Taxation of Profits

If the total amount of your purchases from the seller Center-Student more than:
- 500 $ the discount is 50%
- 150 $ the discount is 20%
- 100 $ the discount is 10%
- 30 $ the discount is 5%

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Taxation profit organizations: problems and solutions


INTRODUCTION

I. Theoretical part. Profits tax: PROBLEMS AND SOLUTIONS

1. Overview of the corporate profits tax in Russia

1.1 The essence of the corporate income tax, the objects of taxation, classification of income and expenses

1.2 The tax base, the tax rate on company income

2. Taxation of profits abroad and the value of the income tax in the formation of budget revenues

2.1 Taxation profit organizations in foreign countries

2.2 The role of the corporate income tax in the formation of the federal budget revenues

3. Problems profits tax and Solutions

3.1 Problems of profits tax in Russia

3.2 SOLUTIONS profits tax

II. The practical part

CONCLUSION

REFERENCES

APPENDIX


II. The practical part

Business Situation


An individual is planning to open a business in the direction - delivery of stationary retail premises.


Projected revenues - net for the year to 14 million. Rubles.


Costs 1.5 million. Rubles. including salary 3 people (including z / founder) 0.5 million. rubles.


It is necessary to define: what form of organization of activities (self-employment or the creation of a legal entity) would be preferable for him in terms of taxation?


For completeness and correctness of the findings is necessary to analyze all the possible options (the traditional system of taxation and special tax regimes - and UTII USN). Compare expedient to carry out in terms of the tax burden and the net profit from the business.


The choice of a variant of the decision must be justified.