How to pay tax on imputed income. Single tax on imputed income - taxation system. Correction factors K1 and K2

UTII is a special tax regime for small businesses, which allows you to pay amounts to the budget much less than . Naturally, the question arises: are the types of activities approved for UTII in Moscow in 2019? Can metropolitan businessmen reduce their tax burden by choosing the imputation? This is a difficult question, we invite you to look into it with us.

What is the essence of UTII

The full official name of this regime is: “Taxation system in the form of a single tax on imputed income for certain types of activities.” It’s not very clear, so we need to talk about what it is in simple and understandable words for a non-specialist.

As you can see, the name of the tax regime includes the concept of “imputed income”. Imputed means attributed, assumed, expected. Accordingly, imputed income has no relation to real income.

And who imputes or calculates the income for the UTII payer 2019? Imputed income is calculated according to a special calculation given in Article 346.29 of the Tax Code of the Russian Federation. To calculate tax, you need to know the following information:

FP – physical indicator (area of a sales area or catering facility in sq. m; number of employees or vehicles, etc.);
BD – basic profitability, calculated per unit of physical indicator in rubles;
K1 is a deflator coefficient, approved annually by order of the Ministry of Economic Development of the Russian Federation.
– this is a correction factor, adopted by local authorities, and can range from 0.005 to 1.

At first glance, all these calculations look very complicated, but they are not. Let's show it with an example.

Example
An individual entrepreneur is engaged in the transportation of goods; he owns two units of freight transport. What tax should he pay for this type of activity?
Let’s take the FP and DB indicators from 346.29 of the Tax Code of the Russian Federation:

Physical indicator (number of vehicles used for transporting goods) = 2;
Basic profitability per unit of FP = 6,000 rubles.

K1 in 2019 is equal to 1.915 for all regions of Russia. All that remains is . For example, let’s take the maximum value of K2, i.e. 1.
We substitute all values into the formula for calculating imputed income: 6,000 * 2 * 1,915 * 1 = 22,980 rubles. This is exactly the income the state attributes to a carrier with two units of freight transport. But in practice, in most cases, real income is at least an order of magnitude higher than these estimated figures.
Now we’ll find out how much tax on this income needs to be paid to the budget. To do this, we multiply the imputed income by the tax rate of 15%, we get 3,447 rubles. Not so much; based on one truck, the tax will be only 1,723 rubles per month.

But, as they say in advertising, that's not all. The calculated UTII tax 2019 can be further reduced by the amount of insurance premiums paid by individual entrepreneurs for themselves and for their employees. Let’s assume that the entrepreneur from our example paid contributions in the amount of 15,000 rubles in the reporting quarter, and the tax for the quarter amounted to 10,341 rubles.

There is a restriction for employers - the calculated tax can be reduced by the amount of contributions paid, but not more than 50%. Thus, our entrepreneur will pay only half of the calculated amount to the budget, i.e. only 5,170 rubles per quarter.

Agree that such a low tax burden deserves complex calculations. And besides, we clearly showed why UTII is so attractive for small businesses.

Is it necessary to install an online cash register for individual entrepreneurs on UTII:

What can tax payers on imputed income do?

Naturally, the state strictly limits the list of activities permitted on UTII, because taxes from them are very small. Among them are veterinary and household services, on an area of up to 150 square meters. m., transportation, etc. The list of business areas is established by Article 346.26 of the Tax Code, you can familiarize yourself with it.

In addition, each region has the right to reduce the prescribed types of activities, up to their complete ban. And in general, the authorities intend to abolish the UTII tax regime for small businesses. However, for now the expiration date of the imputation has been postponed from 2018 to 2021.

After this, the choice of tax regimes for organizations will be narrowed to and, but individual entrepreneurs will also be able to work on, which in its essence is very similar to UTII.

Can Moscow businessmen work on UTII?

Well, the main question of our article is - can capital businessmen work on imputation? Unfortunately, for UTII in Moscow in 2019, the types of activities specified in Article 346.26 of the Tax Code of the Russian Federation are completely prohibited. And even at the time when this regime was allowed in the capital, only one type was transferred to it - outdoor advertising using advertising structures.

In addition, UTII is used in an abbreviated form in other cities of federal significance: in Sevastopol and St. Petersburg. Only certain types of activities are permitted here. The logic of legislators is clear, because business turnover in these cities significantly exceeds the revenue share of similar activities in other localities. And the budgetary expenses of these cities are significant and must be covered from the treasury. If businesses in federal cities are allowed to operate on UTII, then the megacities simply will not cover their expenses.

What to do if an organization or entrepreneur is registered in Moscow? Do they have the opportunity to work for UTII? Unfortunately, not in the capital. But you can register as a tax payer on imputed income in the Moscow region or another region of Russia.

To do this, an organization with a legal address in Moscow must register a separate division at the place of business in any region where UTII operates. In addition, you need to register with the local tax office by submitting the appropriate form.

