The concepts of "income" and "profit" are often confused. And if we consider existing types of income, then there will be difficult for some difficulties.
To understand this subtleties is also useful and individual entrepreneurs, and owners of companies, and those who. Below Iqreview In detail will analyze the differences between these concepts.
What is yield for the year, and what is the difference from profit?
For starters - general concepts.
Profit - This is a positive difference between the funds received and spent. For example, for the month, the company produced and sold products for 400 thousand rubles. For the production of products spent 300 thousand rubles (on raw materials, equipment, transportation, salary to employees). The resulting profit was 100 thousand, and the yield was 400 thousand.
If the difference between arrival and negative flow rate (the company spent more than earned), this is called a loss. Do not confuse the concepts of "loss" (negative profitability) and "costs". Costs are called resource breaks, which does not reduce the capital of the enterprise and does not affect profits. For example, the cost of buying a building.
Income - This is money or other material values \u200b\u200bthat receive a person (legal or physical) due to the activities carried out. Examples:
- The salary.
- Getting money from the sale of products manufactured.
- Obtaining payment for the provision of services.
Income per year - the amount that was obtained as a result of the work of the face for 1 calendar year.
In the first year, the SRS amounted to 500 thousand rubles, in the second - 400, in the third - 450, in the fourth - 540, in the fifth - 620.
We fold the obtained indicators: 500 + 400 + 450 + 540 + 620 \u003d 2.510. We divide the result by 5 (number of years), and we get 502 thousand rubles (the average).
Regulation and accounting
The bookkeeping of the Yurlitz should keep strict accounting of annual income. The size is also given in the Special Declaration - the account:
according to the main activity - accounting accounts: from 701 to 709;
for non-core activities - Accounting accounts: from 721 to 729.
The cumulative annual income (general) is fixed in a separate document - accounting account 571.
Maintaining listed accounts without accounting knowledge - the task is complicated. To accurately take into accountcumulative annual income, There are special (simplified) filling specialtwork. You can make information during the working period, and at the end of the year it will be possible to calculate the balance.
How to calculate?
ABOUT ranization can roughly calculatepotential yield. This is done to calculate the forecast development of the company by the end of the year.
It is calculated in a few steps:
Calculated total gross income. For this, the proceeds (received for the sale of goods) are tested (spent on the issue of goods).
The cumulative price of produced products for 1 year is determined.
The value of gross yields per 1 produced product is calculated.
Expanded third-party indicators included incumulative annual income (from operations, profits on securities).
From gross profitability, VAT, excise tax and other forms of fees and taxes, which will have to pay exactly.
NX - pure exports;
C - consumer spending;
LG - investment;
G - funds spent on purchase.
Pensioners and unemployed
This concept applies not only to companies and individuals working. Pensioners and unemployed may also have yield.
For the first, it is usually limited to a pension and various benefits. Pensioners can also additionally work and have real estate, which is leased. A small part of the citizens of the retirement age is also engaged in the business - which is also included in the yield for the year.
The unemployed official yield over the year is limited by receiving benefits.
With property
If a citizen (or organization) owns the property, this asset is used in calculating profitability per year. Option two:
If the property is leased, the yield is used in the calculation for the year less than the cost of the patent.
If the property is sold, the value of sale minus fees, commission, the payment of services of the notary is used in the calculation.
What potentially possible annual income?
Potentially possible annual income - the value established by the regional government to collect the tax with IP. If otherwise expressed differently is the predicted (potential) amount of profitability, which is used for business tax. The actual profit of the organization does not affect this size.
For each region and each type of activity, its potentially possible annual income is established. This value can be revised annually.
The potential annual income is determined in two ways:
If IP works without hired employees, an entrepreneur needs to simply find a bet for its region and its direction.
If an entrepreneur has hired employees or there are several tax objects (transport, real estate), then potentially possible annual income can be further increased by regional authorities.
