Income tax is the only type of tax that is obliged to pay any citizen who has any income. This is the so-called physical income tax. Often, his employee of the company, who is responsible for payments to the whole team, occupies his miscalculation. However, it is possible to calculate income tax independently.
1
In order to understand how much the amount in the form of income tax needs to be paid, first of all it is necessary to understand what the amount of income and what an article of income is suitable. To incomes that are mandatory to fall under the payment of income tax include:
salary employee organization;
premiums and holidays;
income from equity participation in the distribution of enterprise profits;
cash winnings;
other types of income that are provided in material form.
To the income of individuals who are not subject to income tax, are counted:
maternity benefits, unemployment;
payments for sanitary and resort treatment;
scholarships;
alimony;
revenues from the farm, the first 5 years.
2
Independently counting the tax, the individual is engaged in the event that it has an additional income. About how the income tax is calculated in this case, depending on the amount and type of income, the employees of the FTS will tell, where it will be necessary to fill out a tax return on the form of 3-NDFL.
3
Income tax for individuals who are residents of the Russian Federation is 13% of the income amount, and for foreign citizens - 30%. Income tax is also applied to income received from dividends, in which case it is 9%. Using an example of an initiation tax deduction algorithm: an employee's salary is 20,000 rubles, this amount should be divided into 100 and multiplied by 13, the income tax will be 2,600 rubles, and an employee will receive 17,400 rubles (20,000 / 100 * 13 \u003d 2600 rubles).
The payment of income tax is a prerequisite for work in accordance with the Labor Code of the Russian Federation. And in order for the wage to receive misunderstanding, it is necessary to be able to independently calculate the income tax on the above scheme.
0
3216
