1. The system of taxation in the form of a single tax on imputed income for certain types of activities is established by this Code, put into effect by regulatory legal acts of representative bodies municipal districts, urban districts, laws of federal cities of Moscow and St. Petersburg and is applied along with common system taxation (hereinafter in this chapter - the general taxation regime) and other taxation regimes provided for by law Russian Federation about taxes and fees.
2. The system of taxation in the form of a single tax on imputed income for certain types of activities (hereinafter referred to in this chapter as a single tax) may be applied by decisions of the representative bodies of municipal districts, city districts, legislative (representative) bodies of state power of the federal cities of Moscow and St. Petersburg in relation to the following types entrepreneurial activity:
1) provision of household services, their groups, subgroups, types and (or) individual household services, classified in accordance with All-Russian classifier public services;
2) provision of veterinary services;
3) the provision of services for the repair, maintenance and car wash Vehicle;
4) provision of services for the storage of vehicles in paid parking lots;
5) rendering road transport services for the transportation of passengers and goods carried out by organizations and individual entrepreneurs having the right of ownership or other right (of use, possession and (or) disposal) of no more than 20 vehicles intended for the provision of such services;
6) retail trade carried out through shops and pavilions with a trading floor area of not more than 150 square meters for each object of trade organization. For the purposes of this chapter, retail trade carried out through shops and pavilions with a trading floor area of more than 150 square meters for each object of organization of trade is recognized as a type of entrepreneurial activity in respect of which a single tax is not applied;
7) retail trade carried out through kiosks, tents, stalls and other objects of a stationary trading network that does not have trading floors, as well as objects of a non-stationary trading network;
8) provision of services Catering carried out through public catering facilities (with the exception of the provision of catering services by educational, healthcare and social security institutions) with an area of \u200b\u200bthe hall for serving visitors not more than 150 square meters for each catering facility. For the purposes of this chapter, the provision of public catering services carried out through public catering facilities with an area of a visitor service hall of more than 150 square meters for each public catering facility is recognized as a type of entrepreneurial activity in respect of which a single tax is not applied;
9) provision of public catering services through public catering facilities that do not have a customer service hall;
10) distribution and (or) placement of outdoor advertising;
12) provision of services for temporary accommodation and accommodation by organizations and entrepreneurs using in each facility for the provision of these services the total area of premises for temporary accommodation and residence of no more than 500 square meters;
13) provision of services for the transfer into temporary possession and (or) use of trading places located in the objects of a stationary trading network that do not have trading floors, objects of a non-stationary trading network (counters, tents, stalls, containers, boxes and other objects), and as well as public catering facilities that do not have a visitor service hall;
14) provision of services for the transfer into temporary possession and (or) use land plots for organizing trading places in a stationary trading network, as well as for placing objects of a non-stationary trading network (counters, tents, stalls, containers, boxes and other objects) and catering facilities that do not have visitor service halls.
2.1. The single tax is not applied to the types of entrepreneurial activities specified in paragraph 2 of this article, if they are carried out under a simple partnership agreement (joint activity agreement) or an agreement on trust management of property, as well as if they are carried out by taxpayers classified as the largest in accordance with this Code.
The single tax shall not apply to the types of entrepreneurial activities specified in subparagraphs 6-9 of paragraph 2 of this article, if they are carried out by organizations and individual entrepreneurs who have switched to paying the single agricultural tax in accordance with Chapter 26.1 of this Code, and these organizations and individual entrepreneurs sell through their objects of trade and (or) public catering the agricultural products produced by them, including primary processing products produced by them from agricultural raw materials of their own production.
3. Regulatory legal acts of the representative bodies of municipal districts, city districts, laws of the federal cities of Moscow and St. Petersburg establish:
2) types of entrepreneurial activity in respect of which a single tax is introduced, within the list established by paragraph 2 of this article.
When introducing a single tax in relation to entrepreneurial activities for the provision of household services, a list of their groups, subgroups, types and (or) individual household services subject to transfer to the payment of a single tax may be determined;
3) the values of the coefficient K_2 specified in this Code, or the values of this coefficient, taking into account the peculiarities of doing business.
4. Payment by organizations of a single tax provides for their release from the obligation to pay tax on profits of organizations (in relation to profits received from entrepreneurial activities subject to a single tax), tax on property of organizations (in relation to property used to conduct entrepreneurial activities subject to a single tax). ) and a single social tax(for payments made individuals in connection with the conduct of business activities subject to a single tax).
Payment by individual entrepreneurs of a single tax provides for their release from the obligation to pay tax on personal income (in relation to income received from entrepreneurial activities subject to a single tax), tax on property of individuals (in relation to property used for entrepreneurial activities subject to a single tax) and the unified social tax (in relation to income received from entrepreneurial activities subject to a single tax, and payments made to individuals in connection with the conduct of entrepreneurial activities subject to a single tax).
Organizations and individual entrepreneurs that are taxpayers of a single tax are not recognized as taxpayers of value added tax (in relation to operations recognized as objects of taxation in accordance with Chapter 21 of this Code, carried out as part of entrepreneurial activities subject to a single tax), with the exception of value added tax payable in accordance with this Code when goods are imported into the customs territory of the Russian Federation.
The calculation and payment of other taxes and fees not specified in this paragraph shall be carried out by taxpayers in accordance with other taxation regimes.
Organizations and individual entrepreneurs who are taxpayers of the single tax pay insurance premiums for compulsory pension insurance in accordance with the legislation of the Russian Federation.
5. Taxpayers are obliged to comply with the procedure for maintaining settlement and cash transactions in cash and non-cash forms established in accordance with the legislation of the Russian Federation.
6. When carrying out several types of entrepreneurial activities subject to taxation by a single tax in accordance with this chapter, the accounting of indicators necessary for calculating the tax is kept separately for each type of activity.
7. Taxpayers who carry out, along with business activities subject to single taxation, other types of business activities are required to keep separate records of property, liabilities and business transactions in respect of entrepreneurial activities subject to single taxation and entrepreneurial activities in respect of which taxpayers pay taxes in accordance with a different taxation regime. At the same time, accounting for property, liabilities and business transactions in relation to types of entrepreneurial activities subject to single taxation is carried out by taxpayers in accordance with the generally established procedure.
Taxpayers carrying out, along with entrepreneurial activities subject to single taxation, other types of entrepreneurial activities, calculate and pay taxes and fees in respect of these types of activities in accordance with other taxation regimes provided for by this Code.
8. Organizations and individual entrepreneurs, when switching from the general taxation regime to paying a single tax, comply with the following rule: the amounts of value added tax calculated and paid by the taxpayer of value added tax from the amounts of payment (partial payment) received before the transition to the payment of a single tax in the account of the forthcoming deliveries of goods, performance of work, provision of services or transfer of property rights, carried out in the period after the transition to the payment of a single tax, are deductible in the last tax period preceding the month of transition of the taxpayer of value added tax to the payment of a single tax, if there are documents evidencing the return of tax amounts by the buyer in connection with the transition of the taxpayer to the payment of a single tax.
9. Organizations and individual entrepreneurs paying a single tax, when switching to a general taxation regime, comply with the following rule: the amount of value added tax presented to a taxpayer who has switched to paying a single tax on goods (works, services, property rights), which were not used in activities subject to single taxation, are subject to deduction upon transition to the general taxation regime in the manner prescribed by Chapter 21 of this Code for taxpayers of value added tax.
Federal Law No. 85-FZ of May 17, 2007 amended this Code. The amendments shall enter into force on January 1, 2008.
