In the case of imputed activities, the company applies the coefficient K2 - according to UTII for 2018, it is approved at the level of regional legislation. What does this indicator mean? Where to take it?
The questions are far from idle, because all tax payments must not only be paid to the budget on time, but also correctly calculated. Let's figure out how you can find out K2 for UTII at the taxpayer's address. We will also consider how to calculate K2 for UTII, depending on the type of business activity. All normative references are presented in the current version for 2018.
What are the coefficients K1 and K2 for UTII in 2018
The terms of such indicators are explained to taxpayers in stat. 346.27 NK. It says here that the correction factors include K1, also called the deflator, and K2. The first is approved federally for a year (calendar), taking into account inflation data. The second, also called the BD indicator (basic profitability), is set for individual OKVED codes, depending on the conditions for carrying out activities. In accordance with the legislative requirements for K2 for UTII 2018, by type of activity, it is adopted by the regional authorities, that is, districts, districts, federal cities.
The value of the coefficient K2 for UTII, as well as K1, is important, first of all, from the standpoint of the correct calculation of the taxable base for imputation (stat. 346.29). Since when calculating the amounts, the database is first determined, and then the resulting value is adjusted for K1 and K2, the accountant must know the actual size of the adjustment factors. See below for information on where to look. Next, we will figure out what is the accepted value of the K2 coefficient for UTII for 2018.
K2 size for UTII for 2018
Why is this indicator given "at the mercy" of the authorities of the regions, and is not approved by federal regulations? The answer can be found if you carefully study the concept of K2 again. In accordance with stat. 346.27 this coefficient is set taking into account the aggregate features of the imputed business. For example, the value of K2 is affected by the address of the commercial activity; types of business; nomenclature of sold or manufactured products; seasonality of work, etc.
According to paragraph 7 of Art. 346.29 the value of K2 is approved by the state authorities of the constituent entities of the Russian Federation and individual cities for a year (calendar), taking into account the minimum and maximum limits. Thus, the lower threshold of the coefficient is set as 0.005, and the upper one is equal to 1. In the same case, when the region did not have time to approve the value of the indicator for the next year, it is necessary to apply the K2 value for the previous year. Accordingly, it is the regional authorities who have the right to decide where it is more profitable for companies to carry out commercial activities, as well as in which particular sectoral area.
When analyzing the values of the indicator, it is easy to trace a proportional relationship - the larger the city and the more profitable the activity, the higher the value of K2. In settlements, for example, this coefficient is significantly lower than in the capital or other large cities. And jewelry making is considered a more profitable business than, say, laundry. This means that K2 for jewelry is 2-3 times higher.
K2 for UTII for 2018 - table
For your convenience, we have collected the current coefficient values for a separate Russian territory (Rostov-on-Don) and the most common types of activities. The normative document is the decision of the City Duma of Rostov-on-Don No. 37 dated 08/23/05 (as amended on 12/27/16). If you calculate the UTII tax for the 1st quarter of 2018, the K2 coefficient will be equal to the value approved for the year. In the middle of the year, it is not customary to change the already accepted value of this indicator, since, in accordance with tax requirements, this indicator is set immediately for the year ahead.
| Type of branch activity in Rostov-on-Don | Standard value K2 - Kvd indicator |
| Provision of jewelry services | 1,0 |
| Provision of repair services for the construction of various residential buildings, except for houses for individual purposes | 1,0 |
| Provision of services for the production or repair of furniture products | 1,0 |
| Provision of road transport services for the transportation of goods only | 1,0 |
| Retail trade in non-food products | 1,0 |
| Retail trade in food products | 0,85 |
| Provision of motor transport services for the transportation of people | 1,0 |
Calculation of K2 UTII in 2018
As can be seen from the text of the above table, it reflects only one component of K2 - this is Kvd. What does this ratio mean? If you study the norms of Decision No. 37, paragraph 2 states that the corrective indicator K2 is calculated by the formula:
K2 \u003d Kvd x Kmd, where:
- Kvd - the first calculation coefficient (of doing business) for calculating K2, approved by the regional authorities, depending on the type of industry activity.
- Kmd - the second calculation coefficient (place of activity) for calculating K2, approved by the regional authorities, depending on the place of actual business.
Accordingly, the calculation of the coefficient K2 for UTII is carried out in accordance with Appendices 1, 2 of Decision No. 37 in the current version. And the value of the constituent parts of the formula is the higher, the more profitable business. The level of profitability is affected by both the type of activity and the address of its implementation. To make it clear, let's continue the example of considering the Rostov legislation and give several values of Kmd values for the city:
| Territorial sign of the place of doing business in Rostov-on-Don | Normative value K2 - indicator Kmd |
| All st. Lenin, including the territory from the beginning of the square. Militias down to the end of the street | 1,0 |
| The entire Semashko avenue, including areas from Turgenevskaya street to Sadovaya street | 1,0 |
| All st. Moscow, including the territories from Ostrovsky Lane to Voroshilovsky Avenue | 1,0 |
| All st. Nansen | 0,8 |
| Mkr. SZhM, including all lengths of Dobrovolsky and Volkov streets, as well as Koroleva Avenue | 0,8 |
| The entire Sivers Avenue - stretching from Krasnoarmeyskaya Street to Sadovaya | 0,8 |
| Those areas of the city that are not named in paragraphs 1, 2 of Appendix 2 of Decision No. 37 | 0,6 |
UTII K2 for individual entrepreneurs in 2018
Like legal entities, entrepreneurs have the right to conduct business on an imputed special regime. This taxation system is beneficial because it reduces the fiscal burden on businesses. In addition, the calculation of the tax is not complicated and is accessible to persons without an appropriate accounting education. How to calculate the K2 coefficient for individual entrepreneurs when calculating the tax from UTII in 2018?
