2 tasks in business taxation

Objective 1

Determine the amount of the unified social tax payable to the federal budget, the Social Insurance Fund, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds.

It is well known:

Employees of enterprises, producing garments, 1966. birth, disabled third group of the wages for the tax period 300,000 rubles.

The tax rate - see. Ch. 23 of the Tax Code.

The rate of insurance contributions for compulsory pension insurance (for the financing of the insurance part of labor pension provided):

base of calculation of insurance premiums up to 280,000 rubles. - 10% .3

base of calculation of insurance premiums from 280,000 rubles. up to 600,000 rubles. - 28840 rubles. + 5.5% of the amount exceeding 280 thousand rubles.


Task 2

Define:

a) the amount of VAT to the commission and the amount of VAT that has been transferred by a tax agent;

b) money transferred to the principal.

It is well known:

1. The Russian organization implements as commissioner in the Russian Federation goods belonging to a foreign organization that is not registered with the tax authorities of the Russian Federation as a taxpayer.

2. In accordance with the terms of the commission agreement, concluded between the Russian and foreign organizations: the cost of goods - 200,000 rubles. (Without VAT); value of the goods increased by the amount of VAT, withholding tax agent.

3. The commission - 10% of the cost of goods sold and expenses of the commission - 4500 rubles.

4. VAT rate - 18%.