USN earnings 2012

In order to assist organizations and small and medium-sized enterprises, the Government of the Russian Federation in the law "On Accounting" provided for the possibility of their transition to a simplified taxation system (USN). Income tax in this case is calculated based on tax rates of 6% and 15%. In some cases, the percentage of computation of compulsory payments to the budget, the basis of which are STS revenues, can be established differentially. It depends on the category of payers (in the limit of five to fifteen percent).

How to calculate the STS income. Let's consider in more detail

The term "STS income" defines the financial result obtained in the process of summation of all numerical data and reflects in summary the numerical information about all financial and economic operations conducted by the organization or enterprise in the reporting period. The gross income is calculated by means of sequential processing of digital information using various accounting methods. At the first stage, all the data obtained as a result of each financial transaction is recorded in the primary documents: receipts, invoices, cash checks, incoming orders, payment requests. Then, analysis and synthesis of information in special registers is carried out using chart-accounts and tables. The total numerical value obtained by adding all the data received in the accounts and represents the required STS income, which is the taxable basis for calculating the profit tax.

According to the simplified tax system, depending on the choice of the taxpayer, two taxable rates are possible.

• The tax rate on income in 6%. In this case, the tax base is considered to be the gross income received as a result of miscalculations without deductions.
• The tax rate on income in 15%. The basis for taxation is the result obtained as a result of deduction from the income of all expenses authorized by the tax legislation. The total numerical result can turn out to be zero, positive, negative. The existing positive number means a real income and is subject to a fifteen percent tax. With the data received equal to zero, or with a negative result, no tax is paid to the budget.

Declaration of 2012

In the annual declaration of the simplified tax system, the incomes of 2012 are paid after the calculation at the above rates. Taxpayers applying a simplified special regime should report once a year. Organization - until March 31, and the FE - until April 30.

Mandatory payment of taxes, fees, as well as contributions to the USN

1. Contributions on insurance for OPS, TFHOMS and FFOMS, and also according to the calculations of the minimum wage.
2. Contributions for compulsory social insurance in case of occupational diseases and accidents.
3. Voluntary contributions for social insurance in case of temporary incapacity for work.
4. Excises.
5. The income tax (only for legal entities other than IP) with profits, according to Art. 224, item 2 - 5 of the Russian Tax Code.
6. NDFL (only IP) from income at tax rates, according to Art. 224, item 2 - 5 of the Tax Code of Russia.
7. VAT.
8. Transport tax.
9. Land tax.
10. Water tax.
11. Customs duty.
12. Government duty.
13. Fees for the use of objects of wildlife and for the use of objects of aquatic biological resources.

When filling out payment documents for payment of taxes, it is necessary to fill in all the twenty-figure BCF values accurately. STS revenues multiplied by the selected interest rate will be the desired number in monetary terms that need to be paid into the payment. Proper filling of documents is very important. After all, if qualifying budget codes are incorrectly indicated, money may not reach the treasury. In Order No. 180n, approved in December 2011 by the Ministry of Finance of Russia, changes are indicated in the CSC. Having specified them, you will be sure in the unerring performance of an important duty to the state - the payment of taxes. And, with a sense of accomplishment, you will sleep peacefully.