Calculation of the size of potential yield Note that by law, the maximum size of potential yield can not increase:
more than 3 times the forms of activity from paragraphs 9, 10, 11, 32, 33, 38, 42, 34 (p. 2., Article 346.43 of the Tax Code of the Russian Federation);
more than 5 times - in directions with the patent system, if they are carried out in cities with a population of over 1 million citizens);
more than 10 times - areas of activity from paragraphs 19, 45, 46, 47 (paragraph 2, article 346.43 of the Tax Code of the Russian Federation).
What is pure income?
Pure annual income is the remaining amount after payments of fees and commissions that are related to its receipt (for example, the percentage of cashing in the bank).
Let us give the calculation formula:
ChGD \u003d gross revenue - (constant costs + variable costs) - Taxes - other forms of fees and commissions that are paid to obtain a finite amount.
What is included in the cumulative income?
Cumulatively called yield for a specific period of time. This indicator combines all forms of profit, both in material (monetary) and in intangible forms. If some property is obtained by a person, then the official price is used when calculating the ultimate amount.
Since this value is subject to taxes, it does not include exempted payments. These are pensions, subsidies, payments for damage, social benefits.
This indicator can be applied in various concepts:
For saline. In this case, the result adds from sources of profits, which has an individual - salary, pension, received inheritance, profit from entrepreneurship, made credit funds, revenue from the sale of property.
For Jurlitsa. Includes revenue size, which is obtained during the reporting period.
Family. It is the amount of incoming operations that all family members receive. This calculation is used when it is determined whether the family is low-income. In this case, the average annual income of the family is considered (salaries are summed up and other types of funds received, and then the result is divided into the number of relatives). If the size is lower than the minimum indicator established by the state, the family is recognized as poor.
Monthly. Calculated in cases where family solvency is determined (obtaining a loan, subsidies, compensation for utility bills).
When calculating, summed up:
Scholarship.
Insurance payments.
Profit for business entrepreneurial activities.
Social payments.
Interest on bank deposits.
Profit received from the delivery of property.
Funds received from the sale of securities.
Funds received from the sale of property.
The resulting inheritance.
Received as a gift property.
Salary (received in fact on hand - with all the allowances and less fees).
Manuals and forms of material assistance.
Decal payments.
Alimony.
Calculation of funds Not taken into account when calculating only those faces that the face received for the sale of its own housing is not allowed if they are immediately spent on the purchase (reconstruction, building) of the new housing for living.
Principle of taxation
Physicians are required to pay (NDFL). More often NDFL pays not a citizen himself, but an official employer who automatically holds the established percentage of salary. A citizen receives a "pure" salary on the hands, from which NDFL has already been deducted and paid.
Legal entities are taxed on another principle - depending on the chosen form of taxation.
Property is subject to property profitability. Collection of it fixed, and is 13%. It is paid with the purchase and sale of real estate.
In order for the tax authorities to know about the amount of incoming funds, declarations are provided. They are filled in annually upon completion of the reporting period, and are submitted to regulatory instances (local branches of the tax inspection).
Among information should be indicated:
Accounts and amount of funds on them, which are open in banks outside the Russian Federation.
Citizen's securities, bonds, shares and other issuers, which are issued by other states.
Available property outside the territory of the Russian Federation.
I wonder: how many deputies get per year? (video)
Personal income - Monetary incomes of a person who are made from wages and other additional funds.
In other words, personal income - This is all the means that the person receives a cash or cashless way as a remuneration for labor, dividends, rent, gifts, etc. and uses at its discretion. It is calculated until taxes on the income of individuals, transport and land tax.
Personal income are an indicator of true income that an individual can spend on their needs and pay taxes.
About what is personal income, what they come and what functions we will perform in our article.
What makes a personal income
Personal incomes of the population have several sources of receipt of income:
- Earned. A similar type of income is considered the most common. Personal income is formed due to earned money. This is all the well-known wages, which is charged to employees for the work performed or services rendered.
- Unopened. Already from the very concept becomes clear that for this type of income, it is not necessary to put up effort, that is, working. Such revenues are various social payments: pension, benefits, scholarship. It may also be percentages from deposits, receiving rent, dividends, etc.
Basic personal income functions
Personal income in the enterprise system have several functions. Main these:
- Reproductive. The employer, providing its employees with high wages, gives them the opportunity to be given to their work, to carry out the tasks, and not be distracted in search of additional earnings. Thus, professionalism is growing, and vacant places are filled.
