My name’s Vlad. I live in Moscow. I live in a brick house. My flat is on the second floor. It is a very nice flat. There are two big bedrooms, a kitchen, a bathroom and a living-room. I have all modern conveniences in my flat. Usually, my normal day starts at eight o`clock. I go to school on foot. After I have dinner and have a rest. In my free time I go to the sport club with my friends. Also I like to play the guitar. It is my hobby. I live with my mother, father and a little sister. My mother is an accountant. She knows everything about money. My father is a driver. He likes speeds. My little sister is schoolchild. Sometimes I help her to do the homework. There a lot of good things in my life. I like traveling. I`ve got a lot of interesting photos from different countries. Also I like to play the guitar as I previously said. Sometimes I perform on the stage. I play and sign the famous songs. The audience likes it! But not everything is good. I am not good at Maths at school. I don`t like this subject, but I must learn it. In the future I want to be an artist, because I am creative person and I like the stage. But on the other hand, I think, I want to be a doctor in the future, because I don`t afraid anything and I want to help people to be healthy. So I hope, my dreams will come true.
Решение:
1. Определим сумму ежемесячной амортизации по линейному методу:
500 000*1%=5 000 руб.
2. Рассчитаем стоимость имущества за квартал:
На 1 января: 390 000 руб.
На 1 февраля:385 000 руб.
На 1 марта: 380 000 руб.
На 1 апреля: 375 000 руб.
3. Рассчитаем среднеостаточную стоимость имущества за квартал:
1 530 0003+1=382 500 руб.
4. Рассчитаем стоимость имущества за квартал:На 1 января: 830 000*2%=16 600 руб.
830 000-16 600=813 400 руб.
На 1 февраля: 813 400*2%=16 268 руб.
813 400-16 268=797 132 руб.
На 1 марта: 797 132* 2%=15 943 руб.
797 132-15 943=781 189 руб.
На 1 апреля: 781 189*2%=15 624 руб.
781 189 -15 624=765 565 руб.
5. Определим среднеостаточную стоимость имущества за квартал:
(830 000+813 400+797 132+781 189)4=805 430,25 руб.
6. Рассчитаем налог на имущество организации за первый квартал:
(382 500 + 805 430,25) * 2,2 % * 14 = 6 533,63 руб.
Ответ: сумма налога на имущество организации за первый квартал, подлежащая уплате в бюджет составила 6 533,63 рубля.
