The single imputed income tax is one of three special taxation regimes. These special taxation regimes include the USC, UTII and the simplified tax system, the patent system of taxation and at the conclusion production sharing agreements. The use of these regimes exempts the taxpayer from paying income tax, value added, and property.
What is UTII
In order to understand what UTII is, you need to know the following: the peculiarity of this system is that the tax is paid in a fixed amount regardless of the availability and volume of profit. It is not so important whether the company made a profit in the reporting quarter or suffered a loss, the tax should still be paid in the amount that is provided by law. Its value depends on the so-called basic profitability. For each type of activity, it is its own, calculated depending on various indicators.
Physical indicators for UTII
To determine the amount of tax that must be paid to the budget by the company carrying out UTII activities, physical indicators are used. For different activities, they are different. Among them are most often used:
- the number of employees employed by the organization in the field of activity that is subject to UTII tax;
- shopping area a place or other premises in which the enterprise operates;
- the number of trading places, platforms, pavilions, etc.
When calculating the tax, the physical indicator is multiplied by the basic return defined in the tax code.
Example
In the provision of veterinary services, the physical indicator is the number of employees employed in this activity, including an individual entrepreneur. For example, in a veterinary clinic employs 8 people. This indicator is multiplied by the basic profitability, which is equal to 7500 rubles for veterinary services.
8*7500=60000.
This amount of income will be imputed. That is, the state imputes it to the enterprise, regardless of actual profit or loss. And it is from the imputed value that the payment amount is determined by multiplying the imputed income by the tax rate of 15%.
Deflator Odds
In order to correctly calculate UTII, before using the tax rate, the basic return should be multiplied in turn by deflator coefficients. They were created to take into account the changing level of inflation and the difference in economic activity in different regions and localities. There are two such factors. The first, called K1, is established annually by the Russian government, and depends on the level of inflation. So, in 2015 it is equal to 1,798, and in 2014 it was 1,672.
The second coefficient K2 is established by local legislation and reflects a different level of business activity in different areas. So, for example, K2 will be installed higher for the trade pavilion in the center of a large city than for the similar pavilion, but located in a small village. K2 varies not only in the scale of various settlements, but also in the context of city districts and even streets.
Example
In order to more clearly understand what UTII is, continuing the example with a veterinary clinic, we consider two options. Suppose that it is located in the city of Yakutsk, then K2, according to the Decree of the City Assembly of Deputies of the city of November 25, 2003 "On the tax policy of the city district" City of Yakutsk ", will be 1, and in 2015 the tax is calculated according to the following formula:
The value of the physical indicator (8) is multiplied by the basic yield (7500), multiplied by K1 (1,798), by K2 (1) and by the rate (15%).
8 * 7500 * 1,798 * 1 * 15% = 16182.This is the amount of the monthly payment.
And if the same clinic is located in the Andreevsky municipal district of the city of Sevastopol, then, according to the city law dated November 26, 2014 No. 85-ЗС, the coefficient K2 is set at 0.4. And then the tax is calculated as follows:
8*7500*1,798*0,4*15%=6472,80
As can be seen from the calculations, the difference in the amount of payments can be quite significant in different places.
Reporting at UTII
The declaration is submitted to the tax authority at the place of registration of the enterprise on a quarterly basis no later than the 20th day of the month following the reporting period. Reporting can be submitted to the inspection as follows:
- Personally, by the head or by proxy in paper form with the application of a diskette containing an electronic version of the report.
- By mail to the inspection address with a valuable letter from list of attachments on paper.
- By communication channels in electronic form, if there is an agreement with a special operator and the report is certified with an electronic digital signature of the head of the organization or individual entrepreneur.
UTII payment
The declaration submitted to the tax authority is the basis for accruing debt to the enterprise, therefore, until the twenty-fifth day of the month following the reporting period, it is necessary to pay advance payments single tax on imputed income. The final tax calculation and payment is made annually until January 25 of the following year.
Tip
When calculating and paying UTII it is necessary to remember that the taxpayer has the right to reduce the size of deductions for UTII by the amount of contributions paid for mandatory pension and social insurance. The magnitude of such a reduction may not exceed half the tax.
The money spent on payment of sick leave to employees is allowed to be taken into account only in that part that the organization pays at its own expense, that is, for the first three days of illness. Individual entrepreneurs without employees are entitled to reduce UTII by the amount of fixed insurance premiums paid to themselves in the FIU without restrictions, that is, one hundred percent. But if there are IP employees, fixed contributions cannot be taken into account in calculating UTII.
The specifics of accounting at UTII
UTII in accounting is taken into account with certain features. They depend on the form of ownership of the enterprise. Thus, legal entities maintain accounting records in full, as well as with other taxation systems. In this case, it must meet the following criteria:
- Must be developed and adopted accounting policy enterprises.
- Accounting is carried out by the head of the enterprise independently or with the involvement of a separate specialist for this. The organization also has the right to conclude an appropriate agreement and transfer accounting to the accounting firm at the enterprise.
- All operations must be documented using standardized forms of documents or forms developed by the organization independently.
- Accounting should cover all operations without exception and be kept in accounting registers.
- After the reporting period, accounting reports must be generated and submitted to the tax authority.
UTII for IP takes into account the exemption from the need to keep accounting. In this case, the individual entrepreneur has the opportunity to personally decide on accounting and keep it in accordance with the rules, but may not. However, the tax authorities and accountants are advised to keep records of their own economic activities. Since the tax legislation in our country is very dynamic, and the possibility of the abolition of this right soon for individual entrepreneurs is not completely ruled out.
Bills in UTII
Today, about half of all small enterprises in the country are on a single tax on imputed income. Therefore, any innovations and changes in legislation in this area cause a lively interest.In addition, thousands of new firms and enterprises are formed each year that fall under this taxation regime, and more and more new entrepreneurs are trying to understand what UTII is and how to conduct their activities without violating the law.
Since 2011, lawmakers have repeatedly drafted bills to abolish the Single Tax on Imputed Income. To date, such a cancellation is planned for 2018. It is reflected in Federal Law No. 97-FZ of June 29, 2012.
Until 2013, enterprises and individual entrepreneurs conducting activities that are subject to a single tax on imputed income did not have the right to apply other taxation systems. Since 2013, this norm has been abolished, and now the taxpayer has the right, voluntarily writing a corresponding application to the tax authority, to switch to other taxation systems.
Given the large difference in the amount of tax in different localities, this right can help the company save significantly on payments by analyzing and choosing the most optimal taxation system for itself.
