How to calculate income tax: an example. How to calculate the income tax correctly?

In the article you will learn how to calculate the income tax. An example will be given after the general idea of what we are dealing with is formed. After all, income tax in itself is extremely important. He has so many different nuances and features.

Thus, some citizens have the right to evade this contribution or simply to reduce it. In addition, the calculations themselves are sometimes very confusing. And they will have to deal with, since errors can bring a lot of problems. And nobody needs this. Let's try to understand all the nuances of this issue. How to calculate income tax? An example, and not one, will help to understand this.

Income tax is

But what are we dealing with? What is income tax? With whom is it charged? As you might guess, this contribution to the state's coffers is nothing more than a payment from a taxpayer for receiving income. It is charged from everyone who has it on the territory of the Russian Federation. That is, from both residents and non-residents. It does not matter who it is - just an individual, legal, organization or IP. The main thing is that the taxpayer should have income.

The profit tax is the most famous and widespread payment in Russia. Nobody can escape from it. Unless to citizens who work informally. But they act at their own peril and risk. How to calculate the income tax correctly? How much should I pay in this or that case?

Individuals

Let's start with the conditions that apply to individuals. After all, they make up the bulk of taxpayers. As we have already explained, their income is taxed. Only not always. And in different volumes.

The thing is that an individual must pay this fee almost in any case. Moreover, in the amount of 13% of proceeds. Any purchase and sale transactions, as well as wages, are taxed. Winnings and treasures, too. There are exceptions, but there are not many of them.

For example, you should not pay for the income received in the form of donations from close relatives. Or if the transaction involved property that you have in possession for more than three years. In principle, these are all the restrictions that are in effect at the moment. From the rental of real estate, from the salary, from the sale of something, you will have to take a certain amount of money and transfer it to the state. By the way, hoards and winnings are taxed at 35%.

The Organization

What's next? How to calculate the corporate income tax? An example will be given later. Instead, it is still worthwhile to find out which rate to calculate.

The problem is that there is no certainty here. Instead, the Russian tax system offers many alternative approaches and solutions. For example, the standard rate for organizations is 20%. In some cases, you can encounter 30%, 15% and 9%.

In addition, companies that have chosen certain modes of taxation, say, USN, are exempt from profit tax. No, they will pay income tax, but only on a different system. About it a little later.

Remember: as soon as it comes to organizations, you have to take into account that in order to correctly answer how to calculate the profit tax (the example of "turnover" and without it will be indicated below), you must take into account both income and expenses for the tax reporting period . In practice, most often all calculations are made once a quarter.

For PIs

Special attention is paid to individual entrepreneurs. Why? The fact is that this type of activity is most often chosen by citizens who want to work for themselves. And, as practice shows, they choose a special system of taxation. Especially when it comes to some kind of "freelance" or "copywriting." Most types of business activities can be transferred to a simplified taxation system. Then you do not have to think hard how to calculate the profit tax correctly. The example, which is indicated below, will explain how easy and simple everything is.

Why does this happen? When the USN appears, you can rely on taxes in the form of 6% of the profits. That is, no costs are taken into account here. In fact, such a scheme greatly facilitates the life of individual entrepreneurs. No unnecessary papers and accounts, no torture with calculations. It is enough to know mathematics at the level of middle or high school. And that's all.

For the salary

How to calculate the profit tax (an example of accounts bothers and interests many)? One peculiarity related to individuals was missing. For them, the income tax can be reduced by a certain amount if the employees have underage children. This process is called deduction for children.

So, if the income does not exceed 280,000 rubles a year, and if there are underage children (or full-time students / cadets / interns / residents up to 24 years old), you can hope for a reduction in the tax base. This leads to a decrease in payments to the tax authorities.

One and two children are entitled to 1400 rubles deduction. On 3 or more, as well as for disabled children - 3000. In some cases, 6 and 12 thousand, respectively, are supposed, but such phenomena are almost not observed in Russia. Individuals also have the right to a double tax deduction if the spouse has refused this benefit.

The general principle

How to calculate the income tax of a separate unit and not only? This will help a single formula, which is understandable even for the student. That is, it is enough to substitute in it all the necessary values in order to get the amount due to payment. It applies to all income taxes. It does not matter who is dealing with - with an individual, an organization or an IP.

