|
Sale of a fixed asset on a lump sum basis and the basis for health insurance contributions Sale of a fixed asset after changing the form of taxation and health insurance contributions Sale of assets up to , and health insurance premium Summary Subscribe to our newsletter and receive new knowledge in the field of accounting, business and technology once a week. Only valuable information. Wpisz swój adres email * Akceptuję regulamin i zapisuję się do newslettera zawierającego informacje o produktach i usługach ifirma.
The new rules for settling health insurance contributions introduced by the Polish Order constantly raise questions and doubts. The topic of settling health insurance premiums seems to be inexhaustible, and the more we delve into it, the more problems there are. That is why we return to this issue so often in our pages. In today's publication, we philippines photo editor will deal with calculating the basis for health insurance premiums when selling a fixed asset. Paid disposal of an asset - taxation in PIT In the case of entrepreneurs who have chosen taxation according to general principles - according to the tax scale or flat tax, they have the by tax deductible costs, which also include depreciation deductions.
In such a case, the calculation of income from the sale of a fixed asset is carried out according to the rules resulting from the regulations. The income from the paid sale of assets is: Profit from selling Reduced by the initial value of the fixed asset Increased by the value of depreciation write-offs If the fixed asset has not been fully depreciated at the time of sale, its undepreciated part will be included in tax deductible costs.
|
|