Nashe proizvodstvennoye predpriyatiye yavlyayetsya platelshchikom YeNP i NDS. Soglasno punktam 9-10 polojeniya «O poryadke ischisleniya i uplati yedinogo nalogovogo plateja s uchetom vvedeniya minimalnogo razmera yedinogo nalogovogo plateja» №2203 ot 03.03.2011 goda summa donachislennogo YeNP opredelyayetsya kak raznitsa mejdu YeNP, rasschitannim umnojeniyem valovoy viruchki na stavku bez primeneniya lgot (806.847,0 tis.sum х 5% = 40.342,55 tis.sum, t.ye. stroka 090 formi rascheta YeNP) i 3-х kratnim minimalnim razmerom zemelnogo naloga (77.214,0 tis.sum). V dannom primere summa donachisleniya sostavlyayet 36.871,45 tis.sum (40.342,55,0 – 77.214,0). Po stroke 110 formi rascheta YeNP raschetnaya summa 40.342,55 tis.sum yeshchyo umenshayetsya na 50%, t.ye. k oplate ostayetsya 20.171,28 tis.sum. Podlejashchaya k uplate summa YeNP (stroka 180 formi rascheta YeNP) sostavlyayet 57.042,73 tis.sum (20.171,28 + 36.871,45). Eto moy raschet YeNP, a predidushchiy glavbuх po stroke 180 formi rascheta YeNP ukazal 77.214,01 tis.sum, t.ye. bolshe na summu umenshennogo YeNP v svyazi s uplatoy NDS i donachisleniye pokazal 57.042,73 tis. sum.