The single tax on imputed income has undergone many changes since its inception. The most important thing is that from mandatory, for certain types of activities it has become voluntary. This taxation system is attractive to many entrepreneurs, as it has a number of features that can significantly reduce tax burden for business.
The unified tax on imputed income provides for the payment of tax on the estimated income of an entrepreneur, which is calculated according to a certain formula, while real indicators of income are not taken into account: revenue, profit.
UTII has the right to apply individual entrepreneurs who carry out certain Art. 346.26 of the Tax Code of the Russian Federation activities:
At the same time, it should be remembered that specific types are established by a special regulatory legal act of the constituent entity of the Russian Federation, therefore this list may differ in the regions.
In addition, to apply this tax regime, an entrepreneur must meet the following criteria:
UTII can be combined with other taxation systems. For example, a retail outlet can work with the imputed income tax, and wholesale sales are carried out on a simplified taxation system.
The single tax has a number of advantages over other types of taxation, including special regimes. Firstly, this system exempts from maintaining numerous reporting and accounting documents. Secondly, if in most cases it is mandatory, then an individual entrepreneur on UTII may not use cash registers, which to a certain extent reduces costs. To his clients, the entrepreneur must only issue, at their request, a document confirming the fact of purchase or provision of services, for example, a sales receipt. You can also use the standard . Thirdly, the calculation of the tax allows you to take into account the peculiarities of the business, for example, the mode of operation, the assortment, the actual period of the activity.
An entrepreneur can switch to the application of UTII from the moment of registration, and within five days from the date of commencement of the relevant type of activity. For this in tax office at the place of implementation entrepreneurial activity, in respect of which it is planned to apply UTII, it is necessary to submit an application in the UTII-2 form. It is important to note that an application for the transition to UTII-2 is also submitted if the place of business and the place of registration of the individual entrepreneur are the same. The law also defines cases when an individual entrepreneur submits an application to his tax office:
It should be borne in mind that if activities are carried out in several places that belong to different territorial divisions of the Federal Tax Service, then it is necessary to register in each of them.
To switch to UTII, you do not need to present any documents other than an application. Not provided for in the tax authorities in connection with the transition to imputed income.
Advice: the transition to UTII is carried out only for one type of activity, if it is planned to carry out several types that fall under this system, you must apply for each of them. But practice shows that the use of UTII for more than two types of activity loses its economic attractiveness, therefore, in such a situation, it makes sense to use other special taxation regimes.
An entrepreneur can voluntarily terminate the application of a single tax on imputed income by submitting an appropriate application. Or he is obliged to switch to another regime if his activities cease to meet the criteria of this taxation system.
Despite numerous changes in tax legislation, 2016 did not bring significant changes for entrepreneurs working on a single tax on imputed income.
The most significant change was the granting of the right to regional authorities to introduce their own size of the main tax rate ranging from 7.5 to 15%, however, the regions practically did not use this right, and in most of them the rate remained at the same level.
Also, the term for the abolition of this regime has not yet been determined, at present, officials assure that UTII will be eliminated by 2018, but economic situation can shift this event to a later period.
In 2016, the size of the deflator coefficient K1 was preserved - 1.798, which is used to calculate the tax. The calculation mechanism itself has not changed.
The tax base for UTII is formed by imputed income, which is calculated on the basis of special coefficients and basic profitability, which is determined for each type of activity. The calculation is made according to the following formula: VD (base) = DB * (F1 + F2 + F3) * K1 * K2.
