According to the generally accepted rules of the game in the field of economics, along with large enterprises, quite a large number of representatives of small and medium-sized enterprises are active, making a significant contribution to the formation of the gross domestic product of any country with a market economy and providing jobs for the population. Most often they are engaged in the provision of various kinds of household services. "Kids", of course, can not afford to either maintain a large administrative staff, nor to calculate and report on the large-scale list of types of taxes that exist in our country.
Therefore, in order to make life easier for them, special tax regimes have been introduced at the legislative level that entrepreneurs and small enterprises can use to simplify their relations with the state.
Special tax regimes: what are they
The most famous and widely used “kids” are the simplified tax system - STS (simplified) and the single tax on imputed income - UTII (imputed). If the simplification can be compared with the generally accepted taxation system, since the main basis for calculating taxes is income or profit (income minus expenses), then the imputation does not depend on the results of the payer's activity. The amount of tax that will need to be paid to the state depends on the physical indicator (for example, the value of retail store space) and two factors - K1 and K2, more detailed information about which can be found below.
Therefore, the size of the fiscal payment will be more or less stable, and the profit after a successful year will remain completely at the disposal of the enterprise. Naturally, the system is quite attractive. Who can use it and what types of activities fall under UTII?
Use of imputation on the territory
The system is established by tax legislation and is enforced in the territories either by municipal regulatory (i.e. those published in the newspaper) documents of local authorities of the district level and the level of urban districts, or by the laws of cities of federal significance.
The list of activities falling under UTII is established by the norms of tax legislation. It is necessarily duplicated in acts adopted by municipalities. These activities include:
- Rendering services of a domestic nature (according to OKVED).
- Veterinarian services.
- Services of service stations for repair and technical maintenance, car wash.
- Parking services, excluding penalties.
- Cargo and passenger transportation, provided that no more than 20 transport units are used to provide motor services.
- Retail trade through trade halls with an area of up to 150 square meters for each object, through stationary objects that do not have trading floors or non-stationary objects (kiosks, toners, etc.).
- Catering provided that the area of the hall for visitors is up to 150 square meters for each object or service hall is completely absent.
- Hotel services provided that the total area of premises for living does not exceed 500 square meters.
- Leasing of retail spaces in the premises of a stationary distribution network without sales rooms, non-stationary distribution network, catering facilities without a service room.
- Advertising activities using advertising structures, external and internal surfaces of vehicles.
- Lease of land for placement of objects of trade and public catering.
How to go to the impute?
The transition to UTII is carried out in a declarative manner. In order to assess whether it is possible, it is necessary to analyze the average number of employees in the enterprise: it should be no more than 100 people. In addition, it should be borne in mind that the share of other organizations in our legal entity should not exceed 25%. If both of these requirements are met, then you can write in the tax relevant application for registration of a legal entity as a payer of UTII in the established form. It is mandatory to indicate in it all the types of activities for which the imputation will be paid and the addresses of their conduct. After considering the application, the tax will send a response, notifying you of the transition to UTII. The procedure can be considered completed.
Objects of taxation. Tax base for imputation
Imputation paid from imputed income. There is a generally accepted calculation formula for UTII. In accordance with it, in order to calculate the total amount to be transferred to the budget, the basic profitability of a particular type of activity is multiplied, the physical indicator is adjusted by the coefficients K1 and K2.
The Tax Code established a monthly base return for all types of activities that fall under UTII in rubles and a physical indicator that is potentially designed to provide this same return. They are different. So, for example, when calculating the UTII amounts from household services, a physical indicator means a worker who provides services (including the entrepreneur himself, since individual entrepreneurship more often does not mean the provision of jobs, but self-employment), which is expected to bring income of 7,500 rubles per month. When transporting goods, one vehicle was taken as a physical indicator, which hypothetically should bring an entrepreneur an income of 6,000 rubles per month. Two funds, respectively, 12,000 rubles, and five - 30,000 rubles.
When calculating UTII according to the formula, the result of the product of the basic profitability and the physical indicator is multiplied by the number of months of work (most often three, since the report is quarterly), the tax rate (15%) and adjusted for the deflator coefficient K1, set for the year of the Ministry of Economic Development, and coefficient K2, which is confirmed by the deputy corps of municipalities.
The value of the coefficient K2
The federal legislator gave the authority to establish the size of the K2 coefficient to the local authorities. When adopting such norms, we proceeded from providing municipalities and urban districts with the opportunity to influence in this way the development of the territory's economy in the direction provided for in the programs of socio-economic development. The decision on the application of UTII in the municipality is taken by the corresponding deputy corps. They also determine the size of the correction coefficient K2. It is their right, not their duty. If the size decision is not made, then by default it is considered equal to one.
However, in order to stimulate the development of certain types of activities that fall under UTII, local authorities can fix the correction factor in smaller amounts, then with arithmetic calculations the amount of tax that must be paid to the entrepreneur will decrease. Since the imputation comes entirely to the budgets of municipal districts and urban districts, the federal legislator suggested that local authorities will proceed from the observance of parity of interests of both taxpayers and the budget.
Important! The coefficient K2 cannot be equal to 0, the minimum value is 0.005.
Workout and organizations with employees
It is very convenient for small businesses and catering.The physical indicator for UTII on public catering and trade services is the area of the trading hall (or the hall for visitors) in square meters. Utility warehouses or, for example, a kitchen are not included in this value.
As a rule, both public catering and trade work with the involvement of employees. Accordingly, labor contracts are concluded with them, implying the payment of contributions to extrabudgetary funds. For such organizations, a kind of preference is provided.
