How to solve the problem of taxes

The aim of the tax reform of the Russian Federation was the creation of new terms in the tax area, which would improve the quality of training of skilled financiers that can implement innovations in practical activities of organizations. So important is the tax practice problem solving. The ability to solve problems on taxes allows you to explore ways of finding the elements of taxation and to build the skills of calculation of the tax base.

You will need

• Knowledge of the fundamentals of the subject "taxes and taxation"

Instruction

1. First of all, getting to the task of taxes, you need to determine what area of taxation are the problem. Objectives of taxes are: tax on profit, VAT, transport tax, personal income tax. Each of these types of problems is being solved by their algorithm. So getting to the task of taxes, it is very important to determine what type of tax they concern. You need to know the basic concepts of the subject "taxes" and getting to the tasks you need to carefully read the condition for this task.
2. Let's consider some algorithms to solve problems.
   Income tax
   
   Income tax payable profit organizations received over a certain period. To determine the amount of tax you need to know:
   
   - number of sold products during the period;
   
   - the price of the goods including VAT for the defective unit.
   
   - the amount of the expenses related to sold production;
   
   a number of other expenses including accrued taxes – D;
   
   - the number of losses from natural disasters – E;
   
   - the amount of income received from renting property to rent – F;
   
   - the amount of written off receivables – G;
   
   - the size of the fines received for violation of product supply contracts – H.
   
   Income tax calculate by the following formula:
   
   ((A*B) – (C+D) + (F+H) (E+G))*24/100
3. The algorithm of decision of task of finding VAT
   VAT – value added tax, which is levied in the process of sales. To determine the amount of VAT you need to know:
   
   1)size of the realized goods, works or services – A.
   
   The value added tax is found by the following formula:
   
   And*18%/118%