Individual entrepreneurs with Moscow registration have a similar opportunity, but they do not need to register a separate division.

Have you not yet opened your business and are just planning to draw up documents for registering an individual entrepreneur? The free online service from 1C-Start will help you prepare documents for registration quickly and without errors.

In order to maintain favorable conditions for small businesses, UTII has been extended at the legislative level until 2021, although several years ago it was planned to terminate this special regime. The Government of the Russian Federation is constantly making changes to the procedure for calculating mandatory payments and preparing reports, so it is necessary to monitor new information in order to avoid violations and know what taxes must be paid in 2019.

The single tax on imputed income is a special regime provided for a limited range of entrepreneurial activities.

The calculation is based on the amount of revenue established by law for each type of business, which does not depend on the actual amount of revenue.

Has the meaning:

footage of the room;
number of employees;
territorial affiliation of the business entity.

Since 2013, a merchant can independently decide whether to use the “imposed” regime or any other. Until this time, when carrying out the type of activity specified in the law, the use of UTII was inevitable. If an entrepreneur simultaneously carries out several types of transactions, he has the right to choose different taxation regimes.

A special system relieves individual entrepreneurs from a number of mandatory payments:

VAT (except for export transactions);
personal income tax;
property tax (except for objects calculated based on the cadastral value).

The use of UTII is beneficial for entrepreneurs with large revenues in a small area, but a low level of profit. For example, in a retail pavilion selling basic food products and cigarettes, the markup is only 5-10%. Another convenience of the simplified mode is minimal reporting and optional accounting.

Every entrepreneur, before settling on any tax payment system, tries to choose an acceptable combination of parameters for his business.

The advantages of “imputation” over other modes are:

The UTII legislation does not limit entrepreneurs by income level, since the amount of the budget obligation depends on physical factors, not financial ones.
If some individual entrepreneur operations fall under the imputed system, but others do not, then you can keep separate records and optimize the tax burden.
Thanks to the allowed deductions, there is a possibility of reducing UTII to zero.
There are many parameters involved in the calculation that can be used in various ways to legally reduce your payment.
Accounting is not necessary for all categories of entrepreneurs. An individual entrepreneur who works independently submits only quarterly declarations to the Federal Tax Service.
The single tax on imputed income partially exempts from other fees.
For businessmen who receive individual entrepreneur status for the first time, local authorities negotiate a preferential UTII rate.

The disadvantages of the special imputed regime include the need to pay taxes, even if the activity is unprofitable or not conducted at all.

The legislation defines a list of types of transactions for which UTII tax is applied for all individual entrepreneurs in 2019:

The final decision on which activities are subject to a single imputed tax for individual entrepreneurs is made by the local administration, focusing on the specifics of the region. The entire list can be selected, or several positions, or none, as is done in Moscow.

In addition to the suitable type of business activity, the entrepreneur must meet the following criteria:

The number of employees is less than 100 people.
Does not rent premises or space at an auto or gas filling station.
Does not work under a power of attorney regarding the use of property.

If the municipal authorities establish a trade duty, then entrepreneurs are deprived of the right to choose UTII in the relevant field of activity.

The single tax on imputed income in 2019 for individual entrepreneurs has not undergone significant changes; the main reforms relate to cash registers:

Changes have also been made to the amount and timing of payment of insurance fees for individual entrepreneurs. Fixed contributions “for yourself”, which were previously calculated as a percentage of the minimum wage, are now established in the Tax Code of the Russian Federation.

In 2019 their size is:

for OPS - 26,545 rubles;
for compulsory medical insurance - 5,840 rubles.

If the annual imputed income turns out to be more than 300,000 rubles, then the maximum contribution of 1% of the excess is determined according to the new rules. Until 2019, the maximum payment in the OPS could be: minimum wage x 12 x 8 x 0.26. Now there is no link to the minimum salary, the calculation has been simplified: 26,545 x 8 = 212,360 rubles.

For individual entrepreneurs on UTII in 2019, the pension fund and social security tax on employee salaries can be reduced by increasing the annual income limit:

The maximum payroll of an employee for applying the base rate for compulsory pension insurance is 1,021,000 rubles. Anything higher is subject to a 10% tax;
The salary limit for contributions to OSS is 815,000 rubles.

Reporting on the single tax on imputed income in 2019 is submitted using the same forms as in 2017. Changes in the declaration are expected in connection with the use of deductions for expenses at online cash registers.

The tax on imputed income in 2019 for individual entrepreneurs is determined according to the old rules. To do this, use the following parameters, which are multiplied among themselves:

UTII = OD x F x K1 x K2 x T

Decoding of indicators:

Basic yield (BP). The Tax Code of the Russian Federation establishes a fixed amount for each type of activity.
Physical parameter (Ф). The number of employees, the number of places or facilities used, and the square footage are used.
Deflator coefficient (K1). Enshrined in law, in 2019 it is 1.868.
Corrective index (K2). Regional authorities use this multiplier to reduce the burden on businesses of certain categories of payers.
Tariff (T). Can be changed by municipal decision in the range of 7.5%-15%. The rate of tax due on UTII in 2019 for individual entrepreneurs is 15% everywhere.

