Example of calculation of income tax. Calculation of taxes

So, today we will see with you an example of calculating the profit tax. This fee is very important for the state and taxpayers. Only in it there are many different nuances. In addition, it is necessary to find out everything that can only concern the profit tax and its calculations. For example, what is it, how and in what terms to make payment. In fact, if you thoroughly understand this issue, there will be no problems.

Description

First we will find out what we are dealing with. There are many taxes, especially in Russia. And every citizen should know what he pays for. Otherwise, complete confusion and chaos will begin. In addition, not all contribute to the treasury of the state of those or other payments. In some cases, partial or full exemption from payment is possible.

So, the profit tax is the so-called income tax. He is direct. That is, non-regional. The calculation of taxes of this type is the same for all territorial units. Of course, their rules are still there, but they are also the same in Kaliningrad, and in Moscow, and somewhere in Siberia. The most frequent case is the personal income tax. With him, perhaps, every working citizen is familiar. And in general, the profit tax is an income tax. Remember this. The question is: who pays it and how exactly?

Whom to pay?

Who should pay this fee? Practice (and legislation) demonstrates that all taxpayers are subject to income tax. That is, individuals are residents of the country. It is also not necessary to forget about non-residents. True, the second category of persons usually pays this contribution only when they have any income in the territory of the Russian Federation.

In addition, there is another tax on the profits of the organization. He too is considered. It turns out that the income tax is paid by all firms, companies and organizations, as well as efficient individuals. Regardless of age. The main thing is that they are officially accepted for work. Exceptions are in the case of individuals and organizations. Which ones? Who and when can be released from the annual report and payment? What is the procedure for calculating income tax for individuals and companies? We'll answer all the questions in this article.

Who does not pay?

Of course, there are exceptions to all the rules. And taxes are also relevant. So, in Russia, from annual income payments, citizens who do not have any tax are exempted. Most often these are women in the decree, elderly people, and also minor children. Nevertheless, if the latter go to the official job and start earning income, they will have to pay the corresponding tax. What about companies and firms? The calculation of corporate income tax is not made if it has been used a special form of taxation. For example, a simplified system, a single contribution to imputed income, agricultural tax. Also, those who pay for gambling are exempt from this payment.

In 2016, participants of a special project called "Skolkovo Innovation Center" can also avoid paying. But all other companies and organizations pay income tax. Legal entities including. And foreign organizations, if they have a profit in Russia, as well as those who work through a permanent government. As you can see, there are not many exceptions. Nevertheless, it is too early to give an example of the calculation of the profit tax. After all, with respect to individuals, there are some peculiarities. Which ones?

Features before calculations

Having received this or that income, you do not need to immediately rush to take it into account and consider how much you should give. Especially if it's a physical person or an individual entrepreneur. The thing is that the tax on profits of the organization, as we have already found out, is not always collected. Companies with special forms of taxation are exempted. To accurately understand what is meant, it is possible to put it very simply. The calculation of taxes on company income is carried out when it has expenses. They are entitled to an appropriate deduction. By the way, IP most often use a simplified system. This is a kind of tax that is paid at the end of the reporting period. But about him a little later.

But with individuals everything is much more complicated. After all, citizens can receive income not only through employment. And from sales, renting property and so on. What happens in practice? Income tax is not levied on income that comes from close relatives: parents, grandparents, children, brothers and sisters, including summary ones. Also, you can not be afraid that you will be required to pay contributions if you sold something that you have owned for more than three years. The inheritance, according to Article 214 of the Tax Code, also passes the income tax. But all the rest of the profits (from renting, selling property, income outside the Russian Federation, wins, etc.) are subject to income tax. But in what sizes? How is the profit tax calculated (2014-2016)?

For organizations

It's very easy to get confused here. Yes, there is a single formula for calculations. But in each individual case it changes in one direction or another. When it comes to organizations, the calculations do make you think. Especially when you consider that the firm must clearly know what it has revenues and expenses. It is also taken into account what specifically needs to be kept in mind when implementing this function. Tax settlements of organizations can be conducted using two different methods. More precisely, there are different forms of tax accounting. What kind?

The first is the accrual method. Here the date of receipt and expenditure of funds is not taken into account. That is, all expenses and revenues are simply indicated for the period when they took place. The second is the cash method. It is more convenient. And it is practiced in many organizations. Here for the tax report the specific time and date of the received incomes and expenses plays a role. They must be indicated without fail.

Unified formula

Well, before you look at the example of calculating the profit tax in this or that case, it is worthwhile to find out a single formula of calculus. It will suit both organizations and individuals. However, it will have to be changed depending on the situation. The thing is that the amount of tax depends on the so-called tax base and rate. And the dependence is direct. The product of these - this is the tax on profits. The formula of calculation does not change either for companies, or for legal entities, or for individuals. The difference is only in tax rates. And in the appropriate database.

