You will need
- - the form of books of income and expenditure;
- - documents of the company, individual entrepreneur;
- - The tax code of the Russian Federation;
- - financial statements;
- - fill the order books.
On the title page indicate the name of the company, personal data of persons registered as individual entrepreneurs. Write INN, CAT organization, or an INN for SP. Enter the name of the object of taxation. In accordance with article 346.14 of the tax code they may be income, or the income reduced by size of expenses. Depending on the object, the tax rate varies from 6 to 15%.
Write the address of the location of the company or the address of residence of a person registered as an individual entrepreneur. Specify the number of the Bank account details of the Bank where it is open. Enter additional account (if any).
On the second and third page of the book of accounting of incomes and expenses enter expenses, incomes which are received by the company for the tax period. Enter the date, the number of primary documents (receipt, account cash warrants, payment orders). Specify the substance of the transaction. For example, the payment for the goods from the buyer or prepayment. In counts 4,5, only include amounts that are subject to tax. To do this, refer to the articles 346.16, 346.17 of NK of the Russian Federation. Upon return of excessively paid amounts by the buyer enter it in the box of the income with the sign "-". It is written in instructions.
The second part of the book is blank, guided by the procedure for filling in the document. The amount of the fixed asset was acquired before transition to the simplified system include the following. Full cost write off is not recommended. In the first tax period after the purchase funds clear 50%, second – 30% third – 20%. When you purchase a fixed asset in the period when the company paid taxes at USN, are allowed to deduct only those amounts that are actually paid for the asset.
In the third section, calculate the amount of the loss, which reduces the tax base. Note that the loss for past periods you may include in this period and loss for the current quarter, move on to the next.