Physical indicators for each type of activity are different:
|
Types of entrepreneurial activity |
Physical indicators |
| 1. Household services | |
| 2. Veterinary services | Number of employees (including individual entrepreneurs) |
| 3. Services for the repair, maintenance and washing of motor vehicles | Number of employees (including individual entrepreneurs) |
| 4. Services for the storage of vehicles (at paid parking lots) | Parking area (in m2) |
| 5. Transport services | Number of vehicles (used for the transport of passengers and goods) |
| 6. Retail trade (through objects of a stationary trade network) with trading floors | Sales floor area (in m2) |
| 7. Retail trade (through objects of a stationary trading network that do not have trading floors), and retail trade carried out through objects of a non-stationary trading network | trading place |
| 8. Distribution (peddling) trade (except trade in: excisable goods; medicines; products made of precious stones; weapons; fur products and technically complex household goods) | Number of employees (including individual entrepreneurs) |
| 9. Catering services (through catering establishments that have visitor service rooms) | Area of the visitor service hall (in m2) |
| 10. Catering services (through catering establishments that do not have customer service halls) | Number of employees (including individual entrepreneurs) |
| 11. Distribution (placement) of outdoor advertising with any method of applying the image (except for outdoor advertising with automatic image change) | The area of the information field of outdoor advertising with any method of applying the image (except for outdoor advertising with automatic image change (in m2)) |
| 12. Distribution (placement) of outdoor advertising with automatic image change | The area of the information field of the exposing surface (in m2) |
| 13. Distribution (placement) of outdoor advertising through illuminated and electronic displays | The area of the information field of electronic displays of outdoor advertising (in m2) |
| 14. Distribution (placement) of advertising on buses of any type, trams, trolleybuses, cars and trucks, trailers, semi-trailers and dissolution trailers, river vessels | The number of buses of any type (trams, trolleybuses, cars and trucks, trailers, semi-trailers and dissolution trailers, river boats) used for the distribution (placement) of advertising |
| 15. Services for temporary accommodation (accommodation) | Bedroom area (in m2) |
| 16. Services for the transfer into temporary possession (use) of stationary trading places that are located in markets (in other places of trade) that do not have halls for serving visitors | Number of trading places transferred for temporary possession (use) to other business entities |
The entrepreneur himself records these indicators, there is no special form for this, therefore everything is drawn up arbitrarily, but with the ability to provide the necessary data to the tax authorities.
Himself single tax is calculated by the formula: UTII = DB * 15%, that is, the product of the base yield and the tax rate. From the amount of tax received, the entrepreneur can deduct:
For example, an individual entrepreneur is engaged in retail trade, the area outlet 15 sq.m., he has no employees. The basic yield is 1800 rubles. per month. For the calculation, we take the adjustment factor equal to 1.
We determine the imputed income: 1800 * (15 + 15 + 15) * 1.798 * 1 \u003d 145638 rubles. - the tax base according to ENVD.
Determine the amount of tax: 145638 * 15% = 21845.70 rubles.
If in the current quarter the entrepreneur paid - in 2016 the amount of contributions to the Pension Fund is 19,356.48 rubles, then this amount can be deducted when calculating the single tax: 21845.70 - 19356.48 \u003d 2489.22 rubles - the final amount of tax payable at the end of the quarter.
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For many types of activities, the use of UTII provides an opportunity to significantly reduce the tax burden completely. in a legal way. It should be noted that when choosing a taxation system for your business, it is necessary to carry out a detailed calculation of future taxes. It is quite simple to do this, since the calculation of the imputed tax is based on physical indicators that are known at the stage of business planning. It is also known in 2016, which makes it possible to determine the tax burden when choosing one or another taxation option.
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22 Altai Territory
Publication date: 11/20/2015
Edition:"Altai truth" from 11/20/2015The other day it became known that in 2016 the single tax on imputed income (UTII) may increase significantly. This was reported with reference to the order of the Ministry of Economic Development RBC agency. Under these conditions, the entrepreneurial community of the region, together with the executive and legislature thinks about how to support the business and increase business activity.
"Imputement" is a system of taxation of certain types of activities (trade, consumer services, etc.), in which the amount of tax is calculated not from the profit that is received in fact, but from the imputed income, that is, the one that is supposed to be received. Only small businesses pay UTII (for example, firms that employ less than a hundred people, or those with a trading floor area of \u200b\u200bno more than 150 sq. M). The imputed income of an entrepreneur is usually calculated by multiplying the basic profitability of a particular type of activity by the number of employees or the area of \u200b\u200bthe premises, as well as by two coefficients: the increasing coefficient K1, annually set by the Ministry of Economic Development, and the decreasing K2, approved by local authorities. So the Ministry of Economic Development intends to raise K1 from 1.798 to 2.083, that is, by 15.9%, which will cause a corresponding increase in UTII.
