Taxes

Tax social deduction - why not take advantage of this opportunity?

Tax social deduction - why not take advantage of this opportunity?

Last modified: 2025-01-24 13:01

Unfortunately, we do not always use our right. Citizens not only have obligations to the state, but vice versa. The tax social deduction is a great opportunity to partially offset the expenses incurred. They are discussed in the article

For Dummies: VAT (Value Added Tax). Tax return, tax rates and VAT refund procedure

For Dummies: VAT (Value Added Tax). Tax return, tax rates and VAT refund procedure

Last modified: 2025-01-24 13:01

VAT is one of the most common taxes not only in Russia but also abroad. Having a significant impact on the formation of the Russian budget, it is increasingly attracting the attention of the uninitiated. For dummies, VAT can be presented in a schematic form, without going into the smallest nuances

Example of income tax calculations. Tax calculation

Example of income tax calculations. Tax calculation

Last modified: 2025-01-24 13:01

So, today we will see with you an example of income tax calculations. This contribution is very important for the state and taxpayers. Only it has a lot of different nuances

Intestate inheritance taxes. Inheritance tax

Intestate inheritance taxes. Inheritance tax

Last modified: 2025-01-24 13:01

Inheritance is a great joy for many. Only in Russia since 2006 this process has undergone huge changes. Therefore, it is difficult to understand whether inheritance taxes should be paid or not

Where and how to find out if there are tax arrears

Where and how to find out if there are tax arrears

Last modified: 2025-01-24 13:01

This article explains what taxes are and how to find out what taxes are owed. Describes the main ways to do this

St. 154 of the Tax Code of the Russian Federation with comments. P. 1, Art. 154 Tax Code of the Russian Federation

St. 154 of the Tax Code of the Russian Federation with comments. P. 1, Art. 154 Tax Code of the Russian Federation

Last modified: 2025-01-24 13:01

St. 154 of the Tax Code of the Russian Federation determines the procedure for establishing the tax base in the process of providing services, selling goods or performing work. In the norm, special attention is paid to different ways of its formation, which the payer must choose in accordance with the terms of sale

Deadline for payment of transport tax by individuals and legal entities

Deadline for payment of transport tax by individuals and legal entities

Last modified: 2025-01-24 13:01

Terms for payment of transport tax are set separately for companies and individuals. This fee is paid exclusively by the owner of the car. The article explains that the payment deadline for companies is set separately by each region, and individuals must transfer funds before December 1 of the next year. The rules for calculating and transferring tax are given

Help "form 9": where and why to take it?

Help "form 9": where and why to take it?

Last modified: 2025-01-24 13:01

Reference "Form 9" is a registration document. Often people call it "about the composition of the family", but this is not an entirely accurate definition. Let's find out what information the "form 9" certificate includes, what it is for, where to get it and what you need for this

What is the real estate sales tax?

What is the real estate sales tax?

Last modified: 2025-06-01 07:06

The state budget is replenished from the taxes of citizens and enterprises. There are many types of taxes practiced in Russia. The number of subjects of tax law also includes the owners of real estate. The amount of tax depends on the civil status and on the individual characteristics of real estate

Types of taxation and their characteristics. What type of taxation to choose

Types of taxation and their characteristics. What type of taxation to choose

Last modified: 2025-01-24 13:01

Today we will study the types of taxation for legal entities and entrepreneurs. What are they like? And what is better to choose in this or that case? Each individual entrepreneur should know the pros and cons of existing tax payment systems. Otherwise, the business may fail. All this and more will be discussed below

Tax on the sale of an apartment: features, calculation of the amount and requirements

Tax on the sale of an apartment: features, calculation of the amount and requirements

Last modified: 2025-01-24 13:01

Each person must figure out how to correctly calculate and pay tax on the sale of an apartment. This article explains how to avoid having to list a fee. To do this, the period of ownership, the ability to use the deduction and the need to use the cadastral price of the object for calculation are taken into account

The procedure for calculating tax - features, requirements and comments

The procedure for calculating tax - features, requirements and comments

Last modified: 2025-01-24 13:01

Taxpayers are responsible for the timely and correct calculation of taxes. They must take all measures to ensure that the amounts of taxes are calculated correctly in a timely manner. What you need to know for this, and how to do it, we will tell in this article

SP on OSNO what taxes does he pay? General taxation system for individual entrepreneurs: reporting

SP on OSNO what taxes does he pay? General taxation system for individual entrepreneurs: reporting

Last modified: 2025-01-24 13:01

Everyone must pay taxes. And even individual entrepreneurs, regardless of whether they will conduct activities or not. But what deductions should IP make with OSNO?

