In the article you will learn how to calculate income tax. An example will be given after the general idea of what we will deal with. After all, income tax in itself is extremely important. He has a lot of different nuances and features.
So, some citizens have the right to evade this contribution or simply to reduce it. In addition, the calculations themselves are sometimes very confusing. And they will have to be sorted out, since errors can bring a lot of problems. And nobody needs this. Let's try to understand all the nuances of this issue. How to calculate income tax? An example, and not one, will help to understand this.
Income tax is
But what are we dealing with? What is income tax? Who is he charged? As you might guess, this contribution to the state treasury is nothing more than a payment from a taxpayer for income. Charged from all who have it on the territory of the Russian Federation. That is, both with residents and non-residents. It does not matter who it is - just an individual, legal entity, organization or individual entrepreneur. The main thing is that the taxpayer has an income.
Income tax is the most famous and widespread payment in Russia. Nobody will be able to hide from him. Unless to citizens who work informally. But they act at their own peril and risk. How to calculate income tax? How much does one have to pay?
Individuals
Let's start with the conditions that apply to individuals. After all, they make up the majority of taxpayers. As we have already found out, their income is taxed. Just not always. And in different volumes.
The thing is that an individual must pay this fee in almost any case. Yes, and at a rate of 13% of revenue. Any sale and purchase transactions, as well as salaries, are subject to taxation. Wins and treasures too. There are exceptions, but not so many.
For example, you do not have to pay for income received in the form of a gift from close relatives. Or if the transaction involved property that you have owned for more than three years. In principle, these are all the restrictions that apply at the moment. From the rental of real estate, from salary, from the sale of something, a certain amount of money will have to be taken and transferred to the state. By the way, treasures and winnings are taxed at 35%.
The organization
What's next? How to calculate the corporate income tax? An example will be given later. Instead, it’s worthwhile to find out at what rate you need to make settlements.
The problem is that there is no certainty. Instead, the tax system of the Russian Federation offers many alternative approaches and solutions. For example, the standard rate for organizations is 20%. In some cases, you may encounter 30%, 15% and 9%.
In addition, companies that choose certain regimes as taxation, for example, STS, are exempt from income tax. No, they will pay income tax, but only according to a different system. About her a little later.
Remember: as soon as it comes to organizations, you will have to take into account that in order to correctly answer how to calculate profit tax (the example for the turnover will be indicated without it), you must take into account both income and expenses for the tax reporting period . In practice, most often all calculations are made once a quarter.
For IE
Special attention is paid to individual entrepreneurs. Why? The fact is that it is this type of activity that is most often chosen by citizens who want to work for themselves. And, as practice shows, they choose a special tax system. Especially when it comes to some kind of "freelance" or "copywriting." Most of the activities of entrepreneurs can be transferred to a simplified tax system. Then you do not need to think hard about how to correctly calculate income tax. The example below will explain how easy and simple it is.
Why is this so? When the simplified tax system appears, you can rely on taxes in the form of 6% of the profit. That is, no expenses are taken into account here. In fact, such a scheme makes life easier for individual entrepreneurs. No extra papers and reports, no torment with the calculations. It is enough to know mathematics at the level of secondary or high school. And that’s all.
For salary
How to calculate income tax (an example of accounts worries and interests many)? One feature related to individuals was lost. For them, income tax can be reduced by a certain amount if the workers have minor children. This process is called child deduction.
So, if the annual income does not exceed 280,000 rubles, and also if citizens have minor children (or full-time students / cadets / interns / interns up to 24 years old inclusive), we can hope for a decrease in the tax base. This leads to lower payments to the tax authorities.
1400 rubles of deduction are relied on one and two children. For 3 or more, as well as for disabled children, 3,000. In some cases, 6 and 12 thousand are relied on, respectively, but such phenomena are hardly observed in Russia. Also, individuals are entitled to a double tax deduction if the spouse has refused this benefit.
General principle
How to calculate the income tax of a separate unit and not only? Here a single formula will help, which is clear even to a student. That is, it is enough to substitute all the necessary values into it to get the amount due. It applies to all income taxes. It does not matter with whom you are dealing - with an individual, organization or individual entrepreneur.