The tax on imputed income is fully transferred to local budgets, as well as from the simplified system. So income local budgets more than a quarter are formed at the expense of taxes with special tax regimes. According to these sources, during 2013-2015 in the territory Altai Territory there has been an increase in income. Thus, according to information from the regional administration of the Federal tax service, this year, according to UTII and the simplified tax system, an increase in revenues of more than 6% was ensured. Next year, the department "does not expect a significant decrease in revenues from special tax regimes (in particular, from UTII)." The reason is that when calculating the amount of tax payable, in addition to the deflator coefficient, which is planned to increase from January 1, the amount of insurance premiums is taken into account. That is, UTII and USN payers have the right to reduce the amount of tax by the amount of paid insurance premiums. The amount of the fixed contribution to the mandatory pension insurance calculated based on minimum size wages (minimum wage), which has also been increased since 2016. Thus, next year the amount of the single tax on imputed income will increase, but at the same time the amount by which the tax payable can be reduced will also increase.
The department provides a tax calculation option for an individual entrepreneur without employees who is engaged in retail trade in industrial goods in Barnaul (see calculation). Under the new rules, he will have to pay UTII 29% more. That is, growth is non-linear, notes Yuri Fritz, Chairman of the Board of the Altai Union of Entrepreneurs.
This is how he commented on the government's initiative to AP: “We analyzed this scenario. Last year, the deflator was only 6.6%. For entrepreneurs working in trade and applying the taxation system in the form of UTII, the total tax burden has increased by 24.9% since 2014. Since 2015, the deflator coefficient has been raised again by 7.5%, as well as the value of the minimum wage by 7.5%, which resulted in another increase in UTII by more than 8% from January 1, 2015, and in comparison with the pre-crisis 2013, the growth of this tax amounted to 32.9%.
In 2016, K1 is projected to increase by 15.9%, and the minimum wage - by 20.7%. This will not improve the entrepreneurial climate and business activity.
The growth of the tax is accompanied by other negative phenomena. All business expenses will increase. First, the rates will go up. And natural monopolies work rigidly and opaque. AT public space some numbers are declared, in fact we get big ones.
Secondly, transport transportation will become more expensive due to the increase in fuel prices and collection from heavy vehicles. On November 11, truck drivers staged an all-Russian protest action, since the new fee will first of all hit not only them, but also any entrepreneur, because the transport component is significant today.
We expect an increase in the cadastral value of land, and with it the land tax or rent for the land. And we don't really know what the increase will be. I think it will affect everyone. On the website of the Main Directorate of Property Relations about two months ago there was information about the proposed change in the cadastral value. Those who managed to download saw significant growth - from two to 20 times. Cadastral value reassessed every five years, but it is not clear to us by what methodology the assessment was carried out.
We appealed to the Main Directorate of Property Relations, as well as to the federal level. We were told that this information is being finalized taking into account the comments received from the business, and in the near future these calculations will appear in the public domain. But today is the middle of November, and, unfortunately, we do not see any new calculations. And whether they will appear before the new year is a big question. Most likely, they will be mechanically approved, as this is the responsibility of the regional authorities, and we will learn about these changes in the new year. Naturally, entrepreneurs who plan their activities without having information can find themselves in an unpleasant position.
Added to this is the imposition of a real estate tax. Legislators have adopted this tax so far for administrative and shopping centers over 1000 square meters. According to various estimates, this will affect hundreds, if not thousands of objects in the Altai Territory. Information about the property tax should appear on the website of the enterprise administration, but so far it is not.
The combination of these factors allows us to say that since 2016 the growth of the tax and non-tax burden will increase significantly. And all this is happening against the backdrop of a fall in consumer activity, general crisis trends in the economy. The Altai Union of Entrepreneurs (ASP) fears that this could lead to bankruptcy or the voluntary closure of a business by a significant number of individual entrepreneurs. Or to leaving them in the shade. This is exactly what the administration of the region and the ASP have always actively fought and are fighting against.
Yuri Fritz believes that business should be legal. But in the current conditions it is difficult to predict anything and condemn people who have their existence as entrepreneurs, family, obligations to employees, counterparties on one side of the scale, and the tax burden on the other. Therefore, there is a fear that the share of shadow business will begin to grow.
