You will need
- - Declaration form on income tax.
Refer to the provisions of article 283 of the RF Tax code and article 10 of Federal law No. 110-FZ, which determined the order of calculation of the amount of loss that can be taken to reduce the tax base in the reporting period.
Include part of the Declaration for tax on profit of the Application n 4 to Sheet 02 only when the enterprise has transferred the balance of loss at the beginning of the reporting period. To fill in this section is needed after the calculation of the tax base, which is reflected in line 100 of Sheet 02.
Enter in a line 010 of Appendix # 4 to Sheet 02 of the balance transferred loss at the beginning of the reporting period. This value must be posted in rows 020 and 030. The amount of the loss in the line 020 is defined on the basis of the RF Law No. 2116-1, and in line 030, there are costs which are calculated according to article 283 of the tax code. Make breakdown on years of their education.
Move the index line 100 of sheet 02 of the in line 140 of the Application No. 4. This value determines the amount of the tax base, which is necessary for calculation of loss from previous reporting periods. In line 150 it should be noted the size of the loss, which is adopted to reduce the tax base and it is noted in the row 110 of the Sheet 02.
Determine the difference of lines 010 and 150 and enter the result in line 160, which defines the transferred loss on the end of the reporting period. If the company has incurred losses during the past reporting period, this indicator is calculated by the difference in row 060 of the Sheet 02 and the line 070 of the Sheet 02, to which must be added the line 020, row 100 of the Sheet 5 and the line 530 Sheet 06.
Fill in a line 170, which is determined by the difference of rows 020 and 150.Then subtract line 160 line 170 and make a balance of loss transferred to the line 180.