Today in Russia, many entrepreneurs work under a simplified taxation system. This means that they pay the so-called flat tax. As the head of the company, you have the right to choose what type of single tax you will pay: 6% on income or 15% on profit (the difference between income and expenses).
It is necessary
the book of income and expenses
Instructions
Step 1
To choose the best option for a single tax, analyze the composition of expenses in the total amount of income. And keep in mind that it is more profitable to take income as an object for taxation if expenses do not exceed 60%. At the same time, it is unprofitable to take income tax in retail and wholesale trade, since the trade margin here rarely exceeds 40%.
Step 2
Indicate the selected object of taxation in the application for the transition to the simplified taxation system. It can be changed annually. The main thing is to have time to file an application for the application of another taxation object from the new year by December 20, since the enterprise is prohibited from changing the taxation object throughout the year.
Step 3
To determine the very amount of a single tax, you need to keep records of expenses and income, that is, a book of income and expenses. It can be both on paper and electronic media. The book of accounting of income and expenses of the enterprise opens every new year.
Step 4
By the way, you can buy it at kiosks specializing in accounting forms and literature. If the book will be kept on paper, register it first with the tax office, in case of using the electronic version, after the end of the calendar year, print the book and register with the tax office.
Step 5
Based on the book of income and expenses, form a tax base - income (6% is paid) or profit (the difference between income and expense, 15% of the amount received is paid).
Step 6
The calculation of the single tax, where the tax base is income, do according to the formula Single tax = Income received for the year (or reporting period) x 6%. Calculate the unified tax according to the ONS, where the object of taxation is profit, calculate as follows: subtract the total amount of expenses from the total amount of income and multiply the result by 15% or the differentiated rate due to you (from 5 to 15%).
Step 7
Pay the quarterly advance payments for the single tax by the 25th day of the first month after the last period through the current bank account. The requisites for paying the tax are indicated at the tax inspectorate's stand.
