The system of taxation in the form of UTII for certain types of activities (hereinafter referred to as "imputation") is one of the five special tax regimes provided for by the Tax Code of the Russian Federation. The procedure and features of its application are established by chapter 26.3 of the Tax Code of the Russian Federation. It is planned that from 01/01/2021 the "imputation" will be canceled. However, for the time being, this tax payment regime remains in place and is widely used by members of the business community.

Taxpayers in the case of "imputation" can be both organizations and individual entrepreneurs, and from 01/01/2013, the transition to the payment of UTII is voluntary. Consequently, firms and merchants, when conducting so-called “imputed” types of activities, have the right to independently decide how taxes will be paid on them - in accordance with the general regime, the simplified taxation system or the taxation system in the form of UTII. Individual entrepreneurs, in addition to those listed, can also use the patent taxation system.

Who applies the ENVD

The taxation system in the form of UTII is established by the Tax Code of the Russian Federation, put into effect by the regulatory legal acts of the representative bodies of municipal districts, urban districts, the laws of the federal cities of Moscow, St. Petersburg and Sevastopol, and is applied along with the general taxation system and other taxation regimes provided for by law Russian Federation about taxes and fees.

"Vmenenka" can be applied by decisions of the representative bodies of municipal districts, urban districts, legislative (representative) bodies of state power of the federal cities of Moscow, St. Petersburg and Sevastopol in relation to the types of entrepreneurial activity, the list of which is given.

Thus, in order to be able to work on the “imputation”, the following conditions must be met:

• on the territory of the taxpayer's activity, "imputation" must be introduced in accordance with the established procedure;
• the local regulatory document governing the calculation and payment of UTII should classify the type of activity carried out by the firm or merchant as “imputed” types of business.

With the simultaneous fulfillment of these conditions, an organization or an entrepreneur can switch to paying UTII, if this is not prohibited by paragraphs 2.1 and 2.2 of Article 346.26 of the Tax Code of the Russian Federation. Recall that these rules contain a number of restrictions for firms and entrepreneurs in terms of the application of UTII, therefore, when deciding to switch to the specified tax regime, you should first make sure that these prohibitions do not apply to you.

How to pay ENTI

The essence of the taxation system in the form of UTII is that taxpayers pay taxes not on the income they actually receive, but on the amount of income imputed to them, established by the Tax Code of the Russian Federation. Moreover, unlike the general taxation system, which involves the simultaneous payment of several taxes, with "imputation" only one tax is paid - UTII.

If an organization works on the “imputation”, then it is exempted from the obligation to pay such taxes as:

• corporate income tax (in relation to profits received from entrepreneurial activities subject to a single tax);
• corporate property tax (in relation to property used to conduct “imputed” activities, with the exception of real estate objects for which property tax is paid on their cadastral value).
• If the UTII taxpayer is an entrepreneur, then he is exempt from paying:
• income tax individuals(in relation to income received from "imputed" activities);
• tax on the property of individuals (in relation to property used for "imputed" activities, with the exception of objects of taxation by the tax on the property of individuals included in the list.

At the same time, both categories of UTII taxpayers are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with the Tax Code of the Russian Federation when goods are imported into the territory of the Russian Federation and other territories under its jurisdiction, including tax amounts payable upon completion of the customs procedure of the free customs zone on the territory of the Special economic zone in the Kaliningrad region, as well as value added tax.

In other words, UTII payers in respect of transactions that are recognized as objects of VAT in accordance with Chapter 21 of the Tax Code of the Russian Federation and are carried out as part of "imputed" activities, do not pay VAT, with the exception of "import", "agency" VAT and VAT.

Consequently, if a firm or a merchant operating on an “imputed” basis sells goods (works, services) within the framework of an “imputed” activity, then they have no obligation to issue invoices to their counterparties. If, for some reason, when selling goods (works, services), the UTII taxpayer issued an invoice to his partner, then VAT will have to be paid to the budget. Moreover, in the amount that appears in the invoice - invoice, as indicated by paragraph 5 of Article 173 of the Tax Code of the Russian Federation.

