Tax is defined as a percentage of the tax base corresponding to the tax rate.
Based on the results of the reporting (tax) period, taxpayers calculate the amount of the advance payment based on the tax rate and profit calculated on an accrual basis.
During the reporting period, taxpayers calculate the amount of the monthly advance payment:
- in the 1st quarter of the year = advance payment due in the last quarter of the previous year.
- in the 2nd quarter of the year = 1/3 * advance payment for the first quarter
- in the 3rd quarter of the year = 1/3 * (advance payment for the first half of the year - advance payment for the first quarter).
- in the 4th quarter of the year = 1/3 * (advance payment for nine months - advance payment for half a year)
Taxpayers have the right to switch to calculating monthly advance payments based on actual profit received by notifying the tax authority no later than December 31 of the year preceding the year of transition.
In this case, advance payments are calculated based on the tax rate and the actual profit received, calculated on an accrual basis from the beginning of the tax period to the end of the corresponding month.
Only quarterly advance payments based on the results of the reporting period are paid by:
- organizations whose sales income over the previous 4 quarters did not exceed an average of 3,000,000 rubles for each quarter,
- budgetary institutions,
- foreign organizations operating in the Russian Federation through a permanent representative office,
- non-profit organizations that do not have income from sales,
- members of simple partnerships,
- investors in production sharing agreements,
- beneficiaries under trust management agreements.
The tax at the end of the year is paid no later than March 28 of the following year.
Advance payments based on the results of the reporting period are paid no later than 28 days from the end of the reporting period.
Monthly advance payments are paid no later than the 28th day of each month.
Taxpayers who calculate monthly advance payments based on actually received profits pay them no later than the 28th day of the month following the month for which the tax is calculated.
The amounts of paid monthly advance payments are counted when paying advance payments at the end of the reporting period. Advance payments based on the results of the reporting period are counted against the payment of tax based on the results of the tax period.
Features of tax calculation and payment:
- organizations with separate divisions
- residents of the Special Economic Zone in the Kaliningrad region
10.2. The problem of personality in psychology
Man is the most incomprehensible phenomenon of all that exists in the world and the most interesting subject for himself. He seems to be a multilateral, multidimensional and complexly organized creature. Understanding the essence of human subjectivity is possible only from the standpoint of holistic, systemic and historical-evolutionary approaches. In Russian psychology, three main conceptual categories have traditionally been established, reflecting three aspects of human existence: “individual”, “personality”, “individuality”. This distinction was made most consistently in the works of A.N. Leontyev.
1. Man as an individual appears in his natural, biological characteristics, that is, as a material, natural, corporeal being in its integrity and indivisibility. Knowing a person as an individual involves considering the natural foundations of his life, his psychology.
Man as an individual is a natural being experiencing so-called organic needs: food, warmth, rest, etc. The shape, structure, and functioning of the human body is a continuation of the evolutionary series; it is in many ways similar to the body of higher primates. At the same time, man is qualitatively different from all other living beings. ON THE. Berdyaev, a Russian religious philosopher, wrote: “Man is a fundamental novelty in nature. The human body is a cultural body, it is spiritualized and subordinated to the highest goals of man.” Even human organic needs are fundamentally different from the needs of animals: they are satisfied with other objects, in other ways, and are culturally determined. The fundamental difference between a person is his free attitude to the experiences of organic needs. With the help of will, a person can block the sensation of hunger and thirst, overcome feelings of fear and pain, if this is necessary to achieve personally significant goals.
The concept of “individual” is based on A.N. Leontiev, lies the fact of the indivisibility, integrity and peculiarities of each person, which arise already at the early stages of life development. “One is born an individual.”
2. Personality is one of the basic categories of psychological science and one of the most widely used concepts. Traditionally in psychology, this concept includes ideas about the most developed level of human subjectivity. The reality that is described by the term “personality” is already manifested in etymology. The word “personality” (persona) originally meant a mask worn by an actor in the ancient Greek theater. Gradually, the concept of personality was filled with an increasing variety of semantic meanings, the shades and range of which are to a certain extent specific to each specific language. In Russian, the word “personality” is close to the word “mask”, which, according to V.I. Dahl, means playing someone else's role, a feigned appearance, a public face addressed to others.
Thus, in the meaning of the word “personality” two main meanings can be distinguished. The first, most obvious meaning is the discrepancy between a person’s own characteristics and the content of the role he plays. The second is the social typicality of the role being played, its openness to other people.
The idea of personality as a system of role behavior, conditioned by a set of stable social expectations from the immediate environment, is reflected in the so-called role theory of personality. In Russian psychology, this theory is subject to sharp criticism. Indeed, a person in society is included in many different social groups (including family, study group, work team, friendly company, etc.) In each group, he occupies a certain position, has a certain status, and certain expectations are placed on him. Thus, the same person must behave differently in different situations, that is, act in different roles. However, personality is exactly what allows you to maintain the integrity of your “I”. Personality is not a structure of roles, but a person whose life is not reduced to the fulfillment of given roles.