- Status. The worker occupies a position that matches its receiving.
- Stimulating. The employer stimulates workers to better performance due to improving remuneration. As a rule, the amount of remuneration depends on the result.
- Regulating. The demand and demand for labor is regulated by this particular function.
- Production - business. Depending on the price of products, the salaries are determined. If an enterprise has a sufficient fund of remuneration, then employees can count on decent pay.
Forms of personal income of the population
The population has two forms of personal income:
- Monetary form- These are incomes that are meant by cash receipts in the form of wages, all social benefits, as well as interest from deposits, sale of securities, reentures for real estate, sales of agricultural products, handmade products, and so on.
- Natural revenue form. It addresses the admission to the population of various products, which is made by household: products from the garden, cattle breeding, poultry farming, products obtained from garden and household plots, billets from the gifts of nature. All these receipts are intended for personal consumption, that is, not intended to receive money.
Types of personal income of a citizen, depending on the level of consumer prices
Taking into account the level of consumer prices, directly, also associated personal income of the average citizen. The dynamics of these indicators divides income into several types:
- Personal nominal income - This is a cash amount obtained by the population in a particular period.
- Personal disposable income. Cash, intended for personal use.
- Real income. Based on disposable funds, a citizen can afford to purchase services or material values.
Possible sources of replenishment of personal income citizen
To replenish your personal income, a citizen can use various sources of profits:
- Leading your own business, a citizen can receive income from the profit of the enterprise.
- Salary is the most common source of income. It can be obtained from employment on hiring or in the case of self-employment.
- In the case of additional real estate, it can be leased for what to receive a monthly income.
- Cash receipt from property sale: house, apartment, car, etc.
- By providing services, such as medical, you can receive revenues from the state or enterprises.
Difference between personal and national income
National income You can consider the basis for personal income. This species characterizes the economic stability of the country and shows the total amount of profits from all economic entities. This applies to manufactured products, which is implemented in the country itself and beyond.
Also this is the provision of various services. Based on this, it can be understood that personal income is part of the value of the national product.obtained as a result of the economic activity of the whole state.
Having these indicators, you can see how much the state is rich or the other way around.
In countries with developed economies and lack of corruption, citizens are more supported and have a personal income that allows them to live at a high level. The population of countries in which national income depends on political and oligarchic actions is largely inflated.
Are social payments for personal income of a citizen
Social payments represent the arrival of citizens from the state or regional authorities. Under these payments implies: pensions, student scholarships ,.
Similar money transfer is performed unilaterally, That is, these funds are not taxed and the state does not receive anything from it. This type of income, which looks like a non-market type of services or goods is transmitted to citizens for free. Based on this, we can safely say that these receipts are a source of well-being of the population and therefore they can be called personal income.
How to calculate personal income itself: Formula
In order to calculate personal income, it is necessary to deduct from national all revenues that do not go to the disposal of households and add those income that increase personal income and do not relate to national income.
Formula 1
Personal income \u003d National income - contributions to social. Payments - Corporation Profit Tax - Distributed Corporation Profit + Transfers + Interest on Government Bonds
Formula 2.
Personal income \u003d National income - contributions to social. Insurance - Profit Corporation + Dividends + Transfers + Interest on State Bonds
The presented formulas on the calculation of personal income can be used only in economic theory, since often personal income is a certain amount of money until taxes.
What can affect personal income of a citizen
Personal income of citizens affects many indicators, since it is these income that affect the level and wealth of life. Stripping from income indicators can be judged by the purchasing power of the population, the level of education, recreation and health.
- Depending on the wage The economy of the enterprise will depend on the national economy. For example, workers always stimulate a high cash reward for better performance. Therefore, in order to improve the quality of manufactured products in an enterprise, which can serve as an increase in the country's economy, employers are trying to pay the work of hoe workers. Time is not spent for a set of new frames and their training, but on the contrary work is continuous.
- At all times, personal income influenced relations between people. Since there were always rich and poor, that is, people with a high acquisition of personal income and insufficient. Based on this, it can be said that: "Folded hungry is not a comrade."
