UTII is one of the tax regimes that is only suitable for certain types entrepreneurial activity. It has its own advantages and features, which we will discuss next.

Basic concepts about UTII

The single tax on imputed income (UTII) is not suitable for taxing legal entities or entrepreneurs. This is a system of taxation of hotel types of entrepreneurial activity. For this reason, it is possible to combine this taxation system with both the simplified taxation system and the general one.

Here are some of the features of this tax:

1. UTII was mandatory until 2013. Starting from the first of January, it became voluntary.
2. Real revenue does not affect the final amount of tax. Imputed income has the greatest impact. Therefore, in everyday life, UTII is also called “imputation”.
3. UTII, unlike many other taxation regimes, is not regulated by a special law, but by a separate article in the Tax Code of the Russian Federation. UTII is separately devoted to chapter 26.3.
4. UTII is often combined with “simplification”, while for one type of activity one taxation regime is chosen.

What falls under UTII?

One of the main features of UTII is that only strictly defined types of activities fall under it. Other activities need to be taxed under a different system of taxation.

So, UTII is suitable for the following types activities:

1. Organization and provision of parking spaces for cars.
2. Household services.
3. Transportation services for people or goods.
4. Catering services.
5. Provision of temporary residence or accommodation.
6. Veterinary services.
7. Leasing or temporary possession/use of retail space.
8. Retail.
9. Car wash, maintenance and repair.

As a rule, UTII is used by entrepreneurs whose activities are included in the list. The fact is that such a regime is the most profitable and convenient for them.

Tax office clarifies that for some of the services described above, UTII can be applied only if specific conditions are met, which are negotiated personally with the businessman.

The value of the physical indicator of UTII and tax calculation

A physical indicator is a value regulated by Article 346.29 of the Tax Code. Consider some of them relevant for 2016:

1. car service . As physical indicators, employees working at the enterprise + directly an individual entrepreneur are taken. indicator basic return is the amount of 12,000 rubles.
2. Cargo transportation . The physical indicator is the number of vehicles involved in the transportation of goods. The base yield in this case is 6,000 rubles.
3. Trading through the machine . Physical indicator - the number of operating machines. The basic yield is 4500 rubles.
4. Catering services without specialized premises . The physical indicator is the number of people working in the service sector. 4500 rubles - basic profitability.
5. Renting out residential premises . The physical indicator is the total rentable area. The base yield is calculated as 1,000 rubles for each sq. m.

Other indicators can be found in the table:

To calculate UTII, an individual entrepreneur will need to take a suitable indicator from the table, multiply it by the base yield, then by the K1 (inflation) and K2 (type of activity) coefficients, as well as the UTII rate, which is 15%.

Thus, for example, if a room of 20 sq. m., then UTII will be:

20*1000*K1*K2*15%

In our next article we will talk in more detail.

Trading floor for UTII

Issues related to the trading floor for UTII often correlate with the measurement of its area. That is, the tax will be calculated directly from the scale of the area, respectively, it is beneficial for a businessman if this area is smaller - then the tax will be less. What do financiers think about this issue?

1. Only those areas where direct trade is carried out are taken into account in the calculation of the area of ​​the trading floor.
2. The scope of the UTII tax includes areas where special equipment is placed for demonstrating goods, directly for trade and services, as well as for making cash accounts.
3. The calculation does not include utility rooms of the enterprise, as well as other areas where customers are not served.

According to the calculations of the area, the entrepreneur can orient title and inventory documents to the area, which, as a rule, indicate a certain layout of the trading floor and individual appointments.

What you need to know about UTII? (video)

The following video will help you learn everything about the UTII taxation regime, where an experienced accountant explains complex information in a simple and clear language:

It is beneficial to include hotel types of business activities in the UTII taxation system. The calculations take into account physical indicators and basic returns, as well as inflation rates and the type of activity that is established by local regulations.

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So, a physical indicator characterizes a certain type of entrepreneurial activity and is used to calculate a single tax on imputed income.
According to paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation, the unit of a physical indicator can be:

• an employee (including an individual entrepreneur);
• trading place;
• seat;
• land plot;
• square meter;
• vehicle;
• vending machine, etc.

How to define a physical indicator? For some "imputed" activities, this is not difficult to do. For example, when rendering household services, when calculating a single tax on imputed income, the indicator "number of employees, including an individual entrepreneur" should be taken into account, and when selling goods using vending machines - "number of vending machines". But in relation to retail, determining which physical indicator to use is sometimes not so simple. Here, first of all, it is necessary to find out how the trade is conducted:

• through a stationary trading network with trading floors;
• through a stationary trading network that does not have trading floors;
• through objects of a non-stationary trading network;
• through delivery and (or) peddling trade.

