When is UTII paid? Imputed tax for individual entrepreneurs

Imputed tax for individual entrepreneurs is a tax that must be paid by an individual entrepreneur within the framework of the chosen taxation system, in this case, the Unified Tax on Imputed Income or abbreviated UTII. This is the most popular taxation system chosen by individual entrepreneurs.

The main advantage of this system is the payment of a fixed single tax - the entrepreneur pays a known amount, thereby saving on other tax deductions.

For entrepreneurs who submit zero reports on the results of their activities and conduct ineffective activities, this taxation system is most suitable.

What taxes does an entrepreneur avoid on UTII?

Imputation for individual entrepreneurs allows you to avoid a number of tax deductions that relate to the direct activities of the entrepreneur, while standard taxes paid by individuals and legal entities on account of the local and state budget are paid:

  • personal income tax (income of individual entrepreneurs received from direct business activities is not taken into account and is not taxed);
  • value added tax;
  • property tax - not the personal property of the entrepreneur is assumed, but only what is used in direct business activities.

But at the same time, individual entrepreneurs are not exempt from paying transport, land taxes, state duties, value added tax, which is paid when importing products into the customs territory of the state, contributions to various kinds of extra-budgetary funds.

Taxes for individual entrepreneurs on UTII also include the payment of insurance contributions for social insurance of employees in case of temporary disability, for insurance against accidents and occupational diseases, as well as to the Pension Fund of the Russian Federation for compulsory pension insurance.

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Types of individual entrepreneur activities for which UTII may be used

A single tax for individual entrepreneurs is not possible in all cases, but only within the framework of conducting certain types of activities and providing the following services:

  • veterinary services;
  • maintenance, repair, washing and other specific services for motor vehicles of all types;
  • transportation of passengers and goods, which can be carried out both by individuals and official organizations. Such organizations and persons, called individual entrepreneurs, may have on their balance sheet no more than 20 vehicles used in the direct provision of these services. It does not matter on the basis of what right the individual entrepreneur uses this vehicle - ownership, disposal or use;
  • storage of vehicles in equipped and fenced paid parking lots, and provision of such places for temporary use for their intended purpose, that is, for organizing parking for vehicles;
  • household services, as well as types, groups, subgroups and individual household services, which are considered such in accordance with the All-Russian Classification of Services to the Population;
  • retail trade through retail outlets with an area of ​​no more than 150 square meters; retail trade without its own trading floors, carried out through stationary trade facilities;
  • catering;
  • advertising on vehicles; advertising services through the provision of advertising structures for use or their use in advertising by the entrepreneur himself;
  • transfer for temporary possession or use of land plots on which permanent or temporary retail facilities or public catering establishments will be located;
  • temporary residence or placement of organizations and entrepreneurs in an existing construction site, provided that each tenant uses a premises area of ​​no more than 500 square meters.

The imputed taxation system for individual entrepreneurs remains available when providing the services listed above. However, do not forget that local or territorial legislation has the right to reduce or expand this list. Therefore, before registering for tax purposes and choosing a taxation system, it would be a good idea to study regional regulations or prepare in advance for the fact that tax authorities will refuse to register individual entrepreneurs within the framework of such a taxation system.

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How to calculate the amount of tax payments

Judging by the name alone, the main tax deduction for individual entrepreneurs on UTII will be the Single Tax. It will have a fixed amount and is paid every three months. In addition to this, you also need to pay individual entrepreneur taxes on UTII, including those listed above, but they are paid once or twice a year (if the individual entrepreneur wishes, he can pay these penalties more often).

But what is temporary tax for individual entrepreneurs and how is it calculated?

Initially, the tax amount is determined for the month. But since it is paid once every three months, the total amount is simply added to for three months.

To find out the amount of tax per month, you need to use the following formula - (physical indicator x K1 x physical indicator K2 x basic profitability) x tax rate. In fact, this formula allows you to find out the potential income level of an entrepreneur.

