The tax base is the physical, cost or other characteristic of a single object of taxation. It is a monetary expression of profit, which, in accordance with Article 274 of the Tax Code, is subject to mandatory taxation. The tax rate is applied directly to it. The general procedure for its determination is governed by the Tax Code of the Russian Federation in article 54-1. The determination of the basis for calculating taxes of various types is also based on various articles of the Tax Code.
Cost indicators characterize the object of taxation when calculating taxes on the property of individuals or legal entities; physical - objects of extracted raw materials. In relation to all mineral resources, the base is determined by the payers themselves.
The tax base is formed using the following methods:
- cash (assignment), in which the amounts received by the taxpayers for the period are considered income, and the expenses are all amounts paid during this time;
- accumulative, in which the income is recognized as the amount for which the right arose in the tax period, regardless of whether they were received at that time (or later).
Legal entities pay taxes based on the results of the past tax period, on the basis of their own accounting data or on the basis of other documented data on all objects subject to taxation.
Individual entrepreneurs also calculate the tax base at the end of the reporting period according to income and expense accounting in the manner established for their Ministry of Taxes and Taxes and the Ministry of Finance of the Russian Federation.
For other taxpayers (citizens, individuals), the tax base is calculated on the basis of data on taxable income that comes from organizations, or according to personal accounting of income (in any form).
Peculiarities of calculating databases for various types of activities are established by Articles 154-162 of the Tax Code. Those operations that are prescribed in Article 149-1 of the Code are not taxed.
In cases where distortions (errors) were detected in calculating the base that relate to the past period, then in the current reporting period, the amount and tax are recalculated for the corresponding time.
The tax base for VAT is applied when selling goods at different tax rates. In this case, the base is determined separately for each type of goods, which are taxed at different rates. If the same VAT rates are applied , then the base is calculated in total for all operations conducted at this rate. When determining the base in currency, it is translated into Russian rubles at the Central Bank rate on the date of sale or actual expenses.
The tax base for personal income tax (income tax on individuals) refers to income received in kind and in cash or as material gain. The base is determined by certain types of income. They can be taxed at rates of 9, 13, 30, 35 percent.
The tax base for the transport tax is calculated in relation to any vehicles with an engine - as horsepower; in relation to jet-powered aircraft, as an take-off engine thrust in terrestrial conditions; for water, as gross tonnage; in relation to other air and water means - as units of a vehicle.
All tax regimes under the simplified tax system (simplified system) have their own base for calculating taxes. For their calculation, such taxable items as income or income reduced by expenses are used. When calculating tax, 6% is reduced by the amount of pension contributions paid. When determining the base at 15%, the amount of income is reduced by the costs incurred.