Refund of tax deduction when buying an apartment: documents. Deadline for tax refund when buying an apartment

Refund of tax deduction when buying an apartment: documents. Deadline for tax refund when buying an apartment

Last modified: 2025-01-24 13:01

So, today we will be interested in the deadline for the return of the tax deduction when buying an apartment, as well as the list of documents that will be required to provide to the appropriate authorities. In fact, this question is interesting and useful to many. After all, when paying taxes and making certain transactions, you can simply return the “nth” amount to your account. A nice bonus from the state, which attracts many. But such a process has its own deadlines and rules for registration

Declaration for the sale of a car (less than 3 years of ownership). Tax return

Declaration for the sale of a car (less than 3 years of ownership). Tax return

Last modified: 2025-01-24 13:01

When selling a car, 13% of the transaction value must be transferred to the budget. But that's not all. Taxpayers also need to complete the report and submit it on time. Read more about how to fill out a tax return when selling a car, read on

Reference on the general taxation system: sample, features of obtaining and recommendations

Reference on the general taxation system: sample, features of obtaining and recommendations

Last modified: 2025-01-24 13:01

In our country, at the legislative level, merchants are given the opportunity to choose a taxation system suitable for doing business. In some cases, when making transactions, it is required to know which of the existing types of it is used by the counterparty. Let's try to figure out what a certificate of the general taxation system is. We give an example of it in the article

Trading fee: payment details. How to fill out a payment order?

Trading fee: payment details. How to fill out a payment order?

Last modified: 2025-01-24 13:01

In the cities of regional significance, a sales tax has been introduced since 2015. You need to pay it in case of registration for the use of the object of trade in one of the types of activities. Next, we’ll talk about when and how to transfer the trading fee, payment details will also be indicated

Transport tax for pensioners

Transport tax for pensioners

Last modified: 2025-01-24 13:01

What benefits are provided to pensioners when paying transport tax? And what categories of citizens are en titled to benefits in accordance with the Tax Code of the Russian Federation? About it in this article

How to find out the LLC taxation system by TIN: 4 ways

How to find out the LLC taxation system by TIN: 4 ways

Last modified: 2025-01-24 13:01

In this article we will tell you whether it is possible to find out the taxation system by TIN (individual tax number - a special code of any taxpayer in Russia - both an individual and a legal entity, which is issued to him upon registration at the tax office) and how do it. Let's start by defining such systems that exist today

Vehicle type: code in the transport tax declaration

Vehicle type: code in the transport tax declaration

Last modified: 2025-01-24 13:01

In order to prepare a transport declaration, you need to determine the type of vehicle code, and accountants often have difficulties with this. This article is devoted to this problem: here will be explanations regarding the instructions and everything that will have to be guided when defining the code

How to find out the IFTS code: three ways

How to find out the IFTS code: three ways

Last modified: 2025-01-24 13:01

We list three main ways to help you quickly find out the IFTS code: using an electronic service, TIN and a special directory. In conclusion, we also mention alternative methods

UIN: how to find out where to indicate and what it is for

UIN: how to find out where to indicate and what it is for

Last modified: 2025-01-24 13:01

Since 2014, when making payments and transfers in banks, it is required to indicate the UIN - a unique accrual identifier. Without writing such a code, the payment simply will not reach the addressee, which is why the question is still relevant: "How to find out the UIN of an organization?"

Personal income tax from sick leave: is the benefit taxable

Personal income tax from sick leave: is the benefit taxable

Last modified: 2025-01-24 13:01

Many workers, leaving the sick leave, realize that they received less than expected. Is Disability Benefit taxable?

