Presentations about “Taxes and taxation. Presentation on the topic "taxes" Personal income tax personal income tax presentation

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Ministry of Education and Science of the Arkhangelsk Region State Autonomous Vocational Educational Institution of the Arkhangelsk Region "Velsk Industrial and Economic College"

Lecturer GAPOU JSC "Velsk Industrial and Economic College" Fedorenko Natalya Yakovlevna

"SOCIAL

TAX DEDUCTIONS

personal income tax"

tax deductions- this is a type of tax benefits that are provided by deducting them from the taxpayer's income when determining the tax base, taxable at a rate of 13%.

SOCIAL TAX DEDUCTIONS

Charitable

Educational

Medical

Pension contributions to NPF

Additional insurance premiums to the funded part of the pension

non-profit organizations in the field of science, culture, education, healthcare, etc.

socially oriented non-profit organizations

charitable organizations

CHARITY TAX REDUCTIONS

The amount of income sent by the taxpayer in the form of donations:

non-profit organizations to replenish the authorized capital

The deduction is given in the amount of actual expenses, but not more than 25% from the amount of taxable income

Expenses for their education in state-licensed institutions (regardless of the form of education) - in the amount of actually incurred expenses, but no more than 120,000 rubles per year.
Expenses for full-time education of children in educational institutions - in the amount of actually incurred expenses for this education, but no more than 50,000 rubles for every child in total amount both parents (guardian or trustee). - for their children under the age of 24;

- wards under the age of 18;

- brothers and sisters 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 expenses for paying for treatment services in medical institutions of the Russian Federation, as well as paying for medicines according to the lists approved by a decree of the Government of the Russian Federation. Provided in the amount of actual expenses incurred, but no more than 120,000 rubles.

Also taken into account are the amounts of insurance premiums paid by the taxpayer in tax period under voluntary personal insurance contracts, as well as under contracts voluntary insurance spouse, parents and (or) their children under the age of 18.

MEDICAL TAX REDUCTIONS

Pension contributions 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 per year.

The amount of additional insurance contributions paid by the taxpayer in the tax period to the funded part of labor pension in the amount of expenses incurred, actually paid by the taxpayer .

It is mandatory for the taxpayer to submit documents confirming his actual expenses for non-state pension provision and (or) voluntary pension insurance

DOCUMENTS REQUIRED

TO RECEIVE DEDUCTIONS

Statement to the tax authority for a deduction
Help 2-NDFL from your place of work;
Declaration of your income for the past year (form 3NDFL);
Copy of the contract provision of services for treatment, training;
Copies of payment documents, confirming payment for treatment (training) services;
Copies of licenses medical and (or) educational institutions;
Payment information medical services for submission to the tax authorities in the form approved by the joint Order of the Ministry of Taxation of Russia and the Ministry of Health of Russia dated July 25, 2001 No. 289 / BG-3-04 / 256 (to receive a deduction for treatment);
Copies of documents, confirming family relations (birth certificate of a child, marriage certificate, etc.).

The essence of the tax on personal income, the definition of payers, the object of taxation, the tax base and rates in accordance with the Tax Code of the Russian Federation. Deadlines for filing a tax return. The procedure for the collection and return of tax, the calculation of tax deductions.

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SOCIAL DECISIONS 219

THE TAXPAYER'S PERSONAL EXPENSES ARE DECUTED FOR: treatment; education; charitable purposes (“-” no more than 25%); non-state pension provision (voluntary pension insurance). in aggregate no more than 120,000 rubles per year (except for the cost of educating children and expensive treatment)

slide 3

EXAMPLE

The total taxable income of Petya Dobry for 2011 amounted to 400 thousand rubles. During the year, Petya transferred 80 thousand rubles. to the account of the charity fund for saving stray animals, and also bought and donated animal feed to the fund in the amount of 15 thousand rubles. Determine the amount of the social deduction.

slide 4

DEPOSIT FOR CHARITABLE PURPOSE

MAX deduction = 400 thousand rubles * 25% = 100 thousand rubles. Petit's deduction = 80 thousand rubles.