During this year, a commission on taxes worked in the Department for the Development of Entrepreneurship and Market Infrastructure, in which members of the ASA took an active part. On this topic, a meeting of the regional interdepartmental commission was held under the chairmanship of the first vice-governor Sergei Loktev, where they discussed the possibility of reducing the K2 coefficient by municipalities when forming UTII and reducing the rate by the regional Legislative Assembly from six to three percent of the income of entrepreneurs working on the "simplification".
The ASP has analyzed this issue from all sides and is deeply convinced that these decisions, first of all, will save the business of many entrepreneurs from imminent bankruptcy, and secondly, they will increase business activity and help them survive difficult times.
The basic profitability of a seller of industrial goods in Barnaul without employees is 9,000 rubles. per month, K1 (deflator) - 1.798, K2 - 1.
Estimated tax in 2015: 9000 rubles. x 12 months x 1.798 (K1) x 1 (K2) x 15% = 29,128 rubles.
Taking into account the reduction in the calculated tax on insurance premiums in Pension Fund in 2015 - 22,261 rubles. (Minimum wage - 5965 rubles) the amount of tax payable will be 6867 rubles.
When changing the deflator coefficient taken into account when calculating the tax, from January 1, 2016 - 2.083, the amount of the calculated tax will be: 9000 rubles. x 12 months x 2.083 (K1) x 1 (K2) x 15% = 33,745 rubles. The increase compared to 2015 will be 4617 rubles, or 15.9%.
Taking into account the reduction in the calculated tax on insurance premiums in the Pension Fund, and from 2016 the amount of contributions will increase from 22,261 to 24,911 rubles, or by 12% (minimum wage - 6675 rubles), the amount of tax payable will be 8833 rubles. The tax increase in this example is 129%.
To date, along with commercial organizations Entrepreneurial activity can be carried out without education legal entity. Becoming an individual entrepreneur is legally easier than registering an LLC. But there are significant downsides to doing business this way. The main disadvantage is that an individual entrepreneur is liable for his obligations with all his property, unlike organizations. But, nevertheless, the number of self-employed citizens in our country is increasing every day. This trend is easy enough to explain. The desire to work "for oneself", independently regulate one's labor activity and make a profit is typical for most people aged 18 to 60 years.
The choice of a taxation system for an entrepreneur is a very serious decision and it is necessary to approach this issue with all responsibility. Of course, first of all, the tax regime depends on the type of activity carried out by a businessman. For some areas, such as the sale of excisable goods or, if there are restrictions on the application of special regimes, only common system taxation. This is quite burdensome for those who are not yet strong. individual entrepreneurs. And therefore, most of them still strive to meet the parameters that allow them to apply a simplified taxation system or pay a single tax on imputed income.
The single tax has been applied in Russia since 2003 and is extremely popular among entrepreneurs. Payers of the single tax on imputed income are exempted from paying income tax and value added tax. VAT is payable, regardless of the application of the special regime, only in case of import of goods into Russia. However, excises transport tax and property tax, if necessary, still have to pay. The peculiarities of the application of UTII for individual entrepreneurs include the obligation to pay tax, regardless of whether a profit or loss is made, that is, the actual profit of a business representative is absolutely not important for the tax inspectorate. Other indicators are used to calculate tax amounts.
Both legal entities and individuals can apply UTII in accordance with the tax code.
Individual entrepreneurs can apply UTII if they carry out such activities as the transfer of land for rent, the maintenance of paid parking lots, retail trade, car repairs, veterinary medicine, some types of advertising, freight and passenger transportation using a small number of vehicles, and others. FROM complete list can be found by reading the tax code Russian Federation.
However, in addition to these restrictions in the application of UTII, there are others:
How can a businessman switch to using UTII? In the case when an individual entrepreneur is only being registered, it is necessary to determine to which inspection the documents for registration should be submitted. After receiving a certificate and registering as an individual entrepreneur, within five days in tax authority an application must be submitted in the form of UTII-1.