And this can help to understand the title and inventory documents (Letter of the Ministry of Finance of Russia dated 14.04.2006 N 03-11-04 / 3/200).

Example 1 Kotofey LLC provides veterinary services in the city of Lyubertsy, Moscow Region. The veterinary clinic employs seven doctors, one of whom is the general director of the organization. Accounting is handled by the CEO himself. In addition, the organization has an administrator. Let us determine the value of the physical indicator and calculate the single tax on imputed income for the 1st quarter of 2013.

Solution

The system of taxation in the form of a single tax on imputed income in the territory of the city of Lyubertsy should be applied in accordance with the Decision of the Council of Deputies of the Lyubertsy municipal district of February 28, 2007 N 184/20 (as amended by the Decision of October 08, 2008 N 331/38).
The K2 value for 2013 was established by Decision No. 186/30 of 08.11.2012 and for veterinary services is 1.
The value of the deflator coefficient K1 in 2013 is 1.569.

Note. The deflator coefficient K1 for 2013 was approved by the Order of the Ministry of Economic Development of Russia dated October 31, 2012 N 707.

When providing veterinary services, the physical indicator is "the number of employees, including an individual entrepreneur." The basic yield is 7500 rubles. per month.

The value of the physical indicator in this case is 8 people in all three months.

Thus, the amount of the unified tax on imputed income payable for the 1st quarter of 2013 is 42,363 rubles. .

Above, we considered an example in which a physical indicator has the same value throughout the entire tax period (quarter).
However, in practice there are often situations when the value of a physical indicator has changed during the quarter. The reasons may be different. For example, one of the employees quit, part of the area of ​​the trading floor was rented out, a car used for transporting goods was sold.
Next, we consider what changes should be taken into account when calculating the single tax.

What is meant by a change in a physical indicator

Chapter 26.3 of the Tax Code of the Russian Federation does not decipher what, in order to pay a single tax on imputed income, should be understood as a change in a physical indicator. Therefore, we turn to the regulatory authorities for clarification.

In the Letter of 01.02.2012 N ED-4-3 / [email protected] The Federal Tax Service of Russia indicated that the case when the operation of an object that was previously used in "imputed" activities will not be considered a change in a physical indicator.

For example, during the re-equipment in the second month of the quarter of a trade organization object - a store into a warehouse, there is not a change in the value of the physical indicator (sales area), but the termination of activities in the retail trade through the specified trade object.

In this case, when calculating the amount of UTII for the quarter in relation to such a repurposed retail facility, the following should be indicated in the tax return:

• for the second month of the quarter - the same area of ​​the sales floor of the store as for the first month of the quarter;
• for the third month of the quarter, on line 070 of the tax return for a single tax on imputed income, a dash must be put, since retail trade through this object of organization of trade (shop) is no longer carried out.

Note. The UTII declaration form was approved by Order of the Federal Tax Service of Russia dated January 23, 2012 N ММВ-7-3 / [email protected]

A similar opinion is shared by the judges (Resolutions of the FAS Central District dated 09.12.2005 N A48-1493 / 05-8 and the North Caucasus District dated 08.30.2005 N F08-3948 / 2005-1583).

As for the financial department, in the Letter dated July 29, 2009 N 03-11-06 / 3/196, it indicated the following.

Filling out a UTII declaration: detailed instructions

An organization or an individual entrepreneur that has terminated its "imputed" activity should not pay a single tax on imputed income starting from the 1st day of the month in which they were deregistered by the tax authority as a UTII payer. At the same time, the financial department noted that an organization or an individual entrepreneur may not calculate a single tax on imputed income for the month in which they stopped using the object of organization of activity, only on condition that in the same month they were deregistered as a single tax payer . If they receive a notice of deregistration as an "imputer" in the next month, then the previous month should be included in the calculation of the single tax.

In an earlier Letter dated October 19, 2007 N 03-11-04 / 3/411, the Ministry of Finance of Russia considered cases that are recognized as a change in such a physical indicator as "sales area (in square meters)". These include:

• transfer of part of the used trading floor for rent;
• re-equipment of part of the area of ​​the trading floor for a warehouse.