- Depending on the receipt of personal income, citizens form their level and quality of life. This applies to rest, the level of medicine and education, the ability to dress and eat, etc.
How to save your income: ways of savings
Having received his personal income, citizens spend it for their own purposes - products, services, etc. But still the desire to save the remainder of the cash remains.
How can this be done?
- Delay from each receipt of 10%.
- Make an attachment to the bank and get percentages from the deposit.
- Invest money in precious metals.
- Buy property that can be leased and receive additional personal income .
So, many people do not even think about their personal income. From where it is taken from how to dispose of them, etc. Also, it should be taken into account that personal income is not easy money, which citizens are disposed of at their discretion. First of all, this is an indicator denoting the level of economic situation in the country. Since national income directly displays personal income.
Conclusion
Having received personal income, it is possible to use them on their intended purpose and at the same time a part of cash, to save in the form of deferred money, deposits to a bank or real estate, which as a result can also bring additional personal income.
Form No. 0720320 p.
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I quarter |
6 months |
9 months | |||
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Gross revenue | |||||
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Total income | |||||
The simplified taxation system provides for the replacement of the combination of the combination of the Russian Federation established by the legislation of the Russian Federation, regional and local taxes and fees of the payment of a single tax, calculated on the results of the economic activity of the organization during the reporting period.
The object of taxation with a single tax of the Organization is cumulative income or gross revenue obtained during the reporting period.
The aggregate income of the Organization is calculated as the difference between gross revenue and costs of manufacturing and sales (works, services) without the amount of accrued wages.
The organization's gross revenue is calculated as the amount of revenue derived from the sale of goods (works, services) and property, as well as non-deactive income.
According to the results of economic activities during the reporting period (quarter), the organization submits to the tax authority until the 20th day of the month following the reporting period, the calculation of a single tax to be paid with a testament for the paid cost of a patent, as well as an extract from the book of income and expenses (as of The last working day of the reporting period) indicating the cumulative income (gross revenue) obtained during the reporting period.
There are tax benefits to small enterprises, especially engaged in production.
For income tax.
In the first two years of work, the income tax is not paid for newly created small enterprises, carrying out the production and processing of agricultural products, the production of food products, consumer goods, medical equipment, medicines, as well as construction facilities of housing, industrial, social and environmental purposes. These enterprises in the 3rd and 4th years of work pay income tax in size, respectively, 25 and 50% of the main rate. Small enterprises are exempt from paying advance payment contributions.
Certain benefits received banks and insurance companies that finance small business. Thus, banks that provide at least 50% of the total loans to small enterprises operating in priority areas, and insurance companies that have at least 50% of insurance premiums for the reporting period received from the insurance of property interests of small enterprises, pay income tax at the rate, reduced one and a half times.
On value added tax.
The amounts of VAT paid by small enterprises when acquiring fixed assets and intangible assets are submitted in full when commissioning fixed assets and when taking into account intangible assets.
Small businesses are exempt from the payment of advance payment of value added tax contributions,
On property tax.
The property of the newly created small enterprises is not subject to within one year after registration, with the exception of enterprises created on the basis of eliminated (reorganized) enterprises, their structural divisions.
These benefits create certain economic advantages for functioning and especially for newly created small enterprises. Nevertheless, still for all entrepreneurs, including those engaged in small business, taxes remain the main problem.
The value of small business in a market economy is very large. Without a small business, a market economy is not functioning nor develop. The formation and development of it is one of the main problems of economic policies in the context of the transition from the administrative and command economy to the market economy. Small business in a market economy is a leading sector that determines the pace of economic growth, structure and quality of the gross national product; In all developed countries, the share of small businesses accounts for 60 - 70 percent of GNP.
Therefore, the absolute majority of developed states encourages small businesses in every way.
As part of the national income stands out personal income. This concept reflects the combination of all gross revenues received by households in the current period. As mentioned at the beginning of the presentation of our course, the state in a modern market economy plays a very important role, carrying out the function of redistribution of income. Thus, it actively affects the formation of personal income.