The calculation is carried out quarterly, for which the indicators for each month are inserted into the formula, and the resulting amounts are added up.

For example: an individual entrepreneur sells products in a pavilion with a hall of 10 square meters. m., hired 2 implementers. Physical criterion - area, basic yield - 1800, municipal coefficient - 1.

UTII for 1 month = 1800 x 10 x 1.868 x 1 x 0.15 = 5044 rub.

Since the indicators do not change during the quarter, this amount can be multiplied by 3. It turns out 5044 rubles. x 3 = 15,132 rub.

If in any period the activity was not carried out continuously, then the calculation is carried out for the actual time, for which the amount is divided by the calendar days of the month and multiplied by those actually worked. For example, an individual entrepreneur was registered on August 14, then UTII = (1800 x 10 x 1.868 x 1 x 0.15) / 31 x 18 = 2929 rubles.

If a merchant is engaged in more than one type of transaction, then permitted deductions from the single tax on imputed income are made only after summing up the total liability.

To justify the use of a physical indicator to the tax inspectorate, it is necessary to have supporting documents, such as contracts, passports, extracts, time sheets. The obligation to keep records does not apply to income and expenses.

The number of employees to be substituted into the formula is determined by the total for the month. If people were fired or hired in the middle of the period, they are still included in the performance indicator.

The law provides for a reduction in obligations to pay to the budget for UTII.

Until 2019, there was 1 type of deduction; with the beginning of the cash payment reform, another type was added:

Contributions paid for the entrepreneur himself and for hired employees.
Expenses for the acquisition and implementation of online cash registers.

A businessman is obliged to annually pay the fees established by law for compulsory medical insurance and compulsory medical insurance until December 31. The total amount is large, it is convenient to split it into parts, especially since the quarterly single tax on imputed income is reduced by contributions transferred in the same period. In a situation where the payment was made before submitting the declaration, it can also be included in the calculation.

An entrepreneur without hired employees reduces UTII by the amount of transfers in full.

An individual entrepreneur with “imputed” employees, who pays taxes and mandatory payments on earnings in 2019, has the right to reduce UTII for the quarter in the amount of 50% of the transferred contributions both for himself and for his employees.

The following fees are taken into account:

for mandatory pension insurance, including an additional payment of 1% on excess income of 300,000 rubles;
for compulsory social insurance;
on compulsory medical insurance;
for injuries.

Expenses through online cash registers can reduce UTII by up to 18,000 rubles. for each installed device, if these costs were not included in the calculations under other taxation regimes.

For example:

The individual entrepreneur from the explanation above paid contributions in the quarter for earnings of 12,000 rubles. and for yourself - 5,000 rubles, total - 17,000 rubles.

Amount of UTII for 3 months = 15,132 rubles.

Allowable tax reduction = RUB 17,000. x 0.5 = 8,500 rub.

UTII to be transferred for the quarter = 15,132 rubles. - 8,500 rub. = 6,632 rub.

To test yourself with complex calculations, you can use online calculators on websites that provide business consulting services.

You need to submit your UTII declaration and pay tax 4 times a year at the end of each quarter. Cutoff dates:

for reports for 2019 - the 20th day of the next month;
for the transfer of a single imputed tax - the 25th day after the end of the quarter.

If the deadline is a non-working day, then you can submit a declaration or pay the budget the next day. The penalty for late or non-payment of the single tax on imputed income is 20%. If a deliberate violation is detected, the rate increases by 2 times. At the same time, a penalty is charged for each day of delay.

Fixed contributions for compulsory health insurance and compulsory health insurance must be paid by the entrepreneur on the “imputation” by December 31, 2018. During the year, it is not prohibited to split the amounts in any parts. If an individual entrepreneur received an income of more than 300,000 rubles in 2017, then he is obliged to pay an insurance pension fee in the amount of 1% of the excess amount until July 1, 2018.

For an entrepreneur on a single imputed tax with employees, there are a number of mandatory reports and payments related to the need to pay earnings.

You need to submit to the Federal Tax Service:

Annual information on the average number of employees. Deadline - until January 20.
Form 2-NDFL for each individual employee. Submitted once before April 1st.
Quarterly consolidated 6-personal income tax until the end of next month.
Calculation of insurance premiums 4 times a year, which does not include fees for injuries. Deadline: 30 days after the end of the quarter.

The following is available for rent at PF:

Annual form SZV-STAZH until March 1.
Monthly report SZV-M by the 15th of the next month.

Every quarter, information on injuries and occupational diseases is submitted to the Social Insurance Fund in Form 4-FSS by the 25th or 20th of the next month, depending on the electronic or regular type of submission.