However, such a change in the value of a physical indicator must be documented. For example, the re-equipment of a part of the area of ​​the trading floor for a warehouse can be confirmed by an explication issued by the Bureau of Technical Inventory, which indicates the area of ​​the trading floor directly used for retail trade.

Organizations and individual entrepreneurs can confirm the transfer of part of the area of ​​the trading floor for rent by an appropriate lease agreement.

Thus, taking into account the foregoing, we can conclude that a change in the value of a physical indicator in order to pay a single tax on imputed income should be understood as a decrease or increase in the number of objects used (for example, the number of vending machines) or their qualitative characteristics (for example, the area of ​​\u200b\u200bthe customer service hall ).

We take into account the change in the physical indicator when calculating UTII

The accounting procedure for calculating the single tax on imputed income for changes in the value of a physical indicator is prescribed in paragraph 9 of Art. 346.29 of the Tax Code of the Russian Federation. According to this procedure, the specified change should be taken into account from the beginning of the month in which it took place. Let's look at this with an example.

Example 2 Let's use the conditions of example 1 and suppose that on February 20, 2013 one of the employees of the veterinary clinic quit, and on March 11, 2013 two new doctors and one nurse were hired. Calculate the single tax on imputed income payable for the first quarter of 2013.

Solution

In this case, there is a change in the value of the physical indicator "the number of employees, including an individual entrepreneur." And, as we said above, the organization needs to take this change into account when calculating the single tax on imputed income from the beginning of the month in which it took place, that is, starting from February 2013.

This means that in January the value of the physical indicator will remain equal to 8, but in February and March it will be different. So, in February the number of employees of the organization was 7 people, and in March - 10 people.

Thus, the amount of the unified tax on imputed income payable to the budget for the 1st quarter of 2013 is 44,128 rubles.

April 2013

In 2017 year UTII as a special tax regime is applied by organizations and individual entrepreneurs. Previously, it was planned to cancel this taxation system from 2018, but the Government of the Russian Federation postponed the abolition of UTII to 2021. So there is still time to use UTII, so let's talk about the formula for calculating UTII in 2018.

UTII is an imputed tax that does not depend on the actual income of an individual entrepreneur or organization. It applies to certain types of activities.

Rounding a physical indicator on UTII - how to make the numbers round

The tax is calculated according to a special formula.

In our today's article, we will consider the formula for calculating UTII 2018, as well as examples of calculating tax payable.

Application of UTII in 2018

It should be noted that when paying UTII, individual entrepreneurs and organizations are exempted from paying such taxes:

• on property;
• on profit (personal income tax);
• value added (VAT).

In general, the possibility of applying the single tax on imputed income is regulated by regulations local authorities. At the same time, the procedure for paying UTII may be different due to the fact that in different regions the coefficient K2 may differ.

The use of UTII involves the payment of tax, based on the amount not of the actual, but of the income imputed by the officials of the individual entrepreneur or organization.

The UTII formula of 2018 includes the base yield, as well as physical indicators and coefficients K1 (deflator) and K2 (corrective).

Choosing UTII, individual entrepreneurs and organizations are obliged, within five days after the start of activities on UTII, to register as payers of this tax. Conducting activities on UTII without registration entails a fine in the amount of 40,000 rubles or 10% of the potentially received income.

UTII is not entitled to apply individual entrepreneurs and organizations with more than 100 employees.

Changes in UTII in 2018

Since 2015, regional authorities have been given the right to reduce the main UTII tax rate from 15% to 7.5% from the next reporting year.

In 2016, the correction factor K1 was supposed to be 2,083, but the ministry economic development The Russian Federation decided to leave K1 at the level of 2015 - 1.798. For 2017, K1 in the amount of 1,798 continued to operate in order to calculate UTII.

Thus, during three years (2015, 2016, 2017) there were no significant changes in this taxation system. Application tax deductions, the procedure for making insurance premiums for individual entrepreneurs and organizations will remain the same.

But 2018 brought a not-so-pleasant surprise. A draft law was proposed for consideration by legislators, increasing K1 from 2018 by 3.9% of K1 in force in 2017. The bill was passed and signed by the president. With such a percentage increase, K1 in 2018 for calculating UTII amounted to 1.868.

