Переводчик с бухгалтерского | United States America (US)

Create: 2020-08-21 Update: 2025-06-27 17:39:51

Налоговый и отчетный периоды. Часть 2: специальные налоговые режимы

Продолжаем разбираться с налоговыми и отчетными периодами. Начало — здесь. Сегодня расскажу о периодах для спецрежимов.

👉 Единый сельскохозяйственный налог (ЕСХН). Налоговый период — год. Отчетный период — полугодие (ст. 346.7 НК РФ)

👉 Упрощенная система налогообложения (УСН). Налоговый период — год. Отчетные периоды — первый квартал, полугодие и девять месяцев (ст. 346.19 НК РФ)

👉 Система налогообложения при выполнении соглашений о разделе продукции. Здесь нет своего налогового периода, потому что нет отдельного объекта налогообложения. Этот спецрежим подразумевает особый порядок расчета налогов по ОСНО и возможное освобождение от уплаты региональных и местных налогов. Налоговые и отчетные периоды тоже зависят от конкретных налогов (глава 26.4 НК РФ)

👉 Патентная система налогообложения (ПСН). Налоговый период — по умолчанию год, но если патент выдан на срок меньше года, то налоговый период равен сроку действия патента. Отчетный период такой же (ст. 346.49 НК РФ)

#налоги

👍 доступно объяснил — продолжай в том же духе!
🙄 ничего не понимаю — проще будь!
💩 хватит налогов!

Переводчик с бухгалтерского

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Переводчик с бухгалтерского

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Should I buy bitcoin?

“To the extent it is used I fear it’s often for illicit finance. It’s an extremely inefficient way of conducting transactions, and the amount of energy that’s consumed in processing those transactions is staggering,” the former Fed chairwoman said. Yellen’s comments have been cited as a reason for bitcoin’s recent losses. However, Yellen’s assessment of bitcoin as a inefficient medium of exchange is an important point and one that has already been raised in the past by bitcoin bulls. Using a volatile asset in exchange for goods and services makes little sense if the asset can tumble 10% in a day, or surge 80% over the course of a two months as bitcoin has done in 2021, critics argue. To put a finer point on it, over the past 12 months bitcoin has registered 8 corrections, defined as a decline from a recent peak of at least 10% but not more than 20%, and two bear markets, which are defined as falls of 20% or more, according to Dow Jones Market Data.

Налоговый и отчетный периоды. Часть 2: специальные налоговые режимы

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