slide 5

EXAMPLE

In 2007, Potap acquired a private house in the village for 1,600 thousand rubles, and in 2009, an apartment in equal shares with his wife Nastya for 1,200 thousand rubles. The apartment was sold in 2011 for 3 million rubles, and the house in the village for 2 million rubles. Determine the size of the property deduction for Potap and the amount of personal income tax.

slide 6

SOLUTION

1. The house in the village has been owned by Potap for more than three years, so the income from the sale of the house is exempt from personal income tax. 2. Potap's income from the sale of the apartment is 1.5 million rubles (3 million rubles * 50%), Property deduction for personal income tax: actual expenses = 600 thousand rubles (1200 thousand rubles * 50%) or fixed deduction in the amount of 500 thousand rubles (1 million rubles * 50%). Potap is more profitable to use the first deduction, equal to 600 thousand rubles.

Slide 7

1. Tax base for personal income tax = 1500 thousand rubles - 600 thousand rubles = 900 thousand rubles. 2. Personal income tax from the sale of an apartment = 900 thousand rubles * 13% = 117 thousand rubles.

Slide 8

The amount of professional deductions

in the amount of actually incurred and documented expenses directly related to the performance of these works (rendering of services); 20% - for individual entrepreneurs; 20%-40% - under copyright agreements

Slide 9

EXAMPLE

The famous composer Stepan Unrecognized wrote a new song for Dima Bilan. The amount of the contract with the singer for writing a song was 100,000 rubles. The documented expenses of Mr. Unrecognized amounted to 20,000 rubles. What kind of professional deduction is beneficial for the composer?

Slide 10

SOLUTION

Option 1. Application of a professional deduction in the amount of actual costs: Tax base = 100 thousand rubles - 20 thousand rubles = 80 thousand rubles. Personal income tax \u003d 80 thousand rubles * 13% \u003d 10.4 thousand rubles. Option 2. Application of a fixed professional deduction (25%): Tax base = 100 thousand rubles. - 100 thousand rubles * 25% \u003d 75 thousand rubles. Personal income tax \u003d 75 thousand rubles * 13% \u003d 9.75 thousand rubles. ANSWER: It is more profitable for Stepan to apply a fixed deduction.

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Basis and legal basis for personal income taxPersonal income tax (abbreviated as personal income tax) is
a tax that applies to absolutely everyone, because we all
we are individuals. His old, more common and
common name - income tax". All these names are speaking: they contain two main meanings of the tax:
- this tax is levied on income,
- This tax is applicable to individuals.
Individuals in this case are citizens
Russia and non-citizens of Russia, adults and children, men and
women... The main thing is that an individual has an income,
to be taxed. personal income tax is dedicated
voluminous Chapter 23 of the Tax Code of the Russian Federation.

PIT taxpayers

tax resident
Individuals outside
dependencies
from
citizenship
RF,
actually
located
on the
territory
RF
not
less than 183 calendar
days within 12
months in a row
Tax non-resident
Physical
faces
outside
depending on citizenship
RF
or
foreign
states that are
on the territory of the Russian Federation less than 183
calendar
days
in
for 12 consecutive months

Object of personal income tax

In accordance with article 209 of the Tax Code of the Russian Federation, the object of taxation
income received by taxpayers is recognized. For
individuals who are tax residents of the Russian Federation
Federation, this is all income received both in Russia and for its
outside. For non-tax individuals
residents, the object of taxation will be only income from
sources in Russia.
Thus, in order to determine whether a physical
person to pay personal income tax Russian Federation, necessary
find out not only the tax status of an individual, but also
source of income.
Lists of income attributable to income from sources in the Russian Federation
Federation and outside it, are given in article 208 of the Tax Code of the Russian Federation