In the event that persons who are not VAT payers issue invoices to the buyer of goods with the allocation of the amount of this tax, VAT must be calculated and paid to the budget of the Russian Federation.

Other taxes, fees and insurance premiums UTII payers calculate and pay in accordance with the legislation of the Russian Federation.

Example

An organization engaged in retail trade and switched to paying UTII for this type of activity is the owner land plots, and several vehicles.

Thus, in addition to paying UTII, the organization must also calculate and pay land and transport taxes(Articles 357, 388 of the Tax Code of the Russian Federation).

Insurance premiums

According to Article 8 of the Tax Code of the Russian Federation, from 01/01/2017, insurance premiums are understood as mandatory payments for mandatory pension insurance, mandatory social insurance in case of temporary disability and in connection with motherhood, for compulsory health insurance levied from organizations and individuals for the purpose of financial security for the realization of the rights of insured persons to receive insurance coverage for the corresponding type of compulsory social insurance.

In addition, for the purposes of the Tax Code, insurance contributions are also recognized as contributions collected from organizations for the purpose of additional social security. certain categories individuals.

The payers of insurance premiums are the insurers determined in accordance with federal laws on specific types of compulsory social insurance, namely:

• organizations;
• individual entrepreneurs.

Merchants with employees are recognized as payers of insurance premiums on two grounds at once - both as persons making payments to individuals and as individual entrepreneurs themselves. Organizations and entrepreneurs with employees calculate and pay insurance premiums in the general manner. The exception is set only for pharmacy organizations and individual entrepreneurs licensed for pharmaceutical activities. These entities during 2017–2018 from payments in favor of individuals, pay insurance premiums for reduced tariffs, namely:

• for compulsory pension insurance (OPS) - 20.0%;
• for compulsory social insurance in case of temporary disability and in connection with motherhood (hereinafter - VniM) - 0%;
• for compulsory health insurance (CMI) - 0%.

Note that entrepreneurs - UTII payers calculate their insurance premiums in a special manner established by Article 430 of the Tax Code of the Russian Federation.

So, if the income of an entrepreneur in 2018 does not exceed 300,000 rubles, then he will pay insurance premiums for the OPS in a fixed amount equal to 26,545 rubles. If the specified income limit is exceeded, the insurance premiums for the OPS will increase by 1.0 percent of the amount of income exceeding 300,000 rubles per billing period, but not more than 212,360 rubles (8 x 26,545 rubles).

Insurance premiums for CHI do not depend on the size of the entrepreneur's income and in any case for 2018 will amount to 5,840 rubles.

At the same time, only insurance premiums for OPS and OMS are obligatory for them.

VNiM insurance premiums are paid by them on a voluntary basis.

Payment of UTII does not release the firm or merchant from the duties of tax agents. Organizations and individual entrepreneurs who switched to UTII, when performing functions tax agent must submit in a timely manner tax authorities reporting on the tax that they withheld from the taxpayer. In particular, these may be:

Income tax reporting - tax declaration, tax calculation (information) on the amounts of income paid to foreign organizations and taxes withheld (when income is paid to foreign organizations);

VAT tax return;

Information on the income of individuals in the expired tax period and the amounts of taxes accrued, withheld and transferred to the budget system of the Russian Federation for this tax period.

What you need to remember the UTII payer

UTII payers are not required to submit to the tax authorities "zero" declarations (calculations) for taxes from which they are exempt.

This applies to tax returns:

• on corporate income tax (in relation to profits received from entrepreneurial activities subject to UTII);
• VAT (excluding "import" and "agency" VAT);
• for corporate property tax - in relation to property used in the conduct of activities subject to UTII (with the exception of property for which the tax base is calculated from the cadastral value).
• for personal income tax (in relation to income from "imputed" activities);
• on the property tax of individuals (in relation to property used to conduct activities subject to UTII).

