The profit tax is one of the most importanttaxes paid by all enterprises that are located on the territory of our country. In the code he is fully devoted to chapter 25. For its calculation, there are some basic points.
First, you need to know who pays the tax onprofit, and who is a defaulter. Payers are all Russian companies without exception, as well as foreign companies that carry out their activities on the territory of our country, who receive income through representations, and specifically from Russian sources.
Do not pay income tax mainly foreignorganizers of the Olympic Games, foreign marketing partners, companies that are broadcasters in their activities, as well as enterprises that have received the status of companies participating in the project, which deals with various kinds of research and development.
When it comes to taxation, it can bephysical person. If a person is engaged in any kind of entrepreneurial activity, he is obliged to pay income tax to individuals. All private entrepreneurs without exception must be registered with the tax service without fail and pay the established amounts. This tax is not tied to fixed earnings, but only to directly received incomes. The income tax, which is established for individuals, is paid not only by residents of the country, but also by citizens who are not themselves. The main thing here is that they receive income on the territory of Russia. If, for example, an entrepreneur is engaged in trade, then his obligations include the payment of VAT and income tax.
There is such a thing as an objecttaxation. In fact, it is a tax on the profit that either an individual or an enterprise receives. For Russian enterprises, the tax is levied on the amount of income less the amount of expenses incurred. For foreign companies engaged in activities in Russia through the representation, also the payment of taxes after deducting the amount spent on expenses. If the foreign company received income from Russian sources, then the tax is calculated on this amount.
Income can also be divided into those that arereceive from the sale of any goods and services, and non-operating income. If the means of income are received in foreign currency, then the profit tax is calculated after its recalculation into rubles. The same can be said about obtaining income in conventional units.
Revenues from sales can be obtaineddue to the sale of goods, services and works of its own production. Also from the sale of previously purchased goods or from property rights. Total revenue is determined by the amounts that are received from the sale.
Income received outside the implementation may beare derived from equity participation in various profitable companies, they can also be obtained from a negative or positive exchange rate difference. In addition, the profit can be obtained by paying the company penalties from partners that do not comply with the contractual points or from compensation for the damage caused. The profit can be obtained by renting out land plots or living quarters. This can be the interest from the loan granted or the property received free of charge, as well as many other sources.
As already mentioned, the profit tax is accruedtaking into account the costs incurred, which in turn are allocated to groups. This can be documented and justified costs. The expenses that are deducted in calculating the tax should be directed solely at carrying out activities aimed at increasing the income received.