Until what date to pay taxes? Tax codes and payment terms

Until what date to pay taxes? Tax codes and payment terms

Last modified: 2025-01-24 13:01

Taxes act as a kind of racket from the state. In case of violation of the terms of their payment, they are not only subject to payment all the same, but a fine and a pen alty will be collected from the non-payer

Arrears are Features of collecting arrears

Arrears are Features of collecting arrears

Last modified: 2025-01-24 13:01

Tax arrears are, in a word, debt. It is formed in case of non-payment of a mandatory payment to the budget within the time period established by law

Property deduction when building a house: documents, explanations

Property deduction when building a house: documents, explanations

Last modified: 2025-01-24 13:01

Property deduction when building a house: what documents are needed for this, where to submit them, what is the amount of the deduction

What are the taxes in Finland?

What are the taxes in Finland?

Last modified: 2025-01-24 13:01

In the framework of this article, we will consider the characteristics of the most popular taxes on the example of Finland, their main features and characteristics

How to find out the budget classification code? Budget classification codes for taxes

How to find out the budget classification code? Budget classification codes for taxes

Last modified: 2025-01-24 13:01

The problem of how to find out the budget classification code arises in front of almost every taxpayer when the deadline for paying taxes comes. No one can avoid it: neither the accountant of the organization responsible for the relevant transfers to the tax office, nor ordinary citizens who own housing, land, a car or a simple outboard motor

Where and how to pay property tax: payment methods

Where and how to pay property tax: payment methods

Last modified: 2025-01-24 13:01

Property taxes in Russia are paid by almost all modern citizens. This article will tell you everything about how to pay this fee

Lump tax: concept, examples

Lump tax: concept, examples

Last modified: 2025-01-24 13:01

Types of income taxes. What is UTII and how is it calculated? The place of lump-sum taxes in the taxation system of the Russian Federation. Examples of lump-sum or fixed taxes in world practice and modern Russia

How to return 13 percent of the purchase of an apartment?

How to return 13 percent of the purchase of an apartment?

Last modified: 2025-01-24 13:01

Buying any real estate, including apartments, involves high costs. The owner can return 13% of the cost of housing. This right is subject to applicable tax laws. Every citizen can take advantage of this opportunity

Where to find a sample application for a tax deduction for children

Where to find a sample application for a tax deduction for children

Last modified: 2025-01-24 13:01

The state, in order to support the ongoing demographic policy, has enshrined in the tax legislation a kind of benefit: a tax deduction for personal income tax for children. Why is personal income tax or income tax taken? Because this is exactly the obligation that almost all citizens of the Russian Federation, with the exception of pensioners, fulfill to the state - income is not withheld from pensions

Until what date do you have to pay taxes? Payment terms

Until what date do you have to pay taxes? Payment terms

Last modified: 2025-06-01 07:06

As part of this article, the terms for paying taxes on the most popular of them in 2018 will be considered. The article summarizes the main tax payments in the form of a table with a quarterly breakdown

Income code 4800: transcript. Other income of the taxpayer. Income codes in 2-NDFL

Income code 4800: transcript. Other income of the taxpayer. Income codes in 2-NDFL

Last modified: 2025-01-24 13:01

The article gives a general idea of the personal income tax base, amounts exempt from taxation, income codes. Particular attention is paid to deciphering the income code 4800 - other income

Application for the return of state duty to the tax: sample writing

Application for the return of state duty to the tax: sample writing

Last modified: 2025-01-24 13:01

When a citizen applies to state executive bodies, a state duty is paid to the budget. Its size is determined by the significance of the actions that the representative of the authorities or the applicant will perform. A sample application for the return of state duty to the tax is presented in the article

VAT including: how to calculate using the formula?

VAT including: how to calculate using the formula?

