A single tax on imputed income. What is imputation and how to work on it

UTII is a special tax regime that can be used by representatives of small businesses (LLCs and individual entrepreneurs) engaged in certain areas of activity. “Imputement” significantly simplifies the process of calculating the amount of tax and preparing reports for the organization, the process of control over taxpayers for government bodies.

The special regime is based on the assumption that the amount of profit of a commercial structure is affected by the number of units of a physical indicator. In other words, the legislator is guided by logic: the more employees, meters of retail space or vehicles an LLC or individual entrepreneur has, the more revenue he will receive. This means that the tax amount should increase.

The real income of a commercial structure is not taken into account. The state “imputes” to her a certain figure for the industry average revenue. It does not matter whether the LLC or individual entrepreneur is actually operating: they still remain obligated to make quarterly budget payments.

Until 2013, “imputation” was a mandatory system for LLCs and individual entrepreneurs in certain areas of activity. UTII in 2016 and 2017 is a voluntary regime, and entrepreneurs have the right to choose between it, OSNO, simplified tax system and the patent system.

Who can switch to UTII?

An exhaustive list of types of activities for which “imputation” is available is given in the Tax Code of the Russian Federation (Article 346.29). Having your area of ​​work on this list is not enough. The list is advisory in nature, and the decision to grant the right to use a special regime to a particular type of business is made by municipal authorities. The list of OKVED can be found in regulations at the city or district level.

According to the Tax Code of the Russian Federation, single imputed tax Available for the following business areas:

• provision of household services to the population (repairing shoes and clothes, assembling and repairing furniture, dry cleaning, photo studio, maintenance of baths and saunas, etc.);
• transportation of passengers and cargo;
• veterinary activities;
• public catering;
• provision of temporary residence places;
• placement of advertising materials;
• transportation individuals and cargo.

Belonging to a certain field of activity is not the only condition for switching to imputed tax for an individual entrepreneur or LLC. This mode was originally intended as a system for small businesses. Therefore, there are economic criteria that a commercial structure must meet:

• the average number of employees over the last 12 months is no more than 100 people;
• retail space area – no more than 150 sq. m. (this figure only includes the footage of the hall used to display the goods; the size of utility and storage rooms is not taken into account);
• residual value of fixed assets – no more than 150 million rubles;
• non-belonging to the “largest taxpayers” group (it includes organizations that bring the greatest income to the local budget, based on an official decision of the Federal Tax Service).

Imputed tax involves some legal requirements for potential payers. It is not allowed to organize a company as a simple partnership or a structure engaged in trust management of property. The share of legal entities in the capital of an LLC should not exceed ¼.

What taxes does imputation replace?

An important feature of UTII is that this special regime involves replacing several taxes with one. This significantly simplifies the procedure for calculating the amounts of mandatory transfers for the taxpayer.

The single tax on imputed income exempts an entrepreneur or LLC from paying:

• property tax;
• income tax;

It is important to understand that the exemption applies only to the area of ​​work that is subject to “imputation.” In other words, property and profits associated with “imputed” activities are not taxed. LLCs and individual entrepreneurs do not lose the obligation to pay VAT on customs and agency obligations.

The “imputed” person still has the obligation to transfer insurance premiums and personal income tax for his employees and for himself. Failure to comply will be a violation of the law and will result in fines and penalties.

To calculate the amount of the budget payment, the formula is used:

Tax = Imputed income* K1* K2* Rate.

Explanation of symbols:

• Imputed income is the product of a physical indicator (number of employees, parking spaces, square footage of retail premises, etc.) and basic profitability. The meaning of the latter can be clarified in the Tax Code of the Russian Federation or in “your” branch of the Federal Tax Service.
• K1 – deflator – a coefficient that is set by the Ministry of Economic Development on an annual basis. It includes the growth rate of industrial prices for goods. In 2017, this figure is 1,798 m.
• K2 is a “local” coefficient that takes into account the specifics of conducting activities in a particular municipality. It is established by the city or district authorities. The tax office will tell you the value of the indicator.
• The rate - imputed in 2017 assumes a change in rates in the corridor from 7.5 to 15%. Exact value This parameter is determined by the decision of the regional authorities.