For the purposes of this chapter, the following basic concepts are used:
imputed income - the potential income of the single taxpayer, calculated taking into account the totality of conditions that directly affect the receipt of the specified income, and used to calculate the amount of the single tax at the established rate;
basic profitability - conditional monthly profitability in value terms for one or another unit of a physical indicator characterizing a certain type of entrepreneurial activity in various comparable conditions, which is used to calculate the amount of imputed income;
adjusting coefficients of basic profitability - coefficients showing the degree of influence of one or another condition on the result of entrepreneurial activity subject to a single tax, namely:
K_1 - deflator coefficient set for the calendar year, taking into account the change consumer prices for goods (works, services) in the Russian Federation in the previous period. The deflator coefficient is determined and is subject to official publication in the manner established by the Government Russian Federation;
On the application of the value of the deflator coefficient K_1 in 2007, see letter of the Ministry of Finance of the Russian Federation of May 29, 2007 N 03-11-02 / 151, in 2008 - letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation of April 22, 2008 N 03-11-04/3/212
On the deflator coefficient corresponding to the index of changes in consumer prices for goods (works, services), for calculation tax base on single tax for imputed income, see certificate
K_2 is a correction coefficient of basic profitability, taking into account the totality of the features of doing business, including the range of goods (works, services), seasonality, mode of operation, amount of income, features of the place of doing business, the area of the information field of electronic displays, the area of the information field of outdoor advertising with any method of applying the image, the area of the information field of outdoor advertising with automatic image change, the number of buses of any type, trams, trolleybuses, cars and trucks, trailers, semi-trailers and dissolution trailers, river boats used for the distribution and (or) placement of advertising , and other features;
household services - paid services provided to individuals (with the exception of pawnshop services and services for the repair, maintenance and washing of motor vehicles), provided for by the All-Russian Classifier of Services to the Population;
veterinary services - services paid for by individuals and organizations according to the list of services provided for by the regulatory legal acts of the Russian Federation, as well as the All-Russian classifier of services to the population;
services for the repair, maintenance and washing of motor vehicles - paid services provided to individuals and organizations according to the list of services provided for by the All-Russian classifier of services to the population. These services do not include services for refueling vehicles, services for warranty repairs and maintenance, as well as services for storing vehicles in paid parking lots;
vehicles - vehicles intended for the carriage of passengers and goods by road (buses of any type, cars and trucks). Vehicles do not include trailers, semi-trailers and drop trailers;
paid parking lots - areas (including open and covered areas) used as places for providing paid services for the storage of vehicles;
retail trade - entrepreneurial activity related to the sale of goods (including for cash, as well as with the use of payment cards) on the basis of retail sales contracts. To this species Entrepreneurial activity does not include the sale of excisable goods specified in subparagraphs 6 - 10 of paragraph 1 of this Code, food and beverages, including alcohol, both in the manufacturer's packaging and packaging, and without such packaging and packaging, in bars, restaurants, cafes and other objects of public catering, gas in cylinders, trucks and special vehicles, trailers, semi-trailers, dissolution trailers, buses of any type, goods according to samples and catalogs outside the stationary distribution network (including in the form of postal items (parcel trade), as well as through teleshops and computer networks), the transfer of medicines under preferential (free) prescriptions, as well as products of own production (manufacturing);
stationary trading network - a trading network located in buildings, structures, structures intended for trading, connected to engineering communications;
stationary trading network with trading floors - a trading network located in buildings and structures (their parts) intended for trading, having separate premises equipped with special equipment, intended for retail trade and customer service. This category of retail facilities includes shops and pavilions;
stationary trading network that does not have trading floors - a trading network located in buildings, structures and structures (their parts) intended for trading, which do not have separate and specially equipped premises for these purposes, as well as in buildings, structures and structures (their parts) used to conclude retail sales contracts, as well as for bidding. This category of shopping facilities includes covered markets (fairs), shopping malls, kiosks, vending machines and other similar facilities;
non-stationary trading network - a trading network operating on the principles of delivery and peddling trade, as well as objects of organization of trade that are not related to a stationary trading network;
delivery trade - retail trade carried out outside a stationary retail network using vehicles specialized or specially equipped for trade, as well as mobile equipment used only with a vehicle. This type of trade includes trade using a car, a mobile shop, a car shop, a tonar, a trailer, a mobile vending machine;
peddling trade - retail trade carried out outside a stationary retail network through direct contact between the seller and the buyer in organizations, on transport, at home or on the street. This type of trade includes trade from hands, a tray, from baskets and hand carts;
public catering services - services for the manufacture of culinary products and (or) confectionery products, the creation of conditions for the consumption and (or) sale of finished culinary products, confectionery products and (or) purchased goods, as well as leisure activities. Public catering services do not include services for the production and sale of excisable goods specified in subparagraphs 3 and 4 of paragraph 1 of this Code;
a public catering facility with a visitor service hall - a building (part of it) or a structure intended for the provision of public catering services, which has a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods, and also for leisure activities. This category of public catering facilities includes restaurants, bars, cafes, canteens, snack bars;
a public catering facility that does not have a customer service hall is a public catering facility that does not have a specially equipped room (open area) for the consumption of finished culinary products, confectionery and (or) purchased goods. This category of public catering facilities includes kiosks, tents, culinary shops (sections, departments) and other similar public catering points;
area of the trading floor - a part of the store, pavilion (open area), occupied by equipment intended for displaying, demonstrating goods, conducting cash settlements and servicing customers, the area of \u200b\u200bcash units and cash booths, the area of \u200b\u200bworking places for service personnel, as well as the area of passages for buyers. The area of the sales area also includes the leased part of the area of the sales area. The area of auxiliary, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale, in which customer service is not provided, does not apply to the area of the trading floor. The area of the trading floor is determined on the basis of inventory and title documents;
area of the visitor service hall - the area of specially equipped premises (open areas) of a public catering facility intended for the consumption of finished culinary products, confectionery and (or) purchased goods, as well as for leisure activities, determined on the basis of inventory and title documents.
For the purposes of this chapter, inventory and title documents include any documents held by an organization or an individual entrepreneur for an object of a stationary trading network (public catering organization) containing the necessary information about the purpose, design features and layout of the premises of such an object, as well as information confirming the right to use this object (contract of sale non-residential premises, technical passport for non-residential premises, plans, diagrams, explications, lease (sublease) agreement for non-residential premises or part (s) thereof, permission for the right to serve visitors in an open area and other documents);
open area - a place specially equipped for trade or public catering, located on a land plot;
store - a specially equipped building (part of it) intended for the sale of goods and the provision of services to customers and provided with trading, utility, administrative and amenity premises, as well as premises for receiving, storing goods and preparing them for sale;
pavilion - a building that has a trading floor and is designed for one or more jobs;
kiosk - a building that does not have a trading floor and is designed for one workplace seller;
tent - a collapsible structure, equipped with a counter, which does not have a trading floor;
trading place - a place used for making retail purchase and sale transactions. Trading places include buildings, structures, structures (part of them) and (or) land plots used for retail purchase and sale transactions, as well as retail and public catering facilities that do not have trading floors and customer service halls (tents, stalls, kiosks, boxes, containers and other objects, including those located in buildings, structures and structures), counters, tables, trays (including those located on land plots), land plots used to place retail trade organizations (public meals) that do not have trading floors (visitor service halls), counters, tables, trays and other objects;
stationary trading place - a place used for making purchase and sale transactions in the objects of a stationary trading network. Stationary trading places also include land leased to organizations and individual entrepreneurs for the organization of a stationary trading network;
the area of the information field of electronic displays of outdoor advertising - the area of the light-emitting surface;
distribution and (or) placement of outdoor advertising - the activities of organizations or individual entrepreneurs to bring advertising information to consumers by providing and (or) using outdoor advertising means (boards, stands, posters, electronic (light) displays and other stationary technical means), intended for an indefinite circle of persons and designed for visual perception;
distribution and (or) placement of advertising on buses of any type, trams, trolleybuses, cars and trucks, trailers, semi-trailers and dissolution trailers, river vessels - the activities of organizations or individual entrepreneurs to bring to consumers advertising information intended for an indefinite circle of persons and designed for visual perception, by placing advertising on the roofs, side surfaces of the bodies of these objects, as well as installing billboards, signs, electronic displays and other advertising media on them;
number of employees - the average (average) number of employees for each calendar month of the tax period, taking into account all employees, including those working part-time, work contracts and other civil law agreements.
premises for temporary accommodation and residence - premises used for temporary accommodation and residence of individuals (apartment, room in an apartment, a private house, cottage (parts thereof), hotel room, dorm room and other premises). The total area of premises for temporary accommodation and residence is determined on the basis of inventory and title documents for the objects of provision of services for temporary accommodation and residence (contracts of sale, lease (sublease), technical passports, plans, diagrams, explications and other documents).
When determining the total area of premises for temporary accommodation and accommodation of hotel-type facilities (hotels, campsites, dormitories and other facilities), the area of common-use premises of residents (halls, corridors, lobbies on floors, interfloor stairs, common bathrooms, saunas and shower rooms, premises of restaurants, bars, canteens and other premises), as well as the area of administrative and utility premises;
objects of provision of services for temporary accommodation and residence - buildings, structures, structures (their parts) that have premises for temporary accommodation and residence ( residential buildings, cottages, private houses, buildings on personal plots, buildings and structures (complexes of structurally isolated (combined) buildings and structures located on the same land plot) used for hotels, campsites, hostels and other facilities);
parking area - total area land plot, where a paid parking lot is located, determined on the basis of title and inventory documents.
Federal Law No. 95-FZ of July 29, 2004 amended this Code. The amendments shall enter into force on January 1, 2006.
1. Taxpayers are organizations and individual entrepreneurs engaged in the territory of a municipal district, urban district, federal cities of Moscow and St. Petersburg, where a single tax has been introduced, entrepreneurial activities subject to a single tax.
2. Taxpayers engaged in the types of entrepreneurial activities established by paragraph 2 of this Code are required to register with the tax authorities at the place of implementation of the specified activity no later than five days from the start of this activity and pay the single tax introduced in these municipal areas, urban districts, federal cities of Moscow and St. Petersburg.
For approval of application forms for registration of organizations and individual entrepreneurs - UTII taxpayers with the tax authority at the place of business, see Order of the Federal Tax Service of Russia dated February 5, 2008 N MM-3-6 / [email protected]
Federal Laws No. 95-FZ of July 29, 2004, No. 64-FZ of June 18, 2005, and No. 101-FZ of July 21, 2005 amended Article 346.29 of this Code, which shall enter into force on January 1, 2006 .
1. The object of taxation for the application of the single tax is the imputed income of the taxpayer.
2. The tax base for calculating the amount of a single tax is the amount of imputed income,
calculated as the product of the basic profitability for a certain type of entrepreneurial activity,
calculated for the tax period, and the value of the physical indicator characterizing this type of activity.
Federal Law No. 85-FZ of May 17, 2007 amended Item 3 of Article 346.29 of this Code. The amendments shall enter into force on January 1, 2008.