What is it about? As we have already explained, the tax calculation of income is made by taking into account income and expenses. The tax base is the amount received after deduction of losses. That is, income-expenses are equated to it. Everything is easy and simple. If there is no cost, then the role is played only by profit.

Bidding for organizations

Of course, to calculate the tax was accurate, you need to know the appropriate rates. There are many nuances here. Therefore, special attention is paid to individuals, and then to organizations. Without a tax rate, the example of calculations simply loses its meaning. So what can you prepare for in Russia?

The basic rate of income tax in Russia for 2016, according to information posted on the website of the tax authorities of Russia, is 20%. That is, it is this percentage of the base that will be paid to the state budget by the organizations most often.

If the income is obtained from securities, then you have to give 30%. Half pay less when it is obtained by the owners of municipal and state enterprises, as well as from dividends of a foreign organization on shares of Russian companies. Depository receipts allow you to pay 13%. Foreign organizations that are not connected with activities in Russia through a permanent government pay 10 percent income tax, and 9 percent is the most rare rate. It is possible when you receive income on certain valuable municipal securities (details are specified in Article 284 of the Tax Code of the Russian Federation, part 4, subparagraph 2).

Rates for personal income tax

An example of the calculation of corporate profit tax can already be cited. But if we are talking about individuals, we should not hurry. The thing is that the single rate of income tax for citizens in the Russian Federation is set at 13%. This figure is most often taken into account. But there are exceptions. For example, you can take a tax rate of 9% of profits. But this rule applies only when citizens receive dividends before 2015, bonds with mortgages - until 2007. Dividends from organizations received by individuals who are not residents of the Russian Federation are taxed 15%. Other incomes require payment of 30%, and winnings and, for example, credit ruble loans - 35.

Example (enterprise)

Now that all the basic information is known, you can give a clear example of the calculation of income tax. Both for individuals and for organizations. Let's start with the second option. There are a lot of nuances here. It is important to consider all input data. Otherwise, errors in the calculations are possible.

Suppose we have an enterprise in Russia. It receives a loan from the bank for this tax reporting period of one million rubles. At the same time, prepayment fluctuates at the level of 400 000. Revenues and VAT amounted, respectively, in the first quarter of 1,770 and 270 thousand rubles. At the same time, materials for production went to the amount of 560 000, 350 000 were paid for the employees of the enterprise, insurance amounted to about 91 000, depreciation - 60 000. Another company gives the company a loan of 25 thousand rubles, and in the past period a tax loss Was 120,000.

So, how do you calculate how much and where to pay? First you need to calculate the costs for the specified quarter. Here the salary, amortization, the given out credit, the insurance, expenses for manufacture are summarized. It turns out that the expense will be: 560 + 350 + 25 + 91 + 60 + 350 = 1,086 thousand rubles.

Next, you need to find out what amount will be the tax base. To do this, all expenses and VAT are deducted from the proceeds. Loss in the past reporting period, too, will be counted. An example would be: 1 770 000 - 270 000 - 1 086 000 - 120 000 = 294 thousand rubles. It is this amount that will be taxed.

What's next? There is only a little left. For example, in our case, the company does not have any specific features. Hence, it is sufficient to multiply the tax base by the tax rate. And we will get the exact amount that is set for the income tax for our organization. It turns out: 294,000 * 20% = 58,800 rubles. They should be given in the first quarter as a tax.

Settlements for individuals

On this it is not necessary to finish. For individuals, too, there are very interesting options. For example, when they are entitled to some kind of deduction. Suppose that citizen N receives a salary of 58 thousand rubles and has one child. An example of calculation of income tax will look like this.

The standard deduction for a minor in this case is 1,400 rubles. From wages it is necessary to take this amount. We will receive a tax base of 56,600. From this amount we will have to calculate the income tax at 13%. It turns out: 56 600 * 13% = 7 280 rubles. That's how much you will need to give as an income tax.

SP with USN

As already mentioned, for individual entrepreneurs there is a so-called simplified system. They pay income tax, but some in a different form. The rate will be 6% for 2016. Perhaps, this is the only contribution (with the exception of deductions to the Pension Fund and insurance), which worries entrepreneurs.

The example of calculation of the profit tax in this case is more than simple. It all depends on what kind of income a citizen receives. From him, and will pay the amount necessary to pay. For example, for the year the entrepreneur earned 360,000 rubles. He works on the USN. At the end of the tax reporting period (by April 30), it is necessary to pay: 360,000 * 6% = 21,600 rubles. Everything is easy and simple. No expense - only income. As you can see, tax calculations are not really that difficult. True, if only know all the features of their charges. More often than not, people use online calculators to make accurate calculations.