There are two ways of payment of income tax: over the counter and via charging.
In the recent past to pay tax through cashIt was not profitable. It seems that the organization and gain an advantage in the form of payment of the tax only on income that is actually received, but then only the implementation costs are included costs.
Therefore, most organizations pay income tax using the accrual.
You will need
- Recognizing or not recognizing the costs.
Most organizations need to make a choice: or to recognize the costs of payment, by which it will reduce the amount of taxable profit and pay the single tax, or else make separate payments for the net profit by reducing the tax base for the unified tax.
According to tax legislation and payment of compensation can not be considered a single object of taxation tax if they do not relate to charges,decreases in income tax the tax base in the current period. However, tax authorities do not agree with this choice of taxpayers, since classification and remuneration payments should be carried out in accordance with the Tax Code, but not willfully recognize or not recognize expenses for profits tax purposes.
Although there are a number of statutory payments,which are not taken into account expenses for profits tax purposes, these include, in particular, the premium that is paid to employees of organizations through targeted income and special-purpose funds. By means of special purpose refers to certain owners of companies is to pay the premiums.
The Tax Code requires such expenses asaccrued dividends and other income amount after tax in the formation of the base for income tax are not taken into account. That is why the recognized lawful assignment of remuneration for the year, paid from the profits of previous periods, respectively, and its exclusion from the tax base for the unified tax. Annual remuneration provided for by the collective agreement and is produced by the proceeds of previous years, as no such income in the reporting period for which a fee is payable. Therefore, do not include the payment of the single tax in the tax base.
The taxpayer is not possible to choose,which of the charges will be recognized, and which are not in the calculation of the tax base for the unified tax and income tax, but some payments are not deductible for tax purposes of profit, should not be recognized subject to taxation a single tax.
However, such remuneration and bonuses necessarybe documented and be made only on the grounds of owners making organizations, because only the owners can dispose of the net profit.