Taxes and taxation. Educational manual. Баян Ермекбаева

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СКАЧАТЬ solution:

      Art 358s.1. Except as otherwise provided by this article, the social tax is calculated at the rate of 11 %, Art.163-165.

      ((30 000 50 000 35 000) – 11 500) * 11 % = 11 385 tenge

Task № 5

      LLP accrued wages to the employee for a month 14 000 tenge. Specify the sum of the calculated social tax and social contributions for the month:

      The solution:

      Art. 357 s. 2. If the object of taxation determined in accordance with s. 1 Art. 357 of the Tax Code for the calendar month less than the minimum wage set by the law on the state budget and acting on the last day of such calendar month, then the object of taxation by the social tax is determined on the basis of minimum wage, Art 358 s.1. Except as otherwise provided by this article, the social tax is calculated at the rate of 11 %.

      ( 14 000 – 1 400) < 15999 * 11 %= 1760; 12 600* 5 % =630

      ST – 1760 tenge, SC – 630 tenge

Task № 6

      During financial year of 2010, the Company got the following expenses:

      – Wage for employees 15 220 000

      – Payment for overtime, weekends and holidays 420 000

      – Bonuses to workers and employees 309000

      – 1-time payments from its own funds 120000

      – Financial help 390000

      – Compensation for the termination of the employment contract

      150000

      – The cost of the employer for training and advance qualification of employees in specialty 241000

      – Compensation for business trips 330000

      including within the rules 156000

      174000

      – Costs for payment of medical services (other than cosmetic) confirmed by documents 270 600

      – addressed social help for pensioners (for not employees of the company) 50 000

      – Purchase of tickets to children's summer camps for kids, 220 000

      Including children under 16 years of age 121 000

      99 000

      Required:

      – Find the sum of the cost of the employer, taxable by social tax, and calculate the sum of social tax.

      The solution:

      15 220 000 +420 000 +309 000 +120 000 +390 000 + (330 000156 000) + (220 000-121 000) = 16 732 000 – 1 673 200 = 15 058 800 * 11 % = 1 656 468

Task № 7

      LLP «Rahkat» made in 2011 following payments to the employee Ilyasov Dinmukhamet.:

      – Wage – 840 000 tenge

      – Financial assistance in connection with the birth of a child – 25 000 tenge

      – payment according to illness form – 20 500 tenge

      – Holiday – 140 350 tenge

      – Award close to the holiday dates – 25 000 tenge

      – it is paid for meals in the dining room – 15 800 tenge

      – Medical cosmetician service – 25 000 tenge

      – Voluntary life insurance – 25 000 tenge

      – Medical services due to company’s operational needs – 15 000 tenge

      Determine the sum of IIT, social tax, social contributions and mandatory pension contributions.

      Solution (2011):

      840 000 + 20 500 + 140 350 + 25 000 + 15 800 + 25 000 + 25

      000 = 1 091 650 Income 1091650 Deductions:

      MPC 109165

      MW (12 * 15 999) 191 988

      Total deductions 301153

      Taxable income 790497

      IIT 79050

      Social tax 1 091 650-109 165 = 982 485 * 11 % = 108073 – 39299 = 68774 (payable)

      Social contributions 982 485 x 5 % = 49124

Task № 8

      Employee quits the jobafter third day of month. He is accrued the sum of:

      – Salary for days worked 5000tenge;

      – Compensation for unused vacation 21000tenge.

      Determine: the sum of social tax of 11 %.

      Solution (2011):

      Total accrued 26000tenge. During the determination of the object of taxation it is necessary to exclude from income accrued compensation for unused vacation and pension contributions:

      26000-21000-500 = 4500

      The object of the social tax is lower than the minimum wage.

      Art. 357 s. 2. If the object of taxation determined in accordance with s.1 Art.357 of the Tax Code for the calendar month is less than the minimum wage set by the law on the state budget and the acting on the last day of such calendar month, then the object of taxation by social tax is determined on the basis of minimum wage, so the social tax has to be calculated according to the minimum wage: 15 999x11 %= 1759,8

      Theme № 3. Corporate income tax

      Payers

      ● corporate income tax payers are legal entities – residents of the Republic of Kazakhstan, except for government agencies and non-resident legal entities operating in the Republic of Kazakhstan via a permanent establishment or receiving income from sources in the Republic of Kazakhstan.

      ● Legal persons applied a special tax regime based on simplified declaration, calculate and pay corporate income tax on income taxable under this regime, in accordance with Chapter 61 of the Tax Code.

      ● Payers of gambling, the fixed tax do not pay corporate income tax on income from the the activities mentioned at Art. 411 and 420 of the Tax Code.

      The taxable objects

      ● The objects of corporate income tax are:

      1) taxable income;

      2) income taxable from source of payment;

      3) the net income of the foreign legal entity, operating in the Republic of Kazakhstan via a permanent establishment.

      Formation of taxable income.

      ● Taxable income is defined as the difference between corrected gross annual СКАЧАТЬ