What will help to calculate the amounts due to payment? A formula that consists of only 2 elements. The first is the tax rate. It, as we already found out earlier, is established in this or that case specifically. The second is the so-called base. If you multiply these two components together, then you will receive a profit tax amount.

About the database

Many people have questions even here. How to calculate income tax? An example can not be brought and understood in full, until we understand what the tax base is. If the stake is a well-known component, then with the second element the situation is more difficult.

The tax base is nothing more than the amount levied on income tax. It will have to be based on calculations. It can decrease in different cases. An incorrect definition leads to incorrect calculations and problems with the tax authorities.

The tax base for individuals is simply their income. When it comes to companies and entrepreneurship, we can say that it consists of their profits and expenses. That is, the base in this case will be the amount received after deduction of losses and costs. Also, speaking about individuals, it is worth noting - tax deductions for children in the database will be taken into account without fail. Now that you know the subtleties of the process, you can think about how to calculate the profit tax for a month, quarter or year in any given case.

For individuals

Let's start with individuals. The least problems with them. For example, you work for a company, and you have a salary of 19,000. At the same time, the profit will be 228,000 rubles a year. There are three children - 5, 11 and 25 years old, and the second parent does not work.

With this scenario for the month we get the following picture:

(19 000 - 1400 x 2) x 0.13 = 2106.

Without deductions for children, if they were not, you would simply have to pay:

19,000 x 13% = 2,470.

For the year, in both cases, the amount of taxes is 25,275 and 29,640 rubles, respectively. Nothing difficult, right? There are no problems in this moment.

The Organization

Everything with organizations is much more complicated. After all, you need to know exactly what data will be taken into account in expenses, incomes, losses, profits, and so on. Many are frightened and panic as soon as they think about it. So how to calculate the income tax? The example will be the simplest.

So, there is a firm that received 4,200,000 rubles in profit for the quarter. The salary for employees, VAT, depreciation and raw materials was spent 1 million, and in the last reporting period the tax loss amounted to 200,000. We have a common organization in Russia, not with a foreign one.

Then it turns out that the tax rate will be 20%. In this case, the database is defined as:

(4 200 000 - 1 000 000 - 200 000) = 3 000 000 rubles.

From this amount we will make all calculations. Now all that's left is to multiply the base by the bet. It turns out:

3 000 000 x 0.2 = 600 000 rubles.

In this amount, the corporate income tax will be calculated.

For the list

Counting the due payments with your own hand is not so difficult. But to indicate them on the turnover-balance sheet is not such a simple task. After all, there are many different codes and components. Each element reflects certain revenues, revenues, losses and expenses. Have to take them into account and prescribe.

Here you must take into account only the most basic codes. It:

• 90.01 - revenue;
• 90.03 - VAT;
• 91.01 - non-sale incomes;
• 90.02 - the cost of production.

In principle, most often citizens try only to carefully read the correspondence of accounts and compare them with expenses-incomes. Everything is extremely simple, when you know what information to address. References in the relevant reporting programs are available. All comments are listed opposite the accounts.

Entrepreneurship

The last point to be taken into account is entrepreneurial activity. How to calculate the profit tax of an IP? The example in this case will be even easier than in the case of individuals. It has already been said that entrepreneurs often work on USN. So, they will take a tax rate of 6%. It is also extremely easy to determine with a base - everything that you got in this case is taxed.

It turns out that you just need to take the income for the year and multiply it by 6%. For example, in a year the profit makes 269 000 rubles. Then you will have to pay the tax authorities accordingly:

269 000 x 0.06 = 16 140 rubles.

Plus, transfer a certain amount of contributions to the Pension Fund and to health insurance. But this is a completely different matter.

As you can see, there is nothing difficult in this issue. It is because of such features of the taxation system that business in the USN is flourishing in Russia. There are no superfluous statements, turnover-balance sheets of huge volume, numerous accounts and so on.

In general, the profit tax can be calculated using special online calculators. This is not the best option, but it does. There are also services that make up a report sheet for you in parallel. You can use them, but you do not need to abuse it.