Until 2013, the use of a special tax regime in the form of UTII was mandatory for certain types of activities. To date, business entities applying other tax regimes can switch to UTII if they carry out the activities specified in chapter 26.3 of the tax code, but this is their right, not an obligation. If an individual entrepreneur is already operating on UTII, then there is no need to inform the IFTS annually about the continuation of the application of this regime.
When calculating the amount of tax payable, it is necessary to build on the indicator of imputed income, that is, planned income, and not actual income. You can calculate the amount of imputed income using the formula:
Imputed income \u003d Basic profitability, rub. * Physical indicator
Under the basic yield is meant the expected level of profit of the taxpayer for one month. The applied physical indicator depends on the specific type of activity carried out by the taxpayer. The specific values of the basic return and the physical indicator are specified in tax code Russian Federation. For example, for trade organizations, the size of the sales area is used as a physical indicator, and for a repair shop or veterinary clinic, the number of employees.
Having calculated the amount of imputed income, you can proceed to determining the amount of tax payable, which is carried out according to the formula:
UTII \u003d Imputed income, rub. * K1 * K2 * Tax rate, %
Coefficient K1 is an indicator that reacts to inflationary processes in the country and is called the deflator coefficient. This relative indicator is set annually throughout the country by the Ministry of economic development Russia.
K2 coefficient, unlike K1, is set on the territory of each subject of the Russian Federation individually, since the level of economic development in each region is different and, carrying out the same type of activity, business representatives receive different profits. The value of this indicator varies from 0.005 to 1.
The basic single tax rate on imputed income is 15%. However, from 2016, regional authorities may reduce the rate in their region to 7.5%. But in practice there is no real reduction. Since the UTII tax is completely a source of income regional budgets, the authorities of the subjects of the federation are not interested in reducing these sources.
Let's calculate the amount of a single tax payable for a store engaged in retail trade in manufactured goods, if the size of the trading area is 90 sq.m.
The level of basic profitability for such an organization will be 1,800 rubles per 1 square meter of retail space. In this way, imputed income for the quarter will be calculated:
Imputed income = 1800 * 90 sq. m * 3 = 486,000 rubles.
For 2020, the K1 coefficient is set at 2.009. The K2 coefficient depends on the region, you can see the indicator on the website of the Federal Tax Service, except for Moscow, since imputation does not apply in this region.
Entrepreneurs working on UTII can reduce the amount of tax paid in one of the following ways.
Method one
If an individual entrepreneur carries out his activities using hired labor, the tax can be reduced by the amount of insurance premiums paid for employees to funds, but not more than 50%. At the same time, insurance premiums paid by the entrepreneur for himself, in this case, the tax is not reduced.
Tax Calculation Example
An individual entrepreneur provides car repair services to the public and has a base income of 12,000 rubles in 2018. The businessman paid monthly insurance premiums for his employees in the amount of 5,000 rubles to the funds. The coefficients K1 and K2 are 1.798 and 1.0, respectively. The physical index is three.
We will calculate the single tax payable:
Imputed income \u003d 12,000 * 3 \u003d 36,000 rubles.
UTII \u003d 36000 * 3 * 1.798 * 1.0 * 15% \u003d 29127.60 rubles.
Thus, for the quarter, the entrepreneur must pay a tax in the amount of 29,127.60 rubles. However, during this period, the businessman paid insurance premiums in the amount of 15,000.00 rubles. In accordance with the law, it is possible to reduce the tax payable by 50%, that is, 14,563.80 rubles must be transferred to the budget.
Method two
If an individual entrepreneur works without employees, the amount of tax can be reduced by the entrepreneur’s insurance premiums “for himself” without restrictions.
Tax Calculation Example
An individual entrepreneur provides veterinary services. The level of basic profitability for this type of activity is equal to 7500 rubles. Insurance premiums were paid in a fixed amount of 23,153.00 per year, that is, 5,788.00 per quarter. The coefficients K1 and K2 are 1.798 and 1.0, respectively. The physical indicator will be the number of employees, that is, one.
Let's calculate the single tax payable:
Imputed income \u003d 7500 * 1 \u003d 7500 rubles
UTII \u003d 7500 * 3 * 1.798 * 1.0 * 15% \u003d 6068.25 rubles.
