Social tax deductions - Taxes and taxation

Social tax deductions

The next group of deductions to taxpayers from the tax base refers to social tax deductions. These include the costs incurred by the taxpayer from the amounts received by him during the year for the following purposes:

donations to charitable organizations, socially-oriented non-profit organizations, non-profit organizations that carry out activities in the field of science, culture, physical culture and sports, education, education, health, environmental protection and animal welfare, religious organizations, and non-profit organizations on formation or replenishment of the target capital. The deduction specified in this sub-clause is granted in the amount of actually incurred expenses, but not more than 25% of the amount of income received in the tax period and subject to taxation;

■ payment by the taxpayer during the year for his education in educational institutions. These amounts are deductible in the amount actually incurred for training, but not more than 120 thousand rubles. Also deducted are the amounts paid by the parent taxpayer for the education of their children under the age of 24 and the taxpayer-guardian or guardian for the training of their wards at the age of 18 years in full-time education in educational institutions. Since 2009, the right to receive this deduction has been extended to the taxpayer in the case of payment for full-time education in the educational institution of a brother or sister under the age of 24 years. Deductions are made in the amount of actually incurred expenses for this training, but not more than 50 thousand rubles. for each child in the total amount for both parents, guardian or guardian. In this case, the law provides that this social tax deduction is granted only if the educational institution has an appropriate license or other document that confirms the status of the educational institution, as well as the submission by the taxpayer of documents confirming its actual expenses for training. However, this tax deduction does not apply if the payment of training costs is made from the funds of the parent (family) capital sent to ensure the implementation of additional measures of state support for families with children;

■ payment by the taxpayer during the year of treatment services provided to him by US medical institutions, as well as services for the treatment of the spouse, their parents, their children under the age of 18 in US medical institutions. The list of medical services, approved by the relevant decision of the US Government, includes among them, in particular, diagnosis and treatment in the provision of emergency medical care, diagnosis, prevention, treatment and medical rehabilitation in the provision of inpatient medical care, as well as these health services in the sanatorium institutions;

■ the acquisition by the taxpayers, at their own expense, of the medicines prescribed to him by the attending physician. At the same time, not all purchased medicines are taken into account, but only those that are available in the list of medicines approved by the US Government and including more than 300 titles. In the costs of treatment and purchase of medicines, the taxpayer has the right to include the amounts of insurance premiums paid by him under voluntary personal insurance contracts, as well as under voluntary insurance agreements for the spouse, parents or children (including those under 18 years of age, age to 18 years). These contracts must be concluded with insurance companies specializing in activities that provide for the payment of only treatment services and those licensed for this type of activity. The total amount of social tax deduction for treatment and purchase of medicines can not exceed 120 thousand rubles. in year. At the same time, it was established that for certain expensive types of treatment in US medical institutions, according to the list approved by the corresponding resolution of the US Government, the amount of tax deduction can be accepted in the amount of actually incurred expenses. In addition, the deduction of the amount of payment for the cost of treatment or insurance premiums is granted to the taxpayer provided that the treatment was performed in medical organizations that have the appropriate licenses for performing medical activities from individual entrepreneurs who carry out medical activities on the basis of a license for medical activity, as well as when presented by the taxpayer documents confirming his actual expenses for treatment, purchase of medicines or payment of insurance in noses;

■ the taxpayer's payment of pension contributions under non-government pension schemes concluded with non-state pension funds in his favor or in favor of spouses, parents and disabled children. The same procedure is extended to similar contracts for voluntary pension insurance. These deductions are granted in the amount of actually incurred expenses, but not more than 120 thousand rubles. in the tax period.

■ payment by the taxpayer of additional insurance contributions to the funded part of the labor pension. The specified expenses are deducted in the amount of actually incurred expenses, provided that the taxpayer submits documents confirming the expenses incurred for these purposes or the tax agent's references to the relevant amounts withheld and transferred to them on behalf of the taxpayer.

Consider examples of calculating the tax base and the amounts of social tax deductions.

Example 24.5

A taxpayer - an individual receives an official salary of 35 thousand rubles at the main place of work. per month. In addition, he, having a scientific degree of candidate of science, concurrently teaches at the university. His annual income in the school was 186 thousand rubles. During the tax period, this taxpayer twice transferred money to an orphanage in the amount of 25 thousand rubles. and 35 thousand rubles. The total amount of taxpayer's income for the tax period was 606 thousand rubles. (35 thousand rubles x 12 + 186 thousand rubles.)

According to the law, he has the right to this type of social tax deduction in the amount of not more than 151.5 thousand rubles. (25% of 606 thousand rubles). In fact, the taxpayer spent 60 thousand rubles. is less than the set limit. Therefore, he can deduct from the tax base the entire amount of 60 thousand rubles spent on charity.

Thus, its tax base for the tax period (year) will be 546 thousand rubles.

Example 24.6

Parents paid tuition fees for two children during the tax period. The first child at the age of 20 years is studying at the university. For his education, his father paid 60 thousand rubles. For the second child in college, 40,000 rubles were paid, and this amount was paid by both parents: the father -15 thousand rubles. and the mother - 25 thousand rubles. Parents can be granted social tax deductions for the education of children in the following amounts: father-50 thousand rubles. on the first child and 15 thousand rubles. on the second child. Total - 65 thousand rubles; mother - 25 thousand rubles.

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