In a material on a concrete example it is shown that gives privilege growth for the simple worker, including in the presence of children as it to use.
This year appeared rich on tax innovations for our fellow citizens. Here to you both a new rate, and introduction of a tax on operations on real estate purchase and sale, and change of the mechanism of the taxation of inheritance and gifts … Besides traditionally at the beginning of a year the size of the tax concession changed.
Even with a new rate receive more
Social privilege – it summa which isn’t taxed in the nayoshy country. The roda tax ease for the least provided our fellow citizens. Therefore primenyaetsya it taking into account a number of ograniyocheniye.
First, social lgota operates only for salaries and the payments equated to them. And only on one place raboty. The tax service dostatochyono rigidly traces a pravoyomernost of granting such privilege to prevent abuses of neyokotory enterprising citizens. If it will become clear that the person wrote the application on a privilege at once at several enterprises, it in general poteryaet on it is right. To restore this right it will be possible only after the worker will return to the state the sum of taxes, koyotory he didn’t pay, nezakonyono using a privilege, and will bring a penalty at a rate of hundred percent of the underpaid sum.
Secondly, the tax concession is applied only to a salary which is not exceeding the opredelenyony sum: increased on koefficient 1,4 and the subsistence minimum approximated to the "next" ten hryvnias for the able-bodied person.
As the vice-chairman of the Public tax administration Seryogey Lekar told, on an extent vsego years the standard is applied to the tax concession, ustanovyolenny for January 1. What do we have? In particular, the Law About Ukyoraina’s Government budget for 2007 since January lifted a subsistence minimum for able-bodied persons to 525 hryvnias. Let’s increase this sum by factor 1,4: 525 griven x 1,4 = 735 hryvnias.
Now we will approximate, as predpiyosano the law, to ten griven. Thus, the tax concession this year kasaetsya salaries less than 740 hryvnias (last year – 680 hryvnias).
As to the size of a privilege, it makes 50 percent of the minimum salary, ustayonovlenny for January 1 tekushhego years. In December of the past goda it increased to 400 griven and in January its size didn’t change any more. Thus, the nayologovy privilege in the current year will make 50 percent from 400 hryvnias – 200 hryvnias. Mekhayonizm of application of a social privilege is rather simple: its sum monthly vyschityvayut from a salary (if it okazhetsya less than the established restriction). And only after that total a tax. Nayopomnim that a tax rate with doxodov this year vyrosla with 13 to 15 percent.
How taking into account all innovations payments can change? Let’s explain on a schematic example.
Let’s say the salary of the person makes 700 hryvnias. Last year it couldn’t polzovatsya the tax concession as its earnings exceeded a neyoobkhodimy threshold at a rate of 680 hryvnias.
How from this person raised a tax past year?
Let’s begin with that the tax assesses a "pure" salary from which already held vznosy in Pension and social funds. Therefore for a start we will subtract from the sum of two percent of pension collecting (14 hryvnias) and one and a half percent in Fund of soyotsialny insurance (10 griven 50 kopeks): 700 hryvnias – (14 hryvnias of +10 hryvnias 50 kopeek) = 675 hryvnias of 50 kopeks.
Let’s define a tax: 675 griven 50 kopeks x 13 % = 87 griven 82 kopeks = 587 hryvnias of 68 kopeks.
So, the person received on ruki 587 hryvnias of 68 kopeks. How the tax in nyneshyony year will be raised?
As the person acquired the right to use the tax concession, before opredelit a tax, after deductions in soyotsialny funds we will subtract the privilege sum from its salary: 675 hryvnias of 50 kopeks – 200 hryvnias = 475 hryvnias of 50 kopeks. And teper we will calculate the incomes tax on a new rate – 15 procentov: 475 hryvnias x 15 % = 71 grivnya 33 kopeks. Let’s subtract nalog from a "pure" salary: 675 hryvnias of 50 kopeks – 71 grivnya 33 kopeks = to the 604th hryvnia 17 kopeek.
As you can see, having the right to a nayologovy privilege, even taking into account increase in a rate of a tax at two percent, the person will receive for 16 hryvnias more – the 604th hryvnia of 17 kopeks.
With family pay off … by number of children
It is necessary to note also that zakon provided to many nayoshy fellow citizens the right on "poyovyshenny" social lgotu.
Such privilege too primenyaetsya to salaries within an ograyonicheniye – 740 hryvnias. Isklyuyocheniye is made by people, kotoyory have privileges for children. Deyolo that to the father or swear at the size of a salary, to the koyotory is applied a tax social concession, uvelichivaetsya is multiple to number of children. Thus, one of the roditeyoly can use a 150 percent privilege for each child and, besides, has the right to the usual tax concession. And another needs a 150 percent privilege for children already in accordance with general practice: that is if its salary not prevyshaet 740 hryvnias. And it takzhe has additional pravo on a usual social privilege.
Let’s explain on a family example with three minor children. The restriction sum on a salary (at application of a 150-protsentyony privilege) is established to one of parents according to quantity deyoty – on 740 hryvnias on kazhdogo.
740 hryvnias x 3=2220 griven. Means, one of parents can use privileges for children if his salary budet is less than 2 220 thousand griven, and another – if his zarayobotka don’t exceed a usual threshold in 740 hryvnias. Let’s say the father in this family earns two thousand hryvnias a month, and mother – 700 hryvnias. In that case earnings restriction by number of children is more favorable for using to the father. It will acquire the right on 150 percent lgotu as the person having three deyoty (on 300 hryvnias for each child), and on a usual sotsiyoalny privilege (200 hryvnias). As a whole the sum of privileges for the father will make: 200 hryvnias (a usual social privilege) + 900 griven (the sum of the increased 150 percent tax sotsiyoalny concession for three children) = 1100 hryvnias.
Before counting a tax, from the income will subtract social contributions: 40 hryvnias (two procenta pension collecting) and 30 hryvnias (one and a half percent in Fund social a strakhovayoniya): 2000 hryvnias – 70 hryvnias (the sum of two social collecting) = 1930 hryvnias. And then will subtract the sum of all social privileges: 1930 hryvnias – 1100 hryvnias = 830 hryvnias. And only after that from a salary uderzhat a 15 percent podokhodyony tax: 830 hryvnias x 15 % = 124 hryvnias of 50 kopeks.
Mother of this family, in turn, can use a 150 percent privilege (as the person having three children) at a rate of 900 hryvnias (on 300 hryvnias on each child), as its salary (700 griven) below the usual amount of restriction – 740 hryvnias. And still it has the right to a sotsiyoalny privilege – 200 hryvnias. As we see, at it the sum of a privilege is higher, than the income. In such sluchae from the assessed sum vychtut only social contributions.
(On Balans-Agro newspaper materials).