What will help calculate the amount due? A formula that consists of only 2 elements. The first is the tax rate. It, as we already found out earlier, is established in a particular case specifically. The second is the so-called base. If you multiply these two components with each other, then you will receive the size of income tax.
About base
Many people have questions even here. How to calculate income tax? An example cannot be given and fully understood until we figure out what the tax base is. If bet is a well-known component, then with the second element the situation is more difficult.
The tax base is nothing other than the amount taxed by income tax. It will have to start from it in the calculations. It may decrease in certain cases. An incorrect definition leads to incorrect calculations and problems with the tax authorities.
The tax base of individuals is simply their income. When it comes to companies and entrepreneurship, we can say that it consists of their profits and expenses. That is, the base in this case will be the amount received after deducting losses and expenses. Also, speaking of individuals, it is worth noting - tax deductions for children in the database will be taken into account without fail. Now that the subtleties of the process are known, you can think about how to calculate profit tax for a month, quarter or year in a particular case.
For individuals
Let's start with individuals. With them the least problems. For example, you work in a company, and your salary is 19,000. At the same time, your profit will be 228,000 rubles a year. There are three children - 5, 11 and 25 years old, and the second parent does not work.
In this situation, the following picture is obtained for the month:
(19,000 - 1,400 x 2) x 0.13 = 2106.
Without deductions for children, if they were not there, you would just have to pay:
19,000 x 13% = 2,470.
For the year, in both cases, the total amount of taxes is 25 275 and 29 640 rubles, respectively. Nothing difficult, right? There are no problems at this moment.
The organization
But with organizations, everything is much more complicated. After all, here you need to know exactly what data will be taken into account in expenses, income, loss, profit and so on. Many get scared and panic as soon as they think about it. So how to calculate income tax? An example will be the simplest.
So, there is a company that received a profit of 4,200,000 rubles for the quarter. 1 million was spent on employee wages, VAT, depreciation and raw materials, and in the last reporting period, the tax loss amounted to 200,000. We are dealing with a regular organization in Russia, not a foreign one.
Then it turns out that we will have a tax rate of 20%. In this case, the base is defined as:
(4,200,000 - 1,000,000 - 200,000) = 3,000,000 rubles.
From this amount we will make all calculations. Now all that remains is to multiply the base by the bet. It turns out:
3,000,000 x 0.2 = 600,000 rubles.
In such an amount, the tax on profit of the organization will be calculated.
For statement
It is not so difficult to calculate the required payments yourself. But to indicate them on the balance sheet is not such an easy task. After all, there are many diverse codes and components. Each element reflects certain incomes, revenues, losses and expenses. Have to take them into account and prescribe.
Here you should consider only the most basic codes. It:
- 90.01 - revenue;
- 90.03 - VAT;
- 91.01 - non-operating income;
- 90.02 - the cost of production.
In principle, most often citizens try only to carefully read the correspondence of accounts and compare them with expenses-incomes. Everything is extremely simple when you know what information to access. Inquiries in the relevant reporting programs are available. All comments are indicated opposite the accounts.
Entrepreneurship
The last thing to consider is entrepreneurial activity. How to calculate personal income tax? An example in this case will be even simpler than in the case of individuals. It has already been said that entrepreneurs most often work according to the simplified tax system. So, they will take a tax rate of 6%. It is also extremely easy to determine the base - everything that you received in this case is taxed.
It turns out that you just need to take the income for the year and multiply it by 6%. For example, the profit per year is 269,000 rubles. Then you have to pay the tax authorities accordingly:
269,000 x 0.06 = 16,140 rubles.
Plus, transfer a certain amount of contributions to the Pension Fund and to health insurance. But this is a completely different conversation.
As you can see, there is nothing difficult in this matter. It is precisely because of such features of the tax system that entrepreneurship in the simplified tax system thrives in Russia. No unnecessary reporting, huge balance sheets, numerous accounts and so on.
In general, income tax can be calculated using special online calculators. This is not the best option, but it does. There are also services that make up a report sheet for you in parallel. You can use them, but you still do not need to abuse them.