3. To calculate the amount of a single tax, depending on the type of entrepreneurial activity
the following physical indicators are used to characterize a certain type of entrepreneurial
activities, and basic income per month:
4. The underlying yield is adjusted (multiplied) by the coefficients K_1 and K_2.
6. When determining the value of the basic yield, representative bodies of municipal districts, city districts, legislative (representative) government bodies of federal cities of Moscow and
Petersburg may adjust (multiply) the base yield specified in paragraph 3 of this article by the adjustment coefficient K_2.
The corrective coefficient K_2 is determined as the product of the values established by regulatory legal acts of the representative bodies of municipal districts, urban districts, laws of the federal cities of Moscow and St. Petersburg, taking into account the impact on the result of entrepreneurial activity of the factors provided for in Article 346.27 of this Code.
At the same time, in order to take into account the actual time period of entrepreneurial activity, the value of the correction coefficient K_2, which takes into account the influence of these factors on the result of entrepreneurial activity, is determined as the ratio of the number of calendar days of entrepreneurial activity during the calendar month of the tax period to the number of calendar days in this calendar month of the tax period .
Federal Law No. 85-FZ of May 17, 2007 amended paragraph 7 of this Code. The amendments shall enter into force on January 1, 2008.
7. The values of the adjustment coefficient K_2 are determined for all categories of taxpayers by the representative bodies of municipal districts, urban districts, legislative (representative) government bodies of federal cities of Moscow and St. Petersburg for a period of at least a calendar year and can be set in the range from 0.005 to 1 inclusive. If the regulatory legal act of the representative body of the municipal district, urban district, the laws of the federal cities of Moscow and St. Petersburg on amending the current values of the correction factor K_2 are not adopted before the beginning of the next calendar year and (or) have not entered into force in the manner prescribed by this Code from the beginning of the next calendar year, then in the next calendar year the values of the correction factor K_2 that were in effect in the previous calendar year continue to be valid.
9. If during the tax period the taxpayer has had a change in the value of a physical indicator, the taxpayer, when calculating the amount of the single tax, takes into account the specified change from the beginning of the month in which the change in the value of the physical indicator occurred.
10. The amount of imputed income for the quarter during which the corresponding state registration of the taxpayer was carried out is calculated on the basis of full months starting from the month following the month of the specified state registration.
Article 346.30 of the Tax Code of the Russian Federation - Tax period
The tax period for the single tax is a quarter.
The single tax rate is set at 15 percent of imputed income.
1. The single tax shall be paid by the taxpayer following the results of the tax period no later than the 25th day of the first month of the next tax period.
Federal Law No. 101-FZ of July 21, 2005, paragraph 2 of this Code is set forth in new edition which comes into force on January 1, 2006.
2. The amount of a single tax calculated for a tax period shall be reduced by taxpayers by the amount of insurance premiums for compulsory pension insurance paid (within the amounts calculated) for the same period of time in accordance with the legislation of the Russian Federation when taxpayers pay remuneration to their employees employed in those areas of activity of the taxpayer for which a single tax is paid, as well as the amount of insurance premiums in the form of fixed payments paid by individual entrepreneurs for their insurance, and the amount of temporary disability benefits paid to employees. At the same time, the amount of the single tax cannot be reduced by more than 50 percent.
Federal Law No. 191-FZ of December 31, 2002 supplemented this Code with clause 3, which shall enter into force on January 1, 2003.
3. Tax declarations based on the results of a tax period shall be submitted by taxpayers to the tax authorities no later than the 20th day of the first month of the next tax period.
Federal Law No. 183-FZ of December 28, 2004 amended this Code. The amendments shall enter into force on January 1, 2005.
The single tax amounts are credited to the accounts of the authorities Federal Treasury for their subsequent distribution to the budgets of all levels and the budgets of state off-budget funds in accordance with the budget legislation of the Russian Federation.
"one. The taxation system in the form of a single tax on imputed income for certain types of activities is established by this Code, put into effect by regulatory legal acts of the representative bodies of municipal districts, urban districts, laws of federal cities of Moscow and St. Petersburg and is applied along with the general taxation system (hereinafter referred to as this chapter - the general regime of taxation) and other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees.
An analysis of the new edition of this article allows us to note that at present, in the territory of individual cities within the same region, the procedure for calculating and paying UTII may be different. In addition, it is worth noting that from January 1, 2006, in Chapter 26.3 of the Tax Code of the Russian Federation, it is legally allowed to combine UTII with a simplified taxation system.
We remind you that the introduction on the territory of the subject of the UTII system for certain types of activity assumes that the entity carrying out the relevant types of activity is transferred to the UTII system in without fail. In particular, attention is drawn to this in the Letter of the Ministry of Finance of Russia dated October 8, 2004 No. 03-06-05-04 / 31. This document clarifies that in the event of the introduction of a special tax regime in the form of UTII for certain types of business activities in the territory of a constituent entity of the Russian Federation, the transition to the specified taxation system is mandatory for all taxpayers this region carrying out these types of business activities.
Since this book is devoted to the issues of advertising activities, it is quite natural that further we will consider the types of advertising activities, in respect of which the application of the taxation system in the form of UTII is provided.
In other words, taxpayers transferred to UTII, importing goods into the customs territory of the Russian Federation, calculate and pay value added tax from operations for the import of goods. Such a norm was introduced in order not to create a preferential taxation regime for UTII taxpayers according to imported goods. All other operations within the framework of activities subject to a single tax on imputed income are not subject to VAT.
Accordingly, the amounts of value added tax presented to the UTII taxpayer upon the acquisition of goods (works, services), including fixed assets and intangible assets or actually paid by him when importing goods into the customs territory of Russia are taken into account in the cost of such goods (works, services), including fixed assets and intangible assets. This follows from the Tax Code of the Russian Federation.
With regard to VAT, the UTII payer should pay attention to the following ...
Chapter 21 "Value Added Tax" since January 1, 2006 has been significantly amended by the provisions federal law No. 119-FZ.
Prior to the introduction of amendments to Chapter 21 “Value Added Tax” of the Tax Code of the Russian Federation, Federal Law No. 119-FZ, the question remained controversial: whether VAT amounts previously accepted for deduction on underdepreciated fixed assets used in production activities after the transition of the organization to the payment of a single tax? The position of the Ministry of Finance of the Russian Federation on this issue was unequivocal - the VAT amounts should be restored and returned to the budget (Letter of the Ministry of Finance of the Russian Federation dated March 22, 2004 No. 04-05-12 / 14). But as arbitration practice showed, the courts did not always support the position of the “tax authorities”, pointing out that a subsequent change in the taxation regime cannot serve as a basis for obliging an organization that is not a VAT payer to restore the amounts of this tax that were lawfully presented for deduction in previous reporting periods. For example, such a point of view was expressed in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 30, 2004 No. 15511/03. Although in this resolution the above problem is considered when switching to a simplified taxation system, these conclusions equally apply to the taxation system in the form of UTII.
With the entry into force of Federal Law No. 119-FZ, all these disputes were resolved unambiguously: it is necessary to restore VAT upon the transition to "imputation". This is indicated by the Tax Code of the Russian Federation:
“When a taxpayer transfers to special tax regimes in accordance with Chapters 26.2 and 26.3 of this Code, the tax amounts accepted for deduction by the taxpayer for goods (work, services), including fixed assets and intangible assets, and property rights in the manner prescribed by this Chapter , are subject to recovery in the tax period preceding the transition to these regimes.
Operations that are not subject to single taxation are subject to value added taxation in accordance with the generally established procedure. Accordingly, for goods and services used in the implementation of such activities, the amount of "input" value added tax can be presented for deduction. In Letter No. 22-2-16/1962-AC207 of the Ministry of Taxation of the Russian Federation of September 4, 2003 “On the procedure for applying the taxation system in the form of a single tax on imputed income for certain types of activities” (hereinafter referred to as the Letter of September 4, 2003), the tax department reminds on the need to distribute the amounts of "input" value added tax. If goods, services are used to carry out both taxable and untaxable operations, the value added tax charged on them is deductible in the proportion in which these goods, services are used for the production and sale of goods, services, operations, the sale of which is taxable. The above proportion is determined on the basis of the cost of shipped goods, services rendered, transactions for the sale of which are subject to taxation in total cost goods, services shipped during the tax period.
At the beginning of the section of this book devoted to UTII, we noted that since January 1, 2006, the words of the legislator appeared in the Tax Code of the Russian Federation that UTII can be applied along with the general taxation regime and "other tax regimes". The introduction of this amendment means that the contradiction with the Tax Code of the Russian Federation has been removed from the text of Chapter 26.3.
We remind the reader that clause 4 of Article 346.12 of Chapter 26.2 "Simplified Taxation System" of the Tax Code of the Russian Federation was put into effect on January 1, 2004, according to which organizations and individual entrepreneurs were entitled to apply the simplified tax system and UTII simultaneously:
“Organizations and individual entrepreneurs transferred in accordance with Chapter 26.3 of this Code to the payment of a single tax on imputed income for certain types of activities for one or several types of entrepreneurial activities, have the right to apply the simplified taxation system in relation to other types of entrepreneurial activities they carry out. At the same time, restrictions on the amount of income from sales, the number of employees and the value of fixed assets and intangible assets established by this chapter in relation to such organizations and individual entrepreneurs are determined based on all types of activities they carry out.
Chapter 26.3 "The system of taxation in the form of a single tax on imputed income for certain types of activities" before the provisions of Law No. 101-FZ came into force did not formally contain such a norm in relation to UTII payers, although a lot of business entities actively combined UTII and USN.
