UTII basic profitability and its calculation

More than 2 million Russian enterprises apply such a taxation system as UTII. For a competent tax calculation, it is necessary to clearly understand what the term "basic return" means, where it is reflected for each type of activity.

The concept of "basic income UTII"

The term "basic profitability" (DB) refers to the statutory profit per unit of physical indicator for calculating UTII.

The database is approved by the tax legislation of the Russian Federation for any type of activity falling under UTII. The database is installed for a period of one month, from this value multiplied by the deflator coefficients, the amount of tax that the enterprise must pay to the budget is calculated.

Initially, UTII was introduced to simplify the work of small enterprises and facilitate tax burdens on them. In a fairly large number of cases, the application of UTII really simplifies the work of small businesses. The introduction of the concept of "basic income UTII" replaces the need to calculate the tax from the real profit of the enterprise.

All organizations conducting the same occupation are charged with the same profit. The database is calculated per unit of physical indicator per month. Different types of business have their own physical indicators.

UTII, types of activity

The basic return per unit of physical indicator can vary significantly in various areas of entrepreneurship. Each area has its own physical indicators. The basic return of UTII, multiplied by these physical indicators, gives imputed income. Physical indicators can theoretically be divided into three groups:

• The number of employees employed in this field.
• The size of the area (trade or production) reserved for doing business.
• The number of means of production involved in entrepreneurship.

Types of business where the database is calculated from the number of employees

• Atelier, home appliance workshops, shoe shops, laundries, baths, saunas, funeral agencies, photo shops, hairdressers, beauty parlors, furniture workshops.
• Veterinary clinics.
• In auto repair shops, companies engaged in technical maintenance of transport, the basic income of UTII is also applied.
• Retail trade from a car or a special vehicle, mobile vending machines, trade from a tray, from hands, from mobile carts.
• Stalls for the implementation of "Fast Food".

Types of business where the database is calculated from the area

• Car parking, paid parking. The parking area is used for calculation.
• Retail trade in markets through stalls. Distribution trade with a trading space of more than five square meters. The area is taken for calculation.
• Cafes, pizzerias, canteens, other catering places. The area of ​​the hall for visitors is used for calculation.
• Advertising companies that operate using banners, signs without electronic displays and without automatically replacing the image on the structure. For the calculation, the area of ​​the structure for advertising (the part where the image is placed) is taken.
• Advertising companies using designs with automatic image replacement.
• Advertising companies that use electronic displays in their activities.
• Hotels, hostels, rooms. For the calculation, the area of ​​rooms rented to customers is taken.
• Firms that lease trading places, land, places of trade and catering. For calculation, the value of the leased objects is taken.

Types of business where the database is calculated from the number of means of production at UTII

• Cargo transportation.The basic profitability of transport companies engaged in road transport is calculated from the number of vehicles engaged in this activity.
• Firms providing passenger transportation services calculate the database from the number of seats for passengers in the vehicle.
• Enterprises that use vending machines in their activities calculate the basic return from the number of such vending machines.
• Advertising companies that advertise on vehicles calculate the base return from the number of such vehicles for advertising.

Size of basic profitability

DB for each type is presented in the table

Approximate calculation of the database for UTII

Car service. The basic profitability of this business is 12,000. The physical indicator is the number of employees. Suppose a car service is located in the Leninsky municipal district of the Moscow region. K1 for 2015 is 1.798, K2 in this locality is 1. The number of car service employees is 8. Then the imputed income will be equal to:

Base income UTII (12000) * K1 (1,798) * K2 (1) * Physical indicator (8) = 172608 per month.

And then the tax will be 172608 * 15% = 25891 per month.

For any other type of activity, tax is calculated in the same way.

Calculation of the basic profitability for UTII at SP

Since there are types of activities in which the physical indicator is the number of employees, including individual entrepreneurs, the following situation may arise.

Suppose an individual entrepreneur has three ateliers in different regions or even cities. Each of them employs 5 employees. There are 15 employees in total. There are 16 of them with the entrepreneur himself, however, the figure will be different on the statements.

Each tax IE must file a declaration at the studio where it must indicate physical indicator 6 (five employees + himself). In total, they will have to pay not for 16 employees, but for 18.

Such an absurd situation existed until 2015. Perhaps in the near future, lawmakers will pay attention to this nuance and make the necessary adjustments to the laws.