Accordingly, 6068.25 rubles must be paid for each quarter. But since the entrepreneur paid insurance premiums, the amount of tax payable can be reduced by the full amount of contributions: 6028.52 - 5788.00 \u003d 240.25 rubles. Thus, the entrepreneur needs to pay tax in the amount of 240.25 rubles every quarter.
The question of whether the use of UTII is beneficial for individual entrepreneurs or not cannot be considered as a whole. This tax regime is most convenient for those businessmen who have a fairly high income and have been working for more than a year, since profit growth will not increase tax burden taxpayer. Also, a significant advantage of UTII is that the tax amounts are identical from quarter to quarter, which means that these costs are predictable.
Reporting when using UTII is quite simple and often does not cause difficulties for entrepreneurs. If an individual entrepreneur carries out his activities without the use of hired labor, then he needs to submit only a UTII declaration to the tax office. This must be done by the 20th day of the month following the reporting quarter. Tax must be paid by the 25th of the same month.
If the declaration is not submitted on time, the businessman will have to pay a fine (30% of the declaration amount, but not less than 1000 rubles). An entrepreneur also needs to keep track of changes in both federal and regional legislation. After all, the coefficients are subject to updating annually.
In the event that an individual entrepreneur combines several tax regimes in connection with different types activities, he must keep separate records and submit reports to the tax authorities individually for each tax regime. To organize separate accounting, it is necessary to keep books of income and expenses and tax registers.
The UTII declaration has its own approved form KND1152016. Due to the fact that since 2016 the subjects of the federation have been granted the right to lower the tax rate in their region, it became necessary to introduce a new form. This declaration cannot be zero, since the basis is not the real level of income, but the potentially possible one. Therefore, if an individual entrepreneur has ceased activities subject to UTII, one should not delay and notify the tax office about this, otherwise you will still have to pay a single tax.
You can submit a declaration to the inspection in the following ways: in person, provide it to a representative on the basis of a notarized power of attorney, send it by mail or use electronic communication channels. The declaration is submitted to the tax authority at the place of registration of the individual entrepreneur in two copies, one of which remains with the entrepreneur with the mark of the tax authority.
So, the use of special tax regimes, in particular the payment of a single tax on imputed income, can reduce the tax burden on the entrepreneur. Apart from this, there is no need to keep complicated accounting records. After all, in this case it is not at all necessary to involve a specialist in accounting outsourcing or hire a full-time accountant - the businessman will be able to calculate a fixed amount and fill out a declaration on his own. But it should be recalled that the use of UTII obliges the taxpayer to monitor changes in legislation so that the information provided to the tax office meets all regulatory requirements.
2020 is the last year you can save on taxes with imputation. From 2021, the special regime will cease to exist throughout the Russian Federation (part 8 of article 5 of the Law of June 29, 2012 No. 97-FZ). The Ministry of Finance of the Russian Federation and the Government of the Russian Federation are not going to extend the special regime, since it is often used for tax evasion. This was confirmed by data on labeled goods and from online checkouts (letter of the Federal Tax Service dated 02.10.2019 MMV-17-3/245).
The list of activities that can be transferred to UTII is given in paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation, however, in regional laws, the authorities of the constituent entities of the Russian Federation may provide for the right to apply UTII in 2020 both for all types from the list, and for some individual ones.
Small business development is beneficial for any country. It is in this area that it is convenient to engage in the provision of services to the population, small retail trade, transportation and other activities aimed at organizing comfortable life. But for small businesses, the “stumbling block” is always the management accounting and settlements with the state on taxes. To help and encourage the development of such activities, the state creates taxation regimes that do not require complex calculations. One of these types was adopted in 1998 and continues to be used in 2020.
Deciphering UTII - for imputed income. This convenient special taxation regime became voluntary in 2002 to ensure ease of operation for small businesses. Initially, its validity was planned until 2018, but its popularity caused the need to extend the validity until 2021.
According to the definition given in Article 346.26 of the Tax Code of the Russian Federation:
« imputed income— the potential income of a 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 a single tax at the established rate».
