Presentation for the economy on the subject of personal income taxes. Individual income tax
Individual income tax (Chapter 23 of the Tax Code)
Federal Law of November 25, 2009 N 281-ФЗ,
Federal Law of 07.27.2010 N 229-FZ,
Federal Law of December 23, 2010 N 385-ФЗ,
Federal Law of December 28, 2010 N 395-ФЗ,
Federal Law of 07.03.2011 N 23-ФЗ,
Federal Law of 21.04.2011 N 77-ФЗ,
Federal Law of 21.06.2011 N 147-ФЗ,
Federal Law of July 18, 2011 N 235-ФЗ
ph.D., Associate Professor I.Pechenegskaya
1. Tax agents independently develop the forms of tax accounting registers and the procedure for reflecting in them information about the income paid to an individual (paragraph 1 of Article 230 of the Tax Code of the Russian Federation).
2. The procedure for the return of excess personal income tax withheld by the tax agent is prescribed (Clause 1, Article 231 of the Tax Code of the Russian Federation).
3. An excessively withheld personal income tax due to an employee acquiring tax resident status shall be returned by the tax inspectorate upon submission by a natural person of a declaration based on the results of the year (Clause 1.1, Article 231 of the Tax Code of the Russian Federation).
4. When determining the base for operations with securities and FISS, repos with securities and loans for securities, a tax agent should take into account documented expenses of an individual incurred without the participation of this tax agent (paragraph 18 of article 214.1 of the Tax Code of the Russian Federation). Changes in legislation in 2011
5. The entry into force of Art. 214.3 of the Tax Code of the Russian Federation, which establishes the features of determining the tax base for repurchase transactions, the object of which is securities.
6. When calculating the tax base on income in the form of material benefits from the acquisition of securities, the market value of the latter should be determined at the date of the transaction (paragraph 4 of Article 212 of the Tax Code of the Russian Federation).
7. Income from the sale of shares or stakes in the authorized capital of Russian organizations subject to certain conditions is not subject to personal income tax (paragraph 17.2 of article 217 of the Tax Code of the Russian Federation). Changes in legislation in 2011
Changes in legislation in 20118. A procedure has been established for accounting for subsidies received by small and medium-sized enterprises (Clause 4 of Article 223 of the Tax Code of the Russian Federation).
9. Personal income tax is not taxed on funds received from the budget for the development of personal subsidiary plots (paragraph 13.1 of Article 217 of the Tax Code of the Russian Federation).
10. Income from labor activities of compatriots, as well as members of their families who have moved to a permanent place of residence in the Russian Federation, is subject to personal income tax at a rate of 13 percent (paragraph 3 of Article 224 of the Tax Code of the Russian Federation).
Letter of the Ministry of Finance of Russia dated 02.11.2011 N 03-04-06 / 6-297
Material assistance on vacation paid by a Russian organization to its employees who are not tax residents of the Russian Federation is subject to personal income tax at a rate of 30 percent. In this case, the amount of material assistance not exceeding 4000 rubles. for the tax period are exempted from taxation. Changes in the legislation in 2011
Letter of the Federal Tax Service of Russia dated 10.26.2011 N ED-4-3 / [email protected]
The liquidated organization is obliged to provide information on employee income in the form 2-NDFL for the last tax period. The succession procedure in relation to the presentation of this information by tax legislation is not established.
Changes in legislation in 2011 Letter of the Federal Tax Service of Russia dated 10.21.2011 N ED-3-3 / [email protected]
Compensation for causing injury to a citizen or other damage to his health is not subject to personal income tax if it is paid in accordance with civil law.
Letter of the Ministry of Finance of Russia dated 10.27.2011 N 03-04-06 / 8-290
The form of information on the income of individuals and the amount of personal income tax accrued, withheld and transferred to the budget, as well as a form for reporting the impossibility of withholding tax and the amount of tax approved by Order of the Federal Tax Service of Russia dated 17.11.2010 No. MMV-7-3 / [email protected] Both of these documents are filled out in the form of 2-personal income tax, but in the field “Attribute” figure 1 is indicated if a statement of income is submitted (clause 2 of article 230 of the Tax Code of the Russian Federation), and figure 2 if a notification is submitted about the impossibility of withholding tax (clause 2). 5, Article 226 of the Tax Code of the Russian Federation).