Types of taxable activities UTII

The obligation to pay UTII arises from individual entrepreneurs and organizations that operate in the following areas:

1. Retail trade (object area - no more than 150 sq.m.).
2. Household services.
3. Veterinary services.
4. Public catering (object area - no more than 150 sq.m.).
5. Hotel business and rental housing.
6. Provision of services for the lease of places of trade, land plots (except for gasoline and gas filling stations, facilities with an area of ​​more than 500 sq. m.).
7. Distribution and (or) placement of advertising.
8. Repair, maintenance, washing of vehicles.
9. Providing parking.
10. Delivery of passengers and cargo.

A complete list of UTII activities is contained in article 346.26 of the Tax Code of the Russian Federation.

The formula for calculating UTII 2018

The UTII formula for 2018 is as follows:

UTII \u003d x FP x K1 x K2 x15%

- basic income. It is determined by the tax code for each type of activity. It can be retail, provision of personal services and much more.

Article 346.29 of the Tax Code of the Russian Federation contains information on basic profitability and physical indicators for types of UTII activities.

You can find the basic income table on this page.

FP - physical indicators. When calculating the FF, they are rounded to whole numbers.
K1 is the deflator coefficient established by the government of the Russian Federation. In 2018, it is equal to 1.868.
K2 is a correction factor. It is determined by local authorities and can vary from 0.005 to 1.
15% - UTII tax rate.

To pay the tax for the quarter, the resulting value should be multiplied by three.

Terms of payment of UTII in 2018

The deadline for paying UTII in 2018 is no later than the 25th day of the first month following the reporting quarter:

for the 4th quarter of 2017 until 01/25/2018;

for the 1st quarter of 2018 until 04/25/2018;

for the 2nd quarter of 2018 until 07/25/2018;

for the 3rd quarter of 2018 until 10/25/2018;

for the 4th quarter of 2018 until 01/25/2019.

Reducing UTII on insurance premiums

According to Article 346.32 of the Tax Code of the Russian Federation, the amount of UTII calculated for the quarter can be reduced by mandatory insurance premiums actually paid in this quarter. At the same time, it does not matter for what period the contributions are accrued (clause 1 clause 2 article 346.32 of the Tax Code of the Russian Federation). In this case, it matters whether the UTII payer is an employer or not:

• individual entrepreneurs who are not employers reduce the amount of the single tax by the full amount of insurance premiums paid for themselves for compulsory pension insurance and compulsory medical insurance;
• individual entrepreneurs using hired labor reduce the amount of the calculated single tax on paid insurance premiums for themselves and for employees, but not more than 50% of the accrued amount of UTII.

Examples of calculating UTII in 2018

Example 1

An individual entrepreneur who works without employees and provides veterinary services:

- 7500 rubles;
FP - 1 (person - IP);
K1 - 1.798;
K2 - 1.

UTII = 7,500 × 1 × 1.798 × 1 × 15% = 2,023.00 rubles per month.

To calculate UTII for the quarter:

2,023 × 3 = 6,069.00 rubles.

Example 1 is calculated for 2017, for 2018 only K 1 changes, respectively, the amount of UTII for the quarter in 2018, for the same IP will be:

UTII \u003d 7500 x 1 x 1.868 x 1 x 1 x 15% \u003d 2,101.5 rubles per month.

To calculate UTII for the quarter:

2,101.5 x 3 = 6,305.00 rubles.

An increase in K1 in 2018 for this individual entrepreneur will lead to an increase in tax for 236.00 rubles per quarter.

Individual entrepreneurs without employees have the right to reduce the UTII tax by the entire amount of insurance premiums paid in the billing period.

Let's take an example.

The individual entrepreneur during the 1st quarter paid insurance premiums in the amount of 6,998.00 rubles for himself. Therefore, this individual entrepreneur will not have UTII for payment, since:

The difference between the estimated UTII of 6,069.00 (in 2017) and 6,305.00 (in 2018) will be negative. Sum fixed contributions turned out to be more than the calculated UTII.

Example 2

Sole proprietor who works with 2 employees and provides car wash services:

- 12,000 rubles;
FP - 3 (IP + employees);
K1 - 1.798;
K2 - 1.

UTII = 12,000 × 3 × 1.798 × 1 × 15% = 9,709.00 per month.

To calculate UTII for the quarter:

9,709.20 × 3 = 29,128.00 rubles.

Similarly, for 2018, UTII will be:

UTII = 12,000 x 3 x 1.868 x 1 x 15% = 10,087.00 per month.

To calculate UTII for the quarter:

10,087.20 x 3 = 30,262.00 rubles.