The peculiarity of the formula is that the conditional monthly profitability of the enterprise (in the formula is designated as the basic profitability) is determined by the enterprise. You can find out its size in the Tax Code of the Russian Federation in Article 346.29, paragraph 3. This indicator is not standard for all individual entrepreneurs and is determined by specialization, the peculiarity of the activity that he conducts.

For example, for an individual entrepreneur who provides household services to the population, the table sets the basic profitability at 7,500 rubles per month. This figure is lower for individual entrepreneurs who are engaged in retail trade - the level of basic profitability for them is only 1,800 rubles per month.

The second component of the formula is a physical indicator. It is separate for each type of business activity, and is also determined by the state. You can find out the type of physical indicator for yourself in the same document where the table of basic profitability is given, that is, in clause 3 of Art. 346.29 Tax Code of the Russian Federation.

Thus, the indicator for an individual entrepreneur engaged in providing household services to the population is the number of employees, which also includes the individual entrepreneur himself. If an individual entrepreneur conducts retail trade, its physical indicator will be the area.

The other components of the formula are K1 and K2. K1 is a deflator coefficient, the size of which is determined by the state. Now it is 1.295. But K2 is a correction coefficient, each subject of the Federation determines it independently, but in most cases K2 is equal to one. The tax rate is also an unstable indicator and may change, but at the moment the Tax Code has fixed the single tax rate at 15%. As already mentioned, the tax period for UTII is a quarter.

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Real numbers

To make the mechanism for determining the amount of deduction more understandable, it must be illustrated with specific figures. Let us give an example of calculating the amount of imputed tax for an individual entrepreneur who independently provides services to the population. So, in accordance with the data in the tables and other data, we have the following formula:

(7500 rubles x 1 person (physical indicator for this category of individual entrepreneurs) x 1,295 (K1) x 1 (K2)) x 15% = 1456 rubles. Don't forget that this is the tax amount for one month. For the reporting period we get 4358 rubles, multiplying 1456 by 3.

However, the imputed taxation system for individual entrepreneurs involves reducing this amount to account for the amounts intended for the payment of the following taxes:

  • contributions for compulsory health insurance, pension insurance, in connection with maternity, in case of temporary disability and industrial accidents;
  • if the individual entrepreneur has hired employees, the amount paid towards their temporary disability benefits is deducted;
  • fixed payments to individual entrepreneurs for their own insurance.

But regardless of the paid contributions for these items, the amount of single tax for the reporting tax period cannot be reduced by more than 50%.

UTII is a special tax regime for small businesses, which allows you to pay much less to the budget 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.

You will need

  • - application for registration of UTII-1 or UTII-2;
  • - declaration on UTII;
  • - accounting of physical indicators according to UTII.

Instructions

Previously, the use of UTII was mandatory. An entrepreneur who was subject to this tax regime was required to register within five days after the start of activities. Otherwise he faced a fine. Now entrepreneurs have the freedom to choose whether to use the simplified tax system (OSNO) or UTII.

In order to start applying UTII, you need to write an application in which you notify the tax office about this. The application is submitted in a strictly established form, for individual entrepreneurs it is UTII-2, for organizations - UTII-1. It must be transferred to the tax office at the place of registration of individual entrepreneurs and LLCs or at the place of business. The start date for using UTII will be the date indicated in the taxpayer’s application. The main thing is that the taxpayer has time to register for UTII within 5 days after the start of such activity. According to the law, taxpayers with more than 100 employees, as well as companies with a participation share of at least 25% of other organizations in them, cannot switch to imputation.

The tax rate for UTII is set at 15%. At the same time, the tax base does not depend on real income, but on physical indicators: the number of employees, seats, vehicles, premises area, etc. When calculating the tax, the actual number of days in which the company (IP) conducted its activities is taken into account. UTII taxes are paid based on the results of each quarter by the 25th day of the month following the quarter.

To calculate the UTII tax for a month, the basic profitability (it is fixed by law for each type of activity) must be multiplied by the value of the physical indicator and by the coefficients K1 (in 2014 it is 1.672) and K2 (each region has its own). Then you need to divide the resulting number by the number of calendar days of the month and multiply by the number of days when the company conducted the imputed activity.