You can obtain the right to pay imputed tax for individual entrepreneurs in 2019 in the following way:

Registration is carried out by the Federal Tax Service at the individual entrepreneur’s registration address, if the transactions subject to single tax on imputed income are:

delivery or peddling trade;
cargo and passenger movements;
application of advertising information on transport.

In all other cases, you must contact the inspectorate in whose coverage area the entrepreneur operates.

To register an individual entrepreneur, you need to fill out an application in the UTII-2 form, where you indicate the following information:

Individual tax number (TIN) of the payer.
Federal Tax Service code where information is submitted.
Last name, first name, patronymic of the applicant.
OGRNIP.
Start date of work on a single imputed tax.
Types of activities with codes and addresses of implementation.

An entrepreneur has the right to submit an application personally or through an authorized person.

In the second case, it is necessary to obtain a notarized power of attorney to represent interests and attach it to the form. The Federal Tax Service issues a document on registration of individual entrepreneurs 5 days after completing the application.

The UTII regime is allowed to be used simultaneously with other systems - simplified tax system, patent, OSNO, unified agricultural tax.

The main condition is that you cannot use different types of taxation for one category of transactions.

If an individual entrepreneur works for UTII and wants to conduct further operations on the same system, it is necessary to submit an application as during initial registration. The transition from other modes is possible only from January 1. Therefore, sometimes it is easier to liquidate an individual entrepreneur and immediately open a new one with the necessary system.

To deregister a single imputed tax payer, the UTII-4 form is submitted within 5 days from the moment the activity ceases to meet the criteria or for the following reasons:

transition to another system;
closure of IP.

The Federal Tax Service has 5 working days to terminate registration. To choose a different mode, an individual entrepreneur must submit an application from the beginning of the calendar year, otherwise the general system is applied by default.

Imputed tax (UTII) is a taxation mechanism that applies to certain types and is based on the law of municipal districts, districts and cities of Federal significance.
This tax was introduced as a general taxation system and reduces the time required to maintain reports for the tax inspectorate.

Concept and features of UTII

UTII is a special regime under which both organizations and organizations can work. Since its introduction, the single tax has been changed and adjusted.

At first, entrepreneurs who were engaged in activities strictly regulated by law were transferred to UTII without fail.

The payment procedure was specified in the Tax Code. Today, UTII is a voluntary taxation system, which can be transferred or abandoned at the request of the business owner.

This principle will remain in effect until 2017. In 2016, some clarifications were made to the use of UTII. Let's look at them in more detail.

Who can work on a single tax on imputed income

When calculating the single tax, the size of real profit and turnover does not play a role. Individual entrepreneurs and organizations, when determining the amount of payment, are based on the amount of imputed profit, which is prescribed in the Tax Code of the Russian Federation.

The special regime applies to certain types of business activities:

provision of household services;
veterinary care;
repair work, servicing and washing of vehicles;
leasing of parking space or services for preserving vehicles in a paid parking lot;
provision of transport services for cargo or passenger transportation for individual entrepreneurs or LLCs that have up to 20 transport units;
retail trade through retail outlets with an area of up to 150 sq. m. for each object;
the sphere of retail trade, in which individual entrepreneurs act as an intermediary from a commercial network and do not rent trading floors;
catering sector, each individual object should not exceed an area of 150 square meters;
marketing area – outdoor advertising placement;
provision of housing for temporary accommodation subject to a total area of up to 500 sq. m. and etc.

Individual entrepreneurs who are going to work on UTII need to familiarize themselves with the entire list of activities that are specified in the laws of the Ministry of Finance and in the Tax Code of the Russian Federation, starting from the location of the facility where they plan to conduct business.

There are cases when the permitted type of activity does not apply to a certain territory and the transition to UTII is impossible.

To work under this regime, the business owner must analyze his work in accordance with the restrictions. It is not permitted to use tax on imputed income under the following circumstances:

legal entities and individual entrepreneurs whose main staff exceeds 100 employees;
legal entities in which the share of other organizations exceeds 25%;
LLCs and individual entrepreneurs that lease gas and gas filling stations to third parties;
large taxpayers;
schools, universities, colleges, hospitals, rehabilitation centers, boarding schools, care homes that provide catering services, provided that these services are necessary for the work of the entity and are provided directly by them;
Individual entrepreneurs who have not switched to or.

For legal entities:

For individual entrepreneurs:

In 2015, a trade tax was introduced for certain types of activities, covering cities of federal significance (Sevastopol, Moscow, St. Petersburg) regarding the municipality.

Today, such entrepreneurs cannot switch to a single tax, regardless of the profit received or its increase.

Calculation of UTII

The laws of the Russian Federation and the Tax Code interpret the application and calculation of the single tax on imputed income. The basis for the calculation is the basic monthly profit (an amount that is approximately equal to the level of profitability of a particular type of activity per unit of indicator).