In Example 2, the IP uses hired labor. The amount of contributions paid in the billing quarter for himself and for employees amounted to 20,000 rubles. But it is impossible to reduce the tax in the case of hired labor by the entire amount of paid insurance premiums. The tax in this case is reduced by no more than 50%. It turns out that the following amounts are subject to payment for the billing quarter:

• 29,127.6 x 50% = 14,563.00 rubles in the settlement quarter of 2017;
• 30,261.60 X 50% = 15,131.00 rubles in the settlement quarter of 2018.

also interesting:

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Basic profitability of UTII in 2018

A single tax on imputed income (“imputation” or UTII) is a system of taxation of certain types of business activities. Unlike other tax regimes, UTII is taken not from actually received, but from imputed income (which is assumed by the state from the entrepreneur).

In our today's material, we will find out how the calculation of the basic profitability of UTII in 2018 is carried out for various types of activities. And at the bottom of the page, the reader will find a table of the basic profitability of UTII.

Basic profitability of UTII

To calculate UTII, you need to know certain parameters:

• basic return;
• physical indicator;
• coefficient K1;
• coefficient K2.

Basic profitability is a conditional profitability (per month) per unit of a physical indicator that characterizes the activity of an entrepreneur in various conditions.

The basic yield on UTII is established by the Tax Code of the Russian Federation.

A certain advantage of UTII is that the size of the entrepreneur's real income does not affect the amount of tax.

Physical indicator

In addition to the basic profitability, when calculating UTII, a physical indicator is used that characterizes a certain type of activity. In accordance with paragraph 3 of Article 346.29 of the Tax Code of the Russian Federation, a physical indicator can be:

• the IP itself or its number of its employees;
• square meter;
• trading place;
• seat;
• vehicle;
• land plot.

Unlike the value of the basic UTII yield, which will remain unchanged when calculating the tax, the physical indicator can change during the tax period and take on different values.

Correction factors K1 and K2

In addition to the base yield and physical indicator, two adjustment factors are used in the UTII calculation formula.

K1 is the deflator coefficient, which is set by the government of the Russian Federation for one year.

In 2017, K1 remained at the level of 2015 and 2016 - 1.798.

For 2018, K 1 for calculating UTII is 1.868.

K2 is a coefficient that is set by local authorities for one year for all types of services.

The value of K2 can be found on the website of the Federal Tax Service or in your tax office.

The formula for calculating UTII in 2018

It should be noted that the formula for calculating UTII is the same for both organizations and individual entrepreneurs:

UTII \u003d x FP x K1 x K2 × 15%, where:

UTII - the estimated value of the tax for the period;
- basic profitability of UTII 2018 (set at the state level) from the table below;
FP - the value of a physical indicator depending on the object of taxation - the area of ​​\u200b\u200bthe trading floor, the number of employees, or something else;
K1 is the deflator coefficient set for 2018;
K2 is a correction factor set by local authorities for 2018. To find out the value of the correction factor K2 for 2018, go to the website of the Federal Tax Service, indicate the code of your region and enter the section of the UTND "Peculiarities of regional legislation".
15% - UTII rate.

An example of calculating UTII in 2018

The company provides motor vehicle repair services. For this type of activity, the physical indicator is the number of employees, including individual entrepreneurs. 10 people worked in the first quarter, 11 in the second, and 10 in the third.

Physical indicators and basic profitability of UTII

The basic yield in accordance with paragraph 3 of Article 346.29 of the Tax Code of the Russian Federation is 12,000 rubles. The deflator coefficient K1 for 2018 is set at 1.868. K2 for a specific region and type of activity - 0.9.

Thus, the calculation of UTII in 2018 for a specific type of activity for the first quarter is determined as follows:

12,000 x 1.868 x 0.9 x (10 + 11 + 10) x 15% = 93,811 rubles.

The individual entrepreneur has the right to reduce the amount of the calculated tax by the amount of insurance premiums paid in the 1st quarter for himself and for employees, but not more than 50% of the calculated tax.

For example, the amount of contributions for employees listed in the 1st quarter amounted to 42,000 rubles, the amount of fixed contributions transferred by an individual entrepreneur for himself in the 1st quarter amounted to 6,000 rubles.

The total amount of contributions amounted to 48,000 rubles, but UTII can only be reduced by 93,811: 2 = 46,906 rubles.

Therefore, under these conditions, the IP will pay 46,905 rubles for the 1st quarter of 2018.

