Profit tax is a direct tax that is obliged to pay anyone who receives profit from their activities: small and large entrepreneurs, banks, enterprises, insurance companies, etc. You can calculate this type of tax yourself. From January 1, 2014, it is 18% of profits.
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First of all, you need to calculate the net amount of profit of your case, as the tax is removed from it. It is important to systematically keep accounting profits, taxes, payments. This will help you in subsequent calculations. Now you have to calculate the amount of tax on accounting profits. This is required in order to determine the amount from which the tax will be filmed.
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Next, you should calculate the total (or total) amount of net profit, that is, the magnitude of the profit with a deduction of production costs, advertising and implementation. Now, considering the interest rate of the tax, you can calculate the amount of tax itself, which you will pay, based on the net profit of your company.
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At the end of the calendar year (reporting period), you should sum up and make wiring. The first your wiring can have two options: Debit 99, Credit 68 - If you charge a conditional income tax expense; Or Debit 68, Credit 99 - If you charge the tax income on the tax. After all, you need to calculate the value of the tax.
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Note that the accounting of VAT (if you conduct this payment) is carried out separately, according to the discharged and the received tax invoice. If VAT is part of your income, then it is not taken into account when calculating income tax.
Carefully treat the calculations that you produce, clearly fix all the figures received in the accounting reporting, and you will never have problems with the tax inspection.
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