If we turn to economic theory, it becomes clear that the income tax of a particular enterprise is a direct tax. This means that it is levied on the profits that this or that company, firm or enterprise receives. All firms pay such tax, whether Russian or foreign, if they do business in the territory of the Russian Federation.
If we talk about profit, then it represents the total income that the company receives in the course of its activities. Here you do not need to take into account expenses, as well as tax privileges and discounts established by law. Revenues and expenses will be calculated using the accrual method. Often use the so-called cash method.
It should be noted that the calculation of income and expenses in accounting and tax accounting is different. That is why all companies must make settlements in these two forms. Also, a third - managerial - may be added to them. Profit tax can be calculated taking into account the tariff rate, as well as the tax base.
The tax base makes it possible to calculate profit tax 2011. The rate of this tax is determined based on the results for the period of the reporting year. If you look at the basic rate, then it has remained unchanged since 2009. Now it is 20 percent. Of this amount, 2 percent will go to the federal budget, and 18 percent to the state treasury of the constituent entities of the Russian Federation.
According to the current legislation, some organizations and companies that are directly related to the 2014 Olympic Games in Sochi do not pay income taxes.
Also, income tax 2011, whose rate is quite high, is not paid by individual entrepreneurs who pay taxes according to some other schemes, for example, if they switched to the payment of a single agricultural tax or use a simplified taxation system, and so on.
All the rest, according to article 246 of the Tax Code of the Russian Federation, are recognized as taxpayers, and therefore must pay income taxes on time.
Some organizations pay 2011 income tax, the rate of which is slightly reduced. As a rule, this happens with taxes to the local budget. In some cases, the rate may be reduced to 13.5 percent.
In addition to the base rate, penalties for income tax are also paid. Penalties should be paid only at the expense of the net profit that the company or enterprise will receive. Net profit refers to the amount that remains after all taxes are paid. The costs of payment of interest are calculated under the budget program and are deducted according to the same code as the income tax itself - according to COSG code 290.
Taxes at the expense of profit, that is, those taxes that a company or enterprise pays from the profit, can be divided into three groups.
The first group includes tax payments from the financial activities of the enterprise.
The second group consists of income taxes.
Finally, the third group includes those taxes that are paid from the profit remaining at the disposal of the company or enterprise after paying income tax.
To pay income tax 2011, the rate of which is specified in the relevant legislative act, you must fill out a tax return. It should be compiled without exception by organizations that carry out their activities under the general taxation system. It is necessary to submit declarations to the tax inspectorate at the address of the location of the enterprise or company and their units.
By order of December 15, 2010, a new form for the declaration of income tax was established. It should be filled in the reporting period of 2011.