Last modified: 2025-06-01 07:06

It happens that the amount of the transaction, including VAT, is indicated in the documents. How to calculate the tax in this case? Let's look at this question with a simple example. And also tell you when it can come in handy in practice

How to get back the tax overpayment? Settlement or refund of overpayment. Tax refund letter

How to get back the tax overpayment? Settlement or refund of overpayment. Tax refund letter

Last modified: 2025-01-24 13:01

Entrepreneurs pay taxes in carrying out their activities. Often there are situations of overpayment. Making a larger payment also occurs for individuals. This is due to various reasons. You need to know how to get a tax refund

The land tax does not come - what to do? How to find out land tax

The land tax does not come - what to do? How to find out land tax

Last modified: 2025-01-24 13:01

Describes what taxpayers should do if the land tax does not come. The main reasons for the lack of notification are given, as well as the rules for determining the amount of the fee

Taxation of entrepreneurial activity: features, modes, forms

Taxation of entrepreneurial activity: features, modes, forms

Last modified: 2025-01-24 13:01

Taxation of business activities is considered an important point for every businessman. The article describes which modes can be used by entrepreneurs or companies. The pros and cons of various systems are given, as well as the rules for their application and transition

4-FSS: filling pattern. Correct completion of the 4-FSS form

4-FSS: filling pattern. Correct completion of the 4-FSS form

Last modified: 2025-01-24 13:01

Changes in tax legislation that came into force at the beginning of 2017 led to the fact that the administration of almost all mandatory contributions to non-budgetary funds turned out to be assigned to the tax authorities. The only exceptions were contributions for compulsory insurance against industrial accidents, in common parlance for injuries. They are still completely covered by social security

Transport tax - what is it? General provisions, deductions and features

Transport tax - what is it? General provisions, deductions and features

Last modified: 2025-01-24 13:01

Every Russian citizen should know what kind of taxes and in what period of time they should be paid. Good relations with the tax inspectorate and other state bodies depend on this. The transport tax is considered mandatory and popular. What is this fee? It is charged to all vehicle owners - individuals or companies

Payers of land tax are Taxation, terms of payment, amount of deductions

Payers of land tax are Taxation, terms of payment, amount of deductions

Last modified: 2025-01-24 13:01

Payers of land tax are individuals and enterprises. The article describes how this type of fee is calculated. The terms for transferring funds for legal entities or citizens are given. Describes liability measures for non-payers

What are the premium taxes? Types of premiums, features of their taxation

What are the premium taxes? Types of premiums, features of their taxation

Last modified: 2025-01-24 13:01

Bonuses are presented by the encouragement of employees who achieve high performance in the company. The article tells what taxes the premium is subject to, what are its varieties, and also how it is correctly assigned by the management of various enterprises. The rules for paying not only taxes, but also insurance premiums are listed

Three options when you can return the tax deduction for tuition

Three options when you can return the tax deduction for tuition

Last modified: 2025-01-24 13:01

The Tax Code of the Russian Federation provides for a social deduction for tuition - the return of part of the tax-free funds paid. An officially employed person has the right to submit a declaration to the tax office and return the money in the amount of 13% of the cost of his education. Money can be received only if a person constantly transfers personal income tax in the amount of 13% of all types of earnings

Will a pet tax be introduced in Russia?

Will a pet tax be introduced in Russia?

Last modified: 2025-01-24 13:01

Reason for the bill. Will he help zooworld? What will be the pet tax? What will its introduction lead to? Has the law been passed today? Is the news fake?

Taxes in Japan: percentage of deductions, types of taxes

Taxes in Japan: percentage of deductions, types of taxes

Last modified: 2025-01-24 13:01

Probably good to live in a country with the highest standard of living in the world. Here you only need to study, work and enjoy life, not worrying about the future. But is everything so simple? The well-being of a country depends on many factors, and one of them is the taxation system. In Japan, it is very different from those that exist in other countries

Deduction for children up to what amount? Standard child tax deductions

Deduction for children up to what amount? Standard child tax deductions

Last modified: 2025-01-24 13:01

Tax deductions are what attract many citizens. They rely on children. Not always and not for everyone. But if such an element exists, it makes taxpayers very happy. What is the tax deduction for a child? How much will it be?

VAT: due dates. Deadline for filing a VAT return

VAT: due dates. Deadline for filing a VAT return

Last modified: 2025-01-24 13:01

VAT is an indirect tax paid by businesses in many countries. What is the specificity of its Russian version? What are the nuances of VAT payment and reporting in the Russian Federation?

