Have you tried daily to record your income andcosts? Try it! Occupation is very informative and no less fascinating. And perhaps you have been doing family bookkeeping for a long time and meticulously count every penny. But even in this case, it is unlikely that you add the value of the received gifts to the income part of the list, and you certainly do not calculate the benefit from saving on interest borrowed from friends before the salary of money.
But the accountant sometimes has to do it. Of course, only in relation to the income that the company employees received. After all, it is possible that these revenues should be transferred to the budget. (shortly - NDFL).
So what is this income?Most often - the salary. Only here it is not all limited. In essence, everything can be recognized as income, due to which personal budget has been replenished. And this means that literally everything is subject to personal income tax.
Например, облагаемым доходом может быть property that the employer has transferred to payroll. And also the gifts accepted from the employer - fortunately, not all, but only those that in total for the year are no more than 4,000 rubles. Here we are talking about income in kind.
There is an immaterial form of income,mentioned above. This is when a person saved on something. For example, he took an interest-free loan at work. Unpaid interest is also a taxable income. Only he acted not in the form of any values, but in the form of so-called material gain. And this is not a complete list.
But there are cases that the exact calculation of the receivedincome is impossible. For example, the company held a corporate event for its employees. With food, drinks, artists ... It seems that every employee received income. But how much? Unclear. And you will not count in any way. In such cases, the personal income tax is not deducted.
And yet, there are such incomes that are fromNDFL released altogether. But this is a separate, not less fascinating story, with which you can get acquainted in article 217 of the Tax Code of the Russian Federation. And while we talk about how to legitimately save on personal income tax.
One of these ways is the right to taxdeductions. What does it give? Firstly, the opportunity to demand that the calculation of the tax should not take the entire salary, but a smaller amount. Then they will keep less. And secondly, the chance to return part of the personal income tax, which has already gone to the budget.
There are four types of such deductions: standard, property, social and professional.
With standard deductions, income can be reduced byfixed amount monthly. There are two types of such deductions: for beneficiaries - 500 or 3000 rubles, and for those who have children - 1400 or 3000 rubles. But here, too, there are limitations: it is possible to apply a children's deduction until the income of a parent has exceeded 280,000 rubles since the beginning of the year.
Имущественный вычет полагается за покупку или construction of housing, as well as for the acquisition of land for the construction of housing or with it. The deduction limit is 2 million rubles, and taking into account the interest on target loans - 3 million rubles.
And there is also a property deduction for thoseon the contrary, sold his property. Restrictions, again, by type of property, number of years of ownership of property and the maximum amount of deduction (in the amount of income from the sale, but not more than 250,000 or 1 million rubles - depending on the property sold).
Receive education, treat, care aboutfuture retirement, do charity? So you have the right to social deductions. Annual expenses for such deductions should fit into 120 000 rubles. And if your children study for a fee, then the deduction limit is 50,000 rubles. per child (for both parents, guardians or caregivers).
And finally, professional deductions. Entrepreneurs can reduce their income on them: either in the amount of confirmed expenses, or in a fixed amount - 20% of the income received.
Choose the size of the deduction in the amount of confirmedcosts or according to the standard, the authors and performers of works of literature, science, art are also entitled. But citizens who work under civil law contracts (contracting or rendering services) cannot choose. They are entitled to reduce their income only by the amount of expenses incurred, and provided that there are documents.
