The notion "tax base" is introduced for the quantitative characteristic of the subject of taxation.
This quantitative characteristic is essential for calculating the value of the tax, but the object of taxation, binding to the payment of the tax, it is not.
Identification of the concepts of "tax base" and "object of taxation" is one of the common errors that cause violations of tax legislation.
The procedure for determining the tax base
For each tax, federal, regional,or local, which is used for calculating the tax base, it is established in accordance with the Tax Code of the Russian Federation. It is registered and the procedure of determining in each case. The rates applied in each case to federal taxes are established in the Tax Code, and for regional and local tax base for the application of these rates are the laws of the RF subjects, legal acts of representative bodies of municipalities.
To determine the tax base of the enterpriseobliged to keep accounting records and use accounting registers and other documents confirming the data on transactions relating to the objects of taxation. Mandatory registration of such operations and provided for individual entrepreneurs. For individuals who pay income tax, the tax base on which the tax is calculated at the rate of 13%, a total annual income.
How is the calculation of the tax base
Drawing up such a calculation - the dutytaxpayer, he should provide it for each tax reporting period cumulative from the beginning of the year. The tax base for various tax calculated differently for each tax, which is calculated based on the tax base, it is their own. So to calculate the tax base for income tax in the calculation, the following data:
- The amount from sales proceeds received forthe reporting period, this includes, for example, revenues from sales of goods and services produced or provided by the company, as well as from the sale of booms, property, plant and equipment and pr.-
- Expenditure on which the amount of income will be reduced, they include costs directly to production and those associated with the implementation-income sources
- A gain or loss from the sale - the amount of revenue and raskhodov-
- The amount of non-operating income (for financial transactions forward transactions) -
- The amount of non-operating expenses (on financial transactions forward transactions) -
- A gain or loss from non-operating income and expenditure operatsiy-
- The total amount, which is the tax base.
The amount of profits subject to taxation, calculated as the difference between the amount received by the tax base and the amount of loss to be carried.