Decryption of lines 6-personal income tax. The procedure for filling out 6-NDFL

Decryption of lines 6-personal income tax. The procedure for filling out 6-NDFL

Last modified: 2025-06-01 07:06

In 2018, accountants will fill out an updated form 6-NDFL. What has changed in the reporting and have the tax authorities taken into account the wishes of accountants when developing it? Let's find out in this article. One thing is for sure - the new format is available for submission of reports in electronic form

What is a taxpayer's personal account?

What is a taxpayer's personal account?

Last modified: 2025-01-24 13:01

Every adult citizen has a so-called taxpayer personal account. What is this object? What is it for? As it turns out? All these questions are of interest to citizens. All this is closely related to taxes

What is tax monitoring? Law on tax monitoring

What is tax monitoring? Law on tax monitoring

Last modified: 2025-01-24 13:01

A new term has appeared in Russian law - "tax monitoring" (2015 was marked by the entry into force of the relevant laws). It involves the organization of a fundamentally new mechanism for interaction between the Federal Tax Service and enterprises

How is VAT refunded and who needs it at all?

How is VAT refunded and who needs it at all?

Last modified: 2025-01-24 13:01

Practically any business entity that maintains accounting takes part in operations that are inextricably linked with such a concept as VAT refunds. About the role and place of this phenomenon in the general system of taxation, reviews are very ambiguous

Tax audit: types, features

Tax audit: types, features

Last modified: 2025-01-24 13:01

An audit of tax reporting is a check of financial documentation for its compliance with the provisions of the Tax Code. This event can be authorized by both regulatory authorities and the head of the enterprise. Consider further its features

Charging property tax: postings in accounting

Charging property tax: postings in accounting

Last modified: 2025-01-24 13:01

The formation of budgets at various levels is due to the collection by the state of a part of the income of organizations and its redistribution. Tax payments of a particular business entity depend on many factors: the direction of work, the chosen mode, the availability of a settlement base, etc

Choice of taxation system. OSN, USN and UTII - which is more profitable

Choice of taxation system. OSN, USN and UTII - which is more profitable

Last modified: 2025-01-24 13:01

The choice of any tax regime is always linked to cost optimization. What to take as a basis? What taxes need to be paid? What reports are submitted? What will benefit? We will try to understand all these issues. Everyone knows that tax is often calculated according to the formula - income minus expenses. Let's see if this is always the case

Subject of taxation. Who pays what taxes

Subject of taxation. Who pays what taxes

Last modified: 2025-01-24 13:01

Taxation should be understood as a procedure fixed by law for the establishment, collection and payment of fees and taxes to the budget. It includes the establishment of rates, values, types of payments, rules for deducting amounts by different persons

Proper calculation of property tax: who pays, how much and for what?

Proper calculation of property tax: who pays, how much and for what?

Last modified: 2025-01-24 13:01

Due to the fact that the calculation of property tax has undergone some changes, for some citizens from 2014 it will become more noticeable. As for legal entities, they will have to pay a fee for both movable and immovable property

Calculation of UTII for IP

Calculation of UTII for IP

Last modified: 2025-01-24 13:01

ENV is a special regime that can only be used in certain regions and for a strictly limited number of areas of activity. It replaces many other taxes. The calculation of UTII is considered a simple process, and due to insurance premiums, entrepreneurs can reduce the tax burden

Amount of state duty for various operations

Amount of state duty for various operations

Last modified: 2025-01-24 13:01

Today, when applying to various government agencies for a number of legal actions, individuals and legal entities pay a certain fee. The amount of the state duty just depends on the type of operations that are supposed to be performed

What are extortions and how to deal with them?

What are extortions and how to deal with them?

Last modified: 2025-01-24 13:01

When sending a child to school, parents assume the need for financial investments for various needs: in the fund of the parent committee, to repair the classroom, charity, and so on. But what is their legal component and what are requisitions, we will understand in this article

Pricing steps and nuances. How to allocate VAT 18% of the amount?

Pricing steps and nuances. How to allocate VAT 18% of the amount?

Last modified: 2025-01-24 13:01

Unfortunately, not everyone thinks about pricing. Meanwhile, in the modern world, being economically illiterate comes out to be more expensive. Knowledge in the formation of the cost of the final product or service is necessary because we all use services and purchase goods

Tax holidays for small businesses

Tax holidays for small businesses

Last modified: 2025-01-24 13:01

Since last year, a law on tax holidays has been passed. What is it and what benefits does it provide?