This amount is conditional, since its value is not affected by the size of the actual profit of the individual entrepreneur.

The basic profit is determined by the government for each individual type of business, which is subject to a single tax on imputed income.

In this case, the calculation takes into account such indicators as the number of employees, the size of the retail space, the number of seats, and other data (depending on the specifics of the business).

The amount of the single tax on imputed income is an individual value and depends on the specific case. It is regulated by Art. 346.29 of the Tax Code of the Russian Federation.

Formula for calculating UTII: DB*K1*K2*(F1+F2+F3) *15%, where:

BD – basic profitability, the value of which is indicated at the legislative level (Tax Code, Law Art. 346.29);
F1, F2, F3 – physical indicators that depend on the type of business (sales area, number of staff, etc.);
K1 – deflator, which is set by the government and changes every year (in 2016, this indicator is equal to the value of last year and is 1.798);
15% is the single tax rate, this value is constant.

Entrepreneurs working on UTII must submit a quarterly declaration, which is completed by the 20th day of the month following the next quarter.

Important:If an entrepreneur conducts several types of business at once, each of which is subject to imputed tax, the amount of tax payment must be calculated separately for each type. You can also pay UTII for each type if you do business on other taxes - or a general scheme.

Possibility of reducing UTII

According to the laws and principles of the Tax Code, UTII taxpayers can minimize tax payments by the amount of deductions that were paid for their employees. But the size of such a reduction should not be more than 50% of the total tax rate.

If a businessman works independently and does not have hired staff, you can avoid increasing the tax payment by the amount of contributions paid to the Pension Fund and the Federal Compulsory Medical Insurance Fund.

Important: in 2016, changes were made to the calculation of UTII. Federal Law No. 232 of July 13, 2015 adjusts the preferential rate, which can be reduced from 15% to 7.5. The size of the preferential rate is determined by local authorities, it depends on the specific case.

To prevent an increase in the single tax on imputed profit, you can try to adjust the physical deflators:

If, when calculating UTII, the square footage of a retail space is taken, it is necessary to analyze how rationally the retail space is used. Perhaps part of it can be used as a utility room for storage.
If the calculation is based on the number of personnel, it is better to calculate the level of labor efficiency. It may be advisable to transfer some of them to part-time work (the number of hours is also taken into account).
With the help of personnel changes, it is possible to organize the work of personnel so that it is taxed under other tax regimes - simplified tax system or OSNO.

It is most difficult to prevent an increase in UTII when the business is related to the information space or services. In this case, a deep analysis of all tax regimes and selection of the most profitable one is necessary.

Reporting on UTII

Individual entrepreneurs and LLCs that operate under a single tax on imputed income must submit a declaration to the tax authorities every quarter, which serves as the main reporting document. It is also necessary to prepare the following reporting forms:

pay slip for the Pension Fund, which contains personalized accounting information;
calculation of contributions to the Social Insurance Fund;
financial report, profit for the year of operation of the company to the tax service;
information on the number of personnel in the tax authorities.

Other types of reports depend on the specifics of the company's activities. When working with transport, using land and water resources, you need to prepare additional documents.

Transition to UTII

Since 2013, the Tax Code and laws of the Russian Federation have made it possible to switch to UTII at the request of a businessman.

In order to conduct business on the “imputation”, you need to submit to the tax service an application for choosing a tax regime in two copies within 5 working days from the date the company starts operating.

LLCs fill out such an application using the UTII-1 form, and individual entrepreneurs fill out the UTII-2 form. The papers are sent to the tax office at the location of the company.

Please note: a legal entity working in the field of marketing, retail trade, providing services for the transportation of goods or passengers, an application for the transition to a single tax on imputed income must be submitted at the organization’s place of work.

An individual entrepreneur engaged in the above activities must submit an application at his place of residence.

There are cases when a company has several retail outlets and representative offices located in different parts of the city or region.

In this case, there is no need to register and submit documents with each tax office. Within five working days after submitting the application, the Federal Tax Service issues a notification, which indicates that the payer of the single tax on imputed profit has been registered.

Subtleties of calculation and features of working on UTII

Payment of the single tax on imputed income is simple and does not depend on the profit received. But it is important to take into account some subtleties and pitfalls.

The Tax Code and laws of the Russian Federation allow companies that provide household servants to switch to UTII. But keep in mind that clients in this case must be individuals.

Be careful when calculating UTII when providing transport services or organizing parking. For parking, the entire area of the subject is taken into account, and for transportation services, only actually used vehicles need to be taken for calculation.

Delivery of products is subject to UTII if it is a separate service. If in your business you use free delivery, the costs of which are already included in the price of the product, then you do not need to pay imputed tax for it.

Many controversial issues regarding the application and calculation of UTII arise around the sphere of retail trade and marketing. Before starting work in these industries, study the laws, norms of the Tax Code, documents of the Ministry of Finance to build an effective and profitable company.