The algorithm of actions is the same for organizations and entrepreneurs. K2 can be determined by knowing the type of work activity and the exact address of its implementation. The data is taken from the legislative documents of the region of the entrepreneur. Moreover, the approval of the coefficients is carried out at the level of local authorities. That is, for example, if an individual entrepreneur has a business in the city of Aksai, it is not necessary to focus on Decision No. 37, because it is valid specifically for the city of Rostov-on-Don. And Aksai will have his own document.
How to calculate K2 for UTII for 2018 - an example
Let's look at specific numbers, how to calculate the coefficient K2. Suppose the entrepreneur Ivanov N. O. is engaged in retail trade in products. His store is located on St. Volkov in the Northern District of Rostov-on-Don. What indicator K2 will be valid for this entrepreneur? Calculations are made as follows:
- Kvd - according to Appendix 1 to Decision No. 37 is 0.85 (increased as amended on 08/29/14).
- Kmd - according to Appendix 2 to Decision No. 37 is 0.8.
- K2 \u003d 0.85 x 0.8 \u003d 0.68.
It is this value of K2 that will be valid for the Ivanov IP store in 2018. The calculated value of the coefficient should be applied throughout 2018. There can be no changes within the year, since the calculated value of this coefficient is approved immediately for the year. What indicator will be valid in 2019? If changes occur, the authorities must have time to approve them before the end of 2018. If updates to the wording of Decision No. 37 are not released on time, the value of the coefficient will remain at the same level.
How to find out K2 for UTII 2018
At first glance, it seems that it is difficult to independently determine the value of K2. But it's not. You can calculate the coefficient correctly yourself. However, if you have difficulties, it is recommended that you contact your tax authorities for help information. The inspector will help you calculate the effective value of K2. Keep in mind that many PCAs post up-to-date versions of legislative documents on their websites. But updates don't always arrive on time. Be careful when studying the regulatory framework: look for the current editions of documents.
Conclusion - in this article, we examined in detail what adjustment factors are under tax law and what they are. Separately, the procedure for approving the indicator K2, its minimum and maximum possible values is given. Due to the fact that K2 is approved by the authorities of the constituent entities of Russia, so that the taxpayer can obtain accurate information about the size of the coefficient, it is recommended to take a certificate from your tax office.
In addition, everyone can get acquainted with the latest data on the official portal of the Federal Tax Service. All regulatory changes are taken into account here, and information is posted by regions of the Russian Federation. Do not forget that the approval of the coefficient must take place before the beginning of the next year (calendar), otherwise the sizes of the previous period are used.
The deflator coefficient K1, which is used in the calculation of UTII, may be increased in 2017. If this happens, then it will happen in a special way, not in the way that was usually done before.
What is the essence of the planned innovation and what is the expected size of the coefficient? Will all tax payers be affected by the change? We will discuss this and other aspects of change in this article.
Increasing UTII from 2017: in what amount and how will it happen?
An increase in UTII from 2017 is already planned. This will be done, as usual, from January 1, through an increase in the deflator coefficient K1. The news became known from the publication by the Ministry of Finance of Russia of the draft federal law “On Amendments to Chapters 262, 263 and 265 of Part Two of the Tax Code Russian Federation».
For us at the moment, the second article of this bill is of particular interest. It describes how the deflator coefficient K1 will consistently grow over three years: from 2017 to 2019. So, in 2017 it will rise to the level of 1.891; rise to 1,982 next year; and in 2019 it will reach 2.063.
An important nuance: before that, K1 for the next calendar year was set by the Ministry of Economic Development of Russia. These data were published annually, no later than November 20 of the previous year, in Rossiyskaya Gazeta. This procedure was regulated by paragraph 2 of Decree No. 1834-r of the Government of the Russian Federation of December 25, 2002. This year, as we see, the algorithm has already been changed. For 2017-2019 K1 will be approved by federal law.
Coefficients K1 and K2 in the UTII calculation system
Speaking about the increase in K1 UTII since 2017, we need to dwell on what other factors influence the formation of a single tax on imputed income. In addition to the deflator coefficient K1, it is also K2 - a correction factor. According to paragraph 4 of Art. 346.29 of the Tax Code of the Russian Federation, they are used to adjust basic return to take into account the essential features of its formation, first of all, the influence of various external conditions.
The K2 coefficient is regulated at the local level: on the basis of documents adopted by the representative bodies of urban districts and municipal districts. And for Moscow, St. Petersburg, as cities of federal significance, such establishing and correcting bodies are their legislative (representative) bodies of state power.
What is a correction factor? With the help of K2, an adjustment is made for a number of factors that affect the underlying return from different types business. For example, such factors of influence are seasonality and mode of operation, the range of goods produced or sold, features of the territory of operation, etc. More on this in para. 6 art. 346.27 of the Tax Code of the Russian Federation.
Local authorities have the right to introduce a correction factor for a year or another period at their discretion. It is likely that they may change this figure in the near future with the introduction of January 2017.