Environmental fees: rates, collection procedures. Ecological fee calculation form

Environmental fees: rates, collection procedures. Ecological fee calculation form

Last modified: 2025-06-01 07:06

When carrying out activities that damage nature, compensation is collected in Russia. To approve this rule, a corresponding government decree was adopted. An environmental fee is deducted for certain pollution

Tax on the sale of an apartment: calculation features, requirements and recommendations

Tax on the sale of an apartment: calculation features, requirements and recommendations

Last modified: 2025-01-24 13:01

Who and how much pays tax on the sale of real estate? It depends on a number of circumstances accompanying the transaction. In 2018, changes regarding real estate transactions came into force. The new law regulates the terms, procedure and benefits for calculating contributions from income from the sale of houses and apartments

Taxes by TIN are now within the power of everyone

Taxes by TIN are now within the power of everyone

Last modified: 2025-01-24 13:01

Due to the large number of different payment receipts, people cannot figure out exactly what and where to pay. The Federal Tax Service foresaw this fact and provided an opportunity for all individuals and legal entities to view their unpaid taxes by TIN

What taxes are indirect taxes?

What taxes are indirect taxes?

Last modified: 2025-01-24 13:01

If there is a state, then there are taxes. These forced payments in favor of the country's budget have long become an integral part of the life of people and companies. Many citizens, however, have a poor understanding of what taxes and how they pay. Probably everyone knows about personal income tax and income tax. But there are other indirect fees that are also important to be aware of. In this article, we will consider which taxes are indirect and what is their distinguishing feature

Procedure and deadline for filing a tax return

Procedure and deadline for filing a tax return

Last modified: 2025-01-24 13:01

Filing a tax return is an absolutely familiar process for many citizens. Especially for organizations and individual entrepreneurs. But what is the deadline and procedure for filing a declaration with the tax service? What is needed for this?

How to issue a TIN for an individual - a step-by-step description, documents and recommendations

How to issue a TIN for an individual - a step-by-step description, documents and recommendations

Last modified: 2025-01-24 13:01

This article will tell you everything about how to get a TIN. What kind of document is this? How and where can it be done? What features of obtaining a TIN do you need to know?

How to find out the TIN of an individual: all ways

How to find out the TIN of an individual: all ways

Last modified: 2025-01-24 13:01

TIN - important information. It can be useful to the employer, and government agencies, and the citizen himself. This article will tell you how to find out the TIN of an individual

Indirect taxes - what is it?

Indirect taxes - what is it?

Last modified: 2025-01-24 13:01

Most of us several times a year are faced with the need to pay taxes and the procedures associated with this process: filling out a declaration, visiting the relevant institutions. But in fact, we pay taxes all the time, without even noticing it all the time

What are the types of tax rates?

What are the types of tax rates?

Last modified: 2025-01-24 13:01

There are 4 types of tax rates on the basis of which the modern tax systems of all countries of the world work

Difference between collection and tax: basic concepts

Difference between collection and tax: basic concepts

Last modified: 2025-01-24 13:01

Such concepts as taxes and fees are used almost everywhere in the economy. They involve the payment of a specific amount to the budget. The concept of tax and collection is enshrined in legislation. There is also a difference between a tax and a fee

Code of taxpayer category: designation. Country code, IFTS code on the title page of form 3-NDFL

Code of taxpayer category: designation. Country code, IFTS code on the title page of form 3-NDFL

Last modified: 2025-01-24 13:01

Citizens who report on income tax provide a declaration form 3-NDFL. Taxpayer category code - a digital designation that is indicated on the title page

Registering cash registers: step by step instructions

Registering cash registers: step by step instructions

Last modified: 2025-01-24 13:01

Under the new requirements, registration of cash registers is required. To do this correctly, you need to familiarize yourself with some of the nuances

Taxable base and its components

Taxable base and its components

Last modified: 2025-01-24 13:01

The taxable base is the payments and remuneration that accrue to workers recognized as objects of taxation during the pay period, and to those who were not subject to