Table of basic profitability of UTII 2018

The reader can download the table of basic profitability of UTII 2018 from the link below:

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The answer to this question was prepared by the specialists of the Federal Tax Service of Russia for the Krasnoyarsk Territory for the newspaper "Tax News of the Krasnoyarsk Territory" No. 8, April 2012.

I ask you to clarify the controversial situation related to UTII. An individual entrepreneur carries out activities in retail trade. The range of goods sold includes: women's clothing, haberdashery (belts, scarves, gloves, hats), bags, plastic jewelry (beads, bracelets). When calculating the single tax, the taxpayer applies the adjustment coefficient K2 - 0.6, because revenue from the sale of clothing and accessories does not exceed 80%, and bags and jewelry are classified by the entrepreneur as other non-food products. The tax inspectorate insists that the entrepreneur apply the coefficient K2 - 1. Meanwhile, in a number of sources there are various recommendations related to the simultaneous sale of goods for which different values ​​​​of the coefficient K2 are established:

1) application of the maximum K2 of all values;

2) the use of K2, corresponding to goods with the largest share in revenue;

3) the calculated coefficient K2 is proportional to the proceeds from the sale of different groups of goods, which was proposed by the Ministry of Finance of Russia in Letters No. 03-11-04/3/331 of 18.07.2008, No. 03-11-04/3/197 of 21.04.2008.

In the Decision of the Krasnoyarsk City Council dated November 29, 2005 No.

The value of physical and other indicators of UTII in 2017–2018

No. V-137 as amended by Decision of the Krasnoyarsk City Council of Deputies dated 10/14/2010 No. V-123, the principle of determining K2 in case of simultaneous sale of goods for which different values ​​of K2 are established has not been established. Please clarify the question of the correctness of determining the coefficient K2 in the situation described.

The application of the taxation system in the form of paying a single tax on imputed income for certain types of activities is regulated by Chapter 26.3 of the Tax Code of the Russian Federation and is put into effect by regulatory legal acts of the representative bodies of municipal districts, urban districts, laws of federal cities of Moscow and St. Petersburg and is applied along with general system of taxation and other taxation regimes.

Decision of the Krasnoyarsk City Council dated November 29, 2005 No. B-137 “On the taxation system in the form of a single tax on imputed income for certain types of activities in the city of Krasnoyarsk” (with subsequent amendments and additions) established the application of the taxation system in the form of a single tax on imputed income in relation, in particular, to retail trade carried out through shops and pavilions with a trading floor area of ​​​​not more than 150 square meters for each trade organization object, as well as the values ​​​​of the adjustment coefficient of basic profitability K2, taking into account the totality of the specifics of doing business, were approved.

Thus, the value of the K2 coefficient is set at 0.6 for retail trade in non-food products (with the exception of the sale of spare parts and components for vehicles (vehicle care products), tires, batteries, snowmobiles, jet skis, all-terrain vehicles, jewelry and ( or) jewelry.

When selling a group of goods or their parts: household appliances (radio-electronic equipment, household machines, appliances); office equipment; computers; cell phones, including components and spare parts for the above goods; perfumery and cosmetic products; furniture; clothes and (or) shoes; plumbing; building materials, including finishing materials; alcoholic products; beer and (or) tobacco products, the revenue from which for the tax period is at least 80 percent of the total revenue for each object of the organization of trade, the value of the coefficient K2 = 1.

To classify any goods sold at retail to a certain group, one should be guided by the All-Russian Classifier of Products by Type of Economic Activity OK 034-2007 (KPES 2002).

According to this classifier, clothing retail services include goods belonging to group 52.42 (including retail sales of hats, gloves, ties, scarves, belts, suspenders, etc.)

The types of goods related to clothing are defined by class 18 "Clothes" of the classifier.

Products "Bags" belong to class 19 "Leather products" of the classifier.

Bijouterie belongs to class 36 "Industrial goods, not included in other groups, other" of the classifier.

In accordance with Art. 346.26 of the Tax Code of the Russian Federation, payers of a single tax on imputed income are organizations and individual entrepreneurs engaged in business activities subject to a single tax on the territory of the subject of the Russian Federation in which the tax is introduced.

Taxpayers carry out their entrepreneurial activities, subject to a single tax, in a constituent entity of the Russian Federation that are not registered in tax authorities of the subject of the Russian Federation in which they carry out the types of entrepreneurial activities established by paragraph 2 of Article 346.26 of the Tax Code, are required to register with the tax authorities at the place of implementation of this activity no later than five days from the start of this activity and pay a single tax, introduced in this subject of the Russian Federation.