Payers of UTII are exempt from paying VAT, income tax or personal income tax, and property tax. It is worth considering that it is impossible to take into account the expenses incurred on UTII.

Imputed taxes can be reduced by insurance contributions paid to funds for individual entrepreneurs and employees. At the same time, individual entrepreneurs with employees and LLCs can reduce the tax with restrictions of up to 50%. There are no restrictions for individual entrepreneurs without employees; they reduce the tax to 100%.

Accounting and tax reporting under UTII are kept to a minimum. For entrepreneurs, it is enough according to the results of the quarter according to UTII (until the 20th day of the month following the end of the quarter). They do not need to keep records of income and expenses, only if several tax regimes are combined.

The tax office establishes special control over the accounting of physical indicators on UTII. If this is the number of employees, then it is necessary to maintain all personnel documents and work time records. For retail trade, the physical indicator is the retail space, so the company must have a lease agreement indicating the store area.

Individual entrepreneurs and LLCs on UTII that are engaged in retail trade can operate without a cash register. This is due to the fact that their taxes do not depend on the amount of income received. Moreover, in any case, they are obliged to issue strict reporting forms to customers (when providing services) or sales receipts (when selling goods).

Upon completion or suspension of activities under UTII, the entrepreneur must be deregistered. If an LLC or individual entrepreneur does not do this, they will have to pay all taxes provided for by UTII. Even if they actually did not receive income in the quarter or suffered losses.

note

UTII is beneficial for businesses with stable profitability. For new entrepreneurs, this regime may lead to an increase in the tax burden.

Helpful advice

To assess the feasibility of switching to UTII, calculate your own actual profitability and compare it with the imputed one. If the actual amount of income is several times greater than the hypothetical UTII income, then its use is definitely more profitable. But keep in mind that the tax rate for imputation is 15%, and for the simplified tax system it is 6%.

The meaning of the single tax on imputed income (UTI) is that local authorities determine a certain amount, less than which an entrepreneur in a certain type of activity, in their opinion, cannot earn. The tax on this income is calculated using a complex formula. But the bottom line is the amount that needs to be transferred to the budget every quarter. Not a penny less, but also more.

You will need

  • - amount of quarterly payment;
  • - details of tax recipients;
  • - receipt for tax payments through Sberbank;
  • - computer;
  • - Internet access;
  • - current account, Bank-client system and electronic access keys to it when paying taxes remotely from the entrepreneur’s current account;
  • - fountain pen;
  • - stamp (if available) when issuing a paper payment order;
  • - passport when submitting a payment order to the bank.

Instructions

The convenience of UTII is that the entrepreneur knows how much he must pay every quarter. This must be done no later than the 20th day of the month following the quarter. Thus, for the first quarter you must pay the state by 20, the second - on July 20, the third - on October 20, and for the fourth - on January 20. A declaration must be submitted within the same deadlines, which can be filled out using a special one and taken to the tax office or sent by mail.

Half of the tax consists of social contributions: to the Pension Fund for yourself and employees, if any, to the Federal and Territorial Compulsory Medical Insurance Funds. The remainder of the tax is transferred to the municipal budget. For each payment, a separate receipt must be filled out with its amount, details, and budget classification code (BCC). The entrepreneur himself must do this. If contributions for employees and the entrepreneur himself exceed half of the UTII, they are considered payments in excess of the tax. But this does not exempt the entrepreneur from paying them.

Like any tax, UTII can be paid in cash at Sberbank or by transfer from your current account as an individual entrepreneur or any account of an individual. When paying through Sberbank, a receipt will be required for payments to the budget. It is from the form provided for utility and other payments; in particular, it must indicate the budget classification code. Such a receipt can be obtained at a bank branch or on the Internet. You can create it on the Elba Electronic Accountant service. There is also a free option for generating a payment order. The document is then imported into your computer and printed. It is also possible to export payment cards to the client bank.