A single tax on imputed income

What nuances should a taxpayer who calculates tax when working under this tax regime know?

General information

What is the decoding of the letter combination UTII and what does the Tax Code say about the use of imputation?

Definitions

The abbreviation UTII means single tax on imputed income.

In simple terms, imputation is a system of taxation of certain types of activities, in which the amount of tax is calculated not from the profit that is actually received, but from imputed income, that is, that which is expected to be received.

The mode can be combined simultaneously with OSNO and USN.

Mode characteristics

There are cases when an enterprise will not be able to apply UTII. They cannot switch to imputation:

large taxpayers;
organizations that work in the field of public catering and social security;
educational institutions, medical;
companies employing more than 100 people;
enterprises where 25% of the authorized capital belongs to other companies (exceptions are set out in);
companies that are involved in the lease of a gas filling station or gas station.

The transition to UTII is possible if the company has begun to conduct a type of activity that is subject to this type of tax.

You can stop using imputation if:

the company has ceased to carry out certain activities;
the organization violated one of the conditions that is mandatory for working in a special regime;
authorized structures have canceled UTII for the type of activity that the company is engaged in.

Main restrictions for using the tax system:

The transition to UTII is possible from the moment the organization is registered or from the beginning of the next tax period at the tax office at the place of registration of the company.

We list the types of activities for which individual entrepreneurs and LLCs can apply UTII:

provision of household services;
veterinary services;
repairing vehicles, washing cars;
parking;
provision of services for passenger and cargo transportation;
retail trade;
catering business;
placement of outdoor advertising, its distribution;
provision of retail space for rent.

A company on UTII receives exemption from the calculation and payment of the following taxes:

At a profit.
For property.
Unified social tax.
VAT (this does not apply to customs and agency tax).

Contributions to the Pension Fund and the Compulsory Medical Insurance Fund are paid according to general rules. It is necessary to transfer personal income tax if the company acts as a tax agent.

Video: UTII from A to Z

There are circumstances when the transfer of land tax and other amounts specified in Art. 346.26 Tax Code.
Enterprises have the right to receive temporary disability benefits.

The company has the right to independently form. When calculating tax amounts, physical indicators and basic profitability are taken into account. It is mandatory to maintain.

In the case where UTII is combined with another regime, you will have to keep separate records. Expenses must be divided in proportion to income from other taxation systems.

The amount of single tax can be reduced by the amount of the transferred contributions:

for insurance to the Pension Fund;
for compulsory insurance against occupational diseases and accidents;
amounts of temporary disability benefits;
amounts for personal insurance.

The single tax on imputed income is levied using the following method:

calculations that are based on the processing of statistics on the company’s activities;
calculations that are based on the processing of data from tax authorities on amounts received;
calculation that uses data from the basic yield and physical indicator.

Normative base

The rules for using UTII are specified in Part 2 of the Tax Code of Russia ().

Objects of taxation and the tax base are determined in accordance with Art. 346.29. gives a definition of the UTII system.

The types of activities that are subject to imputation tax have been expanded. The rules for reducing the tax amount are described in.

The reporting procedure is specified in the document.

Application of the UTII taxation system

By using UTII, the taxpayer can increase turnover without the need to increase the base and increase the tax. Also, firms are not required to use cash registers if revenue is expressed in cash.

But it happens that such a tax system turns out to be unprofitable if several types of activities are combined, some of which are subject to imputation tax, and others - to the simplified tax system or OSNO.

Difficulties arise when maintaining separate accounting, which an inexperienced entrepreneur or accountant cannot always cope with.

Let's look at some of the features of using UTII, knowledge of which no taxpayer can do without when doing business.

Reporting period

The tax period is set as a quarter. submitted to the tax authorities by the 20th day of the month following the end of the reporting period.

The remaining certificates are submitted in accordance with the rules of the regime that is used together with UTII. It is worth considering that single tax payers are exempt from preparing accounting reports.

Mandatory or voluntary?

Until 2013, UTII was a mandatory tax system; since the beginning of 2013, it can be applied voluntarily. Taxpayers have the opportunity to decide whether to switch to UTII from the beginning of the new year or not.

Improving imputation

The authorities have made a number of changes to the UTII regime.

Eg:

From the beginning of July 2015, a new declaration form will be introduced for enterprises and individual entrepreneurs that work on UTII. The report may need to be submitted at the end of the third reporting period.
Sellers of goods who sell and issue goods in different places are not allowed to use imputation. This rule also applies to cases where funds are taken from buyers in the same place where the products were demonstrated.
If contributions are paid at fixed rates, the organization has the opportunity to reduce the amount of tax only in the period in which it was transferred.
Since 2014, tax collectors must transfer tax amounts on property objects.

Features of the special tax regime in Moscow

UTII does not apply in Moscow. Even in those regions where such an opportunity was provided in 2012, it has been canceled since the beginning of 2013 ().