In simple words, it turns out that the state, on the basis of observations, studies, calculations, establishes the possible value of the profitability of a particular type of activity. Based on it, the tax rate is calculated, which will correspond to the average for this business in specific temporary and regional conditions. It will be the only one paid by the entrepreneur. Its value will not depend on the amount of work or services performed and the profit received. This is precisely the meaning of responsibility.
The main subjects for which this regime is designed are individual entrepreneurs and small LLCs. It is not possible to apply UTII for all types of activities, and there are other restrictions, such as:
The law establishes specific types of activities where such taxation can be applied:
This list is specified at the regional level.
It is impossible to develop a widely used system that is ideal for everyone. So, the imputation, along with the advantages, has disadvantages that it is better to know and take into account initially. The advantages of this mode include:
These advantages greatly simplify the work. For example, if we consider, for UTII, working independently without employees, then this will be a single tax reduced by the amount of insurance premiums, VAT only if products are imported through customs, as well as transport and land tax if there is such a property.
To take into account all the nuances of working with UTII, it is required to calculate the disadvantages of the system:
That is, the transition to the use of imputation requires a balanced approach, determining one’s potential opportunities for future period during which it is planned to be used, the creation of fallback options, for example, a simplified system, in order to minimize costs.
Now about the most important thing, how the tax is formed. To do this, every year, based on the indicators of the previous year, standards for basic profitability by type of activity are developed. The data is summarized in a general table, based on which, taking into account the physical indicators of the enterprise, the sane income is calculated, that is, the one that the entrepreneur can receive. Units of area, seats, trucks, etc. can serve as physical indicators.
Table 1 shows the values of the basic UTII return set for 2020.
| Kind of activity | Physical indicator | Basic rate of return (rubles per month) |
|---|---|---|
| Services: | ||
| household | ||
| Veterinary | Number of employees, including individual entrepreneur | |
| Repair, maintenance, car wash | Number of employees, including individual entrepreneur | |
| Provision of parking spaces for vehicles in temporary possession | Total area in m 2 parking lot | 50 |
| Cargo transportation | Number of vehicles used for transportation | 6000 |
| Passenger transportation | Number of seats | 1500 |
| Temporary accommodation and accommodation | Total area in m 2 of living quarters | |
| Retail | ||
| In stationary networks with trading floors | Sales assistant area in m 2 | 1800 |
| Stationary without a trading floor or non-stationary trade in the presence of a trading place with an area of \u200b\u200bless than 5 m 2 |
Number of trading places |
|
| Non-stationary trade with the area of trading places more than 5 m 2 | The area of the trading place in m 2 | 1800 |
| Delivery and peddling trade | Number of employees together with an individual entrepreneur | |
| Trading with the use of machines | Number of vending machines | 4500 |
| Catering: | ||
| Organizations with a service room | Service hall area in m2 | 1000 |
| Organizations that do not have a service room | Number of employees, including individual entrepreneurs | 4500 |
| Advertising: | ||
| Outdoor advertising using structures, except for electronic displays with automatic image change | The area of the image used for advertising in m 2 | |
| Using advertising structures with automatic image change | Exposure area in m2 | 4000 |
| Outdoor advertising with electronic display | Surface area of light emission in m2 | 5000 |
| With the use of the surface of vehicles | Number of vehicles used | 10000 |
| Transfer for temporary use | ||
| Trading places in objects of stationary trade, places of non-stationary trade, public catering, provided that the area of each place does not exceed 5 m 2 | 6000 | |
| Trade and public catering places, if the area of each exceeds 5 m 2 | Place area in m 2 | 1200 |
| Land plots for placement of objects of trade or public catering, the area of which does not exceed 10 m 2 | Number of places transferred for temporary use | 10000 |
| Land plots for the organization of trade and public catering with an area of more than 10 m 2 | Transferred area land plot in m 2 | 1000 |
According to the table, the imputed income for the month is calculated. When submitting a quarterly report, the received data is multiplied by 3. The result calculated in this way will be the amount with which the entrepreneur will pay tax, which is calculated using a special formula.