The basic yield is indicated in the Tax Code of the Russian Federation per month. The period for which the tax is transferred is a quarter. To find the quarterly value, you need to multiply the result obtained from the formula by three.

An example of calculating tax on UTII

Romashka LLC is busy retail sales non-food products. Trade is carried out through a store with an area of ​​75 sq. m. Let's collect data for substitution into the formula:

• basic yield for this direction activity is 1,800 rubles. per sq. m.;
• physical indicator - store footage, equal to 75 square meters;
• K1 this year is 1.798;
• K2 – is specified in the INFN to which the LLC is assigned; for ease of calculations, we will take it equal to 1;
• rate – varies from 7.5 to 15%, let’s assume that in a particular region it is equal to the maximum value.

Substitute the values ​​into the calculation formula:

Monthly tax = 1,800* 75* and 1,798* 1* 01.15 = 36,409.5 rubles.

To determine the quarterly tax amount, multiply this number by three:

RUB 36,409.5*3 = RUB 109,228.5

This is a single tax on imputed income (UTII), which the LLC must transfer to the details of “its” Federal Tax Service based on the results of its work for the quarter.

The procedure for reporting on “imputation”

The reporting period for “imputation” is a quarter. This means that commercial structures that have switched to this regime are required to submit a UTII declaration once every three months. This must be done no later than the 20th day of the month following the quarter.

The completed UTII form in 2017 can be submitted to the INFS in two ways:

1. Electronically - through operators electronic document management or on the Federal Tax Service website. If an LLC or individual entrepreneur has no more than 25 employees, then only this method of reporting is acceptable.
2. On paper – an entrepreneur or CEO The LLC brings the declaration to the tax office in person. The document should be printed in two copies: one remains with the Federal Tax Service, the second is returned to the manager with a mark of acceptance. You can send the report by mail; in this case, proof of its provision is an inventory of the letter’s attachment and a receipt for its dispatch.

If the documentation for UTII in 2017 for an individual entrepreneur or LLC is brought to the tax authority not by the manager himself, but by another employee of the LLC or individual entrepreneur, a notarized power of attorney must be issued for him.

You can download the declaration form on the websites of information and legal systems. It consists of title page and three sections. As a general rule, filling out the form begins with the second section. All parameters that are substituted into the tax calculation formula are indicated there: basic profitability, number of units of a physical indicator, coefficients K1 and K2, information about the address and direction of activity of the LLC or individual entrepreneur.

The third section of the declaration is the adjustment of the amount of mandatory payment for insurance premiums transferred for employees of an LLC or individual entrepreneur (or the entrepreneur himself, if there are no employees). The result is the final tax amount, which is recorded in the first section.

The title page of the declaration is general information about the organization (name, INN, KPP, OKTMO), date of filling out the document and signature of the responsible person.

Important! Since 2017, a new declaration form has been in force, which has undergone technical changes compared to the previous version.

Procedure for paying UTII

Tax on imputed income in 2017 is paid no later than the 25th day of the month that follows the reporting period - quarter.

The dates for making budget payments in 2017 are as follows:

If the specified dates fall on holidays or weekends, then the LLC or individual entrepreneur is required to make payment on the first business day that follows them.

The imputed tax is transferred to the Federal Tax Service, which is assigned entity or IP. Payment is made on the basis of a receipt, the amount of which is calculated using the above formula.

Violation of the deadlines for transferring taxes leads to the fact that the LLC or individual entrepreneur is subject to a fine. For each day of delay, a penalty is charged equal to 1/300 of the refinancing rate established by the Central Bank of the Russian Federation.

How to reduce the tax burden on the “imputed”

The imputed tax for individual entrepreneurs in 2017 can be reduced by the amount of insurance premiums. If an individual entrepreneur does not have employees, he has the right to deduct from the amount of the budget payment the entire amount of contributions paid to extra-budgetary funds for himself.

