tax payments are an integral part of our lives.There are many nuances in this area, for example, in the preparation of the declaration establishing a temporary order of payment and so on.Literacy in these areas will help to avoid many unpleasant situations, so a good idea to consider what is the down payment.This concept, at first glance, does not seem so complicated, but here are a few things the knowledge of which would be useful.
concept of advance payment
advance payment of tax is the amount of fees for certain activities, property and so on.Payment terms and procedure for payments prior Adding fees is determined by Article 287 of the Tax Code.
may be noted is the fact that there is a variety of ways to advance payments on income taxes.For example, an accountant is entitled to calculate the amount of the actual accounting of income for the previous period or make charges, the amount of which is determined on the basis of constant values of income and expenses of the previous year.
Forms advances
Regardless of the form of taxation (simplified or basic) this type of payment is required.Conventionally, there are several types of this concept:
- Deductions for profit.These amounts are subject to monthly or quarterly.In the first case, payments should be made not later than the 28th day.Advance payments for income taxes is made on a quarterly basis for three months, for six months or 9 months.During the last period of payment is not made, and fees charged for this time, bring in a general annual report.This will convert all the payments, and if the income is actually higher than assumed in the dismissal of advance fees paid additionally.If this difference is negative from the government (tax authorities) holds a refund.
- Prepayments for land tax.Process payments can also be carried at the end of each quarter and in a general way at the end of the year.
- Customs duties.You can also make payments in advance, this kind of actual payment at a constant importation of the goods.It is possible to make an advance payment to the account of the customs organization and employees when filing the declaration will be required to write off the amount of contributions received.It is believed that it is very convenient - no need to undergo the procedure each time of payment and so on.In practice, however, there are some negative aspects of pre-payment.For example, customs can delay the introduction of upfront fees, and in some cases, this structure has the right to write off the funds in the federal budget.This can occur in situations such as the wrong choice disposition advances, lack of application of the person who made money and others.
- excise duties.This form of taxation is also referred to as advance fees, the introduction of amendments to Chapter 22 of the Tax Code of 14 July 2011.According to this document, manufacturers must make payments no later than the 15th day of each reporting period.The benefits are determined by the total amount of alcohol used in the preparation of alcoholic beverages, and rates on excise.
advance payment is considered convenient mode of making the amounts of taxation.This calculation method saves time and facilitates the accounting documentation.