Questions that arise

What issues worry imputators and those who are planning to use UTII?

If you have an online store

Finding out whether the activities of an online store are subject to UTII is not so easy. Before 2013, taxpayers could either use the special regime or not.

Once firms had the opportunity to choose a tax system on their own, it became more difficult to decide. Advantages of choosing UTII when running an online business:

there is no need to use cash register equipment.

there is no need to keep tax records (but only records of physical indicators).

Flaws:

It is worth paying attention to this point: whether the store occupies a large premises and whether it has a small profit. If yes, then paying the full amount of tax will be difficult. There is no mention of Internet resources in the legislation, but this rule should not be ignored.
You cannot submit a zero imputation report if the store did not conduct business.
It is necessary to maintain separate records when combining several types of activities.

If the product is imported from other countries, then it is worth following. VAT will act as a customs payment.

Until the tax amount is transferred, customs authorities will not release the products. VAT is paid if the company acts as a tax agent:

When purchasing works and services from foreign organizations that are not registered in the tax structures of the Russian Federation. This applies to installation and construction work, assembly and processing services, maintenance, etc.
When (federal, municipal) in accordance with.
The sale of special property objects (confiscated ownerless, seized property) is carried out.

VAT is transferred if the company has issued UTII to the buyer, in which the amount of value added tax is allocated.

The obligation to pay value added tax arises for the payer of UTII if the company conducts activities that are not subject to a single imputed tax.

All the nuances of VAT calculation are not clearly stated in regulations, so it is worth carefully studying each specific case.

UTII is a system in which a company has both advantages and disadvantages. To understand which is preferable - UTII, simplified tax system or patent, make preliminary calculations of the amount of tax to be paid.

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Many small businesses prefer to use this preferential tax regime, in which the taxpayer calculates a single tax on imputed income. There is no need to account for income in the form of revenue of a company or individual entrepreneur; for each direction, a conditional income is calculated, from which a mandatory payment is determined.

The single tax on imputed income is one of the first preferential systems that has gained great popularity among small businesses and individual entrepreneurs. Its foundations are laid in the Tax Code of the Russian Federation. Municipal bodies, on the basis of these laws, develop the components of this system, each for their territory.

Their responsibility is to determine the areas of activity in which companies and individual entrepreneurs can work on UTII. This system will last until 2021 and will be gradually replaced by a patent tax system.

It is currently not mandatory, so subjects can use it as they wish. The main thing is to comply with the criteria established by law.

In this mode, the actual income of the business entity is not taken into account. The rules of law determine a physical indicator for each area of activity. The basic profitability fixed by the acts is tied to it.

In this case, indicators can include the area of the trading floor or parking lot, the number of employees, the number of passenger seats in transport, and much more.

Income is considered as the product of the amount established by law, adjusted using several coefficients.

The system involves a simplified procedure for filing a declaration, as well as calculating tax. You can switch to it immediately at the time of opening an individual entrepreneur or LLC, or from other modes by submitting the appropriate document.

Important! The main advantage of this system is that the tax is calculated not on the actual profit received, but on the basis of established coefficients. It is best to use it when large profits are planned.

What taxes does imputed tax replace?

A single tax on imputed income for certain types of activities, when used, involves the replacement of part of the taxes. Let's take a closer look at what exactly it is used for.

Entrepreneurs who apply this regime are exempt from the following taxes:

Personal income tax, which is levied on the results of activities now transferred under UTII;
Property tax for individuals - does not apply to the property that is used to carry out activities under UTII;
VAT, excluding the tax that is paid when importing goods into the country from abroad.

For legal entities

For organizations that have switched to imputation, UTII will replace the following taxes:

Income tax for activities for which UTII is applied;
Organizational property tax. Does not apply to those property objects that are used to carry out activities under UTII;
VAT excluding the amount of tax that is charged for the import of goods into the territory of the state.

Condition of use

The main condition for applying the tax for both firms and entrepreneurs is that the activity being performed is on a closed list, and the physical indicator must not be greater than the established maximum value. All this information can be obtained from the Tax Code of the Russian Federation.

The imputation for the trade sphere of activity cannot be applied to both types of entities if a trade tax has been introduced on the territory of the municipality. It is also impossible to apply this regime within the framework of simple partnership agreements and trust agreements.

For Individual Entrepreneurs

In addition to having the type of activity on the list of permitted activities and matching the size of the physical indicator, the entrepreneur must employ no more than 100 people.

For legal entities

In addition to the presence of the type of activity in the list, two more criteria apply to companies:

The number of employees should not be more than 100 people;
In the authorized capital of the company, other legal entities should not own a total share of more than 25%;
The company should not be of the “largest” type;
The company is not:
- non-profit organization with funds from people with disabilities;
- educational or medical institution providing nutrition services.