The increase in K1 UTII from 2017 is a necessary consideration of the influence of such a factor as inflation over the past year. Its application is specified in par. 5 st. 346.27 of the Tax Code of the Russian Federation. The deflator coefficient is required to bring the imputed income in line with the level of consumer prices for goods, services and work of the past year.
An example of calculating UTII in 2017
In 2016, the coefficient K1 was 1.798. It was established by the Order of the Ministry of Economic Development of Russia dated October 20, 2015 No. 772. If the bill mentioned above is adopted, K1 for 2017 will increase by 0.093, reaching 1.891.
Since the probability of adoption of this draft law is significant, we will proceed in our preliminary calculations for 2017, taking into account this particular indicator. The formula for calculating UTII in 2017 remains the same: UTII for the quarter = The tax base(imputed income for the quarter) * Tax rate.
Consider a specific example of how to apply this formula.
Vesna LLC is engaged in retail trade through its own store with a trading floor area of 75 sq. m. application of UTII. The UTII tax rate for retail trade is 15%.
For the calculation, we take into account the following indicators:
- deflator coefficient for 2016 K1 — 1.798;
- correction factor K2 (set by regional authorities) - 0.7;
- the basic profitability for retail trade in the presence of a trading floor is 1800 rubles/sq.m.
Calculation of UTII for July, August, September, i.e. for the 3rd quarter of 2016:
(1800 rubles / sq.m x (75 sq.m + 75 sq.m + 75 sq.m) x 0.7 × 1.798) x 15% \u003d 76,459.95 rubles.
Thus, UTII for the 3rd quarter of 2016 will amount to 76459-95 rubles.
Similarly, UTII is calculated for the 4th quarter of 2017.
Considering that the Government of the Russian Federation plans to increase K1 for 2017 to 1.891, and the rest of the indicators will remain at the level of 2016, we calculate the UTII for Vesna LLC for the 1st quarter of 2017:
(1800 rubles / sq. m x (75 sq.m + 75 sq.m + 75 sq.m) x 0.7 × 1.891) x 15% \u003d 80,414.78 rubles.
Thus, UTII for the 1st quarter of 2017 will amount to 80,414.78 rubles.
Therefore, if the bill to increase K1 for 2017 is adopted, UTII for this organization will increase by 3,954.82 rubles per quarter.
Features of increasing UTII for individual entrepreneurs
Taxation for individual entrepreneurs has a number of features. This also applies to the UTII format. This category of taxpayers contributes fixed insurance premiums in the PFR and FFOMS, which is determined by parts 1.1 and 1.2 of Article 14 of Federal Law No. 212 of 07/24/2009. And, regardless of whether such a businessman has employees, he pays contributions for himself in any case.
These payments are tied to the minimum wage, respectively, if the minimum wage in 2017 increases, and the amount of insurance premiums for individual entrepreneurs for the next year also increases. The increase in UTII since 2017 can be offset by some entrepreneurs. If an individual entrepreneur does not have employees, he has the right to reduce UTII by the amount of insurance premiums paid for himself. This provision contains tax code RF, namely, paragraph 2.1 of Art. 346.32.
When an individual entrepreneur uses the “imputation”, but he has hired employees, and he makes payments and rewards for these individuals, he can no longer reduce UTII by insurance premiums paid for himself. Detailed explanations are in the Letter of the Ministry of Finance of Russia dated July 17, 2015 No. 03-11-11 / 41339.
The table below gives the calculations for IP for the next year using some approximate initial data.
|
Business IP in 2017 |
|
|
Retail store (IP) with an area of 50 sq. m in the regional (regional) center, without employees. |
In 2016, the IP will pay 39.5 thousand rubles. contributions and 251.7 thousand rubles. UTII tax; |
|
The same retail store, but with an employee whose monthly salary is 30,000 rubles. |
In 2016 - 148.5 thousand rubles. contributions (39.5 + 109) and 182.2 thousand rubles. UTII; |
|
Shop (IP) with an area of 10 sq. m (conditional pavilion), without employees. |
In 2016, he will pay 24 thousand rubles. contributions and 34.2 thousand rubles. UTII tax; |
|
The same store, but with an employee whose salary is 30 thousand rubles. per month. |
In 2016 - 133 thousand rubles. contributions (24 + 109) and 29.1 thousand rubles. UTII; |
|
Individual entrepreneur providing household services, without employees: |
In 2016, he pays 23.2 thousand rubles. contributions and 1.1 thousand rubles. UTII tax; |
|
The same individual entrepreneur with one employee with a salary of 30 thousand rubles. |
In 2016 - 132.2 thousand rubles. contributions (23.2 + 109) and 24.3 thousand rubles. UTII; |
Of course, each entrepreneur has his own sources for the occupied area, salaries of employees and other factors. But it is not difficult to trace the trend from the given probable calculations.
The values of the coefficient of basic profitability K2 (K2) of the UTII imputed for calculating the UTII tax are established by the representative bodies of regions, territories, municipal districts, urban districts, legislative (representative) government bodies of federal cities of Moscow (since 2014, UTII has not been applied) and St. Petersburg. All regional legislation is presented here via links to the official website of the tax.
UTII can also be maintained. I think this is the best in terms of price / quality ratio. The first month is free.
