The tax base for corporate profits tax, the procedure of determining
Determine the amount of excise tax paid by tobacco factory in the tax period.
It is well known:
1. Tobacco Factory realized in the tax period (month) 5000 pcs. filter cigarettes (200 packets).
2. The maximum retail price of a pack of cigarettes, which are packaged 20 cigarettes - 25 rubles.
3. The excise duty rate - 100 rubles. 1 000 pieces. cigarettes plus 5% of the estimated value, but not less than 115 rubles. 1000 pcs.
1.1. The object of taxation for the unified social tax:
a) payments under license agreements;
b) payments under copyright contracts;
c) the remuneration paid to the organization of individual entrepreneurs;
d) payment of the organization in favor of individuals on the labor and civil contracts, the subject of which is the performance of work;
d) payments made under civil law contracts, the subject of which is the ownership of the property.
1.2. Motor vehicle tax:
a) a local tax;
b) entered the laws of subjects of the Russian Federation;
c) set the Tax Code and the laws of subjects of the Russian Federation introduced;
d) established the Tax and introduced regulatory legal acts of municipalities;
d) introduced by the Federal Tax Service of the Russian Federation.