If an existing or newly organized business meets the requirements of the special UTII regime and its planned activity is able to provide regular tax payments based on imputed income, then the procedure is defined in the Tax Code of the Russian Federation (Article 346.28):
There are two ways to complete the application of imputation:
Some changes have been made to the UTII system this year:
Taking into account all the information provided, it can be said that the application of the single imputed income tax regime greatly simplifies bookkeeping for small businesses, especially for individual entrepreneurs. it important factor for beginners, but it must be borne in mind that this method is still limited not only in areas of activity and regions, but is planned to be canceled in 2021. As a replacement for this regime, a system based on patents has been in operation for several years.
In addition, for entrepreneurs planning to expand their business, it is simply necessary to learn how to work with other taxation systems that increase work opportunities and increase the level of entrepreneurial activity.
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In the course of running your economic activity Entrepreneurs have the right to choose the most favorable taxation system (all tax regimes are described), only if this does not contradict the norms of federal and local legislation. The same applies to UTII (imputation) for individual entrepreneurs. Until 2013, it was mandatory to apply a single imputed tax for individual entrepreneurs. Now the transition to this preferential tax regime is optional.
Despite the voluntary nature of the application of imputation, not all entrepreneurs have the right to be on the UTII system (by clicking on it, you can find information that will help you learn more about this tax regime). The list of occupations that allow individual entrepreneurs to use a single tax on imputed income is closed. It is fully spelled out in the Tax Code of the Russian Federation (Chapter 346.26). These include:
Important! There are restrictions on many activities. Thus, retail trade should be carried out in retail premises, the area of which does not exceed 150 square meters. And for the provision of motor transport services, it is allowed to own no more than 20 cars for these purposes or under a lease agreement.
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Often, taxpayers have a question: how much do individual entrepreneurs pay imputed tax? The final amount depends on the presence of several factors:
Example 1. It is required to calculate the amount of UTII payable, based on the following data. The area of a retail store in St. Petersburg is 35 square meters. The value of the coefficient K2 for this type of activity according to local legislation is 1. The corrective coefficient K2 in 2015 is 1.798. The basic retail profitability is 1,800 rubles per 1 square meter.
The amount of UTII for the quarter is K1 * K2 * 35 sq.m * 1800 * 3 months \u003d 1.798 * 1 * 35 * 1800 * 3 \u003d 50793 rubles.
When using this system of taxation, it is allowed to apply deductions (to reduce the amount of tax) on actually made in reporting period(quarter) payments depending on working conditions:
After a full calculation, based on the available data, it will be possible to find out what imputed IP tax for 2016.
How to pay an imputed IP tax and make an accrual? These activities must be completed on a quarterly basis. Payment should not be later than the 25th day of the month following the reporting period. The declaration is submitted to the Federal Tax Service strictly until the 20th day inclusive, following the quarter (it is described in detail about the features of tax regimes).
The ability of taxpayers to use the imputation depends on the decision of local governments. So, for example, in Moscow at present the UTII system is not applied.
Taxpayers also should not have the status of large, the number of their employees cannot exceed 100 people. The transition to UTII is carried out from the beginning of the year and cannot be canceled by the decision of the taxpayer before its end.
Attention! The right to apply the tax is confirmed by registration with the Federal Tax Service at the place of business or registration of the individual entrepreneur (depending on the planned types of activities). Deregistration must also be accompanied by an appropriate statement. Otherwise, financial penalties will be applied to violators.
In addition to the UTII itself, entrepreneurs are required to pay contributions for themselves and employees to the Pension Fund and the Social Insurance Fund. Other taxes, such as personal income tax, VAT, tax on property used in business activities (except for property included in a special list of executive bodies), are not required to be charged and transferred to the budget.
Important! The presence of other types of activities that are not related to the imputation provides for the payment of appropriate taxes. In this case, it is necessary to keep separate records of income and expenses related to different systems taxation.
The imputed tax for individual entrepreneurs in 2016 remained practically unchanged. Its application is also voluntary. Taxpayers have the right to choose the most beneficial system of taxation for themselves in accordance with the existing conditions.
You can learn more about UTII for individual entrepreneurs from this video:
It will be possible for business entities to use UTII only until the end of 2017. In the future, taxes of other regimes will be replaced for individual entrepreneurs. In addition to the general and simplified systems, as well as the Unified Agricultural Tax, entrepreneurs will have access to the patent taxation system.
