Every employer is obliged to pay the tax. What type of taxation to choose decides owner of the company itself. Almost all businessmen, profits organizations which make up no more than 60 million rubles, choosing a simplified tax system. Why? Because calculate USN easier. But as? Read on.
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By article 346 of the Tax Code of Russia the merchant can choose the subject of taxation. These two objects: the income, the difference between revenues and expenditures of the organization. An example of the first paragraph: the arrival of the year is 600 000 rubles and the company expenses - 400 000 rubles. SP decided to make payment order on income (6% of the total), consider: 600 000 * 6% \u003d 36000 rubles.
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USN tax on the difference of 15%, to produce a result at first calculate the difference between the arrival and consumption: 600 000 - 400 000 \u003d 200 000 rubles. And then we learn of the component: 200 000 * 15% \u003d 30 000 rubles. According to estimates by the naked eye you can see that in the second case the payment below. Therefore, the head of the company's better to give preference to the method: income minus expenses.
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If the firm receipts and expenditures - spending equal or exceed income, then taken USN payment in the amount of 1% of income (Paragraph 6 of Art. 346 Tax Code of Russia). Let us profit organizations - 250 000 rubles per year, the cost - 255 500 rubles. In this case, the extortion amount - 2500 rubles.
To facilitate counting uproschonki in Internet open spaces have calculators. At these calculators work is not difficult. first go here the portal. Then fill in your details. For example, put a mark in the first line: "Entrepreneur", below indicates the date of registration of the company - January 1, 2014, writing: "The activity does not stop." Choose an object - 6%, the presence of workers - "Yes", the proceeds - 500,000 rubles, expenses can not show as selected rate of 6% (at the arrival). Pointing down the salary of 30 000 rubles. Click "Calculate" button.
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One second, get a detailed calculation with explanations. In addition, it will be calculated how much payment is paid to the Pension Fund (22% of the s / n), the funds foundation (2.9% of the s / n), the Health Insurance Fund (5.1% of the s / n), etc. The tax tax on the above data is equal to 15,000 rubles.
When calculating the USN, choose the right object of payment. It is advantageous to take the income minus spending if they don't have a big difference. Change the object of taxes is not more often than once a year.
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