Zvezda LLC can take this amount into account when calculating the simplified tax system as part of expenses for 2017.
At the end of 2017, Zvezda LLC has the following indicators in the income and expense book:
income - 14,000,000 rubles;
expenses - 15,050,000 rubles. (taking into account the difference of 50,000 rubles from the previous period).
The amount of tax under the simplified tax system is zero. Loss - 1,050,000 rubles.
The minimum tax is 150,500 rubles. - (15,050,000 rubles × 1%).
Thus, according to the results of the tax period, the Germany WhatsApp Number List Zvezda organization is obliged to pay 150,050 rubles.
Zvezda LLC can take this amount into account when calculating the simplified tax system as part of expenses for 2018.
At the end of 2018, Zvezda LLC has the following indicators in the book of income and expenses:
income - 19,000,000 rubles;
expenses - 16,500,000 rubles (taking into account the difference of 150,050 rubles from the previous period).
Tax base 2,500,000 rubles. (19,000,000 - 16,500,000) rubles can be reduced by the loss of the previous year 1,050,000 rubles.
The amount of the single tax will be equal to 217,500 rubles. ((2,500,000 – 1,050,000) rubles × 15%).
The minimum tax is 1,650,000 rubles. - (16,500,000 rubles × 1% ).
Thus, according to the results of the tax period, the Zvezda organization is obliged to pay 217,500 rubles.
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