If a taxpayer is registered and carries out activities within one subject of the Federation, he should not be registered for each place of his activity (Resolution of the Federal Antimonopoly Service of the East Siberian District of March 3, 2004 No.

No. А19-19656/03-33-Ф02-597/04-С1).

The single tax shall be paid 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. The amount of a single tax calculated for a tax period is reduced by taxpayers, firstly, by the amount of insurance premiums for compulsory pension insurance paid for the same period of time when taxpayers pay remuneration to their employees employed in those areas of the taxpayer's activities for which a single tax is paid ; secondly, the amount of insurance premiums in the form of fixed payments paid by individual entrepreneurs for their insurance.

What is a single tax on imputed income?

At the same time, the amount of the single tax cannot be reduced by more than 50%.

By general rule enshrined in Art. 19 of the Tax Code of the Russian Federation, taxpayers are organizations and individuals who, in accordance with the provisions of the Tax Code of the Russian Federation, are obliged to pay imputed tax.

We also want to remind you which persons are understood as "organizations" and "individual entrepreneurs".

Russian organizations - legal entities formed in accordance with the legislation of the Russian Federation. Legal status Russian organizations regulated by civil law. The concept of a legal entity is enshrined in paragraph 1 of Art. 48 of the Civil Code of the Russian Federation: “A legal entity is an organization that owns, manages or manages separate property and is liable for its obligations with this property, can acquire and exercise property and personal non-property rights on its own behalf, bear obligations, be a plaintiff and a defendant in a court. Legal entities must have an independent balance sheet or estimate. At the same time, the independence of the balance sheet consists in the fact that it reflects all property, receipts, costs, assets and liabilities of a legal entity. Structural subdivision or a branch of a legal entity can also keep accounting records and draw up a separate balance sheet. But this balance is not independent, since a number of costs, without which the activity of this unit is impossible, are not reflected in the accounting of the unit and its balance sheet. A legal entity is required to have a complete and complete, i.e. independent balance sheet. A legal entity is considered established from the moment of its state registration. A legal entity acts on the basis of a charter, or a constituent agreement and a charter, or only a constituent agreement.

Foreign organizations - foreign legal entities, companies and other corporate entities with civil legal capacity, established in accordance with the laws of foreign states, international organizations, their branches and representative offices established on the territory of the Russian Federation. Such foreign corporate legal entities pay taxes in the Russian Federation through their permanent representative offices (i.e. if a branch, office, representative office, agent network is opened in Russia, a construction site is deployed, etc.).

Each such separate division is considered an independent taxpayer for the purposes of taxation in the Russian Federation and pays taxes regardless of the results and characteristics of the activities of the entire company as a whole and its other Russian divisions.

In addition, individual entrepreneurs are taxpayers under the taxation system in the form of UTII. It should be borne in mind that the concept of "individual entrepreneurs" used in tax legislation is wider than the similar one enshrined in Art. 23 of the Civil Code of the Russian Federation, the concept of "persons engaged in entrepreneurial activities without forming a legal entity." In the tax code, individual entrepreneurs are understood, including such persons as private notaries, despite the fact that their activities in accordance with part 6 of Art. 1 of the Fundamentals of the legislation of the Russian Federation on notaries is not entrepreneurial. The Tax Code of the Russian Federation also refers to the entrepreneurial activities of private detectives, private security guards, which is inconsistent with the provisions of the Law of the Russian Federation "On Private Detective and Security Activities in the Russian Federation", as well as a number of other persons.

The legal status of individual entrepreneurs is regulated by the norms of civil legislation. State registration of individual entrepreneurs is carried out on the basis of an application of a person who wants to become one. individual, which can be handed over to the registration authority in person, or sent by mail. The application indicates the types of activities that the citizen intends to engage in. Registration is made on the day of receipt of documents.

In 2008, some taxpayers will have to say goodbye to "imputation". federal law 85-FZ chapter 26.3 of the Tax Code added a direct ban on the use of UTII by the largest taxpayers, as well as firms, under a property trust agreement. Recall that at present, only participants in a simple partnership are not entitled to pay a single “imputed” tax.

Also, firms providing services for warranty repair cars, as well as all those who trade in certain categories of transport. In particular, before organizations selling trucks and special vehicles, trailers, semi-trailers, trailers-dissolutions, buses of any type, will there be a choice to use the simplified tax system or the general regime? Now the ban applies only to retail trade in excisable vehicles: cars and motorcycles with engine power over 150 hp. With.