But with all its importance, he does not allow to answer the question about the magnitude of the cumulative income, which receives the population of this country (employees, entrepreneurs, owners of securities, property owners, etc.). In order to find an answer to it, it is necessary to calculate the magnitude national income countries. As we have seen, not all components of GDP are factor income that the population receives and managed. Depreciation deductions are included in the cost of production and, replacing from revenues, enter further turnover, but the company cannot freely dispose of this part of the revenue. This element of the cost, as well as all its elements, has a strictly targeted purpose - to compensate the depreciation of fixed capital (buildings, structures, machinery and equipment). Therefore, amortization deductions cannot become an income of production factors owners. If we submount their amount from the composition of GDP, then we get net National Product. National income is different from pure product only by the magnitude of indirect taxes.
These benefits create certain economic advantages for functioning and especially for newly created small enterprises. Nevertheless, still for all entrepreneurs, including those engaged in small business, taxes remain the main problem.
Certain benefits received banks and insurance companies that finance small business. Thus, banks that provide at least 50% of the total loans to small enterprises operating in priority areas, and insurance companies that have at least 50% of insurance premiums for the reporting period received from the insurance of property interests of small enterprises, pay income tax at the rate, reduced one and a half times.
How the size of the cumulative personal income is calculated
b) the disabled people of the Second World War and the persons who have become disabled due to injury, contusion, injury obtained in the protection of the Republic of Armenia, the former USSR or in the performance of other military duties or due to the disease associated with the stay on the front, disabled from the number of former partisans, and other disabled people equal to pension legislation indicated above categories of servicemen;
b) the latter does not alienate the valuable paper for twenty-four months after its acquisition. In the context of this subparagraph, the alienation is also considered to transfer securities to a pledge, transferring it to the right of alienation to trust management, transferring to another person by proxy, which provides for the right of alienation, or a different transaction, which at the time of its commission confirms the disguised actual alienation of the security to another person.
Income aggregate
In some cases, there is a need to calculate the financial situation and solvency of not a separate person, but all his family. Such cases can be: registration of the loan or various types of subsidies, including on covering housing and communal services. In these cases, a monthly cumulative income of the family is used as such a criterion.
If we are talking about the total monthly family income, it is the sum of the monthly total revenues of all its members who have reached adult age. Knowing the mean value of family income per family member, one can objectively judge the well-being of a single family. The family is customary to be considered as a whole in matters related to a certain kind of monetary obligations. This includes receiving and paying loans.
Personal income
In modern society, the concept of "personal income" is understood as the total profit, accrued (obtained) in kind or monetary form. Often here are the funds that are accrued by employees of enterprises for indisputable time (for example, compensation for holidays, holidays and so on).
Personal income - This is a total capital that receives an individual from various sources in the process of life in a certain period of time. Not only wages can be attributed to personal incomes, but also a number of additional income (for example, dividends on securities, transfers, retirement, social payments, rental fees, and so on). The calculation of personal revenues is made before the deduction of personal taxes accrued to the subject.
Personal income (Personal Income)
According to the Boston Consulting Group, in 2006 there were 440,000 households with assets with more than 100,000 dollars, the overall wealth of households increases by an average of 22.5% per year, as a result of 540 billion dollars. 60.1% of assets Russian households are kept in cash (Portuguese - 59.5%, Czech - 62.5%, Hungarian - 72%).
It is calculated as the area area between the Lorentz curve, which describes the actual distribution, and the ideal direct uniform distribution. The maximum possible area is accepted per unit of measurement. The Gini Gini can take values \u200b\u200bfrom zero to one (0 ÷ 1). G \u003d 0 means a uniform distribution, G \u003d 1 - the deadline when only one person has a sign. Gini index - Gini coefficient, expressed as a percentage.