All K2 / k2 UTII of all regions of Russia are relevant for 2019-2020:
| Region |
|---|
| 01 Republic of Adygea |
| 02 Republic of Bashkortostan |
| 03 Republic of Buryatia |
| 04 Republic of Altai |
| 05 Republic of Dagestan |
| 06 Republic of Ingushetia |
| 07 Kabardino-Balkarian Republic |
| 08 Republic of Kalmykia |
| 09 Karachay-Cherkess Republic |
| 10 Republic of Karelia |
| 11 Komi Republic |
| 12 Republic of Mari El |
| 13 Republic of Mordovia |
| 14 Republic of Sakha (Yakutia) |
| 15 Republic of North Ossetia-Alania |
| 16 Republic of Tatarstan |
| 17 Tuva Republic |
| 18 Udmurt Republic |
| 19 Republic of Khakassia |
| 20 Chechen Republic |
| 21 Chuvash Republic |
| 22 Altai Territory |
| 23 Krasnodar Territory |
| 24 Krasnoyarsk Territory |
| 25 Primorsky Krai |
| 26 Stavropol Territory |
| 27 Khabarovsk Territory |
| 28 Amur Region |
| 29 Arkhangelsk Region and Nenets Autonomous District |
| 30 Astrakhan region |
| 31 Belgorod region |
| 32 Bryansk region |
| 33 Vladimir region |
| 34 Volgograd region |
| 35 Vologda region |
| 36 Voronezh region |
| 37 Ivanovo region |
| 38 Irkutsk region |
| 39 Kaliningrad region |
| 40 Kaluga region |
| 41 Kamchatka |
| 42 Kemerovo region |
| 43 Kirov region |
| 44 Kostroma region |
| 45 Kurgan region |
| 46 Kursk region |
| 47 Leningrad region |
| 48 Lipetsk region |
| 49 Magadan region |
| 50 Moscow region |
| 51 Murmansk region |
| 52 Nizhny Novgorod region |
| 53 Novgorod region |
| 54 Novosibirsk region |
| 55 Omsk region |
| 56 Orenburg region |
| 57 Oryol region |
| 58 Penza region |
| 59 Perm region |
| 60 Pskov region |
| 61 Rostov region |
| 62 Ryazan region |
| 63 Samara region |
| 64 Saratov region |
| 65 Sakhalin Region |
| 66 Sverdlovsk region |
| 67 Smolensk region |
| 68 Tambov region |
| 69 Tver region |
| 70 Tomsk region |
| 71 Tula region |
| 72 Tyumen region |
| 73 Ulyanovsk region |
| 74 Chelyabinsk region |
| 75 Trans-Baikal Territory |
| 76 Yaroslavl region |
| 77 city Moscow |
| 78 Saint Petersburg |
| 79 Jewish Autonomous Region |
| 86 Khanty-Mansi Autonomous Okrug-Yugra |
| 87 Chukotka |
| 89 Yamalo-Nenets Autonomous Okrug |
| 91 Republic of Crimea |
| 92 city Sevastopol |
How to calculate complex K2?
For example: children's goods store Ulitsa Andreevskaya in Biysk ( Altai region). Calculation of the coefficient of basic profitability K2 - the following coefficients should be multiplied: coefficient "A", taking into account the type locality in which entrepreneurial activity is carried out (0.9 - Biysk) x coefficient "B", taking into account the types of activities (1 - store) x coefficient "B", taking into account the range of goods sold (depending on the range of goods sold - 0.35 - children's goods) x coefficient "D", taking into account the amount of income depending on the place of business within the city of Biysk (depending on the location of the retail space - 0.8 - Andreevskaya Street)
Note: the indicator "sales area" is determined by the area actually used for trade (this is a part, not the entire lease area).
Article 346.29. Object of taxation and tax base
1. The object of taxation for the application of the single tax is the imputed income of the taxpayer.
2. The tax base for calculating the amount of the single tax is the value of imputed income, calculated as the product of the base profitability for a certain type of entrepreneurial activity, calculated for the tax period, and the value of a physical indicator characterizing this type of activity.
(as amended by Federal Law No. 191-FZ of December 31, 2002)
3. To calculate the amount of a single tax, depending on the type of business activity, the following physical indicators are used that characterize a certain type of business activity, and the basic profitability per month:
(Clause 3 as amended by Federal Law No. 85-FZ of May 17, 2007)
4. The basic yield is adjusted (multiplied) by the coefficients K1 and K2.
(As amended by Federal Law No. 101-FZ of July 21, 2005)
5. Has expired. - Federal Law of July 21, 2005 N 101-FZ.
6. When determining the value of the base yield, the representative bodies of municipal districts, urban districts, legislative (representative) government bodies of federal cities of Moscow, St. Petersburg and Sevastopol may adjust (multiply) the base yield specified in paragraph 3 of this article by an adjustment factor K2.
(as amended by Federal Laws No. 95-FZ of July 29, 2004, No. 379-FZ of November 29, 2014)
The corrective coefficient K2 is determined as the product of the values established by the regulatory legal acts of the representative bodies of municipal districts, urban districts, the laws of the federal cities of Moscow, St.
(paragraph introduced federal law dated 18.06.2005 N 64-FZ, as amended. Federal Law of November 29, 2014 N 379-FZ)
The paragraph is invalid. - Federal Law of July 22, 2008 N 155-FZ.