Changes in legislation in 2011 The agency also noted that the income statement of individuals with attribute 1, presented annually for the organization as a whole, indicates the total amount of income and tax calculated. It reflects, in particular, income and the calculated amount of personal income tax, the amount of tax withheld and transferred, as well as the amount not withheld by the tax agent (which was previously reflected in the certificate with attribute 2). Therefore, an income statement of individuals with attribute 1 contains more general information.
Thus, even if the agent has already filed a notice about the impossibility of withholding tax from any individual, this does not exempt him from filing a statement of income of the specified taxpayer.
Changes in the legislation in 2011 Letter of the Federal Tax Service of Russia dated 13.10.2011 No. ED-4-3 / 16970
As explained by the Federal Tax Service of Russia in Letter dated 13.10.2011 N ED-4-3 / 16970, taxpayers with separate divisions calculate the monthly advance payment for the organization as a whole in the generally established manner. In this case, the amount of the advance payment is distributed! between the organization and separate divisions in the manner established for the distribution of advance payments (that is, based on the shares of the tax base given on line 040 of Appendix N 5 to sheet 02 of tax returns for reporting periods).
Thus, tax rates reduced by the laws of the constituent entities of the Russian Federation are taken into account when calculating monthly advance payments for the whole organization. When distributing them between separate divisions on the basis of shares of the tax base, tax liabilities are reduced for all separate divisions, which is adjusted when calculating the amounts of advance payments based on the results of reporting periods and tax on the results of the tax period.
In the case of overpayments at separate taxpayer units located in the constituent entities of the Russian Federation, when applying a reduced tax rate, such overpayments can be set off against future payments in the manner established by Art. 78 of the Tax Code.
Previously, the regulatory agencies did not give official clarifications on this issue.
Changes in legislation in 2011 The procedure for the submission to the inspection of information on the income of individuals and reports on the impossibility of withholding personal income tax was approved
Order of the Federal Tax Service of Russia of 16.09.2011 N MMV-7-3 / [email protected] “On approval of the Procedure for the submission to the tax authorities of information on the income of individuals and reports on the impossibility of withholding tax and the amount of tax on personal income”
Tax agents are required to submit to the inspection information on income paid to individuals and in some cases to report the impossibility of withholding personal income tax (paragraph 2 of article 226, paragraph 2 of article 230 of the Tax Code of the Russian Federation). The Federal Tax Service of Russia has approved the procedure for the submission of such information (hereinafter referred to as the Procedure) by Order of 16.09.2011 No. MMV-7-3 / [email protected], which will begin to operate on November 8 of this year. In accordance with the Procedure, information is presented in the form 2-NDFL in force in the relevant tax period.
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Changes in legislation in 2011 Letter of the Ministry of Finance of Russia dated 07.11.2011 N 03-04-06 / 4-299
Starting from January 1, 2012, when individuals pay interest on federal state-issued equity securities with mandatory centralized custody, as well as on other centrally-held equity securities, the issue of which will be registered by the state after this date, the depositary bank is recognized as a tax agent for personal income tax .
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CHANGES TO PIT 2012 The following is the legalized standard deductions for PIT for 2012:
The first child - 1.400 rubles.
Second child - 1.400 rubles.
The third and every next child - 3.000 rubles.
Disabled child under 18 years old - 3.000 rubles.
A student with a disability of I or II group up to 24 years old - 3.000 rubles.
The employee deduction has been canceled.
Presentations about “Taxes and Taxation”
The study of the nature of taxes, tax fees and other payments of a mandatory nature is greatly simplified by the possibility of free download tax and tax presentationson our website. They also study the main principles of building tax systems, the functioning tax system of the Russian Federation, the organization of tax control, elements of taxation, tax policy of the state, the most important categories and concepts that are used in Russia. The subject of studying presentations about taxes is relations that establish and charge taxes and other payments of a mandatory nature. A tax is a compulsory payment that is paid to the budget on time and in the amounts specified by law. A combination of different types of taxes forms the tax system of the country. Tax is an economic category with its inherent functions. The economic essence of taxes is monetary relations that are formed in the state with individuals and legal entities.
