Taxes and taxation

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Product description

Using the data in tables 1-5, calculate the amount of tax liabilities for all reporting periods within one calendar year, fill in the tax returns: - for value added tax; - for corporate income tax; - tax on property of organizations; - the tax to incomes of physical persons.
Table 1
The organization´s balance as of January 1, 20 _ (extract)
Articles thousand rublesArticles thousand rubles
I. non-Current assets III. Capital and reserves
Intangible assets 1,600 Authorized capital 50,000
Fixed assets 31,000 retained earnings 12,000
Construction in progress 1,300
II. Current assets IV. Long term liabilities
raw materials, materials 800 V. Current liabilities
inventory in work in progress 500 accounts payable
VAT on purchased valuables 7,800 suppliers and contractors 38,000
Accounts receivable (payments for which are expected within 12 days after the reporting date) 3,000
Cash 54,000
BALANCE BALANCE 100 000 100 000
Table 2
Fixed assets registered on the balance sheet of the organization for 20 _g., thousand rubles.
Date residual value of fixed assets for the tax (reporting) period
total including cost
real estate
January 1 3 181 781
1 Feb 4 881 771
March 1 4 781 761
1 APR 4 681 751
May 1 4 581 741
1 June 4 481 731
1 July 4 381 721
1 Aug 4 281 711
September 1 4 181 701
October 1, 081 4 691
1 Nov 3 981 681
1 Dec 3 881 671
On January 1 of the following year 3 781 661
The organization does not benefit from property tax benefits.
Table 3
Staffing of the organization
no. p / p full name Position Salary, RUB.

1 Antonov A. B. Director 18081
2 Zakharova V. G. Chief accountant 17081
3 Nikolaev I. K. head of shop 16 581
4 Romanov Zh. Z. Worker 16 081
5 Sergeev K. M. Workman 16081
The district coefficient is 25%.
Table 4
Additional information about the organization´s employees
no. p / p full name Marital status children Under the age of 18 Additional charge due to net income

1 Antonov A. B. (founder of the company) Married 2 Dividends
5,681 rubles. (January)
2 Zakharova V. G. Widow 1 Material assistance
RUB 5 081 (July)
3 Nikolaev I. K. Bachelor Award 2 581 rubles (December)
4 Novels By J. Z..
(liquidator of the consequences of the Chernobyl accident) Married No Bonus 281 rubles.

5 Sergeev K. M. (Hero of Russia) Married 3 Financial assistance
15,081 rubles. (July), premium 2,081 rubles (December)
Premiums for insurance against industrial accidents and occupational diseases are not made. ZAO "Siberian" produces and sells chocolate candy. According to the accounting policy, taxes are calculated using the accrual method.
Monthly operations performed by the organization
no. p / p Content of the business transaction Amount, thousand rubles.

1 the employee´s salary was Accrued and issued from the cash register
2 purchased and paid for materials and raw materials, including VAT 46,018
VAT-46018*20/120 = 7,670 7,670

3 the manufactured products and services were Sold at the prices agreed with the receipt of funds to the settlement account
65 018
VAT 65018*20 = 13 004 13 004
4 Advance payments to customers for upcoming deliveries 13481
5 transport and utility bills (including VAT) were paid from the current account 431
In addition, employees with outstanding products at the expense of wages: in February – 136 thousand rubles, in March – 184 thousand rubles; in may donated to children´s home products at 1250 thousand rubles; in September received and put into operation for packaging of chocolates at market prices – 4 900 thousand rubles; in November give away outdated equipment to another entity at the carrying value of 480 thousand RUB, wear – 12 thousand rubles; in the invoice in November for the provision of transport services is missing the account number and address of the provider. The invoice amount is 180 thousand rubles. When calculating income tax, additionally

Additional information

Taxes and taxation control work


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