The paper payment must be certified with a signature and seal and taken to the bank. You can also ask the bank to create an operator for it, informing him of the amount, details of the payment recipient and document number. The same information is also entered into the client bank when paying tax through this system. After processing the payment, you will have to visit the bank to receive the processed order with a note about it. It will serve as proof that the tax has been paid.

When paying taxes from an individual’s account, you can use Internet banking or the services of a teller at a branch of a credit institution. The data needed is the same: details, amount, purpose of payment. The bank will assign the payment slip number itself. Confirmation will be a receipt or document confirming payment via Internet banking with the appropriate mark. You can get it at the bank branch from the account from which the payment was made.

note

Sources:

  • The Federal Tax Service

It is not difficult to calculate the single tax in connection with the use of the simplified tax system. The calculation algorithm depends on your taxable object. This may be the total amount of income or the difference between it and confirmed expenses. This determines the size of your tax base, as is commonly called the amount on which your tax is calculated and the rate of the tax itself.

You will need

  • - documents confirming income and, with the corresponding object of taxation, expenses;
  • - calculator.

Instructions

If your object of taxation is income, add up all incoming income from the business during the year or quarter. Their amount and your tax base.
The second option will require two more arithmetic ones. First, add up all your documented expenses for the same period that are officially recognized as such. Then subtract this amount from your total income.

Now that you know your tax base for the period of interest, divide it by 100. You will receive an amount that is one percent of this tax base.

And finally, the final stage. You multiply the amount per 1% of the tax base by the single tax rate. If the object of taxation is income - by 6, and if the difference between them and expenses - by 15.
The result will be the amount of tax you must pay.

Video on the topic

Sources:

  • How to calculate the unified agricultural tax in 2019

The small business tax rate will be increased next year in 2016. The already heavy tax burden for businessmen may increase significantly.

Why do entrepreneurs apply a single tax on small businesses?

For individual entrepreneurs who apply a single tax on imputed income, such payment to the budget exempts them from the obligation to pay almost all other taxes. But it is worth considering that not all businessmen can apply this type of taxation, but only those who are engaged in certain types of activities. For example, they work in retail trade, catering, or provide personal services.

How to calculate the single tax for small businesses?

To calculate the amount of tax, you need to determine the tax base - the income that is charged to the businessman. The latter indicator depends on many factors:

  • basic profitability of a specific type of activity (noted in the Tax Code of the Russian Federation - Article 346);
  • number of employees (or building area);
  • coefficient K1 (every year it is established in a regulatory act of the Ministry of Economic Development);
  • coefficient K2 (its size is set at the municipal level).

The formula for calculating UTII will look like this:

Imputed income*15% (small business tax rate). Insurance premiums must be deducted from the amount received.

How much will taxes on small businesses increase?

Compared to the previous year, the growth of this indicator will be almost 16%. For the entire period of “work” of the single tax on small businesses, this increase in the important coefficient for calculating the amount of tax is the most significant.

Now the tax base, based on which the small business tax will be calculated, will increase by almost 16%. Therefore, businessmen should prepare for a significant increase in the tax burden and perhaps seek help from specialists who will suggest ways to reduce it.

What advantages does UTII provide?

After switching to the specified form, the tax base for directly calculating the amount of tax will not be the real income that the individual entrepreneur received in the process of doing business, but the implied tax that is charged to him by the employees of the Federal Tax Service.

At the same time, the payer of the “imputed” tax is exempt from paying tax to the budget on:

  • Additional cost;
  • profit;
  • income of individuals;
  • property.

Entrepreneur's actions

To switch to UTII, an entrepreneur must first find, then fill out, and then send an application to the Federal Tax Service. It has an approved form No. UTII-2. The required inspection can be determined in accordance with Art. 346.28 Tax Code of the Russian Federation.

The application is submitted to the Federal Tax Service at the place of registration of the payer (his place of residence). The second filing option is the place of business activity. In order to avoid mistakes and re-draft documents, you should have a good command of the legal framework.

