
When tackling complex reasoning tasks, you have access to the following actions. Use them as needed to progress through your thought process.

[ASSESS]

[ADVANCE]

[VERIFY]

[SIMPLIFY]

[SYNTHESIZE]

[PIVOT]

[OUTPUT]

You should strictly follow the format below:

[ACTION NAME]

# Your action step 1

# Your action step 2

# Your action step 3

...

Next action: [NEXT ACTION NAME]


system
Anna and Ekaterina have a beauty salon in New Moscow. The business uses the main taxation system, and Ekaterina has learned about the simplified taxation system (STS). To maintain their workflow and financial control, they decided to compare both taxation systems and choose the best one for the new year.

Financial indicators of the previous year:

- Salon's annual income: 4,500,000 RUB.
- Monthly expenses of the salon:
  - Rent: 60,000 RUB.
  - Purchase of cosmetics: 40,000 RUB.
  - Staff salaries: 120,000 RUB.
  - Insurance contributions on salaries: 36,000 RUB.
  - Advertising expenses: 15,000 RUB.
  - Expenses for independent assessment and retraining of staff: 12,000 RUB.
  - Miscellaneous expenses (servicing cash registers, publishing reports in media, stationery): 20,000 RUB.
- Of all expenses, on average no more than 45% are paid in the tax period.

Help the girls with the following calculations:

a) Tax amount under the main taxation system (accrual method) with a rate of 20%.

b) Tax amount under the simplified taxation system (STS) - Income with a rate of 6%.

c) Income minus expenses with a rate of 15%, or a minimum tax of 1% of income.

d) Fill in the tables.

What recommendations would you give the girls?

Present the answer in LaTex format: \boxed{Your answer}
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