According to the Ministry of Finance of Russia, UTII taxpayers are not required to submit "zero" declarations even if, during registration, the taxpayer declared the types of activities to which general system taxation, but in fact it carries out only activities subject to UTII. This rule applies to both organizations and individual entrepreneurs.

However, the tax authorities do not agree with the opinion of the financial department. The Letters of the Federal Tax Service of Russia say that taxpayers are required to submit reports on the types of activities that were declared during registration, although they are not actually carried out. To date, there is no consensus on this issue, so UTII taxpayers it makes sense to contact your tax office for more clarification.

And we were convinced that this is the most favorable tax regime (provided that taxes are calculated on the basis of income received).
If you consider the simplified system profitable and convenient for yourself, thencan prepare application for the transition to the simplified tax system 2020 in our service absolutely free:

Can ask yourself - why choose another one?Reducing the tax burden is a natural desire of the taxpayer, and in order to reduce taxes by legal methods, UTII can be a very interesting option, so we propose to understand its inherent features together.

Features of UTII

✐Example ▼

An individual entrepreneur without employees provides motor transportation services for the transportation of passengers on a minibus belonging to him, in which there are 20 seats. The amount of insurance premiums for yourself paid in the first quarter of 2020 is 10,000 rubles. The data for calculating the imputed tax are as follows:

• Basic profitability - 1500 rubles per unit of physical indicator, i.e. one seat;
• Physical indicator - 20;
• K1 in 2020 - 2.005;
• Regional coefficient K2 - 0.8.

We calculate the amount of tax per month according to the above formula:

BD * FP * K1 * K2 * 15% \u003d 1500 * 20 * 2.005 * 0.8 * 15% \u003d 7,218 rubles

The amount of imputed tax for the quarter will be 7,218 * 3 months = 21,654 rubles. You can reduce the tax by the entire amount of insurance premiums paid by the entrepreneur for himself, i.e. for 10,000 rubles. In total, UTII payable is 21,654 - 10,000 = 11,654 rubles.

If an individual entrepreneur has at least one employee, then for himself and for employees, it is possible by no more than 50%. For an LLC, the same rule applies - at the expense of paid insurance premiums for employees, the calculated imputed tax can be reduced by no more than half.

✐Example ▼

The organization is engaged in retail trade in food products in the city of Omsk with a sales area of ​​30 square meters. m. The amount of insurance premiums for employees paid in the first quarter of 2020 is 36,400 rubles. The data for calculating the imputed tax are as follows:

• Basic profitability - 1800 rubles per unit of physical indicator, i.e. sq. m;
• Physical indicator - 30;
• K1 in 2020 - 2.005;
• Regional coefficient K2 - 0.7.

We calculate the monthly tax using the formula:

BD * FP * K1 * K2 * 15% = 1800 * 30 * 2.005 * 0.7 * 15% = 11,368.35 rubles

The amount of imputed tax for the quarter will be 11,368.35 * 3 months = 34,105 rubles. Although contributions for employees were paid for 36,400 rubles, the calculated tax can be reduced by no more than 50%. In total, UTII payable is 34,105/2 = 17,053 rubles.

When UTII becomes a more profitable regime than STS or OSN

The imputed tax, calculated according to the above formula, will have to be paid without fail, regardless of whether you receive real income from the activity, and what are its sizes. If you provide motor transport services for the transportation of goods, but you have few orders, then UTII may be unprofitable, as well as if you cannot call trade in your store brisk. But from a certain moment, when your real incomes grow, and the amount of the calculated tax remains the same, the tax burden on this regime becomes less burdensome than on the simplified system.

To understand whether UTII will be beneficial in your case, you must first calculate the amount of the imputed tax and compare it with the one you will pay on the simplified tax. Of course, when starting a business, you can only guess what your income will be, so when registering an individual entrepreneur or LLC, you can first switch to, and then, when you have specific numbers at your disposal, calculate whether it will be more profitable for you to pay UTII.