The changes introduced by clause 13 of article 1 of Law No. 101-FZ from January 1, 2006 eliminated the contradiction between chapters 26.2 and 26.3 of the Tax Code of the Russian Federation.
When using two special taxation regimes at the same time, attention should be paid to the following.
The Letter of the Ministry of Finance of Russia dated December 27, 2004 No. 03-03-02-02 / 19 states that if taxpayers apply both the simplified tax system and the taxation system in the form of UTII, then restrictions on the amount of income of the taxpayer or the residual value of fixed assets and intangible assets, and also, restrictions on the average number of employees for the tax (reporting) period, established by Chapter 26.2 of the Tax Code of the Russian Federation, apply to such taxpayers, based on all types of activities they carry out, according to the totality of indicators related to the simplified tax system and UTII.
A similar position was expressed in the Letter of the Ministry of Finance of the Russian Federation dated October 28, 2005 No. 03-11-04 / 3/123:
“According to paragraph 4 of Article 346.12 of the Code, taxpayers transferred to the payment of a single tax on imputed income for certain types of activities may apply the simplified taxation system in relation to other types of activities they carry out.
At the same time, from January 1, 2006, the maximum amount of income that allows the transition to a simplified taxation system is taken into account for all types of activities, including those subject to a single tax on imputed income for certain types of activities.
However, when resolving the issue of the loss of the right to apply the simplified taxation system in case of exceeding the amount of income, only incomes received from activities taxed under the simplified taxation system are taken into account.
When being on the simplified tax system, the method of protection will be that for the purposes of applying the Tax Code of the Russian Federation, when determining the object of taxation, income from UTII is not taken into account. This is stated in the Letter of the Ministry of Taxation of the Russian Federation dated September 10, 2004 No. 22-1-15 / 1522 “On a simplified taxation system »:
“The Ministry of the Russian Federation for Taxes and Dues, having considered the appeal, announces the following.
When carrying out several types of business activities subject to taxation by a single tax in accordance with Chapter 26.3 of the Tax Code of the Russian Federation, the accounting of indicators necessary for calculating the tax is carried out separately for each type of activity of the Tax Code of the Russian Federation).
At the same time, Law No. 101-FZ establishes that « accounting of property, liabilities and business transactions in relation to types of entrepreneurial activities subject to single taxation is carried out by taxpayers in accordance with the generally established procedure” .
Paragraphs ten - eleven of clause 8 of article 1 of Law No. 101-FZ from January 1, 2006, the Tax Code of the Russian Federation was supplemented by clause 8, according to which taxpayers who simultaneously carry out types of business activities subject to UTII and types of business activities subject to a single tax under the simplified tax system, keep separate records of income and expenses. At the same time, it is indicated that if it is impossible to divide expenses when calculating the tax base for taxes calculated on various special tax regimes expenses incurred by them in the course of their entrepreneurial activity are distributed in proportion to the shares of income in the total volume of income received in the application of these special tax regimes.
Note that the Ministry of Finance of the Russian Federation previously clarified the procedure for distributing general business expenses while organizations apply the general taxation regime and the taxation system in the form of UTII. Since when applying UTII, the tax is calculated based on the amount of imputed income, the amount of expenses for tax purposes does not matter. The distribution of expenses is necessary for the calculation of corporate income tax, which is calculated in accordance with Chapter 25 of the Tax Code of the Russian Federation (and in our case, for tax under the simplified tax system). According to the Tax Code of the Russian Federation, the expenses of organizations that have switched to paying a single tax, if it is impossible to separate them, are determined in proportion to the share of the organization's income from this type of activity in the organization's total income for all types of entrepreneurial activity. The Ministry of Finance of the Russian Federation in the Letter of April 28, 2004 No. 04-03-1 / 59 “On the distribution of general business expenses” draws attention to the fact that expenses are distributed between types of activities for reporting periods, on an accrual basis from the beginning of the year. Such an explanation by the financial department raises the question: why from the beginning of the year and precisely on an accrual basis? Because, despite the fact that with UTII the tax period is a quarter, and the income received when applying two special tax regimes simultaneously can be considered from the beginning of their simultaneous application (for example, from January 1, 2004 on an accrual basis), but this is suggested by the logic of a specialist, not the author of the law. In addition, we need to allocate expenses, specifically for the purposes of calculating the results of the tax period, and it will be more accurate to determine the share of income for a comparable period.
In this paragraph, there is another unremovable contradiction - it is not known in proportion to what income the shares are determined - income from shipment, or from payment, taking into account exempted income, or without taking them into account. But the presence of the Tax Code of the Russian Federation gives us a clear term for what income means (for example, they do not include income specified in the Tax Code of the Russian Federation) under the simplified tax system. What is meant by income subject to UTII is clearly stated in chapter 26.3 of the Tax Code of the Russian Federation. As a result, we understand what the word income means. In accordance with paragraph one of the Tax Code of the Russian Federation, for the purposes of the entire chapter on the simplified tax system, including the Tax Code of the Russian Federation, the date of receipt of income is the day of receipt Money to bank accounts and (or) to the cashier, receipt of other property (works, services) and (or) property rights, as well as repayment of debts (payments) to the taxpayer in another way (cash method). Accordingly, the cash method is used to determine the share of both income from the simplified tax system and income from UTII.
As a result, with the simultaneous application of the simplified tax system and UTII, to determine the proportion, we will apply the cash method only to taxable STS income, cumulatively for the reporting (tax) periods and get the proportion of the share of income.
“Taxpayers engaged in the types of entrepreneurial activities established by paragraph 2 of Article 346.26 of this Code are required to register with the tax authorities at the place of implementation of the specified activity no later than five days from the start of this activity and pay the single tax introduced in these municipal districts , urban districts, federal cities of Moscow and St. Petersburg".
That is, in accordance with the amendments made by Law No. 101-FZ, the Tax Code of the Russian Federation unambiguously determines that taxpayers engaged in entrepreneurial activities, in respect of which the taxation system in the form of UTII is applied, are required to register with the tax authorities precisely at the place of implementation of such entrepreneurial activity. Accordingly, the taxpayer will pay the single tax precisely at the place where such activities are carried out (municipal district, urban district, federal cities of Moscow and St. Petersburg).
Example 1
Suppose that the main activity of Flagman LLC is the distribution of outdoor advertising. Billboards are installed in all administrative districts of the city. In such a situation, Flagman LLC is obliged to register as a UTII taxpayer in each administrative district where billboards are located. Such an obligation is established by the Tax Code of the Russian Federation.
End of example.
The organization simultaneously with the application for registration of the UTII taxpayer submits copies of duly certified documents: certificates of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation, at the location on the territory of the Russian Federation (form No. 09-1 -2, approved by the Order of the Ministry of Taxation of Russia dated March 3, 2004 No. BG-3-09 / 178 “On approval of the procedure and conditions for assigning, applying, as well as changing the taxpayer identification number and forms of documents used when registering, deregistering legal and individuals"), certificate of state registration of a legal entity (form No. P51001) or certificate of entry into the Unified State Register legal entities on a legal entity registered before July 1, 2002 (form No. Р57001).
An individual entrepreneur, along with an application for registration, submits copies of duly certified documents: certificates of registration with the tax authority of an individual at the place of residence in the Russian Federation (form No. 09-2-2), certificates of state registration of an entrepreneur, carrying out its activities without forming a legal entity, an identity document.
Registration of a UTII taxpayer (and an organization and an individual entrepreneur) is confirmed by the issuance by the tax authority to the latter of a notification in the form No. 9-UTII-3 (hereinafter referred to as the Notification). The notification form was approved by Order No. BG-3-09/722 of the Ministry of Taxation of the Russian Federation dated December 19, 2002 “On approval of the forms of documents and the procedure for registering taxpayers of a single tax on imputed income with the tax authorities at the place of business activity” (hereinafter - Order of the Ministry of Taxation No. 722).
Deregistration of the taxpayer of the single tax in the tax authority at the place of activity is carried out upon termination of the activity, in respect of which the taxation system in the form of UTII can be applied. Deregistration is carried out on the basis of an application for deregistration submitted by an organization or an individual entrepreneur (in any form, indicating the date of termination of business activities). The UTII taxpayer shall attach the previously issued Notification to the application.
About deregistration tax authority notifies the organization and the individual entrepreneur in any form.
The tax authorities at the place where an organization or individual entrepreneur carries out business activities for the distribution and (or) placement of outdoor advertising are obliged, within three days from the date of registration or deregistration of the organization or individual entrepreneur, to notify the tax authorities at the location of the organization or place of residence about this fact. individual entrepreneur. This is established by paragraph 7 of the Order of the Ministry of Taxes of the Russian Federation No. 722.
"one. The object of taxation for the application of the single tax is the imputed income of the taxpayer.
N1, N2, N3- physical indicators characterizing this type of activity in each month of the tax period (indicator for the first month of the quarter, the second month and the third month of the quarter);
K1, K2- adjusting coefficients of basic profitability.
Please note that the amount of imputed income does not depend on the results of the taxpayer's activities.
« At the same time, in order to take into account the actual time period of entrepreneurial activity, the value of the correction coefficient K2, which takes into account the influence of these factors on the result of entrepreneurial activity, is determined as the ratio of the number of calendar days of entrepreneurial activity during the calendar month of the tax period to the number of calendar days in this calendar month of the tax period ".
