On this sheet is the tax calculation. In this case, you must specify the attribute of the taxpayer. If the organization is not a producer of agricultural products, is not a resident of economically advanced zones or economic free zones, as well as organizations that do not belong to those listed in paragraph 1 of Article 275.2 of the Tax Code of the Russian Federation, then you need to put "1".
Next, you need to fill in the lines for income and expenses from sales and non-operating income and expenses. After filling in these lines, the taxable base is calculated, based on which the income tax is calculated below. You need to calculate it both at the full tariff rate and with a breakdown by budgets.
Also, this section indicates the amount of advance payments Germany WhatsApp Number List for the current reporting period, the amount of additional payment for the previous period and the amount of advance payments for the next reporting period.
In the first appendix to sheet , organizations must indicate their income in more detail - income from the sale of everything and in the context of income from the sale of manufactured goods and purchased goods. Income from the sale of other types of property, non-operating income should also be listed in this section. It is from this section that the amount of total income from sales and non-operating income is transferred to line 010 and 020 of sheet 02.
Annex 2 to sheet 02
This section is quite extensive. In it, organizations should describe their expenses. If the method of recognition of income and expenses is “on accrual”, then it is necessary to indicate expenses in accordance with the division into direct and indirect in lines 010 and 030.
With the "cash" method of recognition - lines 010-030 do not need to be filled out.
The amount of the total recognized expenses is transferred to line 030 of sheet 02.
This section also indicates the amount of accrued depreciation, broken down by accrual method.
It is necessary to fill in the lines for non-operating expenses with clarifying analytics for certain types of expenses. From this section, the amount of non-operating expenses is transferred to line 040 of sheet 02.
If there are losses equated to non-operating expenses, then they must be reflected in line 300 in this section.
The remaining lines should also reflect expenses, but in other areas. For example, line 070 for expenses from the purchase of securities.
If during the reporting period there were any expenses listed in other lines of this section of the declaration, then they must also be completed.
By the way, for the preparation and submission of reports, you can use the online service "My Business" - Internet accounting for small businesses . The service automatically generates reports, checks them and sends them electronically. You will not need to personally visit the tax office and funds, which will undoubtedly save not only time, but also nerves.