The tax base


The tax base is a physical, value oranother characteristic of one object of taxation. It is a monetary expression of profit, which is subject to compulsory taxation in accordance with Article 274 of the Tax Code. The tax rate is applied directly to it. The general procedure for determining it is regulated by the Tax Code of the Russian Federation in Article 54-1. The definition of the basis for the calculation of taxes of various types is also based on various articles of the Tax Code.

Value indicators characterize the objecttaxation in calculating taxes on property of individuals or legal entities; Physical - objects of extracted raw materials. In respect of all minerals, the base is determined by the payers themselves.

The tax base is formed using the following methods:

  • cash (assignment), in which income is the amount received by taxpayers for a period, and expenses - all amounts paid for this time;
  • in which income is recognized as the amount for which the right arose in the tax period, regardless of whether they were received at this time (or later).

Legal entities pay taxes based on the results ofpast the tax period, on the basis of own accounting data or on the basis of other documented data on all objects subject to taxation.

Individual entrepreneurs calculate the tax base also at the end of the reporting period according to the income and expense records in the manner established for their MNF and the RF Ministry of Finance.

For other taxpayers (citizens,individuals), the tax base is calculated on the basis of data on taxable incomes that come from organizations, or according to own income accounting (in arbitrary form).

Features of the calculation of databases for different types of activities are established by articles 154-162 of the Tax Code. Taxes do not impose those transactions, which are prescribed in Article 149-1 of the Code.

In cases where distortions were detected(errors) in calculating the base, which relate to the past period, then in the current reporting period, the amount and tax are recalculated for the corresponding time.

VAT tax base is applied for the implementation ofgoods at different tax rates. In this case, the database is determined separately for each type of goods that are taxed at different rates. If the same VAT rates are applied, the base is calculated in aggregate for all transactions conducted at this rate. When determining the base in foreign currency, it is recalculated into Russian rubles at the Central Bank's exchange rate as of the date of sale or actualization of expenses after the fact.

Tax base for personal income tax (personal income tax)refers to income received in kind and in cash or as a material benefit. The base is determined by individual types of income. They can be taxed at rates of 9, 13, 30, 35 percent.

Tax base for transport taxis calculated in relation to any vehicles with an engine - as power with horsepower; in relation to aircraft with jet engines - as the thrust of the engine on takeoff in terrestrial conditions; in respect of water - as gross tonnage; in respect of other air and water resources - as units of the vehicle.

All modes of taxation on USN (simplifiedsystem) have their own base for calculating taxes. For their calculation, such taxable objects as income or incomes reduced by expenditures are applied. When calculating the tax, 6% of the amount is reduced by the pension contributions paid. When determining the base by 15%, the amount of income is reduced by the costs incurred.

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