That is, since 2006, the basic profitability has not been adjusted by an adjustment factor that takes into account the totality of the peculiarities of doing business in various municipalities, the characteristics of the settlement or location, as well as the location within the settlement.
The changes introduced by paragraph 472 of clause 16 of Article 1 of Law No. 101-FZ also canceled the formula by which the coefficient K1 was calculated. In addition, since the adjustment factor for the underlying return K1 was determined depending on cadastral value land at the place of business activity by the taxpayer, and the land cadastre was not accepted, we recall that in 2005 the K1 coefficient was not applied (Law No. 104-FZ).
Thus, the declaration for the first quarter must be submitted to the tax authorities no later than April 20 (according to the results of the following tax periods during the year - no later than July 20, October 20 and January 20, respectively).
The declaration has continuous pagination and consists of:
Section 1 "The amount of a single tax on imputed income for certain types of activities payable to the budget according to the taxpayer";
Section 2 "Calculation of a single tax on imputed income for certain types of activities";
Section 3 "Calculation of the amount of a single tax on imputed income for the tax period";
Section 3.1 "The amount of a single tax on imputed income payable to the budget for the tax period."
The procedure for filling out a tax return for a single tax on imputed income for certain types of activities is considered in Appendix No. 2 to the Order of the Ministry of Finance of the Russian Federation dated January 17, 2006 No. 8n.
We have already drawn the reader's attention to the fact that UTII can be applied from January 1, 2005 in relation to activities for the distribution and (or) placement of outdoor advertising. Such an amendment to Chapter 26.3 of the Tax Code of the Russian Federation was introduced by Law No. 95-FZ.
It should be noted that at that time the tax legislation did not contain an independent definition of what should be understood by the concept of "outdoor advertising" and business entities, on the basis of the Tax Code of the Russian Federation, were guided by the interpretation of this term, which was contained in other regulatory legal acts, in particular, advertising legislation.
After the changes made to Chapter 26.3 of the Tax Code of the Russian Federation, in tax legislation The Russian Federation has its own concept of "outdoor advertising".
« distribution and (or) placement of outdoor advertising - the activities of organizations or individual entrepreneurs to bring advertising information to consumers by providing and (or) using outdoor advertising means (boards, stands, posters, illuminated and electronic displays and other stationary technical means), intended for an indefinite circle of persons and designed for visual perception.
As follows from the above norm of the Tax Code of the Russian Federation, only those organizations and individual entrepreneurs that derive income from the provision of services for the provision and (or) use of property belonging to them (leased or used by them on other legal grounds) fall under the taxation system in the form of a single tax on imputed income. ) stationary technical means for placing (distributing) advertising information about other individuals and legal entities, their activities, goods, works, services.
The above is confirmed by the Letter of the Ministry of Taxation of the Russian Federation of November 10, 2004 No. 22-0-10 / [email protected]:
“In connection with the introduction of the Federal Law of July 29, 2004 No. 95-FZ “On Amendments to Parts One and Two tax code of the Russian Federation and the invalidation of certain legislative acts (provisions of legislative acts) of the Russian Federation on taxes and fees "(hereinafter referred to as the Federal Law) of amendments and additions to certain provisions of Chapter 26.3 "The system of taxation in the form of a single tax on imputed income for certain types of activities" of the Tax Code of the Russian Federation (hereinafter referred to as the Code), the Ministry of the Russian Federation for Taxes and Duties informs the following.
In accordance with Articles 346.26 and 346.27 of the Code (as amended by the Federal Law), from January 1, 2005, the taxation system in the form of a single tax on imputed income can be applied by decision of a constituent entity of the Russian Federation in relation to entrepreneurial activities for the distribution and (or) placement of outdoor advertising.
Bring this letter to the attention of the lower tax authorities.”
For organizations, income received from activities such as the production (creation) of advertising materials and advertising media, as well as activities for their installation, are subject to taxation in the generally established manner or in the manner and under the conditions provided for in Chapter 26.2 of the Tax Code of the Russian Federation "Simplified taxation system ". This point of view is confirmed by the Letter of the Ministry of Finance of the Russian Federation dated October 10, 2005 No. 03-11-04 / 3/108, in which private question taxpayer, the answer is given:
“The Department of Tax and Customs Tariff Policy has considered a letter on the procedure for applying the provisions of Chapter 26.3 “The system of taxation in the form of a single tax on imputed income for certain types of activities” of the Tax Code of the Russian Federation (hereinafter referred to as the Code) in relation to entrepreneurial activities for the creation of advertising materials and informs following.
In accordance with paragraph 2 of Article 346.26 of the Code, taxpayers of the single tax on imputed income are recognized as organizations engaged in the territory of the constituent entity of the Russian Federation in which the single tax on imputed income has been introduced, entrepreneurial activities for the distribution and (or) placement of outdoor advertising.
At the same time, according to Article 346.27 of the Code, entrepreneurial activity for the distribution and (or) placement of outdoor advertising is understood as the activity of organizations or individual entrepreneurs in bringing advertising information to consumers by providing and (or) using outdoor advertising means (boards, stands, posters, light and electronic scoreboards and other stationary technical means), intended for an indefinite circle of persons and designed for visual perception.
Thus, income received from such types of entrepreneurial activities as the production (creation) of advertising materials and the advertising media themselves, as well as activities for their installation, are subject to taxation in the generally established manner or in the manner and under the conditions provided for in Chapter 26.2 "Simplified System taxation of the Code.
If the organization carries out only the installation of structures intended for outdoor advertising and belonging to either an advertising agency or an advertiser, then this organization is not a UTII payer in relation to this type of activity.
For the purpose of applying the taxation system in the form of UTII, advertising placed inside buildings, structures and structures, in particular, in subway cars and on billboards located in station lobbies and on escalators, does not apply to outdoor advertising. The above is confirmed by the Letter of the Federal Tax Service dated February 1, 2005 No. 22-1-12 / 089:
“In accordance with Articles 346.26 and 346.27 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), from 01.01.2005 the taxation system in the form of a single tax on imputed income can be applied by decision of the subject of the Russian Federation in relation to entrepreneurial activities for the distribution and (or) placement of outdoor advertising.
Distribution and (or) placement of outdoor advertising refers to the activities of organizations or individual entrepreneurs to bring advertising information to consumers by providing and (or) using outdoor advertising means (boards, stands, posters, illuminated and electronic displays and other stationary technical means), intended for an indefinite circle of persons and designed for visual perception.
As follows from the above norms of the Code, only those organizations and individual entrepreneurs that derive income from the provision of services for the provision and (or) use of property belonging to them (leased or used by them on other legal grounds) stationary technical means for placing (distributing) advertising information about other individuals and legal entities, their activities, goods, works, services, ideas and undertakings.
At the same time, only those technical means that are located on the objects are classified as stationary technical means of outdoor advertising. real estate(land, buildings, structures, structures, etc.) are directly connected with them and are not intended to be moved during the entire period established for their placement in the relevant advertising places (panel board installations, ground and wall panels, rooftop installations, billboards, brackets, projection installations, electronic scoreboards, awnings, constriction banners, etc.).
Thus, advertising placed inside buildings, structures and structures, in particular, in subway cars and on billboards located in station lobbies and on escalators, does not apply to outdoor advertising for the purposes of applying the taxation system in the form of a single tax on imputed income for certain types of activities."
In addition, in accordance with the Letter of the Ministry of Finance of Russia dated October 29, 2004 No. 03-06-05-02 / 13, activities for the distribution and (or) placement of outdoor advertising carried out using remote, portable, lifting air, and as well as other technical means related to non-stationary. According to the Letter of the Ministry of Finance of Russia dated November 25, 2004 No. 03-06-05-04 / 55, advertising activities using plastic advertising structures are not subject to UTII taxation.
The Letter of the Ministry of Finance of Russia dated April 14, 2005 No. 03-06-05-04 / 95 “On the payment of UTII from advertising distribution activities under intermediary agreements” states that a taxpayer acting as an intermediary between advertising customers and owners of stationary advertising objects, is not a UTII payer. As mentioned above, this tax is levied on activities related to deriving income from outdoor advertising media owned by the taxpayer.
Based on the clarifications given in the Letters of the Ministry of Finance of Russia dated December 16, 2004 No. 03-06-05-05 / 39 "On the procedure for applying the provisions of Chapter 26.3" Taxation system in the form of a single tax on imputed income for certain types of activities "of the Tax Code of the Russian Federation" and dated December 27, 2004 No. 03-06-05-04 / 97 "On the taxation of activities for the distribution and placement of outdoor advertising", the activities of individual entrepreneurs in the independent distribution and (or) placement of advertising information about their goods are not subject to UTII taxation, since they are not can be recognized as corresponding to the concept of "entrepreneurial activity" established by Article 2 of the Civil Code of the Russian Federation.
If taxpayers derive income not only from activities related to the provision of services for the distribution and (or) placement of outdoor advertising, but also from the transfer under lease agreements (sublease) into temporary possession or use by other business entities of their property (leased or used by them on other legal grounds) of stationary technical means of outdoor advertising, then they are involved in the payment of UTII only in part of the results of their activities for the distribution and (or) placement of outdoor advertising. This is stated in the Letter of the Federal Tax Service dated November 30, 2004 No. 22-2-14 / [email protected]"On the procedure for applying the taxation system in the form of a single tax on imputed income for certain types of activities." Income in the form rent payments received by individual entrepreneurs are subject to taxation in accordance with the generally established procedure or under the simplified taxation system. And taxpayers who received under lease (sublease) agreements for temporary possession or use of stationary technical means of outdoor advertising for the purpose of deriving income from distribution and (or) placement of outdoor advertising are involved in the payment of UTII on a common basis with other taxpayers engaged in this type of business activity.