7. The values of the adjustment coefficient K2 are determined for all categories of taxpayers by the representative bodies of municipal districts, urban districts, legislative (representative) government bodies of federal cities of Moscow, St. Petersburg and Sevastopol for a period of at least a calendar year and can be set within the limits of 0.005 to 1 inclusive. If the normative legal act of the representative body of the municipal district, city district, the laws of the federal cities of Moscow, St. of the next calendar year, then in the next calendar year the values of the correction factor K2 that were in effect in the previous calendar year continue to be valid.
(as amended by Federal Laws No. 191-FZ of 31.12.2002, No. 95-FZ of 29.07.2004, No. 85-FZ of 17.05.2007, No. 379-FZ of 29.11.2014)
8. Has expired. - Federal Law of July 21, 2005 N 101-FZ.
9. In the event that within tax period the taxpayer has had a change in the value of a physical indicator, the taxpayer, when calculating the amount of the single tax, takes into account the indicated change from the beginning of the month in which the change in the value of the physical indicator occurred.
10. The amount of imputed income for the quarter during which the organization or individual entrepreneur was registered with the tax authority as a single tax payer is calculated starting from the date the organization or individual entrepreneur was registered with the tax authority as a single tax payer.
The amount of imputed income for the quarter during which the taxpayer was deregistered in connection with the termination of entrepreneurial activity subject to a single tax is calculated from the first day of the tax period until the date of deregistration with the tax authority specified in the notification of the tax authority on the deregistration of an organization or individual entrepreneur from accounting as a taxpayer of the single tax.
If the registration of an organization or an individual entrepreneur with a tax authority as a single tax payer or their deregistration is not made from the first day of a calendar month, the amount of imputed income for a given month is calculated based on the actual number of days the organization or individual entrepreneur entrepreneurial activity according to the following formula:
where VD is the amount of imputed income per month;
BD - basic profitability, adjusted for coefficients K1 and K2;
FP - the value of the physical indicator;
CD - the number of calendar days in a month;
KD1 - the actual number of days of entrepreneurial activity in a month as a single tax taxpayer.
(Clause 10 as amended by Federal Law No. 94-FZ of June 25, 2012)
11. The values of the correction factor K2 are rounded up to the third decimal place. The values of physical indicators are indicated in whole units. All values of the cost indicators of the declaration are indicated in full rubles. Values of cost indicators less than 50 kopecks (0.5 units) are discarded, and 50 kopecks (0.5 units) and more are rounded up to a full ruble (a whole unit).
(Clause 11 was introduced by Federal Law No. 155-FZ of July 22, 2008)
Article 346.30. Taxable period
The tax period for the single tax is a quarter.
Article 346.31. tax rate
(as amended by Federal Law No. 232-FZ of July 13, 2015)
1. The single tax rate is set at 15 percent of the amount of imputed income, unless otherwise established by paragraph 2 of this article.
2. Normative legal acts of representative bodies of municipal districts, city districts, laws of the federal cities of Moscow, St. Petersburg and Sevastopol may establish single tax rates ranging from 7.5 to 15 percent, depending on the categories of taxpayers and types of entrepreneurial activity, in which may be subject to a single tax.
Article 346.32. The procedure and terms for paying a single tax
1. Payment of a single tax is made by the taxpayer at the end of the tax period no later than the 25th day of the first month of the next tax period to the budgets budget system Russian Federation at the place of registration with the tax authority as a single tax payer in accordance with paragraph 2 of Article 346.28 of this Code.
(as amended by Federal Law No. 94-FZ of June 25, 2012)
2. The amount of the single tax calculated for the tax period shall be reduced by the amount:
1) insurance premiums for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with motherhood, compulsory health insurance, compulsory social insurance against industrial accidents and occupational diseases paid (within the calculated amounts) in this tax period in accordance with the legislation of the Russian Federation;
(as amended by Federal Law No. 178-FZ of June 2, 2016)
2) expenses for the payment of temporary disability benefits in accordance with the legislation of the Russian Federation (with the exception of accidents at work and occupational diseases) for the days of temporary disability of the employee, which are paid at the expense of the employer and the number of which is established by Federal Law No. of December 29, 2006 255-FZ "On mandatory social insurance in case of temporary disability and in connection with motherhood", in the part not covered by insurance payments made to employees by insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the relevant type of activity, under contracts with employers in favor of employees in case their temporary disability (with the exception of accidents at work and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the number of which is established by the Federal Law of December 29, 2006 N 255-FZ "On Compulsory Social Insurance in Case of Temporary Disability and in connection with motherhood";
3) payments (contributions) under agreements of voluntary personal insurance concluded with insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the relevant type of activity, in favor of employees in case of their temporary disability (with the exception of accidents at work and occupational diseases) for days of temporary disability, which are paid for account of the employer's funds and the number of which is established by the Federal Law of December 29, 2006 N 255-FZ "On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood". The specified payments (contributions) reduce the amount of the single tax, if the amount of insurance payment under such contracts does not exceed the amount of temporary disability benefits determined in accordance with the legislation of the Russian Federation (with the exception of accidents at work and occupational diseases) for days of temporary disability of the employee, which are paid at the expense of the employer and the number of which is established by the Federal Law of December 29, 2006 N 255-FZ "On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood".