If an individual entrepreneur has hired personnel, then the entrepreneur has the right to deduct from the tax amount the amount of contributions from the payroll transferred to extra-budgetary funds for employees, and fixed payments “for himself”. At the same time, the size of UTII should not decrease by more than 50%.

To save on budget transfers, you can use some ingenuity. Since the K2 coefficients differ according to settlements, you can choose a city or district with its minimum value to conduct business. Optimization of the physical indicator plays a significant role. Reducing the number of employees or reducing retail space can mean significant tax savings.

Advantages and disadvantages of “imputation”

UTII is a convenient mode for small businesses because it has many advantages:

• simplified accounting and tax accounting procedures for small companies;
• replacing several taxes with one;
• the use of adjustment coefficients (K1 and K2), which reduce the tax base taking into account external factors and conditions;
• ease of preparation of quarterly reporting: tax on imputed income involves filling out one declaration, consisting of only four sheets;
• the ability to reduce the tax base by the amount of insurance contributions transferred to extra-budgetary funds for employees.

Despite a large number of advantages, “imputation” has significant disadvantages that must be taken into account when choosing a tax regime:

• Limited circle of individual entrepreneurs and LLCs that can apply UTII (this tax is available only for the areas of activity listed in the Tax Code of the Russian Federation).
• Inflated values ​​of basic profitability that have no real economic justification. Legislators did not take into account that many individual entrepreneurs who do not have employees are engaged in low-profit activities.
• There is no dependence of the amount of the budget payment on the profit of an LLC or individual entrepreneur. The imputed taxation system is beneficial for highly profitable areas of work, but is completely inapplicable for low-profit organizations and commercial structures that suffer losses.
• Limiting the circle of potential counterparties. If an LLC or individual entrepreneur works with large companies, “imputation” for it is a road to nowhere. Clients will not cooperate with this structure, because the absence of VAT in the price of goods for an enterprise on OSNO means an increase in the price of the product by 18%.

UTII – optimal choice for LLCs and individual entrepreneurs with high level income. The tax amount will not change with revenue growth, and this is beneficial for business. If you work “at zero” or suffer losses, “imputation” will not suit you.

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UTII: who can be the payer?

Single tax payers can be both individual entrepreneurs and legal entities. The payer must be registered with the tax authorities and carry out activities permitted by the regime. All types of activities falling under UTII are listed in paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation.

Public catering and retail trade, the provision of household, motor transport, veterinary and hotel services, advertising activities - these are far from full list works and services that are allowed to be subject to a single tax on imputed income. The application of a single tax is a right, not an obligation, and is of a declarative nature.

IMPORTANT! In addition to the federal list of services, each subject of the federation accepts local lists of activities that can be taxed under the UTII system. The main condition for the application of UTII is that the authorities of the subject of the federation must approve the type of activity at the local level.

What criteria must the UTII payer comply with?

The single tax is one of the most popular in the small business sector, since it frees an organization or entrepreneur from the need to maintain tax records. In order to prevent abuse by taxpayers, certain conditions of the UTII regime are established by law.

The UTII criteria are somewhat different for legal entities and individual entrepreneurs. Let's present them in the form of a list.

Conditions for applying UTII depending on the legal status of the payer

The payer - a legal entity is obliged to comply with the following conditions:

1. The total average number of employees of the organization over the past calendar year should not exceed 100 people.
2. The share of other organizations in the authorized capital is no more than 25%.
3. Should not be among the largest taxpayers.
4. Cannot carry out service provision activities Catering and at the same time be an institution in the field social security, health or education.

The payer - an individual entrepreneur is obliged to comply with the following conditions:

1. The total number of hired employees should not exceed 100 people.
2. The type of activity of the payer must be present in the legislative act of the municipality, and the UTII regime is permitted on its territory.
3. Cannot be a lessor of gas and gas filling stations.
4. Cannot conduct activities under simple partnership or trust management agreements.

IMPORTANT! For individual entrepreneurs - UTII payers, the obligation to maintain accounting cancelled.