Tax base for personal income tax

The tax base for personal income tax is a monetary expression
taxpayer's income. When determining the tax base
all income received in cash and in
in kind, as well as in the form of material benefits.
Various types of withholding of income, including by a court decision,
do not reduce the tax base. The tax base is determined separately
for each type of income for which
various rates. For income taxed at a rate of 13%, the tax
the base is defined as the monetary value of such income,
reduced by the amount of tax deductions that are provided for
Art. 218-221 of the Tax Code of the Russian Federation. If the taxpayer's income is less than the deductions,
tax base is zero
Information about the features of determining the tax base for
various types of income contain art. 211-215 Tax Code
RF:

personal income tax rates

Taxable period

For personal income tax tax
The period is a calendar year. According to the results
tax period payers of personal income tax who
are required to calculate and pay taxes
or want to receive tax deductions, represent
tax returns to the tax authorities. BUT
tax agents at the end of the tax period
submit information to the tax authorities
income of individuals and the amounts accrued and
withheld taxes.

Income subject to personal income tax

Sales income
valuable papers
13/30%
Sales income
real estate and
other property
13/30%
Salary
13/30%
Interest 13/30%
Income from renting
rent
real estate and
other property
13/30%
Income from
copyright
13/30%
Dividends
9/15%
Insurance
payments
Reward
for completed
job13/30%

Income not subject to income tax

Standard tax deductions

Deduction of 3000 rubles
monthly
Affected by disaster
at the Chernobyl nuclear power plant
Participated in trials
nuclear weapons up to 31
December 1961
Injured from the accident
Software "Mayak" and discharges
radioactive waste into the river
Techa
Disabled Great
Patriotic War
Disabled people I, II, III groups from
the number of military personnel
injured in the defense
USSR, RF.
Deduction of 500 rubles
monthly
Heroes of the USSR and the Russian Federation, persons,
awarded the Order of Glory
three degrees
Persons of the civilian staff
SA and Navy of the USSR, bodies
internal affairs and
state security
the USSR
Participants of the Second World War, blockade
For prisoners of concentration camps
Disabled since childhood, as well as
disabled people of I, II groups
donated bone marrow for
rescuing people affected
at the Chernobyl nuclear power plant

Standard deductions for children

Monthly deduction
double deduction
1400 rub. - on the first and
second child
2800 rubles - for the first and
second child
3000 rub. - on the third and
subsequent children
3000 rub. – per full-time student
forms of education, student,
graduate student up to 24 years old
6000 rub. - on the third and
subsequent children
This deduction is for
every child under the age of
18 years and also for each
student
day
forms
education up to the age of 24. Valid until
month in which income exceeds
280000 rub.
Widows (widowers), single
parents (before
marriage), guardians, trustees,
foster parents, and
parents of children with disabilities.
Provided monthly
up to the month in which income
will exceed 280,000 rubles.

Social tax deductions

Type of social deduction
Deductible limit
Donations to charities In the amount of actual expenses, but
organizations
no more than 25% of the amount of income
taxpayer
The cost of educating children
next of kin
taxpayer

no more than 50,000 rubles per year for
each child in total
both parents
Costs for your education
In the amount of actual expenses, but
no more than 120,000 rubles per year.
The cost of their own treatment, children,
next of kin; amounts
insurance premiums under contracts
voluntary personal
insurance (medical)
In the amount of actual expenses, but
no more than 120,000 rubles per year
The amount of contributions paid
Not more than 120000 rub.
NGO agreements and funded
part of the pension

property deductions

Type of property deduction
Deductible limit
Income from the sale of houses, apartments,
cottages, land plots
No more than 1 million rubles.
Income from the sale of other property, Not more than 250 thousand rubles.
owned not
less than 3 years
Construction costs or
purchase of a house, apartment or
shares in them
No more than 2 million rubles
Target repayment costs
loan or refinancing
targeted loans
No limits

Professional tax deductions

Who is granted the type of deduction
Deduction amount
Sole proprietors, notaries,
lawyers
The amount of expenses
directly
associated with
income generation
20% of the total
income
For taxpayers
receiving income from
civil contracts
Amount of expenses
without documented
confirmed
expenses (cheques,
cash receipts
orders) not
provided
For taxpayers
receiving copyright
remuneration
Amount of expenses
20-40% income