Chapter 26.3 of the Tax Code of the Russian Federation regulates activities on UTII, therefore, to clarify specific issues, we turn to it.

Who can be a UTII payer in 2020

Organizations and individual entrepreneurs who intend to conduct one of the types of activities permitted for this regime have the right to imputation. As well as for the simplified system, the ability to work on an imputation is limited by a number of conditions:

• taxpayer should not exceed 100 people;
• the share of participation in the organization of other organizations should be no more than 25%, except for consumer cooperation organizations and those in which more than half of the employees are disabled;
• organizations and individual entrepreneurs should not be payers of the unified agricultural tax;
• the taxpayer should not be classified as the largest;
• activities should not be carried out under a simple partnership agreement, joint activity or trust management;
• the area of ​​the trading floor or the hall for serving visitors (public catering) should not exceed 150 sq. m.

In addition, UTII is not used when leasing gas and gas filling stations and when providing catering services to educational, healthcare and social security institutions.

As for restrictions on the amount of income received, there are none for UTII, which is natural, because. income accounting for this regime is not kept, the tax base is calculated according to the formula already discussed above.

What activities can be engaged in UTII

A complete list of activities on UTII is given in clause 2 346.26 of the Tax Code of the Russian Federation. It includes a variety of services: household, veterinary, catering, parking lots, trucking, service stations, renting trading places and land for them, some types of advertising services and (since 2020, the sale of medicines, shoes, fur products is prohibited on the charge).

The types of activities for UTII in a particular municipality, within the specified list, are established by the representative bodies of municipal districts, urban districts and cities of federal significance. They are listed in the same legal acts, which set the coefficient K2.

A lot of disputes between taxpayers and regulatory authorities arise from the recognition of a particular business as subject to UTII. Here are some of the controversial situations:

1. Computer repair services, as a kind of household services, are allowed on UTII, but the installation of computer systems and programs, their configuration and maintenance are not. This opinion was reached by the Ministry of Finance.
2. Services for the installation of plastic windows are allowed if finished products are installed. In the event that customers place orders based on samples produced by contractors, the tax authorities consider this to be trade outside the fixed network, which is not subject to UTII.
3. Catering services through facilities that do not have a service hall are allowed, and the preparation of culinary dishes according to preliminary orders accepted remotely, according to the Ministry of Finance, cannot take place within the framework of the imputation.
4. Leasing of trading places on UTII is possible, but it is impossible to lease out part of the trading floor to accommodate a vending machine.

Controversial situations on UTII should be considered, taking into account judicial arbitration practice in the district and the attitude of the territorial tax inspectorate to the clarifications of the Ministry of Finance. If you have any doubts about whether you can switch to this regime in your case, it is worth contacting the tax office at the place of business with a written request describing your situation.

How to switch to UTII

Since 2013, UTII has ceased to be mandatory, organizations and individual entrepreneurs are switching to the payment of imputed tax voluntarily. According to paragraph 2 of Art. 346.28 of the Tax Code of the Russian Federation, a taxpayer who wants to apply imputation must register at the place of business, except for the following activities:

• road transport services for the transportation of goods and passengers;
• advertising placement services on transport;
• distribution or distribution trade.

When providing such services, they register at the place of registration with their tax office.

If you have already received the status of a business entity (as an individual entrepreneur or LLC), then you are tax registered at the place of registration or legal address. Having decided to apply UTII, you must re-register as an imputed tax payer at the place of business. If the place of business coincides with your usual registration, then you will be registered with only one tax office, if not, then you will be registered with two tax offices. There may be more such inspections if you conduct activities on UTII in different municipalities.

For registration, it is necessary to file with the tax office in the municipality of interest to you within five working days from the date of commencement of activities that fall under the imputed regime. The Federal Tax Service, in turn, within the same five-day period issues a notice of registration of an individual entrepreneur or organization as an imputed tax payer.