The calculated tax amount is reduced by the amount of actually made payments to extra-budgetary funds for the entrepreneur and for employees. But! It cannot completely close its granted benefit; the maximum amount of reduction is equal to half of the calculated tax. So, if the tax is determined in the amount of 10,000 rubles by calculation, and the contributions are 20,000 rubles, then exactly 5,000 rubles (half of the estimated amount) will be payable.
Nursing care
Sometimes situations arise when in the process of doing business it becomes clear that applying a different taxation regime will be much more profitable. In such cases, a decision may be made to leave the impute. But you should know that if you can go to it at any time, then voluntarily leave - only from January 1. To do this, you need to file a tax application for deregistration as a payer of UTII.
It is very important not to forget to indicate all types of activities that fall under UTII at your enterprise and for which care is planned. If one of them is forgotten for some reason, you will be required to continue reporting on it and pay taxes.
If leaving the imputation is not voluntary, but occurs due to the fact that the taxpayer has ceased to meet the criteria by which he could relate to the exchange, then he is obliged to switch to the general taxation system.
Important! If the reason for leaving was an excess of numbers, then you will have to recalculate taxes for the quarter when it happened. In other cases, the transition occurs from the first day of the next quarter.
Cash operations and accounting at the impute
When applying the UTII system, issues of compliance with cash discipline do not lose their relevance. As before, organizations should keep a cash book, draw up expenditures and cash receipts with credit and debit cash orders. The Law on Accounting only individual entrepreneurs are exempted from its compulsory maintenance. Organizations related to small and medium-sized enterprises are required to maintain full-fledged accounting records, all registers, and to hand over annual balances to the tax and statistical authorities. True, the possibility of submitting financial statements in a simplified form is allowed.
Important! All small and medium-sized businesses (both organizations and entrepreneurs) have the right not to set a cash balance balance limit.
One of the most piquant moments is the question of the use of cash registers by the officials. Since their fiscal payments are not linked to the amount of income received, they have no obligation to apply CCP. With the appropriate desire and means, they can do it. But at the request of the buyer, they must give a document confirming the receipt of funds. However, in the context of the introduction (except for areas not equipped with broadband Internet) of online cash registers, the answer to the question "Will cash registers for UTII be introduced?" is not so clear. By the way, the calculated tax amount can be reduced by the confirmed amount of the cost of acquiring an online cash register; True, no more than 18,000 rubles for one device.
Other tax liability
In its economic essence, the imputation is designed to replace a number of taxes that a legal entity pays, forced to apply a general taxation system.First of all, it is, of course, income tax - reports are not compiled, income tax is not paid. Exactly the same situation applies to value added tax. However, there are exceptions: declarations are filled out and payment by officials in cases of VAT on imports and VAT on lease of municipal property.
Importer also replaces the corporate property tax. As for the income tax, it is not paid at the imputation only by individual entrepreneurs themselves. For employees, they act as tax agents, respectively, withhold tax, report on it and transfer in full to the budget. Well, they incur full penalties in case of untimely transfer or reporting not delivered on time.
All these preferences relate only to the types of activities in respect of which the imputation applies. If an entrepreneur is engaged in activities for which the general taxation system is applied, then tax accounting is conducted for them separately and in full.
Where is the manager registered?
All payers of the imputation are obligatory registered in this capacity with the tax authorities. There are two options: at the place of residence and at the place of business. It depends on the type of activity and legal form.
- An individual entrepreneur is registered at the place of residence if outdoor activities, road transport, retail or distribution retail trade (without a stationary object) are at the UTII. In other cases, they are registered in the tax office at the location of the property and, accordingly, the conduct of business.
- Enterprises may have a legal and actual address, which sometimes for one reason or another differ. They are registered at the legal (not the actual!) Address when registering for outdoor advertising, road transport and distribution and distribution retail. In all other cases - also at the location of the property on which the activity is conducted.
Timing and tax reporting
The tax period for the submission of declarations of imputation is a quarter. Accordingly, the declaration is submitted quarterly by the 20th day of the month following the reporting quarter. The declaration is filled out for all types of activities and facilities. If, for example, the activity of catering points is carried out at several addresses, then the calculation of the amounts of imputed income is carried out in the context of these objects with an indication of each address and physical volume. If an enterprise carries out several types of activities, a report is also submitted for each of them.
The reporting methods and conditions are exactly the same as for other types of tax reports - on paper with a mandatory bar code or through secure communication channels. In order to avoid unnecessary questions for the tax authorities when conducting desk audits, it is advisable to attach an explanatory note with documents confirming, for example, changes in physical indicators (lease of a trading place, premises, agreement on termination of an agreement, etc.) and payment of contributions to extrabudgetary funds.
If, after some time after the submission of the declaration, the payer independently reveals the inaccuracies and errors are found, it is necessary to make an adjustment and forward it to the tax authorities. If errors have led to the fact that the tax has been recalculated upwards, it is recommended to pay the difference before submitting the adjusted figures to the tax. Then the tax authorities do not charge penalties and fines for violation.
Conclusion
Vremenka is a rather interesting and comfortable special mode for taxpayers. It allows you to reliably predict the amount of expenses for tax payments and optimize the burden of submitting all kinds of reports and declarations.But it is only good for a stable business. Those who can’t guarantee a stable income may need to look at other taxation systems, because regardless of whether there was sufficient income for the past period, the tax payment deadline will come.
On Russian soil, the impock has taken root. This mode was introduced with the prospect of cancellation, however, thanks to numerous requests, the date of its cancellation has already been postponed several times. The last time it was proposed to stop its use in 2018, which even caused a certain panic in the business community. He has already come, but the impute still remains with us. To date, it is assumed that it should cease to exist from the beginning of 2021. But ... Wait and see! As they say - there is nothing more permanent than temporary. Maybe the state will still decide on its indefinite functioning.