(Clause 2 as amended by Federal Law No. 94-FZ of June 25, 2012)
2.1. The insurance payments (contributions) and benefits specified in paragraph 2 of this article reduce the amount of the single tax calculated for the tax period, if they are paid in favor of employees employed in those areas of the taxpayer's activities for which the single tax is paid.
At the same time, the amount of the single tax cannot be reduced by more than 50 percent by the amount of the expenses indicated in this paragraph.
Individual entrepreneurs who do not make payments and other remuneration individuals, reduce the amount of the single tax on paid insurance premiums for compulsory pension insurance and compulsory health insurance in a fixed amount.
(as amended by Federal Law No. 401-FZ of November 30, 2016)
(Clause 2.1 was introduced by Federal Law No. 94-FZ of June 25, 2012 (as amended on December 3, 2012))
3. Tax declarations based on the results of a tax period shall be submitted by taxpayers to the tax authorities no later than the 20th day of the first month of the next tax period.
To calculate the obligations under UTII, in addition to the basic profitability and physical indicators, it is necessary to take into account the corrective coefficients:
- K1 - its size is set annually by order of the Ministry of Economic Development of the Russian Federation (1.868 - for 2018);
- K2 (UTII) - the value of the coefficient is regulated by regional authorities, broken down by type of activity and other indicators. Its basic size is fixed in the Tax Code of the Russian Federation: the limit value of the K2 coefficient for UTII can be in the range of 0.005-1 (Article 346.29 of the Tax Code of the Russian Federation). The minimum period for which the value of the coefficient is set is 1 year.
The reduction factor K2 for 2018 (UTII) in some constituent entities of the Russian Federation and municipalities has been changed, let's consider its current values for a number of regions.
How to find out K2 for UTII 2018
In order for the calculation of the amount of the tax payment to be correct, it is necessary to substitute the actual parameters of the coefficient values into the calculation formula. According to UTII K2 (2018), valid in the region, can be found on the website tax service. For this you need:
- go to the site ]]> nalog.ru ]]> - K2 for UTII can be found if you select the tab with a list of taxes in force in Russia, go to "Special Modes" and select "UTII";
- at the bottom of the page there will be a block of information on regional specifics of legislation. It provides links to regional regulations that establish an “imputed” regime in the relevant territory, as well as the K2 coefficient for UTII for 2018 for a particular municipality.
If there were no “fresh” decisions or resolutions on the coefficient for 2018, then the K2 values of the previous year remain valid. If in the section with regional features there is no mention of new regional legal acts on UTII, K2 for individual entrepreneurs in 2018, as well as for legal entities, is applied in the value that was in effect in 2017. If the size of K2 in the region is not established, its value is taken equal to 1.
K2 for UTII for 2018: table
All constituent entities of the Russian Federation can set their own values for coefficient indicators, with the exception of Moscow - UTII is not valid in the capital. For one type of activity, several coefficients can be applied, which in general should not exceed the maximum value - 1.
It is rather difficult to present here in the form of a single table all K2 operating in the Russian Federation - taking into account the total number of municipalities and types of "imputed" activities, such a table will contain a huge number of indicators. We will give the current K2 coefficients for some regions.
For example, K2 for 2018 (UTII) of St. Petersburg is fixed by the Law of St. Petersburg of June 17, 2003 No. 299-35 (updated by the provisions of the law of February 22, 2017 No. 103-15). This is how the table of the main coefficient values for St. Petersburg looks like:
|
Direction of activity |
The range of values for UTII K2 St. Petersburg (depending on the address) |
|
Domestic services |
0.4 to 0.6 |
|
with the exception of: |
|
|
0.2 to 0.4 |
|
|
|
0.6 to 0.8 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Veterinary services on the territory of the veterinary clinic |
|
|
Veterinary services at the client's premises |
|
|
Repair, maintenance, car wash, parking services, cargo transportation |
|
|
Passenger transportation |
|
|
Retail trading floors area up to 5 sq.m.: |
|
|
0.2 to 0.4 |
|
|
|
0.2 to 0.4 |
|
Retail trade on trading floors with an area of more than 5 sq.m.: |
|
|
0.1 to 0.2 |
|
0.2 to 0.3 |
|
|
|
Sphere of public catering |
|
|
0.2 to 0.25 |
|
|
Leasing outlets |
0.55 to 1 |
|
Retail trade in the premises of retail chains: |
|
|
|
|
|
|
The following table summarizes data on the coefficients of some cities:
- K2 (UTII) in 2018 in Perm is regulated by the Decision of the Perm City Duma dated November 29, 2005 under No. 200 (as amended on November 19, 2013). Values for UTND K2 (2018) within this city are divided into 4 zones. The address affiliation of objects to each zone is prescribed in Appendix 2 of Decision No. 200.
- K2 (UTII) in 2018 Stavropol region represents 35 municipalities. The table shows information on K2 UTII in 2018 Stavropol - Decision of the City Duma of November 11, 2005 under registration No. 148 (as amended on May 31, 2017).
- K2 for 2018 (UTII) Kursk is regulated by the Decision of the Kursk City Assembly dated November 25, 2005 No. 171-3-RS (as amended on January 24, 2017).
- According to K2 (UTII) in 2018 of Voronezh, it is necessary to focus on the norms of Decision No. 179-II of November 16, 2005 (as amended on November 1, 2017).