Deregistration for UTII occurs in the same manner - within five days from the date of termination of the imputed activity or the transition to another tax regime. And also, within five days, the Federal Tax Service issues a notice of deregistration of an individual entrepreneur or organization.

When to submit reports and pay tax on UTII in 2020

Reporting in the form tax return Rented every quarter, no later than the following dates:

• April 20 - following the results of the 1st quarter;
• July 20 - following the results of the 2nd quarter;
• October 20 - following the results of the 3rd quarter;
• January 20 - following the results of the 4th quarter.

It is necessary to pay the imputed tax according to the data calculated in. The deadlines differ from the reporting deadlines by five days, i.e. must be paid no later than:

• April 25 - following the results of the 1st quarter;
• July 25 - following the results of the 2nd quarter;
• October 25 - following the results of the 3rd quarter;
• January 25 - following the results of the 4th quarter.

Do not forget that you must pay imputed tax regardless of whether you received income and whether you worked at all in this quarter. The principle here is this - as long as you are registered as a UTII payer, you will have to pay tax, zero declaration not provided here.

If you did not manage to pay taxes or contributions on time, then in addition to the tax itself, you will also have to pay a penalty in the form of a penalty fee, which can be calculated using our calculator.

Companies and entrepreneurs applying the imputed taxation system must, following the results of the quarter, pay to the budget single tax on imputed income for certain types of activities (Article 346.30, clause 1 of Article 346.32 of the Tax Code of the Russian Federation). What taxes are replaced by the payment of UTII, we will tell in this consultation.

UTII: features of the special regime

The transition to the payment of an imputed tax helps organizations and individual entrepreneurs not only simplify accounting, but also minimize their tax burden. The taxable base for UTII is the potential income, which is calculated as the product of the base profitability for a specific type of activity, determined for the quarter, and the value of the physical indicator for this type of activity (Article 346.27, clause 1, clause 2, Article 346.29, Art. 346.30 of the Tax Code of the Russian Federation).

The amount of imputed tax payable to the budget at the end of each quarter does not depend on the amount of income actually received by the company (IE). But it will be necessary to pay an imputed tax to the budget even if there is no income for this period (Chapter 26.3 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation dated February 20, 2015 No. 03-11-11 / 8433). Organizations (IEs) paying an imputed tax must keep records of physical indicators that characterize their activities, as well as records of changes in the value of this indicator during the quarter (clause 2, clause 9 of article 346.29 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated 23.10. 2012 No. 03-11-11/324).

An organization (IP) can voluntarily refuse to pay UTII only from the next calendar year (clause 1 of article 346.28 of the Tax Code of the Russian Federation).

What taxes does UTII replace for individual entrepreneurs

Payment by an individual entrepreneur of UTII implies exemption from the following taxes (clause 4 of article 346.26 of the Tax Code of the Russian Federation):

• personal income tax on income received from activities under UTII;
• tax on the property of individuals used in entrepreneurial activities (with the exception of the property specified in subparagraphs 1, 2, paragraph 1 of article 378.2 of the Tax Code of the Russian Federation);
• VAT (on transactions within the framework of UTII), except for the payment of VAT on the importation of goods into the territory of Russia, as well as in cases specified in

Many small businesses prefer to use such a preferential taxation regime, in which the taxpayer calculates a single tax on imputed income. It is not necessary to record receipts in the form of company or individual entrepreneur revenue; for each direction, a conditional income is calculated, from which a mandatory payment is determined.

The single tax on imputed income is one of the first preferential systems that has gained great popularity among small businesses and individual entrepreneurs. Its foundations are laid down in the Tax Code of the Russian Federation. On the basis of these laws, the municipal bodies develop the components of this system, each for its territory.

Their duty is to determine the areas of activity in which companies and individual entrepreneurs can work on UTII. This system will last until 2021 and will be gradually replaced patent system taxation.

