The tax base is the object from which the tax is levied. The procedure for determining it depends on the type of tax to be calculated. For example, income tax, transport, property taxes, VAT, etc.
Necessary
- - information about the income received;
- - information about the expenses received;
- - other information required to determine the tax base.
Instructions
Step 1
To determine the tax base for personal income tax, all income received for the month are summed up. This can be salaries, bonuses, remuneration under civil law contracts, etc. They are taxed at a rate of 13% (for residents) or 30% for non-residents. The tax is paid monthly, with the employer acting as the tax agent. Personal income tax is also paid from other incomes. For example, from the lease of real estate, the sale of real estate that has been owned for less than 3 years, etc. When paying personal income tax on the dividends received, tax is paid at a rate of 9%.
Step 2
The Tax Law provides for several types of tax deductions - professional (for individual entrepreneurs at OSNO), standard (for children, for certain groups of the population), property (when buying an apartment) and social (when spending on medical treatment or education). To calculate the tax base, taking them into account, it is necessary to deduct the amount of tax deduction from the amount of income received. Thus, the tax base and the personal income tax paid are reduced.
Step 3
The Tax Code also identifies regional taxes that individuals must pay. These include property tax and transport tax. When determining the basis for paying tax on an apartment, it is not the market value of the real estate object that is taken, but the total inventory value of the real estate objects. According to the changed rules, from 2014 it will be multiplied by the deflator coefficient. In most cases, tax receipts are sent by the Federal Tax Service, so there is no need for taxpayers to make their own calculations.
Step 4
The vehicle's engine power in horsepower serves as the tax base for transport tax. Individual taxpayers also pay tax on the basis of a notification received from the Federal Tax Service.
Step 5
For taxpayers-companies and individual entrepreneurs, the tax base depends on the tax regime they apply. For those who are on the simplified tax system, the tax base is the received revenue (for the simplified tax system-6%), or income minus the expenses related to doing business (for the simplified tax system-15%). For UTII, the taxable base is defined as the potential profitability multiplied by the physical indicator and by the coefficients established by federal and regional legislation. Potentially possible income acts as a tax base for the PSN as well. For companies on OSNO, tax is paid on the profit received, i.e. the difference between revenue and expenditure.
Step 6
When determining the tax base for VAT, the proceeds received from the sale of goods or services, or the total value of goods imported into Russian territory, are taken into account. At the same time, the difference between the amount of incoming VAT (which was presented by suppliers or contractors from whom the company purchased goods or ordered services) and outgoing VAT is paid to the budget.
