Among the 37 countries studied, Russia ranks 25th with a rate of 20%.
Post-Soviet countries such as Kazakhstan, Armenia, and Azerbaijan are at a similar level. However, there is no need to be upset, because in Europe they are much higher!
For example, in France, the income tax rate is 34.4%, in Italy – 31.4%, in Belgium – 34%.
Impressive, isn’t it? But the lucky ones in this regard are Cyprus (10%), beloved by many businessmen, and, oddly enough, with the same percentage rate – Bulgaria.
In Russia, 2% of the general pot goes to the Federal budget, and the remaining 18% – to the local ones. Local authorities have some authority regarding the regulation of the rate, but there is a minimum – not less than 13.5%.
We also recommend that you read the following materials:
“New land tax 2015-2016!”
“IP taxes 2015-2015: don’t have 100 rubles, have 100 friends!”
“Tax rates: how much should an organization pay!”
“Income tax: legal schemes, how to pay less tax!”
“Payment of taxes: what taxes must an individual entrepreneur pay under different tax regimes?” [/warning]
Tax calculation couldn’t be easier!
There is nothing supernatural in architect database calculating the income tax. As with any other tax, it is necessary to correctly determine the tax base (in our case, this is profit). Then we simply multiply the rate by the base:
To correctly determine the tax base, it is necessary to take into account the following points:
– Reporting period;
– The amount of income and expenses that reduce it for this period;
– The value of profit or loss
– Non-operating big burden in summary, here are the great integrations results income (not related to the main activity, for example, assets received free of charge, compensation for damages, various compensations for fines, etc.) and expenses (not related to production or sales big burden fines, legal costs, exchange rate differences, etc.).
If, due to the specifics o f the activity, the profit falls under different rates, then the bases are calculated agb directory separately.
Don’t forget about the payment deadlines!