It is currently optional, so subjects can use it as they wish. The main thing that would be compliance with the criteria established by law.

In this mode, the actual income of the economic entity is not taken into account. The rules of law define a physical indicator for each area of ​​the activity being carried out. The basic profitability fixed by acts is attached to it.

In this case, the indicators can be the area of ​​​​a trade hall or parking lot, the number of employees, the number of passenger seats in transport, and much more.

Income is considered as the product of the amount established by law, adjusted using several coefficients.

The system involves a simplified procedure for filing a declaration, as well as calculating tax. You can switch to it immediately at the time of opening an individual entrepreneur or LLC, or from other modes by submitting the appropriate document.

Important! The main advantage of this system is that the tax is calculated not on the basis of actually received profit, but on the basis of established coefficients. It is better to use it when a big profit is planned.

What taxes does the imputed tax replace?

A single tax on imputed income for certain types of activities, when used, involves the replacement of part of the taxes. Let's take a closer look at what exactly it is used for.

Entrepreneurs who apply this regime are exempt from the following taxes:

• personal income tax, which is levied on the results of activities, now transferred under UTII;
• Tax on the property of individuals - does not apply to the property that is used to carry out activities under UTII;
• VAT, except for the tax that is paid when goods are imported into the country from abroad.

For legal entities

For organizations that have switched to imputation, UTII will replace the following taxes:

• Income tax, in respect of activities for which UTII is applied;
• Corporate property tax. It does not apply to those objects of property that are used to carry out activities under UTII;
• VAT, except for the amount of tax that is charged for the import of goods into the territory of the state.

Application condition

The main condition for the application of the tax for both firms and entrepreneurs is the presence of the activities performed in a closed list, and the physical indicator should not exceed the established maximum value. All this information can be obtained from the Tax Code of the Russian Federation.

The imputation for the commercial area of ​​activity cannot be applied to both types of entities if a sales tax has been introduced on the territory of the municipality. It is also impossible to apply this regime within the framework of simple partnership agreements and a trust agreement.

For Individual Entrepreneurs

In addition to having a type of activity on the list of permitted activities and matching the size of the physical indicator, the entrepreneur must employ no more than 100 people.

For legal entities

In addition to the presence of the type of activity in the list, two more criteria apply to companies:

• The number of employees should not be more than 100 people;
• In the authorized capital of the company, other legal entities should not own a total share of more than 25%;
• The firm should not be of the “largest” type;
• The firm is not:
  • non-profit organization with the involvement of disabled people;
  • an educational or medical institution providing nutritional services.

Object of taxation by tax

The Tax Code establishes that the object of taxation for UTII is not the income actually received for a certain period, but the imputed one. As the latter, such income is established that the subject can receive based on certain indicators that affect its size.

To the indicators on the basis of which the calculation is performed, the Tax Code includes the basic profitability and the physical indicator.

Base Yield- this is the income that one physical indicator can receive for the period. It is established for each type of activity by federal legislation. The Tax Code contains a table that contains the indicators necessary for the calculation.

Tax calculation procedure

The single tax on imputed income is determined by the following formula:

UTII tax \u003d (BD x P x K1 x K2) x ST, where

DB is the underlying yield;

P - type of physical indicator;

K1 is the deflator coefficient assigned for each year by the government.

K2 is the deflator coefficient, which is assigned by each municipality based on the regional characteristics of its activities. The coefficient can vary between 0.005 and 1, and is usually higher in larger municipalities and lower in smaller settlements.

Attention! The K1 coefficient for 2019 is 1.915. The K2 coefficient is set for each region at the local level. So, for example, you can look at the website of the tax. For other regions, you need to select your tax ru at the top of the site.

CT is the tax rate, which is currently 15%. (but in some regions it may be less).

Quarterly tax = Tax M1 + Tax M2 + Tax M3, where M1, M2, M3 are the months of the quarter.