Despite the fact that personality is a central and generalizing category of psychology, a unified definition of this concept has not been developed. None of the many definitions of personality that exist in psychological science can be considered comprehensive and indisputable. Summarizing the diversity of views on the nature and mechanisms of personal development, we can highlight some general points:
1) personality is a special quality or characteristic of a person that is acquired by an individual in society, in the totality of those relations that are social in nature in which he is included. If one is born an individual, one becomes a person;
2) personality characterizes a person in terms of his social connections and relationships, i.e., relationships with other people. A.N. Leontyev called personality a “supersensible formation,” because these connections and relationships with other people constitute a special reality, inaccessible to direct perception.
Consequently, the concept of personality in psychology denotes a special way of human existence - his existence as a member of society, as a representative of a certain social group;
3) the essence of personality lies in a person’s ability to act freely, independently and responsibly. Personal behavior is behavior of one’s own free choice;
4) personality is not a quality formed once and for all, but a constant development.
3. Individuality (from the Latin individuum - indivisible) - the highest level of human integration in relation to the individual and personal levels. Individuality simultaneously captures the originality and uniqueness of a person as an individual and as a person. The development of individuality is the path of a person’s life.
Professional personality traits
It is not enough to gain certain knowledge in a particular professional activity. To achieve success in the chosen field, a person must have specific qualities. Regardless of the significance of the profession, a person’s abilities are classified into several categories:
- verbality – language proficiency, determination of the significance of concepts and words;
- numerical ability - the ability to accurately and quickly perform standard arithmetic operations;
- the ability to correct numbers, letters, words;
- have an idea of objects in 2-3 dimensions;
- ability to detail objects and graphic images;
- motor coordination - control of the movements of the eyes, legs and arms; the ability to coordinate them with certain signals;
- dexterity - the ability to manipulate small objects;
- perception of color shades, the ability to distinguish and compare them;
- general intelligence is the ability to learn, which consists of understanding and accepting the material being studied, the ability to reason and draw correct conclusions.
Human abilities
Based on the described properties, a list of psychological qualities necessary for specific professional activities is compiled. To become successful in business, other individual characteristics are also necessary. They are called social temperament and influence an individual’s confidence in certain operating conditions.
Types of individual psychological professional qualities:
- Typological properties, including lability of the nervous system, dynamism, mobility, strength.
- Perceptual and sensory properties, the level of which develops with the acquisition of skills.
- Individual attention, including elements such as switching, distribution, stability.
- Psychomotor skills, based on the development of certain operating systems necessary in solving professional problems.
- Mnemonics is the ability to remember material, techniques and the ability to develop professional memory.
Note! In any activity you need to be able to think and have imagination; strong-willed qualities are especially important. Without them, it will not be possible to overcome difficulties in the work process.
Volitional personality traits
Personality orientation - what is it in psychology, its types
In the process of life, a person gains certain experience. Depending on what processes you had to go through, your character is formed. Overcoming obstacles helps to realize the will of the individual.
Basic volitional qualities
| Characteristic | Peculiarities |
| Determination | Active, conscious, motivational movement towards a certain result. It is divided into 2 types: • strategy – the ability to be guided by beliefs, certain values, ideals; • tactics – the ability to set clear goals and not be distracted in the process of achieving them |
| Initiative | He is a certain “pusher” of determination. Initiative helps to overcome inertia and direct will in a specific direction |
| Independence | An active conscious attitude to act from the standpoint of one’s own beliefs and views, without being influenced by external factors |
| Excerpt | Ability to overcome obstacles in achieving goals. Requires self-control and self-control, the ability to choose the best course of action |
| Determination | Manifests itself in the ability to quickly make firm, informed decisions and implement them. At the same time, thinking about your actions from different positions, going through antagonism of motives and internal struggle with yourself is not excluded. |
| Courage | The first step in developing determination is determined by the ability to overcome fears and the ability to take justifiable risks. |
| Energy | Manifests itself in the concentration of internal forces necessary to obtain results. |
| Perseverance | It is a character trait that complements energy and allows one to mobilize strength for a long process of moving towards a goal. |
| Organization | A necessary quality that helps you intelligently plan and streamline your actions. |
| Discipline | Manifests itself in the conscious subordination of personal behavior to socially accepted norms and orders, taking into account the requirements of action |
| Self-control | It is a derivative of the component of discipline. Expressed in the ability to control one’s actions and direct behavior in the right direction, without succumbing to momentary impulses |
On the way to the goal
The described basic qualities are interconnected and complement each other. Will is a conscious, acquired personality trait that is developed in the process of setting a goal, the ability to move towards it, overcoming obstacles, and the ability to take responsibility for one’s own actions.
Social and psychological qualities of personality
Personality development - what is it in psychology
The properties and qualities of personality in social and psychological terms in social science do not have a single clear definition. In the scientific works of psychologists there are several different opinions on this topic. Here are the main ones:
- If we interpret the term “personality” as a synonym for the word “person,” then qualities mean characteristics. If personality is a component of qualities, then human traits are determined by social properties.
- Sometimes the concept of “socio-psychological traits” includes the opposition of basic and secondary properties (from the perspective of differences between personal and general psychological).
- The structure of an individual is perceived as a set of traits and properties. Or, on the contrary, as a specific system consisting not of qualities, but of other elements.
Based on this list, it is clear that it is difficult to unambiguously determine the socio-psychological properties of a person. Because, firstly, there is no specific list of such qualities and criteria for identifying them. Secondly, there are contradictions in the relationship between abilities and properties. All these aspects require close attention. Their essence will be studied by sociologists and psychologists for a long time.