Deadlines for submitting an application and documents

You can submit an application for registration within five days after the actual transition to the new taxation system. If this deadline is violated, it will be possible to change the tax payment regime only on the basis of the general rule after January 1 of the next calendar year. This process can be carried out no more than once during a calendar year.

How to fill out and submit the application?

An application on the UTII-2 form, after filling it out manually in blue or black ink, can be taken to the Federal Tax Service office in person or sent by registered mail with acknowledgment of receipt. If desired, it can be filled out electronically by downloading the required form on the tax authority’s website and then sending it to the appropriate department of the Federal Tax Service. The document has two pages. The entrepreneur should not have any difficulties filling them out.

Such an application should be filled out in two copies, one of which is sent to the tax service unit, and the second remains with the applicant. Along with this application, the taxpayer must send copies of documents provided for by law and certified in the prescribed manner.

Deadlines for making a decision by the tax authority

The tax authority is obliged, after receiving the application and package of documents, to register the individual entrepreneur within five working days and issue him a notification in the established form. The notification form (N 2-3-Accounting) was approved by Order of the Federal Tax Service of the Russian Federation dated 08/11/2011 N YAK-7-6/488@.

In Russia there are three most popular taxation systems - general (OSN), simplified (USN), as well as a single tax on imputed income (UTII). In other contexts, the term we are talking about is used very rarely in Russia (mainly to describe some economic phenomena characteristic of foreign countries). What are the distinctive features of UTII? In what cases can it be used? How is tax calculated correctly? When does an entrepreneur need to report to the Federal Tax Service?

What is UTII?

Unified tax on imputed income (UTII) is a fee, the amount of which does not depend on the actual revenue of the organization. Its value is “imputed” by the state based on calculated indicators. The main purpose, according to a number of experts, for which the state introduced such concepts as UTII and determined tax rates on imputed income is to increase the collection of fees from those types of business activities where it is difficult to control the actual turnover of funds.

This method of taxation is attractive, of course, not only for the Federal Tax Service, but also for entrepreneurs. Because you can earn a lot, but pay a fixed amount to the treasury, and in most cases less than if standard taxes were paid. At the same time, if there is no income or it is small, you still have to pay UTII.

If a company pays a single tax on imputed income to the treasury, then it is exempt from other types of fees. Such as, for example, income tax (and if the business is run by an individual entrepreneur, then personal income tax), on property, as well as VAT (only if we are not talking about the import of goods into Russia). At the same time, entrepreneurs retain obligations to pay personal income tax for employees and transfer contributions to state funds for them (and for themselves). Transport, water and land taxes are also paid into the treasury - if the corresponding type of business is conducted. However, there is no need to pay a property tax.

Types of businesses where UTII can be applied

A single tax on imputed income can be applied only if the business is conducted in the following industries:

  • veterinary services, household services;
  • repair, maintenance, washing, parking;
  • transport services;
  • public catering;
  • retail;
  • advertising on outdoor banners, cars;
  • provision of housing for rent;
  • commercial use of retail spaces (including land plots).

The most important nuance: if an individual entrepreneur or LLC operates in several areas, then a single tax on imputed income is paid for each of them. Areas of entrepreneurial activity are indicated when registering a business in the relevant documents (or added as the activity progresses).

More about types of business

Let us consider in a little more detail the aspect concerning the types of activities that fall under UTII.

The first point that we indicated above is the provision of household services to individuals - the B2C segment. This area includes a fairly wide range of services:

  • sewing (as well as repairing) clothes (including fur), shoes;
  • production of haberdashery goods from metal;
  • funeral services, production of wreaths, monuments, fences;
  • production of windows and doors, apartment blinds (as well as their installation);
  • glass processing;
  • repair of household electronic equipment;
  • production of toys and board (not computer) games;
  • organizing the collection of glass containers and various recyclables (except scrap metal);
  • glazing of windows and doors;
  • detective services;
  • construction and renovation of houses;
  • landscaping;
  • teaching sports disciplines;
  • tutoring services;
  • implementation of design projects;
  • cleaning of premises;
  • care for children and people in need;
  • work related to welding, assembly, installation of plumbing;
  • hairdressing services, bathing services, massage parlors, paid toilets;
  • veterinary services;
  • production of food products of agricultural origin;
  • provision of medical services in private clinics, production of medicines;
  • security, safe escort;
  • transportation of luggage in airport terminals, as well as at train stations;
  • services of photo workshops, sound recording studios, video production;
  • printing services, book binding, engraving, photocopying.