If a taxpayer carries out several types of entrepreneurial activities subject to single taxation in accordance with Chapter 26.3 of the Tax Code of the Russian Federation, in this case, according to the Tax Code of the Russian Federation, the accounting of indicators necessary for calculating the tax is kept separately for each type of activity carried out by him.
As mentioned above, the list of activities established by the Tax Code of the Russian Federation, in respect of which UTII can be introduced, has been expanded since January 1, 2006.
Law No. 101-FZ separately introduced as UTII payers organizations that advertise on vehicles, which include trucks and cars, buses of any type, trams, trolleybuses, water transport (river vessels), trailers, semi-trailers, dissolution trailers .
The location of information or installed billboards, electronic displays, plates is the roof and side surfaces of the bodies. This is determined by the Tax Code of the Russian Federation:
"distribution and (or) placement of advertising on buses of any type, trams, trolleybuses, cars and trucks, trailers, semi-trailers and dissolution trailers, river vessels - the activities of organizations or individual entrepreneurs to bring to consumers advertising information intended for an indefinite circle of persons and designed for visual perception, by placing advertising on the roofs, side surfaces of the bodies of these objects, as well as installing billboards, signs, electronic displays and other means of advertising on them.
For the activities of distribution and (or) placement of advertising on vehicles, one physical indicator is established:
The number of buses of any type, trams, trolleybuses, cars and trucks, trailers, semi-trailers and dissolution trailers, river boats used for distribution and (or) placement of advertising.
Accordingly, each physical indicator has its own basic profitability. So the basic profitability from each vehicle is 10,000 rubles.
Single tax on imputed income (UTII) regulated by the Tax Code of the Russian Federation. When calculating and paying UTII, the amount of income actually received does not matter, taxpayers are guided by the amount of income imputed to them, which is established by the Tax Code of the Russian Federation.
System in the form of UTII is valid only in those cities and districts where it is introduced by regulatory legal acts of local representative bodies. In particular, UTII can be introduced by a decision of the city duma, municipal council, meeting of representatives of the municipal district, etc. In areas where such documents are not accepted, the “imputation” does not work. You can find out if the UTII system has been introduced in your area or city at.
imputation applied in relation to certain types of entrepreneurial activity (clause 2):
1) provision of household services, their groups, subgroups, types and (or) individual household services classified in accordance with the All-Russian classifier of services to the population;
2) provision of veterinary services;
3) provision of repair, maintenance and washing services motor vehicles;
4) provision of services for provision for temporary possession (for use) of places for parking of motor vehicles, as well as for the storage of motor vehicles in paid parking lots (with the exception of penalty parking lots);
5) provision of motor transport services for the transportation of passengers and goods carried out by organizations and individual entrepreneurs who have the right of ownership or other right (use, possession and (or) disposal) of no more than 20 vehicles intended for the provision of such services;
6) retail trade carried out through shops and pavilions with a trading floor area of not more than 150 square meters for each object of trade organization. For the purposes of this chapter, retail trade carried out through shops and pavilions with a trading floor area of more than 150 square meters for each object of organization of trade is recognized as a type of entrepreneurial activity in respect of which a single tax is not applied;
7) retail carried out through the objects of a stationary trading network that does not have trading floors, as well as objects of a non-stationary trading network;
8) carried out through public catering facilities with an area of a visitor service hall of not more than 150 square meters for each catering facility. For the purposes of this chapter, the provision of public catering services carried out through public catering facilities with an area of a visitor service hall of more than 150 square meters for each public catering facility is recognized as a type of entrepreneurial activity in respect of which a single tax is not applied;
9) provision of catering services carried out through public catering facilities that do not have a visitor service hall;
12) provision of services for temporary accommodation and accommodation organizations and entrepreneurs using in each facility for the provision of these services the total area of premises for temporary accommodation and residence of no more than 500 square meters;
13) provision of services for and (or) use of trading places located in stationary trading network facilities that do not have trading floors, non-stationary trading network facilities, as well as public catering facilities that do not have a customer service hall;
14) provision of services for transfer to temporary possession and (or) for use land plots for placement of objects of a stationary and non-stationary trade network, as well as objects of public catering.
Codes have been determined for the types of activities that from January 1, 2017 will be related to personal services
The Government of the Russian Federation by order of November 24, 2016 No. 2496-r established species codes economic activity and codes of services related to domestic services. The document will enter into force on January 1, 2017.
From January 1, 2017, OKUN was replaced by types of economic activity (OKVED2) OK 029-2014 (NACE Rev. 2) and the All-Russian classifier of products by type of economic activity (OKPD2) OK 034-2014 (KPES 2008)
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Corporate income tax- in relation to profits received from entrepreneurial activities subject to a single tax.
For example, an entrepreneur who is tax registered at the place of residence must once again register for tax municipality in which he is going to do business using UTII. The place of permanent or temporary registration of an entrepreneur does not limit his right to apply UTII in another region.
There are exceptions to this rule. Thus, organizations are required to register with tax only in one inspection at their location, if they are engaged in:
To register as a UTII payer, an organization must submit to tax office application in the form of UTII-1, approved by order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6/941. Entrepreneurs submit an application in the UTII-2 form, approved by order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6/941.
An application must be submitted within five working days from the date when the imputed activity began. This date must be indicated in the application. This procedure is provided for in paragraph 3 of Article 346.28, paragraph 6 of the Tax Code of the Russian Federation. Application forms approved by order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6/941 are applicable from January 1, 2013 (letter of the Federal Tax Service of Russia dated December 25, 2012 No. PA-4-6/22023).
The tax inspectorate, having received an application for registration as a UTII payer, is obliged to notify the organization (entrepreneur) of the registration within five working days after that. The date of registration as a single tax payer will be the date of commencement of the application of UTII, indicated in the application. This procedure is provided for in paragraph 3 of Article 346.28 of the Tax Code of the Russian Federation.
Registration date as a single tax payer is the date of commencement of the application of the taxation system established by this chapter, stated in the application on registration as a single tax payer.
Organizations and individual entrepreneurs that have switched to UTII must submit to the Federal Tax Service an application for registration as a "spy" within five working days from the date the special regime began to be applied. Failure to comply with this deadline will result in financial penalties. Letter of the Federal Tax Service of March 29, 2016 No. SA-4-7/5366
The transition to imputation is voluntary. But it is imperative to inform the tax authorities of your decision.
Newly minted "imputers" must register with the tax office either at the place of business, transferred to UTII, or at the location of the organization (place of residence of the individual entrepreneur), depending on the type of activity.
If you delay the filing of the relevant application, this may result in a slow firm or entrepreneur with a fine of 10 thousand rubles.
Deregistration as a UTII payer is carried out on the basis of an application submitted to the tax authority.
Taxpayers have the right to switch to a different taxation regime from the beginning of the calendar year (). Therefore, upon termination of the "imputed" activity, it is necessary to submit an appropriate application to the tax authority. This must be done no later than five working days from the date of termination of the activities subject to UTII (clause 6, article 6.1, paragraph 3, clause 3, article 346.28 of the Tax Code of the Russian Federation). The end date of the activity is indicated in the application and is considered the date of deregistration (paragraph 3, clause 3, article 346.28 of the Tax Code of the Russian Federation).
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If a taxpayer calculates UTII for some types of activity, and uses other taxation systems for others, then he should keep separate records of property, liabilities and business transactions.
"Imputation" does not relieve from obligation. This means that organizations on UTII are required to keep a cash book, fill out credit and debit orders, etc. (see section "") However, if an organization belongs to, then, regardless of the taxation system, it has the right not to set a cash balance limit on hand. But for individual entrepreneurs, in addition to the right not to set a limit on the balance of cash on hand, individual entrepreneurs may not issue cash orders, do not keep a cash book.
Organizations that have switched to UTII must fully maintain accounting. That is, draw up registers, draw up quarterly registers and submit them to the tax office and Rosstat. But the entrepreneurs who use the "imputation", from conducting accounting released.
The specified information is submitted by all organizations and individual entrepreneurs that have employees. If there are no employees, no information is required.
Note : . It is shown what specific penalty threatens for late submission of a declaration on: income tax, VAT, simplified tax system, UTII, insurance premiums in Pension Fund RF - PF RF, social insurance - FSS RF, and other right of violation.
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According to the procedure provided for in paragraph 10 of the Tax Code of the Russian Federation, the calculation UTII amounts for 1 month produced according to the formula:
UTII \u003d (BD x K1 x K2 x FP) / KD x KD 1 x HC - insurance premiums
So we know:
KD- the number of calendar days in a month;
CD 1- the actual number of days of entrepreneurial activity in a month as a single tax payer;
DB- basic yield in accordance with paragraph 3 of the Tax Code of the Russian Federation;
FP- physical indicator - the area from the registration certificate, or the number of employees;
K1- cm. ,
NA - tax rate according to ;
Insurance premiums- these are contributions for oneself (IP) or for employees to the Pension Fund, Fund social insurance, medical fund. At the same time, the amount of the single tax cannot be reduced by more than 50 percent by the amount of contributions. If individual entrepreneurs do not have employees, they reduce the amount of a single tax on the Pension Fund of the Russian Federation and the Federal Compulsory Fund health insurance in a fixed amount. Those. for the entire amount paid.