Restrictions imposed on UTII payers

The legislator has established a number of restrictions on UTII activities , which must be complied with, otherwise the audit may reveal tax violations, which will entail a recalculation of the single tax paid and penalties.

1. Restrictions on types of activities. Only types of activities from the closed list specified in the Tax Code of the Russian Federation are subject to single taxation. If other work and services are performed, the payer is obliged to keep separate records and pay tax on other transactions in accordance with current legislation.
2. Restriction on the circle of persons to whom services are provided or goods are sold. The payer is obliged to provide services or perform work within the framework of the assigned activity exclusively to individuals. Transactions in which the buyers of works/services are legal entities cannot be subject to a single tax.
3. Physical limitation. Square trading floor when carrying out trade or providing catering services, it should not exceed 150 square meters. m. In particular, aggregate ownership of an area of ​​more than 150 square meters is prohibited. m interdependent persons. A limit of 20 cars is established for payers providing transport services.
4. Restriction on a territorial basis. If local authorities have established a trade tax on the territory of a subject of the federation, the use of UTII in such territories is prohibited.
5. Restrictions on combining taxation systems. Payers of UTII are given the right to combine UTII with other taxation systems. However, a direct ban has been established on combining retail trade activities and the provision of public catering services, subject to UTII and Unified Agricultural Tax (Unified Agricultural Tax).

Despite a fairly wide range of legislative prohibitions, there is practically no limit on UTII revenue for payers. This is due to the fact that the tax calculation is not based on real indicators economic activity organization or entrepreneur, but on potential income, which depends on the physical indicator and basic profitability. The only thing worth mentioning here is that for the largest taxpayers, the transition to UTII is impossible.

IMPORTANT! The amount of basic profitability for each type of activity is established by the Tax Code of the Russian Federation in Art. 346.29.

***

The single tax on imputed income is widespread among small businesses engaged in trade, catering and consumer services. The state has established a number of conditions for the application of imputation: they relate to the number of employees, the territory of activity, the type of activity and the composition of the founders of the legal entity.

To be able to pay a single tax on imputed income, you must remember that the most serious limitation established in relation to permitted types of activities that are subject to a single tax on imputed income.

UTII is an abbreviated name for the single tax on imputed income. This is the name of the system of taxation of certain types of businesses. Moreover, this system can be combined with the main one (OSNO) or simplified one (USN). The key difference, as you can guess from the name, is that the tax is taken into account based not on actual, but on imputed (that is, estimated) income.

Previously, such a tax was mandatory, but UTII has been approved as voluntary since 2013. So it makes sense to study its features and decide whether to use such a system in your business. The main source of data on this type of tax is Chapter 26.3 of the Tax Code of the Russian Federation.

When can you pay UTII?

Each individual entrepreneur and each legal entity can choose a single tax on imputed income voluntarily. There are cases in which switch to this system it is forbidden. It refers to:

• large taxpayers;
• taxpayers whose activities are related to catering in the field of social security, healthcare and education;
• organizations with an average number of employees Last year more than a hundred people;
• organizations in which there is more than 25% of the participation share of other organizations (except for the exceptions provided for in Article 246.26 of the Tax Code);
• organizations involved in the lease of gas and gas filling stations.

The types of activities to which this tax cannot be applied are listed in paragraph 2 of Article 246.26 of the Tax Code if management is carried out under a simple partnership or trust management system.

Having familiarized yourself with the source of data in the Tax Code, you should also inquire about additional decisions made in the municipality (city or district). At this level, imputation can be assigned by the authorities for different types activities within the scope of the list in the Tax Code. Such changes to UTII should not contradict federal legislation, however, familiarizing yourself with them will help you avoid getting into trouble. difficult situation when choosing a tax system.

How to switch to UTII

To make the transition to UTII, you need to start engaging in one of the types of business that may be subject to such tax. After this, you can leave the chosen system by ceasing to engage in this type of business or by changing its conditions so that they no longer fit into the restrictions provided for by the Tax Code. IN different cases these are different restrictions: in public catering this is the area of ​​the trading floor, in the field of transport services - a car park, in the hotel business - the area of ​​sleeping quarters, and so on. In addition, it will be possible to create a simple partnership: it is also not subject to such tax.