The law also allows you to reduce the amount of tax on the amount of insurance premiums paid:

Tax Payable = Quarterly Tax - Quarterly Contributions

As contributions, the amounts paid in the Pension Fund and medical insurance are accepted. If the entrepreneur works alone, then the entire amount of contributions paid can be taken into account. For firms and individual entrepreneurs with employees, the amount of payments taken into account is limited to 50%.

When calculating UTII, some nuances should be taken into account

• If the activity was not carried out for the whole month due to the opening or closing of the activity on the imputation, then it is allowed to reduce actual size tax. To do this, the resulting value must be divided by the number of days in the month of calculation and multiplied by the number of actually worked days.
• If the subject conducts several types of activities on the imputation, then first you need to calculate the total amount of tax payable, and only then reduce it by the transferred payments to the funds.
• To establish a physical indicator, it is better to take it from official documents. For example, for a trading floor or plot area, this will be a lease agreement or a certificate of ownership.
• For some types of activities, the number of employees per month is used as an indicator. Their number must be taken from the billing month. Moreover, if the employee was registered for work on the last day, he still needs to be taken into account in the calculation in full. Therefore, for such situations, it is better to wait a few days and apply for work in the new month.

Tax Calculation Example

As an example, let's take the auto business of an entrepreneur. In the first month of the quarter, the staff, including the entrepreneur, consisted of 3 people, in the second of 4, in the third - 6 people (physical indicator). The base yield is 12,000 rubles. 28,456 taxes were transferred from the salaries of employees, and the entrepreneur paid 3,000 rubles for himself.

Tax calculation procedure:

1. The amount of tax for the first month is: 12000 * 3 (persons) * 1.915 * 0.9 = 62,046
2. Next, we calculate the amount of tax for the second month, it is equal to: 12000 * 4 (persons) * 1.915 * 0.9 = 82,728
3. The amount of tax for the third month is: 12000*6 (persons)*1.915*0.9= 124,092
4. Quarterly total: 62,046+82,728+124,092=268,866
5. The tax amount is 268,866*15% = 40,330
6. We reduce the amount of tax by the amount of insurance premiums transferred for this period for employees and the entrepreneur, but not more than 50%. In our case, we can reduce the tax by no more than 40,330/2=20,165. Since the amount of contributions was 28456+3000=31456, which is more than 50%. Thus, the amount of tax payable will be 20,165. Since We take the maximum amount we can reduce.

Taxable period

The Tax Code establishes that the tax period for imputation is one quarter. It is after this period of time that you need to calculate the tax. The same period is also set as a reporting period, which means that simultaneously with the payment of tax, a declaration must be submitted to the Federal Tax Service.

Procedure and terms of tax payment

At the end of each quarter of the year, the subject must calculate the tax and transfer it before the 25th day of the month following the quarter.

It must be remembered that UTII cannot have a “zero” period, since not actual, but imputed income is subject to taxation. Therefore, it is necessary to make a calculation and payment even if no activity was carried out at all in the original quarter.

Important! The penalty for non-payment or late payment of tax is set at 20% of the unpaid amount. In the event that the tax proves that non-payment was made intentionally, its size will increase to 40%.

Reduction of tax on paid insurance premiums

Important! Contributions that are accepted to reduce tax by organizations and individual entrepreneurs must be paid in the same quarter for which the calculation is performed. It is impossible, for example, to reduce the 2nd quarter due to payments made in the 1st, 3rd or 4th quarter.

Reducing UTII for LLCs and individual entrepreneurs with employees

Firms and entrepreneurs that have hired employees can reduce the amount of tax determined for the quarter by no more than 50% of the amount of insurance premiums. When calculating the amounts of contributions, deductions to the pension fund and medical insurance are taken into account.

Ivan Perminov
Photo from e-okul.gen.tr

A single tax on imputed income ( UTII) will be canceled soon. This statement was made by the Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia Sergei Razgulin. UTII will be replaced patent taxation system. The Ministry of Finance intends to focus its efforts on its development in the next few years. What threatens the patent system of taxation small and medium business?

