Tip 1: How to fill out a single simplified declaration
Tip 1: How to fill out a single simplified declaration
Officially, this document is called a declarationon a single tax in connection with the application of the simplified taxation system. It should be submitted once a year by all entrepreneurs using a simplified tax (except for cases of USN based on a patent), regardless of whether, including those who did not conduct business. In the latter case, a zero declaration is submitted.
You will need
- - a book of incomes and expenses or documents confirming them;
- - A special program for the formation of a declaration or an online service for filling it out and / or filing via the Internet.
Instructions
1
To fill out a declaration with a minimumThe probability of errors is best to use a special accounting program or online service, usually providing for its subsequent submission through the Internet, although other options are possible. If you do not use any of the above features, install a program on your computer or register with the selected online service. Most of them are paid, but there are also those where one can form a declaration and when using the demo version.
2
Some services, for example, "Electronic accountant" Elba "form a declaration on the basis of information on incomes and expenses,Which you reflect directly in their interface. There are options with the ability to export the necessary data from your electronic reporting in the format of Exel, 1C, etc. or Bank-client. In other cases, you enter the necessary data manually through the interface of the system or program. The source of the data is the book of income and expenditure accounting, in which you need to quickly reflect all the relevant operations (and this is more convenient). Otherwise, payment documents or information from the Customer Bank.
3
When completing all the required fields, give the command toFormation of a declaration. It will be stored on your computer for printing and transfer to the tax office in person or by mail or transferred to your inspection via telecommunications channels.
Tip 2: How to fill in the simplified tax declaration
Hand over a declaration accountants of various firms account for income annually. Only they all fill completely different documents. And all because someone surrenders a declaration about incomes, and someone a declaration under the simplified system of the taxation.
Instructions
1
The declaration form for the submission of reports onThe simplified taxation system was unified and approved in 2009 by the order of the Ministry of Finance of the Russian Federation. The rules for completing the declaration are also clearly defined. For example, you can fill it with a ballpoint pen, and you can print it on a computer. But when using electronics, it is important to ensure that the parameters, location and size of the fields do not change. For each indicator there is a field. It counts a certain number of cells. Fill in the information in them you need, starting with the first cell. The main rule in the design - in each cell a separate letter or number. All that relates to value, you should fill only in full money equivalent. Values less than 50 kopecks are omitted, more - rounded up to an integer value, and necessarily in the big side. If there are empty fields, then you should put dashes in them.
2
Actually, the declaration consists of severalsheets, stitched and entitled title page. The document itself should be divided into sections. The first section is the amount of tax, taking into account the simplified system of taxation, represented by the taxpayer proper. The second section is the calculation of the tax that must be paid and the minimum tax. All these indicators should be identified and indicated in the declaration by the accountant of the reporting organization.
3
In one of the fields declaration in the mandatoryorder it is necessary to specify the tax rate applied in the system of simplified taxation - 6%. It is for this and will be kept all the calculus. Also, mandatory in the fields of the declaration tables, you must specify the amount of income received and incurred expenses. If the organization pays the minimum tax, information on this also needs to be a declaration.
Tip 3: How to fill in the declaration on the simplified taxation system
The easiest way to fill in without errors a declaration On a single tax in connection with the application of a simplified system Taxation - use the online service "Electronic accountant" Elba ". This service is available on it and with a free account. For free, you can transfer the generated in the "Elbe" a declaration and to their tax inspection.
You will need
- - a computer;
- - access to the Internet;
- - account in the service "Electronic accountant" Elba ";
- - A completed section on income and expenses.
Instructions
1
If you do not have an account yet"Electronic accountant" Elba ", get him. To do this, go through a simple registration procedure. The information you entered about the company or the entrepreneur will be used for automatic generation of accounting documents.
2
After authorization in system go to the "Incomes and expenses" tab and depending on the object Taxation With a simple interface, enter all the income data for the last year and, if necessary, also included in the costs. This option will allow you to kill two birds with one stone: and fill out a declaration, and form a book of income and expenditure.And it is better to enter this data into the system as it arrives. This is not only a requirement of law, but also the best way to avoid confusion and exclude the possibility of mistakes.
3
When all the necessary data is entered, proceedOn the "Reporting" tab. In the list of actual tasks, select the delivery of the declaration and give the command to form it. The document generated by the system can be saved to a computer and printed for delivery in person or by mail or filed with the tax office online with the help of the Elbe.
Tip 4: How to fill out the tax return on the USO
Organizations, individual entrepreneurs who pay taxes under the simplified taxation system, must fill out a declaration. The form of the document is an attachment to the order of the Ministry of Finance of Russia No. 58n. The declaration consists of three sections, each of which must be filled out.
You will need
- - Order of the Ministry of Finance No. 58n;
- - The Tax Code of the Russian Federation;
- - the declaration form for the simplified system;
- - company documents;
- - Acts of local government;
- - accounting statements of the company for the tax period;
- - calculator.
Instructions
1
On each page of the declaration, enter the TINIndividual entrepreneur, if your company is registered as an IP. Specify the TIN, CAT of the organization, if the OPF company is an LLC or another form.
2
In the first section of the simplified system declarationtaxation state the number of the inspection to which you will report, the number of the tax authority at the location of the firm. As a rule, they coincide. Enter the code for the reporting period, the year the declaration was submitted.
3
Enter the name of the company that shouldCorrespond to the name in the charter, other constituent document. Write the surname, name, patronymic of the person who is registered as an IP if the company has an appropriate OPF.
4
The reliability and completeness of theConfirm the declaration of information with the signature, the date the document was filled. In case of submission of the declaration, the representative of the taxpayer needs a power of attorney, the number, the date of which is entered in the confirmation field of the representative's authority.
5
In the third section of the declaration, specify the amountIncome for the past tax period. Be guided by articles 249-251 of the Tax Code of the Russian Federation. Enter the costs that reduce the tax base. Indicate the amount of insurance premiums paid (they reduce the tax base, but not more than fifty percent).
6
The taxpayer has the right to choose the object of taxation,on which the tax base depends, by multiplying which by the rate the tax is calculated. When the object is income, the tax rate is equal to five percent of the income amount. If the object - income, reduced by the amount of expenditure, then the tax rate varies from 5 to 15 percent. The latter is established by the regulations of the local government.
7
In the second section, enter the amounts calculatedTax for the quarter, six months, nine months. The calculation of the tax is made on an accrual basis. Companies declare the declaration until March 31, individual entrepreneurs filed a document until April 30.