Note: At the end of the calendar year, a declaration and calculation of taxes and a reduction in the simplified tax system and UTII for insurance premiums are filled out. This usually raises a lot of questions.
But K2 you charge for your region. How to search - see below " Additional related links".
The values of the correction factor K2 are rounded up to the third decimal place. The values of physical indicators are indicated in whole units. All values of the cost indicators of the declaration are indicated in full rubles. Values of cost indicators less than 50 kopecks (0.5 units) are discarded, and 50 kopecks (0.5 units) and more are rounded up to a full ruble (a whole unit).
Calculating a single tax on imputed income on your own is very simple if you know all the components of the formula. Our online calculator will help you with this. Plug in your values and you'll get the amount of tax payable.
UTII CALCULATOR
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have the right to reduce the amount of tax calculated for the tax period by the amounts of payments (contributions) and benefits that were paid in favor of employees employed in those areas of the taxpayer's activities for which a single tax is paid. (item 2). In this case, the amount of such reduction cannot be more than 50% of the calculated tax.
have the right to reduce the amount of tax calculated for the tax period by the amounts of payments (contributions) and benefits that were paid in favor of employees employed in those areas of the taxpayer's activities for which a single tax is paid. (Clause 2, Article 346.2 of the Tax Code of the Russian Federation). In this case, the amount of such reduction cannot be more than 50% of the calculated tax.
Individual entrepreneurs without employees, that is, they do not make payments or other remuneration to individuals, can reduce the amount of a single tax on imputed income by the amount of insurance premiums paid (for themselves) in a fixed amount to the Pension Fund of the Russian Federation and FFOMS without applying a 50% restriction, i.e. . the entire insurance premium.
Individual entrepreneurs who have employees, are not entitled to reduce the amount of the single tax on imputed income calculated by them by the amount of insurance premiums paid for themselves in a fixed amount.
Additional Information
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Tax declarations on the "imputation" are submitted to the tax authority at the end of each quarter - no later than 20
-th of the month following the quarter ().
For the first quarter of 2015, you must submit tax return according to UTII, the form and procedure for filling which are approved by order of the Federal Tax Service of Russia dated 04.07.2014 No. ММВ-7-3 / [email protected]
Where and in what quantity to submit UTII declarations depends on where the payer operates and in which inspections it is registered. The table below will help you understand all possible situations.
| Where the payer does business | How many declarations to submit | How many sections 2 to complete |
|---|---|---|
| In municipalities subordinate to various inspectorates | A separate declaration to each inspection in which the organization is registered as a UTII payer (clause 2 of article 346.28 of the Tax Code of the Russian Federation, subparagraph 5 of clause 3.2 of the Procedure approved by order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3 / 353) | Fill in section 2 separately for each type of activity and for the municipality - for each OKTMO code |
| In municipalities under the jurisdiction of one inspection | One declaration to this inspection (letter of the Ministry of Finance of Russia dated March 20, 2009 No. 03-11-06 / 3/68) | Fill in section 2 for each type of activity and for each municipality - for each OKTMO code (letter of the Ministry of Finance of Russia dated March 20, 2009 No. 03-11-06 / 3/68). If the organization is engaged in the same type of activity in different municipalities, fill out a separate section 2 only for each municipality (letter of the Ministry of Finance of Russia dated December 19, 2014 No. 03-11-11 / 65735) |
| In one municipality (registration in one inspection) | One declaration to the inspection (letter of the Ministry of Finance of Russia dated December 19, 2014 No. 03-11-11 / 65735) | If the payer is engaged in one type of activity at different places, then section 2 of the declaration must be filled out once - in general for the type of activity (letter of the Ministry of Finance of Russia dated December 19, 2014 No. 03-11-11 / 65735). If a different types activities - a separate section 2 for each type of activity |
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It is possible to voluntarily switch from UTII to OSN, STS and other taxation systems only from the next calendar year (paragraph 3, paragraph 1). So, the day of transition will be considered January 1 of the next year.
Organizations and individual entrepreneurs that have ceased to be UTII taxpayers are entitled, on the basis of a notification, to switch to the simplified tax system from the beginning of the month in which their obligation to pay UTII was terminated.
Budget allocations received from the budget in the form of subsidies for the compensation of lost income in connection with the sale of goods, the performance of work or the provision of services at prices regulated by state or municipal authorities, carried out as part of business activities subject to a single tax on imputed income, shall be taxed within the framework of other taxation regimes, including within the framework of the simplified taxation system, should not.
At the same time, subsidies allocated from budgets of different levels to taxpayers of a single tax on imputed income for purposes not related to the reimbursement of lost income in connection with the sale of goods, performance of work or provision of services at prices regulated by state or municipal authorities, are subject to inclusion. as part of non-operating income taken into account when determining the tax base in accordance with the provisions of or the Tax Code.
When a taxpayer carries out the same type of business activity in several separately located places, when filling out the UTII declaration, section 2 is filled out separately for each place of such type of business activity (each OKATO code). (completion of the tax declaration for UTII, approved by the ORDER dated July 4, 2014 N ММВ-7-3 / [email protected]
If the “scammer” closed one retail facility, without stopping the “imputed” retail activity at other facilities, then UTII for the closed store is calculated not for the full month in which the change in the physical indicator occurred, but based on the actual days of its work. Moreover, regardless of whether the taxpayer is removed from tax accounting for this type of activity or continues to carry it out at other similar retail outlets. To this conclusion, which is consistent with the position of many arbitration courts, the Ministry of Finance of Russia came in a letter dated 03.12.15 No. 03-11-09 / 70689.
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10. Regional legislation on imputation (K2 UTII)
Values base rate of return K2 UTII is established by the representative bodies of municipal districts, city districts, legislative (representative) bodies of state power of the federal cities of Moscow and St. Petersburg, and this
thousands of municipalities!!!
You can either “shovel” all regional legislation, or you can clarify the value of the K2 coefficient for imputation by calling the tax office at the place where the activity that falls under UTII is carried out, or use the data provided by the tax authorities on their website. Therefore, the values of the coefficient K2 UTII 2020 for any region: Smolensk, Orlov, Ryazan, Yaroslavl, Tula, Moscow, Moscow region, St. Petersburg, Vladivostok, Khabarovsk, Yakutia, Voronezh, Kaluga, Ivanovo, Kursk, Lipetsk, Rostov-on-Don, Saratov , Leningrad region, Chelyabinsk, Yekaterinburg, Sverdlovsk region, Perm, Izhevsk, Irkutsk, Krasnoyarsk, Omsk, Novosibirsk, Chita, Omsk, Krasnodar, Astrakhan, Volgograd, Kazan, Tatarstan, Nizhny Novgorod, Penza, Samara, Saratov, Orenburg, Kirov you can find yourself, by
THE FEDERAL TAX SERVICE
LETTER
The Federal Tax Service has considered the appeal and on the application of the norms of chapters 26.2 and 26.3 of the Tax Code of the Russian Federation (hereinafter referred to as the Code) reports the following.
1. Paragraph 2 of Article 346.13 of the Code determines that organizations and individual entrepreneurs who have ceased to be taxpayers of the single tax on imputed income (hereinafter referred to as UTII) have the right based on notice switch to a simplified taxation system (hereinafter - USN) from the beginning of the month in which their obligation to pay UTII was terminated.
At the same time, it should be borne in mind that, according to paragraph 1 of Article 346.13 of the Code on the transition to the simplified tax system, taxpayers notify the tax authority at the location of the organization (place of residence of an individual entrepreneur), while they are deregistered as a UTII taxpayer in connection with the transition to another the taxation regime they are in the tax authority at the place of business activity, in respect of which the taxation system in the form of UTII was applied, which does not always coincide with the location of the organization (the place of residence of an individual entrepreneur).
In addition, application forms for deregistration of an organization or an individual entrepreneur as a UTII taxpayer, in particular, in connection with the transition to a different tax regime (approved by order of the Federal Tax Service of Russia dated December 11, 2012 N ММВ-7-6 / 941, registered with the Ministry of Justice Russia 19.02.2013, registration N 27198) does not provide that they indicate by the taxpayer which particular taxation regime he is switching to.
In view of the foregoing, the submission by these taxpayers of an application for deregistration of an organization (individual entrepreneur) as a UTII taxpayer in connection with the transition to a different tax regime is not grounds for switching to the simplified tax system in accordance with paragraph 2 of Article 346.13 of the Code.
2. Clause 10 of Article 346.29 of the Code from 01.01.2013 provides for the possibility of determining the amount of imputed income based on the actual number of days an organization or individual entrepreneur carried out business activities in the quarter during which the taxpayer was registered (deregistered) as a UTII taxpayer .
To date, this change has not been reflected in the UTII tax return, therefore, in order to implement this provision of the Code, the Federal Tax Service of Russia considers it possible when submitting a UTII tax return in lines 050-070 of section 2 "Calculating the amount of a single tax on imputed income for certain types activities" indicate in the month of registration (deregistration) as a UTII taxpayer the value of the physical indicator, adjusted by a coefficient determined as the ratio of the number of calendar days of the corresponding type of activity in the month of registration (deregistration) as a UTII taxpayer to the number of calendar days in a given month of the tax period.