Speaking at the forum "Development of small and medium-sized businesses: government directives and their regional projection", Sergey Razgulin noted that UTII, as a form tax administration, played a positive role in the legalization of business income and in the creation of guaranteed income for budget system. But at present, the form has exhausted its capabilities and its further improvement is futile. Therefore, UTII will replace the patent regime, and the right to maintain it will be given to municipal authorities. Funds from patents, respectively, will go to municipal budgets.

Sergei Razgulin stressed that this form of taxation has great prospects. At the same time, the draft law on the development of the patent system will be discussed at a special meeting with entrepreneurs. At least, this was promised by the Deputy Director of the Department of the Ministry of Finance of the Russian Federation. However, a quick transition from one taxation system to another will not work: we are talking about planned changes in 2012-2013. But in some places the patents are already working.

In theory, any individual entrepreneur, which is engaged in legal and legalized activities, can apply the patent system of taxation. In practice, there are serious limitations. The main one sounds something like this: if the activity falls under the patent USN in the territory of a particular subject of the Russian Federation. At the same time, the total income of an entrepreneur cannot exceed 30,760,000 rubles. At the same time, the number of its employees should not exceed five people.

In simple and human terms, this greatly limits the scope of patents, since, in particular, even a small convenience store usually has more people working. The patent itself is issued for a period of one month to a year. Its annual value is defined as the product of the potentially receivable annual income and the tax rate of 6 percent. So, in Moscow, the potential annual income of 120,000 rubles was established for the type of activity “shoe repair”. This means that the annual cost of a patent for an individual entrepreneur engaged in this type of activity is 7,200 rubles.

Do we need such a tax?

As planned by the Ministry of Finance, a simplified taxation system based on a patent should be especially relevant at the first stage of business development. When the saying “a penny saves a ruble” sounds most relevant. However, various restrictions prevent the application of patents in practice.

The second message of the Ministry of Finance was the development of small and medium-sized businesses - they say you can buy a patent for a month, try it and quit. This is not entirely true. The fact is that no one has repealed the law “On state registration legal entities and individual entrepreneurs. So potential patent holders will still have to register. From that moment, the entrepreneur is obliged to pay contributions to Pension Fund (it doesn't matter if he has business income or not). So "trying" won't work.

In addition, the current patent system has two major drawbacks. A patent is valid only on the territory of a separate subject - having received a patent in Novosibirsk, an entrepreneur will not be able to work on it in Kirov (you will have to obtain a patent a second time). The second drawback follows from the first: it is not clear what to do in a situation where a patent can be obtained in one subject, but there is no patent USN in another.

Speaking about the introduction of a patent taxation system in the near future, Chief Economist of Finam Management Alexander Osin notes that a significant decrease in real tax rates is now unlikely to be possible anyway, with or without the introduction of patents, since Russian budget still weak. In general, the tax burden on business in the coming years, according to the announced plans of the government, will increase. Against the backdrop of the weakness of the credit market and the state treasury, this situation will create prerequisites for the growth of tax non-payments and an increase in the number of bankruptcies of enterprises.

In addition, Alexander Osin emphasizes that the popularity of UTII has recently plummeted. From January 1, 2011, for entrepreneurs using the simplified tax system and UTII, the financial burden will increase by 2.4 times at a time. At the same time, for taxpayers applying common mode taxation, the financial burden will increase by 1.3 times, and for taxpayers applying single agricultural tax,- 1.4 times (in 2011-2012) and 1.9 times (in 2013-2014). Therefore, ordinary businessmen may get the feeling that the state wants to remove an unsuitable tax, but replacing it with an equally awkward one.

As a result, if today some business owners use UTII, then the patent system is a few. If changes are made to the legislation, businessmen will have no choice. You have to buy patents. At the same time, no one is immune from inflated prices for them.