.There is a question of income in kind.

There are altogether immaterial type of income, already mentioned above.This is when a person on something saved.For instance, hired an interest-free loan.Unpaid interest - is also taxable income.But he did not form any values ​​as well as the so-called material gain.And that's not the full list.

But there are cases that an accurate count of income received impossible.For example, the company held for its corporate employees.With food, drinks, artists ... It seems that each employee received income.But how much?Unclear.And in no way will count.In such cases, personal income tax is not deductible.

Yet, there are revenues that are exempt from personal income tax at all.But this is a separate, equally fascinating story, with which you can oznakamitsya in Article 217 of the Tax Code.And we still talk about how it is legitimate to save on personal income tax.

One way - the right to tax deductions.What it gives?Firstly, the ability to require that the calculation of the tax does not take the whole salary, and a smaller amount.Then retain less.And secondly, a chance to regain part of the personal income tax, which has already gone into the budget.

vychetov- total of four types: standard, property, social and professional.

When income standard deduction may be reduced by a fixed amount each month.There are two types of deductions: for beneficiaries - 500 or 3,000 rubles, and for those who have children - 1400 or 3000 rubles.But here its limitations: you can use the deduction for children until the parents' income since the beginning of the year did not exceed 280 thousand rubles.

property deductions payable for the purchase or construction of housing, as well as for the acquisition of land for the construction of housing or with him.The limit of deduction - 2 mln., While taking into account the interest on trust loans - 3 million.

And then there are the property deduction for those who, by contrast, sold his property.Limitations, again - by type of property, number of years of ownership of the property and the maximum size of the deduction (in the amount of proceeds from the sale, but no more than 250,000 or 1 million. Rub. - Depending on the property sold).

receive education, heal, care about the future pension, do charity?So, you have the right to social deductions.Annual spending on such deductions should fit 120 000 rubles.And if you are studying for a fee of your children, the deduction limit - 50 000 rubles.per child (for both parents or guardians).

And finally, professional deductions.Businesses can reduce their income on them, either in the amount of approved expenses, or a fixed amount - 20% of the revenue.

choose the size of credit, in the amount of proven cost or standard, may also authors and performers of works of literature, science, art.But citizens who are working on civil contracts (contract or provision of services) can not choose.They may reduce their profits only to the amount of incurred expenses, and provided that there are documents.