- K2 for 2018 (UTII) Saratov - the values of key indicators are recorded in a separate document for each municipal district. In Saratov, the Decision of the City Duma of November 8, 2005 No. 64-630 (as amended on November 18, 2016) is in force.
- K2 for 2018 (UTII) Murmansk - the regulatory function is carried out through the Decision of the Council of Deputies dated November 7, 2005 No. 13-158 (as amended on January 26, 2017).
- K2 for UTII for 2018 Tambov - it is necessary to rely on the indicators reflected in the Decision of the City Duma No. 75 dated November 9, 2005 (as amended on November 29, 2017).
- K2 for UTII for 2018 Penza - the regulatory act is the Decision of the City Duma No. 240-16 / 4 with the publication date of November 25, 2005 (as amended on November 30, 2017).
- K2 for 2018 (UTII) Belgorod - the values of the parameters required for calculating the tax liability are approved by the Decision of the Council of Deputies No. 658 dated 10/30/2012 (as amended on 10/30/2012).
- The values of the correction coefficients K2 for 2018 (UTII) of Arkhangelsk are presented in Decision No. 67 with the date of issue of November 29, 2005 (as amended on November 30, 2016).
Table:
|
Activities |
UTII-coefficient K2 (2018) depending on belonging to the territorial zone of Perm |
K2 for 2018 (UTII) Kursk region (Kursk) |
K2 for 2018 Voronezh |
K2 (UTII) by type of activity Saratov |
K2 for 4 address zones of Murmansk |
K2 for 2018 Tambov |
K2 in 6 zones of Penza |
K2 for 2018 Belgorod |
Size K2 (UTII) for 2018 Arkhangelsk |
K2 for 2018 Stavropol |
|
Domestic services |
0.281 to 1 |
0.5 to 0.8 |
0.14 to 0.8 |
0.03 to 0.61 |
0.6 to 0.8 |
0.13 to 0.8 |
0.18 to 0.81 |
0.05 to 1 |
0.33 to 0.67 |
|
|
Veterinary services |
0.35 to 1 |
0.03 to 0.31 |
0.22 to 0.42 |
0.2 to 0.8 |
||||||
|
Repair, maintenance and car wash |
1, if the number of employees does not exceed 5 people |
From 0.93 to 1 - repair and maintenance |
From 0.37 to 0.75 if the number of employees does not exceed 20 people |
|||||||
|
0.7 with a staff of 5-10 people |
for car washes, K2 values change quarterly: |
From 0.23 to 0.57 with a staff of 21-40 people |
||||||||
|
0.5 with more than 10 employees |
|
From 0.2 to 0.48 with more than 40 employees |
||||||||
|
Open car park |
1, if the area of the parking area is less than 600 sq. m |
0.07 to 0.5 |
||||||||
|
0.7 if the territory allocated for parking has an area in the range of 600-1500 sq. m. |
||||||||||
|
0.5 for parking lots with a total area of more than 1500 sq.m |
||||||||||
|
One-storey closed parking |
||||||||||
|
Multi-level closed parking |
||||||||||
|
Cargo transportation |
0.65 to 1 |
0.27 to 0.63 |
||||||||
|
Transportation of passengers by passenger cars |
From 0.208 to 0.520 |
0.57 to 0.70 |
0.35 to 1 |
0.12 to 0.27 |
||||||
|
Transportation of passengers in buses |
0.110 to 0.320 |
0.19 to 0.50 |
0.3 to 0.4 |
|||||||
|
Retail trade (depending on the type of goods and the area of the trading place) |
0.06 to 1 |
0.260 to 1 |
0.15 to 1 |
0.03 to 1 |
0.12 to 1 |
0.18 to 0.9 |
0.55 to 1 |
|||
|
Catering services |
0.05 to 0.9 |
0.468 to 1 |
0.05 to 1 |
0.4 to 0.7 |
0.36 to 0.9 |
0.352 to 0.575 |
||||
|
0.250 to 0.354 |
0.16 to 0.6 |
0.005 to 0.25 |
0.3 to 0.4 |
0.1 to 0.4 |
0.175 to 1 |
|||||
|
Renting out housing |
0.4 to 0.6 |
0.15 to 0.8 |
||||||||
|
Leasing of commercial facilities |
0.250 to 1 |
0.5 to 0.7 |
0.47 to 1 |
0.06 to 0.48 |
0.6 to 0.9 |
0.15 to 0.5 |
Some legal acts assume an independent calculation of K2 (UTII) in 2018. For calculations, legislators have fixed in regulatory documents the formulas and initial values \u200b\u200bof the indicators used in the calculations (several coefficients applied simultaneously). This approach is used, for example, in such regional legal acts:
- Decision of the Tver City Duma No. 109, dated November 24, 2005 (as amended on November 23, 2016), by which K2 can be determined for UTII for 2018 in Tver;
- The decision of the City Council under registration No. 502 of 09/18/2012 reveals the algorithm of actions for the withdrawal of K2 on UTII for 2018 in Orenburg;
- Decision No. 293 of November 2, 2005 (as amended on November 23, 2016) adopted by the regional authorities regulates the procedure for calculating the exact value of K2 for UTII for 2018 in Omsk (the Omsk City Council put this legal act into effect by its Resolution of November 2, 2005 No. No. 1182);
- K2 (UTII) in 2018 of Vologda is determined according to the rules reflected in the Decision of 06.10.2005 No. 310 as amended. dated April 21, 2016 (the authorship of the document belongs to the Vologda City Duma);
- On October 26, 2005, the Volgograd City Council of People's Deputies adopted Decree No. 22/430 (as amended on December 24, 2014), which designated the mechanism for calculating K2 for 2018 (UTII) of Volgograd, taking into account the basic level of profitability in various areas of business activity.