Registration of activities subject to UTII

Firstly, an entrepreneur or legal entity has the right to choose this taxation system at the beginning of its activities. To do this, you will need to submit a corresponding application for transfer.

Secondly, a voluntary transition from the simplified tax system to UTII is also possible if the business owner considers it appropriate and if his business meets the conditions specified in the Tax Code. In this case, you should definitely remember that the relevant entries must be made in the following documents:

• entrepreneur certificate;
• State Register;
• charter of the enterprise.

When registering your transition to UTII with the simplified tax system at the Federal Tax Service, you must remember that the single tax is paid at the place of business. You must register as a payer within 5 days from the moment the business actually began to operate. The application must be submitted at the place of business. If there are several such places in a city or district, then you will not need to submit an application to several Federal Tax Service Inspectors at once - one at the place of registration of the business will be enough. From the moment a taxpayer submits an application, the Federal Tax Service is obliged to register it within 5 working days. During the same period, deregistration is carried out, if necessary.

Reporting documentation

When paying a single tax, the taxpayer must submit reporting documents. The main one is the UTII declaration. It must be submitted no later than the 20th day of the first month following the reporting quarter. The rest of the set of documents is submitted according to which taxation scheme is the main one for the organization (OSNO or USN), since it is important to remember that the single tax is used for business, and not for the organization itself.

It always makes sense to check with a legal specialist in your city or region about how to correctly fill out the UTII declaration, since at the municipal level the requirements of the Federal Tax Service can vary significantly. More specifically, depending on what the individual entrepreneur or organization does, they may be required to provide different packages of reporting documents.

It should also be remembered that if a taxpayer submits UTII reports to the tax authorities, this does not mean that he is exempt from submitting a full accounting statements, if provided.

What is paid and what is not paid for UTII

The single tax must be paid no later than the 25th day of the month immediately following the reporting tax period. Calculation of UTII is conducted according to certain norms of the law, and not according to actual income. These regulations are found in Internal Revenue Code Section 346.29 and vary for each type of business. This could be the area of ​​the sales floor, the number of staff, the number of vehicles, and so on.

All other contributions (to the Pension Fund and the Mandatory Health Insurance Fund, for example) are paid in the same way as without a single tax. It doesn't affect them in any way. In the same way, personal income tax is withheld from employee salaries without any changes.

The Tax Code lists taxes that do not need to be paid under this taxation system. This:

• income tax;
• property tax;
• value added tax (except for customs and agency taxes).

However, it should be remembered that if at least one transaction was carried out outside the jurisdiction of the single tax, then all taxes on it must be paid in accordance with the system within which it was carried out (OSNO or simplified tax system).

In addition, there may be legal basis for payment of land tax or other taxes that are not listed in Article 346.26. They are also paid regardless of the presence or absence of payment of a single tax.

Tax accounting for UTII

First of all, it is necessary to keep records of the physical indicators of the business, which are the basis for calculating the single tax. However, it should be borne in mind that the so-called single tax books will in any case be illegal if they contain such items as wages, income, expenses, and so on. No department or service has the right to impose such books as a mandatory document for tax accounting. Since the issue of recording physical indicators is not regulated, each organization applies its own accounting measures.

As for accounting, it must be done in exactly the same way as if there was no single tax. If the activity of the enterprise is such that it falls only under “imputation” and is not taxed under any other system, then nothing except physical indicators needs to be taken into account at all. However, it is always necessary to have documents that can confirm the legality of receipt of the goods, the qualifications of employees, and so on - in case regulatory organizations are interested in this. Since 2013, entrepreneurs have also been required to maintain a cash book.

Separate accounting for UTII

If activities that are subject to a single tax and activities that cannot be subject to it are simultaneously carried out, then separate accounting must be maintained. His main difficulty The point is that you need to divide income and expenses between different types of activities. With income in this sense it is usually simpler, since you can always say exactly where this or that income was received.