The next item is car maintenance. Everything is simple here - car repairs and washing are carried out. But this also includes technical inspection services.

Next are transport services. This includes the transportation of passengers and cargo - for individuals with non-cash and cash payments, for legal entities - only by "bank transfer". At the same time, the enterprise must own no more than 20 units of equipment. Work with foreign contractors also falls under UTII.

The next point is the provision of housing for rent. The main feature here is that you can rent out both the real estate that belongs to the company and that provided by other legal entities or even individuals. At the same time, sleeping quarters in each rental property should not be larger than 500 sq.m.

Catering services can be provided both in facilities with a customer service hall and without one - but only if there are conditions where visitors can consume the purchased products. For example, if fresh buns are baked for visitors to a cinema or “food court” of a shopping center.

As for retail, the only significant limitation here is the store area, which should not be more than 150 square meters. m. This includes mobile (distribution) sales, vending (trading through specialized machines). Retailers' clients can also be state-owned companies.

Calculation of UTII

Imputed income is calculated using a special formula. It consists of four main components. This is the basic yield, the so-called “physical indicator”, as well as two adjustment factors - the main and inflation. The numbers for each of the components are multiplied among themselves - this is how the amount of imputed income is obtained. In turn, UTII as such, subject to payment to the Federal Tax Service, is 15% of it, multiplied by 3 (since the tax is calculated quarterly).

Special regimes have a great advantage over the general taxation system. The use of a simplified system (STS) and a single tax on imputed income (UTII) eases the tax burden and simplifies tax accounting. At the same time, entrepreneurs and organizations often have the problem of choosing: imputation or simplification? What is the difference?

What are the pros and cons of each system and what do they have in common, what is “imputation” and “simplified”, we will consider in this article.

What is a “simplified tax system”?

The simplified tax system is initially aimed at individual entrepreneurs and small enterprises. If you do not produce excisable goods, do not extract minerals, during the year you had no more than 100 employees, and you do not pay a single agricultural tax, then you have the right to choose a simplified tax regime. By complying with these requirements and receiving no more than 60 million rubles of income per year, taking into account the deflator coefficient (in 2016, the maximum amount of income to remain in the special regime is 79.74 million rubles), you will retain the right to apply the simplified tax system in the next reporting period. period. Otherwise, starting from the quarter in which the requirements were violated, the right to simplification is automatically lost and you will have to switch to the general system.

© photobank Lori

Individual entrepreneurs who are simplified are exempt from paying personal income tax at a rate of 13% regarding income received from business activities (employees, if any, must be paid in any case), and organizations are exempt from paying income tax and property tax in a number of cases ( if it is not calculated at the cadastral value and the property is not included in the corresponding list), and from paying VAT (except for the import of goods into the customs territory of the Russian Federation and when performing operations provided for in Article 174.1 of the Tax Code of the Russian Federation).

The tax rate for the simplified tax system “income” is 6%, for the simplified tax system “income minus expenses” - 15%, and in the regions their size may be even lower. For participants in simple partnership and trust management agreements, only a 15% rate is possible.

Simplification takes into account the interests of both profitable types of business and those with a large share of costs. There is not one object of taxation here, but two to choose from: “income” or “income minus expenses.” The selected object can be changed annually by notifying the Federal Tax Service in advance.
If your activity involves high profitability, then it is more profitable to simplify it with the “income” object. If the share of costs is high, it is better to choose income minus expenses. As a rule, choosing a simplified 15% rate makes sense if the share of expenses is more than 60% of income. With a smaller amount of costs, the tax amount will be even higher than with a six percent simplification.
Example

An individual entrepreneur using the simplified tax system received an income of 1 million rubles in a year. Expenses amounted to 810 thousand rubles. Let's calculate the simplified tax at both rates.

