history of taxation more than one thousand years.It is therefore logical that has always been in the commission of tax payment, and there will be a system to exercise control over tax payments.
On this basis and taking into account the constant changes in the current tax legislation, examine how to keep personal income tax (tax on incomes of natural persons) in the Russian Federation.
Base tax payment
income tax withheld from wages.It is calculated in proportion to the salary earned.To date, the basic tax taxation of those living in the Russian Federation (tax residents) is more than 183 days and 12 months, it is considered 13%.This means that, even without being a subject of the Russian Federation, but living in it most of the time, a tax levy of 13% - Art.224 of the Tax Code.
For those who were on the territory of the Russian Federation under the above mentioned period (tax non-residents), income collection is already 30%.An example is a fairly common situation where a citizen of the Russian
confirmed resident status is a copy of the passport with arrival dates in the Russian Federation and departure from the country.It is better to have the original document and its copy.
Special rates (35%) are provided with such income as winning the lottery or material gain.
material benefits considered:
- sum of any win or prize obtained in various competitions, events, or the advertised product, if it exceeds 4000 rubles.
- Percentage of contribution in rubles, if the final amount will exceed the refinancing rate at 5%.For deposits in foreign currency rates has size 9% - Art.214.2 of the Tax Code.
- saved by a percentage amount of the loan, according to part 2 of article 212 of the Tax Code.
worth noting one exception to this rule.The tax is not obkladyvaetsya amount saved on interest, which provides for the acquisition of property or building a house.
tax on material gain is paid by yourself - person to receive this benefit.To do this, you must provide a fully completed tax return to the tax office.
Income exempt from taxation
Incomes, which are completely exempt from taxation include:
- allowances issued by the state.
- pension payments.
- Interest income from bank deposits, located in the Russian Federation.
- Sports Awards.
Withholding tax on income from
gross salary deduction occurs 13% of the tax.For each 1,000 rubles deducted 130 rubles, then, with 10 thousand - 1300 rubles.This applies to people who do not have children.The tax rate is decreased depending on the presence of one or more children, as well as, depending on the degree of disability.
Now you know how to keep personal income tax.The calculation of this indicator is simple enough, any problems should arise.Further information on taxation can be obtained from the articles:
- How to calculate income tax
- What are
- taxes What are the taxes to which the budget