As for expenses, it is more difficult with them. For example, the salary rights of a director or chief accountant, like many employees, cannot be unambiguously attributed to a single tax or to OSNO or USN, since the activities of management employees apply to the entire business as a whole, and not to individual types of work. This is where the difficulties begin. Thus, Article 274 of the Tax Code stipulates that “expenses should be divided” in proportion to income from different types of work. This seems quite logical: where more is earned, more is invested, and there will be more tax.

However, this must be done with every expense item, so a lot of time and effort is wasted. In addition, you may encounter differences in reporting periods. For example, a single tax is calculated by quarter, and a single insurance premium is calculated by month. In such cases, it is more difficult to carry out a proportional calculation, and you have to turn to the explanatory documents of the Ministry of Finance, if any, on a particular issue.

OSNO must have separate accounting for VAT, because only input value added tax on goods and services that will be used in transactions subject to VAT can be deducted. Well, property tax is charged only on that part that is used in activities taxed under OSNO. In this regard, for separate accounting, enterprises often turn to the services of specialists, entrusting them with this particular work and nothing more.

Single tax calculation

Before you understand how to calculate UTII for your type of activity, you need to refer to Article 346.29 of the Tax Code. In it you need to find the basic profitability and units of physical indicators (area, number of employees, and so on). You just need to multiply your indicator by the size of the bet (including taking into account changes during the year, if any), and then multiply this amount by K1. It is also a deflator coefficient, which is set by the government for each year.

Then you need to turn to the regulations on a single tax for a city or region. In many cases, there is a K2 adjustment factor for certain types of business. It takes into account the local characteristics of the impact of a particular type of activity on the economy. The correction factor is rounded to thousandths, and the amount that was received is multiplied by it. K2 is always less than or equal to one.

Then you should take 15% of the amount received - this will be a single tax for the month. The final calculation rules are as follows:

1. If the physical indicator has not changed, then to calculate the tax for the quarter, you just need to multiply the amount by three.
2. If the physical indicator has changed, you need to calculate it separately for each month and sum it up.
3. If there are several objects or types of activities, then the single tax is calculated separately and then also summed up. Sections in tax return are filled out separately.
4. If a business is conducted in several territorial entities, then in each case the calculation is carried out in accordance with local legislative acts.

The single tax can be reduced by the amount of contributions paid. Such contributions include:

• insurance contributions to the Pension Fund;
• contributions for compulsory social insurance against occupational diseases and accidents;
• contributions for temporary disability benefits;
• contributions under voluntary personal insurance contracts.

There are also several restrictions:

1. Only those amounts of contributions that were paid during the reporting period are taken into account. Since 2013, entrepreneurs who pay income to individuals cannot reduce the amount of tax due to fixed contributions
2. Payments for sick leave should be taken into account only when they are made at the expense of the organization, and not at the expense of the Social Insurance Fund.
3. The tax can be reduced by a maximum of 50%. Only entrepreneurs who do not pay payments to individuals (that is, without employees) can reduce tax by up to 100%.

How else can you reduce your tax amount?

This is not so easy to do, because the single tax was initially introduced for those types of businesses where there are a lot of cash transactions, and the activities of regulatory organizations do not allow them to keep track of everything at once. Therefore, without breaking the law, you can only work on your physical indicators. Namely:

1. If the calculation is based on area, then you need to think about how efficiently this area is used and whether it is possible to convert part of it into utility rooms or increase operational efficiency.
2. If the physical indicator is the number of personnel, then you need to think about whether all workers are necessary, whether everyone should work full time (the number of hours worked is also taken into account). It is also possible, with the help of organizational measures, to arrange the activities of employees in such a way that they are taxed under the OSNO or the simplified tax system - if, of course, they are really related to work that is in no way connected with the single tax.
3. It is most difficult in cases where the specifics of the work are related to the retail space or the information space. In this case, it is necessary to carry out an accurate calculation and estimate whether it is advisable to apply a single tax at all.