09 Jul 2018. 439The term "after the relevant statistical processing" means amending the change in the value of goods-material reserves: if prices are changed during the year, then the scale itself, which we use when calculating profits, becomes inaccurate. Part of the declared profit is simply associated with an increase in the value of the tone-material reserves due to Pocia prices (or a decrease in the value of the goods-ma-tehrial reserves, if the price level falls during the year). To assess the size of the overestimation of profit, statistics uses data on price change throughout the year. For example, in 1959, prices rose, therefore, it was necessary to make amendments to change the value of goods and material reserves in $ 0.5 billion. Successful from the announced profit of corporations A $ 47.1 billion. The specified increase in the value of goods and material reserves of 0.5 billion dollars, we get a more accurate number of profit of $ 46.6 billion (in 1953, when prices fell, the amendment was positive and increased the amount of declared profit by $ 1 billion. Whether you explain how much; "?) A similar amendment was made - although it is not described now - but the incomes of non-corporate enterprises.
Personal income after tax deductions (Disposable Income-Sh). Which amount of dollars individuals and families have and can freely dispose throughout the year? Calculation of net income, statistics are trying to answer this question. Generally speaking, in order to calculate the size of pure personal income, the amount of all direct and indirect taxes should be subtracted from NNP, all incomes of corporations not paid on dividends and kept as pure savings, and then add the amount of transfer payments - type of social security pensions or interest payments on the loans of the federal government. As a result, we get just the amount that, so to speak, really remains in our pockets and which we can dispose of at our discretion. The indicator of personal income after the deduction of taxes plays an important role, because it will be shown in part 2 of the book, it is from this amount that consumer expenses are paid and personal savings are formed. So, over the past years, people spent about 93% of personal income after the deduction of consumption taxes and about 7% were postponed in the form of personal savings. Rows of statistical indicators characterizing the changes in personal income after the deduction of taxes belong to the circle of those data that the director of universal shops and policies, fascinating inflation or too small amounts of consumer demand carefully follows.
Cumulative personal income. Unfortunately, data on personal income minus taxes are published only once every 3 months. For those who need monthly fresh information, the government publishes data under the heading "Personal Income". To calculate the overall amount of personal income, it is necessary, as with the calculation of personal income after the deduction of taxes, deduct from the NNP saving corporations and add all types of transfer payments from the remaining amount. If the amount received by the amount obtained in this way is all taxes, then the cumulative personal income would be identical; personal income after the deduction of taxes. However, the sum of certain types of tax is difficult to calculate over a short period of time - monthly. Therefore, 13 aggregate personal income are excluded only some types of taxes, the value. The virtues of a fairly accurate estimate in a short period: income tax on corporations and some other taxes - Corporations on social insurance programs paid in a certain proportion from the wage Fund. But; if the calculation of cumulative personal income is not attempting to give an assessment of personal union of taxes and, therefore, this figure is somewhat different from the market for personal income less taxes. However, if it were even possible. It was possible to discuss the monthly indicators of personal income minus taxes, still there is every reason to believe that the relative amount of its oscillations would be most often rimeally equal to the oscillations of the cumulative personal income. It is here that the bottom-on role that the indicator of cumulative personal income is being played: it provides: the former data that can be quickly calculated and which can perfectly replace Ehny personal income after the deduction of taxes, thus, the indicator of families in family spending and family well-being .
National income (in the narrow sense of the word). Following general practice, we used the term "national income" in the precedingment presentation, referring to all categories described in this chapter - NNP, GNP, etc. It should be mentioned about the narrower concept of national income used by the US Department of Commerce. In 1, a narrow sense, the national income is calculated as NNP minus all indirect taxes (excise taxes, taxes on cigarettes, gasoline and all other sales taxes). However, it should be borne in mind that all personal direct taxes, as well as taxes on corporate income in the national income1. (Chart on 39 in the appendix to this chapter gives a visual idea of \u200b\u200bthe ratio of all these categories.)
Curves on 38 depict the three most important categories used in the national income statistics - the gross national product, the net national product and personal income after taxes. The figure shows how similar to their movement is and how insignificant and stable discrepancies between them. That is why Bolypinste in people is content only by observing the changed MFLMNGNP, occasionally complementing its data on personal income after the deduction of taxes.
This chapter provided us with funds with which you can schedule ways of progress and rehabilitation of the economy. On this we finish our introductory review, thus performing the task that stood before part 1 of the book. It enters the analysis contained in Part 2, where macroeconomic factors determining the level, trend of movement and cyclic oscillations of national income are considered.