Presentations about income tax occupy an important place - as one of the main taxes levied on legal entities, because the value of such an indicator as profit is growing significantly in a market economy. The income tax system is used both in banks and in insurance companies, where they receive income from insurance activities. Today, there are different forms of ownership, therefore, economic competition creates the need to recover tax from the value of property. Therefore, the property tax of enterprises was introduced for business entities that are owners of property in the territory of the state. Payments for natural resources play an important role in the tax system of our state: payments for water, land tax, forest income, and others.
Presentations about the tax system of Russia can be divided, like taxes, into direct and indirect. The establishment of direct taxes is carried out directly on the taxpayer’s income, indirect taxes are introduced in the form of surcharges on the price of goods and they are paid by the consumer. In the case of direct taxation, monetary relations appear between the state and the taxpayer; in indirect taxation, the seller of the goods is the subject of tax. Among the presentations about indirect taxes, there is a presentation about the value added tax, which takes to the budget a part of the value added that is created at all levels of production and circulation. It is defined as the difference between revenue and material costs allocated to costs in production and circulation. Excise taxes are also indirect taxes, they are established by the state as a percentage of the selling price of the goods sold by the manufacturer.
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What is personal income tax? Personal income tax (PIT) is one of the types of direct taxes in the Russian Federation. It is calculated as a percentage of the total income of individuals without including tax deductions and amounts exempted from taxation in the tax base. Personal income tax is paid on all types of income received in a calendar year, both in cash and in kind. This, for example, wages and bonuses, income from the sale of property, fees for intellectual activity, gifts and winnings, sick leave payments (including the payment of temporary disability benefits by notaries, is recognized by the notary public as a tax agent. It must calculate, withhold and contribute to the personal income tax budget). The exception is non-taxable income.
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Personal income tax rate and deadlines for filing a declaration The basic personal income tax rate in Russia is 13%. The main part of personal income tax (primarily from wages) is calculated, withheld and transferred to the budget by the employer (tax agent). Income from the sale of property is declared by an individual independently. At the end of the year, a declaration is filled out and the amount of tax calculated by the individual is transferred to the budget. The declaration must be submitted to the tax office at the place of permanent residence (tax registration) before the end of April of the year following the year of receipt of income.
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Tax rates 13%. Basic tax rate. 35%. Costs of any winnings and prizes (in excess of 4 thousand rubles). Interest income on deposits with banks. In the form of a fee for the use of funds of members of a credit consumer cooperative. 30%. Persons who are not tax residents of the Russian Federation In the form of dividends from equity participation in the activities of Russian organizations, in respect of which the tax rate is set at 15%; From employment, in respect of which the tax rate is set at 13%; From carrying out labor activities as a highly qualified specialist, for whom the tax rate is set at 13%. 9% Income from equity participation in organizations received in the form of dividends by individuals who are tax residents of the Russian Federation. In the form of interest on mortgage-backed bonds issued before January 1, 2007, as well as on income of the founders of trust management of mortgage-backed mortgage
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Elements of personal income tax 1. Tax subject Personal income tax Individuals - tax residents; Individuals who are not tax residents, but who receive income in Russia. Tax resident - an individual staying in Russia for at least 183 calendar days for the next 12 consecutive months. Moreover, the period of stay in our country does not interrupt trips abroad for treatment and training for a period not exceeding six months. Regardless of the actual time spent in the Russian Federation, Russian military personnel serving abroad are recognized as tax residents of the Russian Federation, as well as employees of state authorities and local governments sent to work outside the Russian Federation.
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2. The object of taxation. Income of a taxpayer who is a resident of the Russian Federation received in Russia and abroad, as well as income of non-residents received in Russia. The income of residents is listed in Art. 208 of the Tax Code of the Russian Federation, some of which we will consider as an object of personal income tax. Dividends and interest Insurance payments Copyright Copyright Real estate for rent Real estate 3. The tax base is the total income of a citizen from which he is obliged to pay tax. It consists of all the income that a person receives during the year. It is on the tax base that the tax is accrued to the state budget.
