According to the Tax Code of the Russian Federation, personal income tax must be paid by all citizens who receive income. In the event that the employer pays income to the taxpayer, he must withhold and transfer this tax to the budget.
Necessary
- - Knowledge of the Tax Code of the Russian Federation;
- - calculator.
Instructions
Step 1
Taxpayers, in turn, are divided into residents (citizens of the Russian Federation and persons living on its territory for more than 183 days a year) and non-residents (persons who are not citizens of the Russian Federation, but have income received on its territory). The legal status of the taxpayer is very important because the tax rate depends on it.
Step 2
For residents, the basic rate of personal income tax is 13% of the amount of income, and for non-residents - 30%. Also, they cannot claim the standard tax deductions that are provided for residents of the Russian Federation.
Step 3
Personal income tax rates differ for different types of income. For example, for income received in the form of winnings from a bank deposit, the personal income tax rate is set at 35%, and tax deductions are not expected for it.
Step 4
Personal income tax rates of 9% and 15% are also used - they are taxed on income in the form of dividends from equity participation in the enterprise for residents and non-residents. For them, tax deductions are also not provided.
Step 5
The right to standard tax deductions at a tax rate of 13% is received by persons with minor children: this amount is 1,400 rubles. per month for the first and second child (for each), 3000 rubles for the third and subsequent.
Step 6
Tax deductions are also provided for some other categories of taxpayers (eligible for social and property tax deduction). These incentives reduce the tax base for calculating income tax. If the taxpayer works in several places, you can get this deduction only in one place by writing a corresponding application.
Step 7
The calculation of personal income tax is made by the accounting department of the enterprise. For example, if an employee has three children, while working alone, then in this case the amount of personal income tax to be withheld is calculated by the formula:
Income - 1400 rubles-1400 rubles. -3000 rubles = taxable base x 13%.
Step 8
At the end of the tax year, you can submit a declaration to the Federal Tax Service Inspectorate in the form of Z-NDFL, attach documents confirming the right to tax deductions and write an application for the return of the calculated amount of tax deduction, if during the reporting year he did not use this right.