  • Under the simplified tax system, “income” tax will be: 1 million rubles * 6% = 60 thousand rubles.
  • Under the simplified tax system “income minus expenses,” the tax will be: (1 million rubles - 810 thousand rubles) * 15% = 190 thousand rubles * 15% = 28.5 thousand rubles.

When determining the expenditure part with a simplified tax system of 15%, you need to remember that not all costs can be counted towards reducing the tax base. You need to focus on Article 346.16 of the Tax Code of the Russian Federation, which contains a list of all expenses accepted for deduction.

The tax can also be reduced by simplifying the “income” tax. Individual entrepreneurs without employees can fully deduct the amount of insurance contributions “for themselves” to the Pension Fund and Compulsory Medical Insurance Fund, and individual entrepreneurs with employees can deduct contributions to the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund from payments to employees in the amount of up to 50% of the single tax amount. Simplified tax payers have the right to offset it, but only in the part of the tax that is calculated from trading activities.

There is only one tax register for simplified people - a book of income and expenses. The tax period is a year, but advance payments must be calculated and paid quarterly. Tax is paid at the place of registration of the individual entrepreneur and organization. Organizations must also keep accounting records and submit financial statements - they acquired this obligation not so long ago - with the reporting for 2014.

If, with a simplified tax system of 15%, a loss is received at the end of the tax period and the simplified tax is zero, then you will have to pay a minimum tax equal to 1% of income for the reporting year. The minimum tax is also paid if, when calculating the tax, its amount is positive, but less than 1% of income. The difference between the calculated amount of simplified and minimum tax can be included in the expenses of the next tax period.

You must pay the tax at the end of the year and submit the individual entrepreneur’s declaration before April 30 of the year following the reporting year, and the organization reports until March 31.

What is special about “imputation”?

What is the difference between imputation and simplification? UTII can only be applied by those whose type of activity is specified in Art. 346.26 Tax Code of the Russian Federation. It is not the actual income received that is taxed, but the expected – “imputed” one. You can switch to UTII or refuse it in any month by submitting a corresponding application to the Federal Tax Service.

An entrepreneur does not pay personal income tax of 13% for himself, property tax (except for the tax in relation to real estate objects that are included in the list determined in accordance with clause 7 of Article 378.2 of the Tax Code of the Russian Federation) and VAT (with the exception of the import of goods into the territory of the Russian Federation) . UTII payers have the right not to use cash registers, issuing strict reporting forms to customers.
You can become a presumptive tax payer if the number of your employees for the year does not exceed 100 people, you do not pay the Unified Agricultural Tax, but at the same time you are not a party to simple partnership or trust management agreements, and the area of ​​the sales floor (diner serving visitors in public catering) does not exceed 150 sq. m. You cannot switch to UTII if you rent out gas stations. The transition is also not possible for those types of activities for which a trade fee is paid. Unlike the simplified tax system, there are no restrictions on the amount of income with UTII.

The imputed tax rate is 15%, but at the municipal level it may be lower.

You need to pay tax and submit a declaration at the place of business activity, registering with the Federal Tax Service as a UTII payer. At the place of registration, the tax is paid if the individual entrepreneur provides services of cargo and passenger road transportation, advertising on transport, or is engaged in peddling and distribution trade. If the place of registration of an entrepreneur coincides with the place of his activity, the registration will be in one tax office.

The main feature of UTII lies in the determination of the tax base - imputed income. To calculate the imputed income of an entrepreneur, you need to multiply his basic profitability for the tax period by the amount of physical characteristics (number of employees, sales area, etc.) for a specific type of activity. These indicators are contained in paragraph 3 of Art. 346.29 Tax Code of the Russian Federation.

Then the resulting result is adjusted using special coefficients:
K1 – deflator coefficient, which is established annually by the Ministry of Economic Development of the Russian Federation. In 2016, K1 is 1.798.

K2 is set by the authorities of the constituent entity of the Russian Federation and can range from 0.005 to 1.