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4. Tax rate For personal income tax, the main tax rate is 13%. In some cases, it can reach 35%, 30%, 9% (the reasons are described on slide 4) 5. The tax period - corresponds to the past calendar year. After a year, employers, individual entrepreneurs and persons who received taxable income are required to report on personal income tax to the inspectorate of the Federal Tax Service. 6. Calculation procedure: Amount of payer income * 13 100 \u003d PIT
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7. Payment deadline - Tax agents are required to transfer the amount of tax calculated and withheld no later than the day following the day the income is paid to the taxpayer. When paying the taxpayer income in the form of temporary disability benefits (including sick childcare allowance) and in the form of vacation pay, tax agents must transfer the amount of tax calculated and withheld no later than the last day of the month in which such payments were made. 8. Procedure for payment - Payment shall be made on paper receipt, it is also possible through a payment order, if the payment is made by a tax agent.
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9. Tax incentives Type of deduction Who has the right to receive personal income tax benefits Standard Military servicemen Employees of internal affairs bodies Persons who have become ill or disabled as a result of fulfilling tasks to prevent disaster at the Chernobyl nuclear power plant. Social Citizens who paid for their own treatment (or a loved one). Documentary evidence needed. Property Persons who have made the sale or purchase of real estate Professional Businessmen and persons with whom civil law contracts are concluded Number of children for whom they are given a “discount” Deduction amount, rub. One 1400 Two 1400 Three and more 3000 +3000 + 3000 ...
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Ministry of Education and Science of the Arkhangelsk Region State Autonomous Professional Educational Institution of the Arkhangelsk Region "Velsky Industrial and Economic College"
lecturer GAPOU JSC "Velsky Industrial and Economic College" Fedorenko Natalya Yakovlevna
"SOCIAL
TAX DEDUCTIONS
Personal income tax »
Tax deductions - This is the type of tax benefits that are provided by deducting them from the taxpayer’s income when determining the tax base taxed at a rate of 13%.
SOCIAL TAX DEDUCTIONS
Charitable
Educational
Medical
Pension contributions to NPFs
Additional insurance contributions to the funded part of the pension
non-profit organizations in the field of science, culture, education, healthcare, etc.
socially oriented non-profit organizations
charities
CHARITY TAX DEDUCTIONS
The amount of income sent by the taxpayer in the form of donations:
non-profit organizations to replenish the authorized capital
The deduction is provided in the amount of actual expenses, but not more than 25% from the amount of taxable income
- The costs of your training in institutions that have a state license (regardless of the form of training) - in the amount of expenses actually incurred, but no more than 120,000 rubles a year.
- The cost of full-time education of children in educational institutions - in the amount of the actual expenses incurred for this education, but no more than 50,000 rubles for each child in total for both parents (guardian or guardian). - on their children under the age of 24;
- wards under the age of 18;
- siblings under the age of 24;
EDUCATIONAL DEDUCTIONS
The deduction does not apply if tuition is paid at the expense of the employer, as well as maternity capital
- Social medical deductions are provided to taxpayers in the event that they incur costs to pay for treatment services in medical institutions of the Russian Federation, as well as the payment of medicines according to the lists approved by the decree of the Government of the Russian Federation. Provided in the amount of actual expenses incurred, but no more than 120,000 rubles.
- The amounts of insurance premiums paid by the taxpayer in the tax period under voluntary personal insurance contracts, as well as under voluntary insurance contracts of the spouse, parents and (or) their children under the age of 18, are also taken into account.
MEDICAL TAX DEDUCTIONS
Pension deductions
- The amount of pension contributions paid in the tax period under non-state pension provision agreements and insurance contributions under voluntary pension insurance agreements, but not more than 120,000 rubles a year.
- The amount of additional insurance contributions paid by the taxpayer in the tax period for the funded part of the labor pension in the amount of expenses incurred, which the taxpayer actually paid .
It is mandatory that the taxpayer submits documents confirming his actual expenses on non-state pension provision and (or) voluntary pension insurance
DOCUMENTS REQUIRED
FOR RECEIPT
- Statement to the tax authority for a deduction
- Help 2-PIT from your place of work;
- Declaration of your income for the past year (3NDFL form);
- Copy of contract the provision of treatment services, training;
- Copies of payment documents, confirming the payment of treatment (training) services;
- Copies of licenses medical and (or) educational institutions;
- Certificate of payment for medical services for submission to the tax authorities in the form approved by the joint Order of the Ministry of Taxes and Duties of the Russian Federation and the Ministry of Health of Russia of July 25, 2001 No. 289 / BG-3-04 / 256 (to receive a deduction for treatment);
- Copies of documents, confirming family relationships (birth certificate of a child, marriage certificate, etc.).
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