Object of taxation by tax

The Tax Code establishes that the object of taxation under UTII is not the income actually received for a certain period, but the imputed one. The latter is established as the income that the subject can receive based on certain indicators that influence its size.

The TC includes basic profitability and physical indicators as the indicators on the basis of which the calculation is performed.

Basic yield- this is the income that one physical indicator can receive during a period. It is established for each type of activity by federal legislation. A table has been included in the Tax Code that contains the indicators necessary for the calculation.

Tax calculation procedure

The single tax on imputed income is determined by the following formula:

UTII tax = (BD x P x K1 x K2) x ST, where

DB is the basic return;

P - type of physical indicator;

K1 is a deflator coefficient assigned for each year by the government.

K2 is a deflator coefficient, which is assigned by each municipality based on the regional characteristics of its activities. The coefficient can vary from 0.005 to 1, and is usually higher in larger municipalities and lower in smaller settlements.

Attention! The K1 coefficient for 2019 is 1.915. The K2 coefficient is set for each region at the local level. For example, you can look at the tax website. For other regions, you need to select your tax ru at the top of the site.

ST – tax rate, which is currently 15%. (but in some regions it may be less).

Tax for the quarter = Tax M1 + Tax M2 + Tax M3, where M1, M2, M3 are the months of the quarter.

The law also allows you to reduce the amount of tax by the amount of insurance premiums paid:

Tax payable = Tax for the quarter - Contributions for the quarter

Amounts paid to the pension fund and health insurance are accepted as contributions. If the entrepreneur works alone, then the entire amount of contributions paid can be taken into account. For companies and individual entrepreneurs with employees, the amount of payments taken into account is limited to 50%.

When calculating UTII, some nuances should be taken into account

If the activity was not carried out for the entire month due to the opening or closing of the activity on imputation, then it is possible to reduce the actual amount of tax. To do this, the resulting value must be divided by the number of days in the month of calculation and multiplied by the number of days actually worked.
If an entity conducts several types of activities on imputation, then you first need to calculate the total amount of tax payable, and only then reduce it by the transferred payments to the funds.
To establish a physical indicator, it is better to take it from official documents. For example, for a retail space or site area this will be a lease agreement or a certificate of ownership.
For some types of activities, the number of employees per month is used as an indicator. Their quantity must be taken from the billing month. Moreover, if the employee was registered for work on the last day, he still needs to be taken into account in the calculation in full. Therefore, for such situations, it is better to wait a few days and apply for a job in the new month.

Tax calculation example

As an example, let’s take the auto business of an entrepreneur. In the first month of the quarter, the staff including the entrepreneur consisted of 3 people, in the second of 4, in the third - 6 people (physical indicator). Basic income is 12,000 rubles. 28,456 taxes were transferred from the employees' salaries; the entrepreneur paid 3,000 rubles for himself.

Tax calculation procedure:

The tax amount for the first month is: 12000*3 (person)*1.915*0.9= 62,046
Next, we calculate the amount of tax for the second month, it is equal to: 12000*4 (person)*1.915*0.9= 82,728
The tax amount for the third month is: 12000*6 (person)*1.915*0.9= 124,092
Total amount for the quarter: 62,046+82,728+124,092=268,866
The tax amount is 268,866*15% = 40,330
We reduce the amount of tax by the amount of insurance premiums transferred for this period for employees and entrepreneurs, but not more than 50%. In our case, we can reduce the tax by no more than 40,330/2=20,165. Since the amount of contributions was 28456+3000=31456, which is more than 50%. Thus, the amount of tax payable will be 20,165. Since We take the maximum amount we can reduce.

Taxable period

The Tax Code establishes that the tax period for imputation is one quarter. It is after this period of time that the tax must be calculated. The same period is also set as a reporting period, which means that at the same time as paying the tax, you need to submit a declaration to the Federal Tax Service.

Procedure and deadlines for tax payment

At the end of each quarter of the year, the entity must calculate the tax and remit it before the 25th day of the month following the quarter.

It must be remembered that UTII cannot have a “zero” period, since it is not actual, but imputed income that is subject to taxation. Therefore, it is necessary to make calculations and payments even if no activity was carried out at all in the original quarter.

Important! The fine for non-payment or payment of tax at the wrong time is set at 20% of the unpaid amount. If the tax office proves that the non-payment was made intentionally, its amount will increase to 40%.

Reduction of tax on paid insurance premiums

Important! Contributions accepted to reduce tax by organizations and individual entrepreneurs must be paid in the same quarter for which the calculation is made. It is impossible, for example, to reduce the 2nd quarter due to payments paid in the 1st, 3rd or 4th quarter.

Reducing UTII for LLCs and individual entrepreneurs with employees

Firms and entrepreneurs that have hired employees can reduce the amount of tax determined for the quarter by no more than 50% of the amount of insurance premiums. When calculating contribution amounts, contributions to the pension fund and health insurance are taken into account.