Tax base when selling goods (works, services) is determined by the taxpayer based on an implementation produced by them or purchased any goods (works, services). It is in General case equal to the cost of goods (works, services), delivered (delivered) to customers. Database access added advances received against future deliveries. Therefore, in order to determine the tax base for the sale of goods, take the cost of the realized goods (work or services) in effect on the earlier date of: the date of shipment or the date of payment. Add to it the advances. The resulting amount will be the tax base.
When the transfer of goods (performance of works, rendering services) for own needs, the tax base is determined by the taxpayer as the cost of these goods (works, services) calculated on the basis of sale prices of identical (at their absence - homogeneous) the goods (or similar services), which operated in the previous tax period. If there were none, the tax base will be determined on the basis of market prices (in some cases subject to excise duties) and without the inclusion of tax. Thus, to determine the tax base in this case, find out the approximate market prices for similar goods prevailing in the previous period.
When goods are imported into the customs territory of Russia, the tax base is determined by the taxpayer in accordance with tax and customs legislation. To determine the fold:
1. The customs value of goods.

2. The amount of customs duties.

3. In the presence of excise duty is payable by the excise tax.
The sum of these three values will be the tax base. Remember that the tax base is determined separately for each group of goods of the same name, type and brand imported to Russia. If some of these groups have nepodaktsiznogo and excisable goods, the tax base is calculated separately for them. In case with Russia was previously exported the goods for processing and then returned to Russia, VAT is payable with the processing of these goods, therefore, the tax base is the cost of their processing.