- Article is devoted questions, related to the operation of the simplified tax system, where for a tax base is adopted, gross income of an economic entity. The current rate in the Russian Federation is determined in the amount of 6% of the amount of gross income.
- Who are the payer six percent tax on income?
- That is taken as the tax base and how to determine the gross income?
- The tax rate and the procedure for its payment
Article is devoted questions, related to the operation of the simplified tax system, where for a tax base is adopted, gross income of an economic entity. The current rate in the Russian Federation is determined in the amount of 6% of the amount of gross income.
Who are the payer six percent tax on income?
As stated in article 346.12 Tax Code of the Russian Federation to work on this scheme can not only legal entities, but also individual entrepreneurs. The choice of this system takes place on a voluntary basis, You can also abandon the system, returning again to the ordinary tax system.
The main condition, crucial for the company to use the simplified tax system and payment of the single sales tax, is the size of its revenues for the first three quarters of this year,, which should not be more 45 million rubles.
Today's legislation provides for certain restrictions on business entities, who can not use the system:
- Representatives of the financial sector, including banking and insurance organizations, investment and private pension funds, as well as participants of the stock market.
- Notaries and pawn, gambling establishments and foreign companies
- Companies with branch offices system, which is the property over 25% capital of other economic entities.
That is taken as the tax base and how to determine the gross income?
Russian Tax Code defines as the object of taxation under this scheme and corporate income individuals, registered as entrepreneurs. The taxable base is calculated as the total size of the company or entrepreneur income, obtained as a result of doing business with during the tax period.
To calculate the value of the tax base received income from the sale of goods and services, performance of works, which is regulated by Article 249 NK RF, as well as non-operating income, regulated article 250 NK RF. It should be borne in mind, a total sales revenue accounted for not only the income from the sale of goods produced, but also the income from sales of products, previously purchased from other persons.
For tax purposes, it does not matter, in what form the income received: in cash, in commodities or foreign currency. In that case, if the income received by the Company in the form of goods, their value is taken into account the average cost in the market. When, if taken into account foreign exchange earnings, their amount is converted at the official rate of the Central Bank.
The tax rate and the procedure for its payment
Today in the Russian tax legislation approved six percent tax rate on income, and the calculation of the amount of tax payable can be made according to the following formula:
n = 0,06 * WA
Where n - the amount of tax payable, WA - gross income.
A taxpayer may independently calculate the amount of tax for a particular tax period (you can take into account not only the half-year or year, but a quarter or nine months), paying its advance payments no later than 25 of the month, going beyond a certain tax period.
In that case, if the organization chooses the simplified tax system, she no longer has to pay income tax, value added tax (except for the tax on imported goods, which are regulated by Article 174.1 NK RF), property tax. When it comes to individual entrepreneurs, they, Turning to the USN, are exempt from paying tax deductions on income and property of individuals, as well as from VAT, a cut above specified cases.
As practice shows, choice of entrepreneurs of the simplified system of taxation is justified and beneficial then, when the gross expenditure is not more than 70% of the amount of gross income. Otherwise, the company or entrepreneur is better to remain on a normal tax system.