Example. An organization, starting on April 11, 2013, to carry out retail trade through a store with a trading floor area of 30 sq.m and having registered with the tax authority at the place of implementation of this type of activity, in the single tax declaration for the second quarter of 2013 may indicate in the first month of the tax period as a value of a physical indicator 20 sq.m (30 sq.m x 20/30), and in the second and third months - 30 sq.m.
Valid State
adviser to the Russian Federation
3 classes
D.V. Egorov
Application
Ministry of Finance of the Russian Federation
THE FEDERAL TAX SERVICE
FEDERAL TAX SERVICE DEPARTMENT
IN THE REPUBLIC OF TATARSTAN
LETTER
On the procedure for applying UTII
Office of the Federal tax service Russia in the Republic of Tatarstan, in connection with numerous requests from taxpayers and territorial tax authorities, asks for clarifications on the following issues of application of the norms of Chapter 26.3 of the Tax Code of the Russian Federation (hereinafter referred to as the Code) "The taxation system in the form of a single tax on imputed income for certain types activities":
1. Paragraph 2 of Article 346.13 of the Code establishes that from January 1, 2013, organizations and individual entrepreneurs who have ceased to be payers of a single tax on imputed income (hereinafter referred to as UTII) are entitled, on the basis of a notification, to switch to the simplified tax system from the beginning of that month, in which their obligation to pay UTII was terminated. According to the explanations set out in the joint letter of the Ministry of Finance of the Russian Federation and the Federal Tax Service of Russia dated February 25, 2013 N ED-3-3 / [email protected], the application of paragraph 2 of Article 346.13 of the Code is possible in cases where the regulatory legal act representative bodies of municipal districts and urban districts, UTII will be canceled in relation to the type of entrepreneurial activity carried out by the taxpayer or if the taxpayer ceases to carry out activities subject to UTII taxation during the calendar year and begins to carry out any other type of activity that is subject or not subject to UTII taxation.
In this case, will the entrepreneur's application to remove him from the tax register as a UTII payer be the basis for switching to the simplified tax system in accordance with clause 2 of article 346.13 of the Code?
We believe that the application STS by a taxpayer who voluntarily terminated the use of UTII during the calendar year does not contradict the norms of the Code.
2. Clause 10 of Article 346.29 of the Code from 01.01.2013 provides for the possibility of determining the amount of imputed income based on the actual number of days an organization or individual entrepreneur conducts entrepreneurial activities within the framework of UTII. This change is not reflected in the UTII tax return. To date, UTII payers, when registering or deregistering, submit a tax return for the 1st quarter of 2013, in which the line "tax base" immediately reflects the amount of income calculated according to the formula specified in paragraph 10 of Article 346.29 of the Code, which contradicts the current procedure for filling out a tax return.
We believe it is necessary to make changes to the procedure for filling out a tax return for UTII.
3. Letter of the Federal Tax Service of Russia dated December 29, 2012 N ED-4-3 / [email protected] it was clarified that if an organization (individual entrepreneur) does not file an application for registration as a UTII taxpayer with the tax authority before submitting the UTII tax return for the first tax period in 2013, and the tax authority is not notified of the transfer of this person to a simplified taxation system or a patent taxation system, then this organization (individual entrepreneur) is recognized from 2013 as a taxpayer applying the general taxation regime.
In order to avoid complaints from taxpayers about the actions of the inspectorate, please clarify the procedure for working with taxpayers who did not submit an application within the deadline set in the letter from the Federal Tax Service, in the event of:
- if taxpayers who have already submitted declarations for the 1st quarter of 2013, before the deadline for filing the declaration for the 1st quarter of 2013 (that is, before April 22, 2013) submit an application for registration as a UTII payer. Will it be possible for these taxpayers to apply UTII in 2013, or do they need to submit declarations under the general taxation regime?
We believe it possible, if the application for registration of the UTII payer is submitted after the submission of the UTII declaration for the first quarter, but within the deadlines established by law for submitting the UTII tax return for the first tax period in 2013, the application of the taxation system in the form of UTII is lawful.
- if the taxpayer submits a UTII tax return for the 1st quarter of 2013 without being registered as a UTII payer and the tax authority has no reason to refuse the taxpayer to accept the declaration.
The current version of the EDI system does not automatically track the fact of the absence of an application for registration and exclude the registration in the EDI of declarations from taxpayers who are not registered as UTII payers, already at the stage of receiving reports.
We believe it is necessary to provide in the EDI system the possibility of automatic control over the fact of the absence of an application for registration of a UTII payer in order to timely notify the taxpayer of the unlawful use of UTII and the need to recalculate their obligations under the general taxation regime.
- if taxpayers continue to submit applications for registration as UTII payers indicating the date of the actual start of UTII activities before 01/01/2013 after the date specified in the letter and the tax authority has no reason to refuse the taxpayer to accept the application.
We consider it necessary to provide in the EDI system the possibility of automatic control over the fact of violation of the deadline for filing an application and the possibility of sending a notification to the taxpayer about the need to submit reports under the general taxation regime.
- if a taxpayer who missed the deadline for filing an application, established by the letter of the Federal Tax Service of Russia dated December 29, 2012 N ED-4-3 / [email protected], submit an application to the tax authority indicating the date of commencement of the application of UTII from 04/01/2013.
We believe it is possible in this case to apply UTII from the second quarter of 2013.
State Civil Adviser
services of the Russian Federation
1st class
Ch.F.Gossamova
Electronic text of the document
prepared by CJSC "Kodeks" and checked against:
mailing list
The provisions of chapter 26.3 of the Tax Code of the Russian Federation are used in the following articles:
4. The rules provided for in paragraphs 2 - 3.4 of this article do not apply to taxes paid in accordance with the special tax regimes provided for by chapters 26.1, 26.2, 26.3 and 26.5 of the Tax Code of the Russian Federation.
Taxpayers-sellers exempted from the performance of taxpayer obligations related to the calculation and payment of tax, and persons who are not taxpayers, in case of loss of the right to exemption from the performance of taxpayer obligations or to apply special tax regimes in accordance with Chapters 26.1, 26.2, 26.3, 26.5 The Tax Code of the Russian Federation calculates and pays tax on the sale of goods specified in the first paragraph of this clause, starting from the period in which the said persons switched to the general taxation regime, until the day onset of circumstances that are the basis for the loss of the right to exemption from the performance of taxpayer duties or to application of appropriate special tax regimes.
When a taxpayer switches to special tax regimes in accordance with Chapters 26.2, 26.3 and 26.5 of the Tax Code of the Russian Federation, the tax amounts accepted for deduction by the taxpayer for goods (work, services), including fixed assets and intangible assets, and property rights in the manner prescribed by this chapter, are subject to restoration in the tax period preceding the transition to these regimes.
7. Organizations and individual entrepreneurs who, in accordance with Chapter 26.3 of the Tax Code of the Russian Federation, have switched to paying a single tax on imputed income for certain types of activities for one or several types of entrepreneurial activities, have the right to switch to paying a single agricultural tax in relation to other types of entrepreneurial activities they carry out. At the same time, the restrictions established by paragraph 5 of this article on the volume of income from the sale of agricultural products produced by them, including primary processing products produced by them from agricultural raw materials of their own production and on the volume of income from the sale of agricultural products of their own production of members of agricultural consumer cooperatives, as well as from performed works (services) for members of these cooperatives are determined on the basis of all types of activities carried out by these organizations and individual entrepreneurs.
When switching to the payment of the unified agricultural tax of an organization that applies the taxation system in the form of a unified tax on imputed income for certain types of activities in accordance with Chapter 26.3 of the Tax Code of the Russian Federation, the accounting as of the date of such transition reflects residual value acquired (constructed, manufactured) fixed assets and acquired (created by the organization itself) intangible assets, which were paid for before the transition to the single agricultural tax, in the form of the difference between the price of acquisition (construction, manufacture, creation by the organization itself) of fixed assets and intangible assets and the amount depreciation accrued in accordance with the procedure established by the legislation of the Russian Federation on accounting for the period of application of the taxation system in the form of a single tax on imputed income for certain types of activities.
4. Organizations and individual entrepreneurs who, in accordance with Chapter 26.3 of the Tax Code of the Russian Federation, have switched to paying a single tax on imputed income for certain types of activities for one or several types of entrepreneurial activities, are entitled to apply the simplified taxation system in relation to other types of entrepreneurial activities they carry out. At the same time, the restrictions on the number of employees and the cost of fixed assets established by this chapter in relation to such organizations and individual entrepreneurs are determined based on all types of activities carried out by them, and limit value income, established by paragraph 2 of this article, is determined by those types of activities, the taxation of which is carried out in accordance with the general taxation regime.
8. Taxpayers who have switched for certain types of activities to pay a single tax on imputed income for certain types of activities in accordance with Chapter 26.3 of the Tax Code of the Russian Federation and (or) to pay tax paid in connection with the application of the patent system of taxation, in accordance with Chapter 26.5 of the Tax Code of the Russian Federation, keep separate records of income and expenses for various special tax regimes. If it is impossible to separate expenses when calculating the tax base for taxes calculated under different special tax regimes, these expenses are distributed in proportion to the shares of income in the total amount of income received under the application of these special tax regimes.
