It will affect both any one (if there are permanent.
Representative offices in and a source of income in the Russian Feration.
With the exception of payers on the simplifi tax system.
A single tax on imput tax and a single agricultural tax.
It is not difficult to guess from
The name itself that the object of tax calculation is the organization’s.
profit, namely, the part of the lawyer database income that remains after ducting all expenses. In the course of its life, an enterprise produces goods, provides services, or performs work – it does not matter what type of activity is chosen, what is important is that the meaning of the business is in economic benefits (both in kind and in the form of money).
If there are economic benefits, then there are prerequisites for sharing with the state. However, if you work in the minus and receiv a loss, then naturally there can be no talk of charging tax. Then the tax base is equal to zero.
A short excursion into history
The income tax in Russian company the form we are accustom to appear relatively recently – in 2002. This event was prec by many reforms. Starting from the perestroika period and up to 2002, one could say that the backbone for further improvement of tax legislation was laid. From the moment the law on income tax was adopt and up to the present day, an entire industry of professional tax officials, optimization specialists, and managers has been form.
Previously, it was difficult to draw an
Analogy with any Russian company agb directory tax that had similar functionality. Although in the 17th century there was a “tribute” – a kind of prototype of income tax. It did not have an exact name, the whole point was but if you don’t know where to start, don’t worry! that mainly city citizens (merchants, artisans) duct a fifth, tenth, twentieth part of their own income to the authorities.