Tax deduction when buying a home with a mortgage

Tax deduction when buying a home with a mortgage

Last modified: 2025-01-24 13:01

Today we will be interested in the tax deduction when buying a home. What it is? And how can you request it? To understand all of these issues and not only we have to in the article below. It's not as difficult as it seems. Especially if a person studies the legislative framework

UST is Accrual, contributions, postings, deductions, interest and calculation of UST

UST is Accrual, contributions, postings, deductions, interest and calculation of UST

Last modified: 2025-01-24 13:01

In the article we will tell you about one of the elements of the tax system of the Russian Federation - the unified social tax (UST). We will try to tell in detail about the very essence of the UST, accruals, contributions, taxpayers and other things that in one way or another relate to the UST

Resort tax in Russia

Resort tax in Russia

Last modified: 2025-01-24 13:01

Most Russians prefer to go to resorts during their holidays. And to this day resorts of the south of Russia are popular. The introduction of a resort tax is a hot topic today. We talked about her not too long ago. The instruction to introduce this type of tax was given by the President of the Russian Federation V. V. Putin

USN "Income minus expenses" - rate, accounting and calculation

USN "Income minus expenses" - rate, accounting and calculation

Last modified: 2025-06-01 07:06

A significant incentive in the development of SMEs is the taxation system. Its reform in Russia began in the 90s (the Soviet system simply did not imagine such a business). This constructive process was started in 1996 by the Federal Law "On the Simplified Taxation System". STS "Income minus expenses" and, as an alternative, STS "Income" were proposed as options for easing the tax burden for start-up entrepreneurs

KBK - what is it: questions and answers

KBK - what is it: questions and answers

Last modified: 2025-01-24 13:01

CBK - this is how accountants and financial workers call budget classification codes in their professional jargon. Experts began to actively apply them in the form in which they exist now in the early 2000s. The Ministry of Finance of the Russian Federation approved them by its order and annually adjusts them based on the needs identified during the budget process

Tax optimization: schemes and methods. Legal tax optimization

Tax optimization: schemes and methods. Legal tax optimization

Last modified: 2025-01-24 13:01

The goal of any business is profit. However, taxes must be paid on the same profit. No entrepreneur is exempt from taxes as such. But every entrepreneur has the right to choose such methods of calculating taxes, in which the final amount payable will not hit your pocket hard

Object of taxation: basic concepts and essence of its definition

Object of taxation: basic concepts and essence of its definition

Last modified: 2025-01-24 13:01

The object of taxation is a list of certain legal facts that determine the obligation of a business entity to pay tax for the implementation of the sale of goods. Also, the taxable object includes the import of goods into the Russian territory, the presence of property in personal possession, the receipt of an inheritance and simply income

Tax subjects: concept, types

Tax subjects: concept, types

Last modified: 2025-01-24 13:01

Among the main elements of the tax is the subject. What is the specificity of its legal nature? In what statuses can a subject of tax legal relations act?

Excises on fuel in Russia

Excises on fuel in Russia

Last modified: 2025-01-24 13:01

Excise taxes on motor gasoline and diesel fuel are a type of tax levied on entrepreneurs and organizations

Which organizations are VAT payers? How to find out who is a VAT payer?

Which organizations are VAT payers? How to find out who is a VAT payer?

Last modified: 2025-01-24 13:01

In the early 90s. of the last century, market reforms began in the Russian Federation. All spheres of the society's economic activity underwent transformation. Special attention was paid to tax relations. VAT was one of the first mandatory deductions that were put into practice

In what cases is income tax refund possible

In what cases is income tax refund possible

Last modified: 2025-01-24 13:01

Is income tax refund real? Definitely yes. Any working citizen of Russia who pays income tax can get back part of the money spent on education, treatment or buying an apartment

Tax on "parasitism" in Belarus: who pays and who is exempt from tax

Tax on "parasitism" in Belarus: who pays and who is exempt from tax

Last modified: 2025-01-24 13:01

President of Belarus Alexander Lukashenko on April 2, 2015 introduced a special fee, which is popularly known as the "parasitism" tax. If a person does not have a permanent job for six months, he must pay this type of fee to the treasury. A citizen who decides to evade payment obligations may receive an administrative arrest with forced labor

Social deductions for treatment, education: documents. Social tax deductions are provided

Social deductions for treatment, education: documents. Social tax deductions are provided

Last modified: 2025-01-24 13:01

The legislation of the Russian Federation provides for a very wide range of tax deductions for citizens. Among the most popular - social. What are their features?

