In 2011, many companies and entrepreneurs who were "sproschenku" still somewhat eased and allowed to pay premiums at reduced prices. However, this exemption only affected those who engaged in certain activities. Such organizations and businesses could pay the premiums is not a general rate - 34 percent, and on low - 26 percent. By the way, starting this year the list of privileged activities...
How to pay income tax if the company pays for employee travel
How to pay income tax if the company pays for employee travel If the organization pays its employees' travel, but they can get to the place of their own, these amounts are recognized income workers and subject to personal income (letter from the Ministry of Finance of 12.10.2011 № 03-04 - 05/6-728). After all, in accordance with the provisions of the Tax Code in determining the tax base accounted...