In each subject of the Russian Federation, the values of the coefficients may differ depending on whether the territory belongs to a certain municipality. For example:
- according to K2 for 2018 (UTII), the Lipetsk region represents a differentiation of the coefficient values for 20 districts;
- for K2 for 2018 (UTII), the Irkutsk region introduced 42 regulatory documents, each of which regulates the distribution of coefficients for individual municipalities;
- in relation to K2 for 2018 (UTII), the Moscow Region introduced a differentiation of numerical indicators for 70 districts and urban districts;
- in relation to K2 for 2018 (UTII) Kemerovo region it is necessary to focus on one of the 33 legal acts, each of which regulates UTII in individual settlements;
- according to UTII coefficient K2 of Tatarstan - 45 regional solutions for municipal districts of the republic;
- to determine K2 for 2018 (UTII) of the Ivanovo region, it is necessary to look for its value in one of the 27 legal acts issued by the authorities of municipal districts.
When using any individual entrepreneur taxation regime, general or special, many questions arise regarding the choice of activity codes and individual numerical values \u200b\u200bthat are involved in any calculations. Codes and calculations (tax advance, tax itself, income amount) are an integral part of a businessman's reporting. Consider some points related to imputation ().
This can greatly facilitate the maintenance of UTII and other nuances of bookkeeping. service, try to minimize risks and save time.
Codes of types of business activities UTII 2019
Let's start with an important question about the codes of entrepreneurial activity on the imputation. What is the difficulty here? It is important to understand that they are not identical to the values of OKVED codes! Where are these UTII activity codes needed? They must be indicated in the application that the individual entrepreneur fills out in order to register as a taxpayer on imputed income or be removed from such registration. Another example: , section 2, line 010.
Where to see them?
We take the Order of the Federal Tax Service No. MMV-7-3 / [email protected] dated 06/26/18, which approves the form of the document, the procedure for filling out and submitting, and open Appendix No. 5. It contains a table of codes delimited by groups.
There are no changes to this list for 2019. I will list them briefly:
I will list them briefly:
- 01 — Household services
- 02 – Veterinary services (treatment of animals)
- 03 - Repair and maintenance, car wash
- 04 – Provision of parking spaces for motor vehicles – paid parking
- 05 — Cargo transportation
- 06 – Passenger transportation
- 07 – Retail trade through a fixed network with a trading floor
- 08 — Retail trade — through a stationary network without a hall / a non-stationary network with a trading place, the area of which is less than 5 sq.m.
- 09 — Retail trade - through a stationary network without a hall / a non-stationary network with a trading place, the area of which is more than 5 sq.m.
- 10 – Retail trade related to the delivery / delivery type
- 11 - Catering with customer service room
- 12 — Catering without a hall for customer service
- 13 — Outdoor advertising on advertising structures (billboards, other outdoor advertising)
- 14 – Outdoor advertising on automatic structures with image change
- 15 — Outdoor advertising with the use of an electronic type board
- 16 – Advertising on external / internal transport surfaces
- 17 – Accommodation and accommodation services of a temporary nature
- 18 – Provision of places for trading in a stationary network without a hall, in a non-stationary network, in catering facilities without halls for customers (with an area of \u200b\u200bthe place is not more than 5 sq.m.)
- 19 – Provision of places for trade in a stationary network without a hall, in a non-stationary network, in catering facilities that do not have a hall for service (with an area of \u200b\u200bmore than 5 sq.m.)
- 20 – Provision of land plots for objects of a stationary (non-stationary) network, catering facilities (with a plot area of \u200b\u200bno more than 10 sq.m.)
- 21 – Provision of land plots for objects of a stationary (non-stationary) network, catering facilities (with a plot area of more than 10 sq.m.)
- 22 — Sale of goods through the functionality of vending machines
Each code corresponds to a specific physical characteristic activity and basic monthly return - these figures are used to determine the imputed income for a particular activity.
Important! And here we make a digression and recall about OKVED codes. Since 2017, for users of special modes, new list household service codes. Therefore, we use the classifiers OKVED2 and OKPD2, the basis is the Decree of the Government of the Russian Federation No. 2496-r dated November 24, 2016.
Deflator coefficients K1 and K2 for UTII for 2019
Now let's think a little about coefficients. We have already talked about. The calculation involves the basic yield, the value of the established physical indicator, the size of the bet and two coefficients K1 and K2.
K1 is a corrective indicator that is the same throughout the country and does not depend on the type of entrepreneurial activity. In fact, it is a reflection of inflation. K1 is approved at the end of the year and is valid for the entire following year.
K1 has remained unchanged since 2015 - 1.798. Then began its gradual rise. In 2019, its value will be 1.915 (Order of the Ministry of Economic Development No. 595 dated 10/30/18).
K2 is a special coefficient approved at the regional level. Usually, its value rarely changes, but you still need to ask if the coefficient of the last year has been preserved. To do this, just contact your tax office or look at official regional sources.
Well, that's all about the coefficients and codes of UTII activities. If you have questions, ask in the comments.