EGRN - what is it? Unified State Register of Taxpayers

EGRN - what is it? Unified State Register of Taxpayers

Last modified: 2025-01-24 13:01

A significant array of information from the tax service is contained in the multi-level software and information systems "Unified State Register of Taxpayers" (EGRN) and "Unified State Register of Legal Entities" (EGRLE). What information do they contain and how can I obtain an extract from these registers? Let's try to figure it out

Tax control: bodies, goals, forms and methods

Tax control: bodies, goals, forms and methods

Last modified: 2025-01-24 13:01

Tax control is a special type of activity of specialized bodies. Employees of this service are authorized to conduct tax audits, as well as to supervise the financial activities of entities of all forms of ownership. How are tax controls and tax audits carried out? What are their goals and what types of these actions are there? Let's consider these points in more detail in the article

Theory of taxes and taxation

Theory of taxes and taxation

Last modified: 2025-01-24 13:01

The theory of taxes has its roots in economic writings of the eighteenth century. What is she considering?

Advances on income tax. Income tax: advance payments

Advances on income tax. Income tax: advance payments

Last modified: 2025-01-24 13:01

Large Russian enterprises, as a rule, are payers of income tax, as well as advance payments on it. How are their amounts calculated?

Basic is Features of the general taxation system

Basic is Features of the general taxation system

Last modified: 2025-01-24 13:01

The general system is distinguished by a fairly large list of deductions that are obligated to an economic entity. Some enterprises voluntarily choose this mode, some are forced to do so

Procedure and deadline for payment of transport tax by legal entities

Procedure and deadline for payment of transport tax by legal entities

Last modified: 2025-01-24 13:01

Tax is a mandatory gratuitous payment, which is forcibly levied by state authorities of various levels from enterprises and individuals to finance the activities of the state

How and why to use a bulk registration address?

How and why to use a bulk registration address?

Last modified: 2025-01-24 13:01

One of the most significant criteria for a good legal address is its mass character. What is it and what threatens the address of mass registration of an enterprise? Why are such addresses created and is there a chance to protect ourselves from such a misfortune

Common taxation system: advantages and disadvantages, transition

Common taxation system: advantages and disadvantages, transition

Last modified: 2025-01-24 13:01

The general taxation system is considered the most complex regime in the Russian Federation. The article describes how you can switch to this system. All taxes that individual entrepreneurs and companies have to calculate and pay are listed. Various declarations and reports that need to be submitted to the Federal Tax Service on a regular basis are indicated

Principles of building a tax system. The tax system of the Russian Federation

Principles of building a tax system. The tax system of the Russian Federation

Last modified: 2025-01-24 13:01

In the taxation system, each of its elements - the payer (legal entity or individual) is obliged to pay rent or tax. This article will consider the principles of building a tax system or some samples that should be applied in relation to taxpayers and the state

Taxes from individuals: types, rates, terms of payment

Taxes from individuals: types, rates, terms of payment

Last modified: 2025-01-24 13:01

Everyone should understand what taxes are levied on individuals. The article tells about what fees are required to be paid in a given situation. Lists all types of objects of taxation, applicable rates and rules for paying taxes

Calculation of corporate property tax

Calculation of corporate property tax

Last modified: 2025-01-24 13:01

Taxes are the basis of the state budget. The higher the tax, the richer the state. At the same time, we must not forget that too high tax rates can lead to the opposite effect: an outflow of investors and a drop in the performance of existing business entities. Such rules are also relevant for the tax on balance capacities of enterprises

Types of taxation systems in the Russian Federation

Types of taxation systems in the Russian Federation

Last modified: 2025-01-24 13:01

Every entrepreneur planning to open his own business should study all taxation systems. The types that can be used in Russia have many features. The article lists all modes, as well as the rules for their use, taxes paid and reports to be submitted