Example

Individual entrepreneur at Vmenenka provides services for repair, maintenance and washing of vehicles. According to paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation, its basic profitability is 12,000 rubles. per month, the number of employees, including the individual entrepreneur himself, is 5 people. The number did not change during the quarter. The coefficient K1 is 1.798. The K2 coefficient is conditionally equal to 0.7. Let's calculate imputed income (IM) and tax (UTII).

  • VC per month = 12,000 rub. * 5 = 60,000 rub.
  • VC for the quarter = 12,000 rubles. * (5+5+5) = 180,000 rub.

We correct the results obtained for the quarter using the coefficients:

  • VC for the quarter = 180,000 rubles. * 1.798 * 0.7 = 226,548 rub.
  • UTII = 226,548 rubles. * 15% = 33,982 rub.

An individual entrepreneur can reduce the amount of tax by deducting all insurance contributions paid to funds “for himself”, and also by deducting contributions from payments to employees, but in an amount of no more than 50% of the calculated tax.

The tax period for UTII is a quarter, the tax must be paid before the 25th day, and the declaration must be submitted four times a year before the 20th day of the month following the reporting quarter. Although imputation is inferior to the simplified tax system in terms of the volume of reports submitted, it does not require maintaining tax registers, as with simplification.

UTII also has its significant disadvantages. Even if you had no income at all during the reporting period, you will not be able to submit a zero return - you will always have to pay imputed tax. That's why he's imputed.

For types of activities that are not subject to imputed tax, a general or simplified taxation system must be applied, and this requires maintaining separate records of property, liabilities and business transactions. Separate accounting is also required in the case when several types of activities subject to UTII are carried out simultaneously, and all this may entail unnecessary labor costs for the entrepreneur.

General in UTII and simplified tax system

Having considered both modes separately above – imputation and simplification, what is the difference between them, it became clear. What do they have in common? Each system has its own pros and cons, but there are also similarities:

  • voluntary nature;
  • it is possible to combine the simplified tax system and UTII, but separate accounting is necessary;
    exemption of entrepreneurs from paying a number of taxes (personal income tax, VAT, partially property tax), although they will have to pay other taxes and contributions;
    simple tax accounting;
  • the conditions for application are similar based on the number of employees, the prohibition to combine with the Unified Agricultural Tax;
  • if the established limits are exceeded, the right to the simplified tax system and UTII is lost from the beginning of the quarter in which the excess was allowed, and the activities of individual entrepreneurs are taxed according to the general system;
  • the amount of tax can be reduced through contributions to funds both under UTII and under the simplified “income” method;
  • Payment to the budget is made quarterly: tax under UTII, advance payments under the simplified tax system;
  • it is necessary to pay tax even if there is no income under UTII and the simplified tax system “income minus expenses”.

What is better for an individual entrepreneur – imputation or simplification?

It is difficult to give an unambiguous answer to the question: imputation or simplification, which is more profitable for individual entrepreneurs? There is no universal way to determine the most favorable tax regime. We can only give general recommendations that will help you make your choice.

UTII is beneficial for individual entrepreneurs who receive large regular incomes, since their real size is not taken into account when calculating the tax base. Adjustment factors help reduce the tax amount. At the same time, it is necessary to pay all taxes established for types of activities that do not fall under UTII, which is completely unprofitable for multi-industry individual entrepreneurs.
The simplified tax system is undesirable if the activities of an individual entrepreneur involve exceeding the permissible income of 60 million rubles. Remember that an important difference between imputation and simplification is the limitation of possible income under the simplified tax system. If very high profitability is not expected, or you are just at the beginning of development, then simplification will be a good choice, in which the tax burden will always be lower.

Before making your choice in favor of simplification or imputation (which is better for individual entrepreneurs than the general taxation system), first assess the possibilities for developing your business and calculate the possible tax burden for each regime. It is advisable to analyze the structure of your revenue in order to understand how much the amount of tax will depend on its value in each case. In the end, the choice always remains with the entrepreneur himself.