Limitations and pitfalls

There are no income restrictions on the use of the single tax. But there are a few points that are important to remember:

1. Domestic services fall under this scheme only if they turn out to individuals. Household services to companies cannot be subject to a single tax. The detailing of types of activities is in some places described in the Classifier of Services to the Population (OKUN) in great detail, and in others it is almost not described.
2. You need to be very careful about maintenance, washing, repairing vehicles, as well as veterinary services. Each type of such activity may or may not fall under a single tax.
3. Physical indicators for car parks and transport services should be carefully considered. Thus, the concept of paid parking includes the entire area of ​​the facility being used, but when providing transport services, only the cars actually used are taken into account. However, when calculating the vehicle fleet, all vehicles will be taken into account.
4. Delivery of ordered goods may be subject to a single tax if it is specified as a separate service. If delivery is free or is already included in the order price, then it is not subject to the single tax.

There are also many vague points regarding the spheres retail, catering and advertising. Before starting to work in one of these industries, it always makes sense to study the legislation in detail, as well as the explanatory documents of the Ministry of Finance, in order to avoid confusion and problems with tax organizations.

On UTII how much to pay taxes, determined by the Tax Code of the Russian Federation. From this article you will learn what taxes must be paid under this taxation system and what their size depends on.

Types of taxes under UTII

Entrepreneurs and enterprises using UTII pay several types of taxes:

• Fixed payments by the entrepreneur to extra-budgetary funds.
• Taxes to extra-budgetary funds from wages employees.
• Imputed tax.
• Additional payments and taxes related to the specifics of the company's activities.

If an individual entrepreneur does not have hired personnel, he makes payments to the funds only for himself. In 2015 they were recorded in the following sizes:

1. To the Pension Fund - 18,610.80 rubles.
2. In the Federal Compulsory Medical Insurance Fund - 3,650.58 rubles.

Thus, for 2015, the individual entrepreneur must pay an amount of 22,261.38 rubles to extra-budgetary funds. But you should remember that if your income exceeds 300,000 rubles, you must additionally pay 1% of the excess amount to the Pension Fund. This tax amount must be paid no later than April 1, 2016.

Taxes and payments to funds from the salaries of hired employees on imputation are as follows:

1. Personal income tax - 13% on employee income (as a tax agent).
2. Payments to funds for employees (from their salaries).

For late payment of taxes to the funds, the payer faces penalties.

Additional payments and taxes may include:

1. Mineral extraction tax.
2. Water tax.
3. Tax on excisable goods.
4. Transport tax.
5. Other taxes that are not replaced by UTII.

They are paid regardless of the tax regime of individual entrepreneurs or enterprises.

What percentage is the tax rate for UTII?

UTII is paid not from the income received, but based on the amount of income that the state has assigned to the enterprise (or individual entrepreneur) for the activities it carries out. The rate for this tax is 15%, it is calculated taking into account the deflator coefficient and the correction coefficient. This mode is advantageous for those who receive a stable income from their activities.

What determines the size of UTII?

UTII is applicable only to certain types of activities, the list of which is provided by the Tax Code of the Russian Federation. For each income, a basic profitability is provided, on which the amount of tax calculated and paid to the budget ultimately depends. Also, the amount of income is affected by the deflator and adjustment coefficients, which change annually. The deflator in 2015 is 1.798. The correction coefficient is set by local authorities; its size can be clarified with the Federal Tax Service at the place of registration.

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.

If we talk in simple words, imputation is a taxation system certain types activities in which the tax amount 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 spaces for rent.

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

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

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 fall under imputation taxation 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:

1. From the beginning of July 2015 it will be introduced new uniform declarations for enterprises and individual entrepreneurs that work on UTII. The report may need to be submitted at the end of the third reporting period.
2. Sellers of goods who carry out sales and delivery in different places, it is 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.
3. 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.
4. 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 going 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:

Flaws:

1. 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 pay full amount tax will be difficult. There is no mention of Internet resources in the legislation, but this rule should not be ignored.
2. You cannot submit a zero imputation report if the store did not conduct business.
3. 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:

1. 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.
2. When (federal, municipal) in accordance with.
3. 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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