Taxes.
how
the corresponding tax rate percentage of the tax base is calculated tax amount in the tax base, as well as the amount of tax resulting from adding the amount of tax calculated separately as the corresponding tax rates percentages corresponding tax bases - in the separate account.
The total amount of tax when selling goods (works, services) is the amount obtained by adding together the amount of tax (the tax amount in the tax base is calculated as the corresponding tax rate percentage of the tax base).
Taxpayers - foreign organizations not as a taxpayer registered with the tax authorities, the total amount is not calculated. The amount of tax shall be calculated separately for each transaction on the sale of goods (works, services) on the territory of the Russian tax agents.
At the end of each tax period is calculated the total amount of tax for all items recognized subject to taxation. For the relevant tax period, taking into account all the changes that increase or reduce the tax base for the taxation period, relates the date of sale of objects of taxation.
When importing goods into the customs territory of the total amount of tax shall be calculated as the corresponding tax rate percentage of the tax base for the importation of goods into the customs territory of the Russian Federation, the tax base is defined as the sum of:
1) the customs value of the goods;
2) customs duties payable;
3) excise duties payable.
If each group of imported goods, the tax base is determined separately for each of the tax base the amount of tax is calculated separately. How the amount is calculated the total amount of tax, resulting from the addition of taxes, calculated separately for each of these tax bases.
Calculated separately for each of these operations the amount of tax related to sales
goods (works, services), taxed at a tax rate of 0%.
In the absence of accounting, or accounting objects of taxation of the taxpayer by calculation on the basis of data on other similar taxpayers to the tax authorities are entitled to calculate the amount of tax payable.
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