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Lecture notes, cheat sheets
Budget system of the Russian Federation. Corporate income tax (lecture notes)
Directory / Lecture notes, cheat sheets Table of contents (expand) LECTURE No. 6. Corporate income tax The most important element of the tax policy of each state is the taxation of profits. Income Taxes is an important source of formation of the revenue part of budgets of different levels. Income tax is a direct, federal, and regulatory tax. Taxpayers of corporate income tax are: 1) Russian organizations; 2) foreign organizations operating in the Russian Federation through permanent representative offices or receiving income from sources in the Russian Federation. The object of taxation is the profit received by the taxpayer. Profit is recognized: 1) for Russian organizations - income received, reduced by the amount of expenses incurred; 2) for foreign organizations operating in the Russian Federation through permanent representative offices - income received through these permanent representative offices, reduced by the amount of expenses incurred by these permanent representative offices; 3) for other foreign organizations - income received from sources in the Russian Federation. Income includes: 1) income from the sale of goods (works, services) and property rights; 2) non-operating income. Incomes are determined on the basis of primary documents and other documents confirming the income received by the taxpayer, and tax accounting documents. Since the taxpayer reduces the income received by the amount of expenses incurred, the justified and documented expenses incurred by the taxpayer are recognized as expenses. Justified costs are understood as economically justified costs, the assessment of which is expressed in monetary terms. Expenses, depending on their nature, conditions of implementation and areas of activity of the taxpayer, are divided into expenses related to production and sale, and non-operating expenses. Production and distribution costs include: 1) expenses associated with the manufacture, storage and delivery of goods, performance of works, provision of services, acquisition and sale of goods (works, services, property rights); 2) expenses for the maintenance and operation, repair, maintenance and maintenance of fixed assets and other property in good condition; 3) expenses for the development of natural resources; 4) expenses for research and development; 5) expenses for compulsory and voluntary insurance; 6) other expenses: related to production and sale. The costs associated with the production and sale are divided into: 1) material costs; 2) labor costs; 3) the amount of accrued depreciation; 4) other expenses. The tax base is the monetary expression of profit subject to taxation. The tax base for income is determined by the taxpayer separately. Taxpayers calculate the tax base at the end of each reporting period based on tax accounting data. Tax accounting - a system for summarizing information for determining the tax base for a tax based on the data of primary documents grouped in accordance with the procedure provided for by the RF BC. The taxpayer shall keep separate records of income and expenses for operations for which a different procedure for accounting for profit and loss is provided. Income and expenses of the taxpayer are recorded in cash. Incomes received in kind as a result of the sale of goods (works, services), property rights are taken into account based on the transaction price. Non-operating income received in kind is taken into account when determining the tax base based on the transaction price. Market prices are determined at the time of sale or non-sale transactions. When determining the tax base, the profit subject to taxation is determined on an accrual basis from the beginning of the tax period. The tax rate is set at 24%. The amount of tax calculated at a tax rate of 6,5% is credited to the federal budget, and the amount of tax calculated at a tax rate of 17,5% is credited to the budgets of the constituent entities of the Russian Federation. The tax rate of the tax payable to the budgets of the constituent entities of the Russian Federation may be reduced for certain categories of taxpayers, but the tax rate cannot be lower than 13,5%. The tax period for tax is a calendar year. The first quarter, six months and nine months of a calendar year are recognized as tax reporting periods. Reporting periods for taxpayers who calculate monthly advance payments based on the actual profit received are a month, 2 months, 3 months, etc. until the end of the calendar year. At the end of each tax period, taxpayers calculate the amount of the advance payment based on the tax rate and taxable profit, calculated on an accrual basis from the beginning of the tax period to the end of the tax period. During the reporting period, taxpayers calculate the amount of the monthly advance payment in a certain order. The tax payable at the end of the tax period shall be paid no later than the deadline set for filing tax returns for the relevant tax period. Advance payments based on the results of the reporting period are paid no later than the deadline set for filing tax returns for the corresponding reporting period. Monthly advance payments due during the reporting period are paid no later than the 28th day of each month of this reporting period. Taxpayers who calculate monthly advance payments based on actual profits made pay advance payments no later than the 28th day of the month following the month following which the tax is calculated. Author: Natalia Burkhanova << Back: Budget revenues (Concepts of budget revenues. Federal budget revenues. Budget revenues of constituent entities of the Russian Federation. Local budget revenues) >> Forward: Excises
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