What type of taxation to choose for the type of cargo transportation

Why is the base yield on UTII set and how to find it

Basic profitability is the estimated, estimated amount of revenue of an economic entity, on the basis of which tax is calculated on. In this case, the actual amount of revenue does not matter.

The basic yield on UTII in 2018 is one of the key indicators in the formula for calculating imputed tax, which looks like this:

TAX \u003d BASE (KV) × ST,

BASE (HF) - total the tax base for each of the 3 months of the quarter for which the tax is paid;

ST - rate.

In turn, the BASE indicator for each month is calculated according to the formula:

BASE (MONTH) \u003d FP × COEF1 × DB × COEF2,

DB - basic profitability by type of activity of an economic entity;

FP is a physical indicator;

COEF1 and COEF2 are corrective coefficients (the second is considered to be reducing, we will find out later why).

How to find out the basic yield on UTII? Most of the components of the indicator formula BASE (MONTH) are defined in Art. 346.29 of the Tax Code of the Russian Federation. There, the table shows the indicators of the database for all types of activities allowed for imputation.

That is, the base yield on UTII for 2018 is set only at the federal level. But local authorities also have a large amount of authority in terms of determining the conditions for the application of UTII.

What are the powers of the regions in terms of determining the size of UTII

Local authorities (municipal structures, authorities in federal cities) have the right to establish:

• whether UTII will be applied in the territory under the jurisdiction of these authorities in principle and what specific types of activities can be carried out there on the imputation (clause 2 of article 346.26 of the Tax Code of the Russian Federation);
• the value of the coefficient KOEF2, by which the BD indicator is multiplied (clause 6, article 346.29 of the Tax Code of the Russian Federation).

The interval of possible values ​​of COEF2 is from 0.005 to 1. This is the reason for the fact that the coefficient is called decreasing. The value of the coefficient is determined based on the factors given in Art. 346.27 of the Tax Code of the Russian Federation, in particular, the specifics of the assortment, seasonality, characteristics of the place of business.

Thus, the value of the DB is established by the Tax Code of the Russian Federation, but its impact on the final calculation of the tax payable depends on the position of the legislator of the municipality in which the taxpayer operates.

It can be noted that the BD indicator is inextricably linked with the FP indicator. The fact is that the value of the basic return necessarily correlates with a physical indicator, which can be represented, in particular:

• the number of employees in the state of the taxpayer (if he is an individual entrepreneur, then taking into account him) - as a rule, in the field of personal services (for example, hairdressing);
• the number or area of ​​trading places - in retail;
• the number of cars, seats - in the field of transport services;
• the area of ​​the hotel, hostel - in the field of services for the organization of temporary accommodation.

In the Russian capital, UTII is not currently applied at all. This tax regime was abolished by the law of the city of Moscow dated 26.01.2011 No. 3.

Consider a small table of basic profitability for UTII in 2018 in the indicated business segments and related ones. Be sure to take into account the specifics of the FI and KOEF2 indicators.

Examples of profitability in the table: hairdressing and other household

Let's start with the basic profitability of hairdressing services under UTII and others that are in demand in household services in 2018.

Note that the physical indicator for all these types of services is the same - this is the number of employees (if the employer is an individual entrepreneur, then the state is considered along with it, even if it does not actually participate in interaction with customers).

Yield Examples: Retail

* If a trading floor with an area of ​​up to 5 meters is used, the DB is equal to 1800, and the FP is represented by the floor area in square meters. meters.

Don't know your rights?

Depending on the specific type, different KOEF2 indicators can be set in the region. In St. Petersburg, for the sale of milk and bread (at facilities without trading floors), indicators of 0.4 or 0.2 are set for different municipalities (by the way, the same coefficients are determined for sales using vending machines). Coefficients of 1.0 and 0.5 are set for trade in other types of goods.

Examples of profitability: transport (cargo transportation and other services)

Now about the basic profitability of cargo transportation on UTII and related types of transport services.

KOEF2 indicators in these types of activities may vary significantly. In St. Petersburg, for example, in the case of the carriage of goods, the coefficient (in all municipalities) is 1, and for the carriage of passengers - 0.25.

Profitability examples: hotels and hostels

Now about the basic profitability of hotels on UTII and other objects for temporary residence. The Tax Code of the Russian Federation defines only one permitted type of activity in this segment - services for temporary residence and accommodation. They are installed:

• DB - 1000 rubles;
• FP - the area of ​​​​the facility (in square meters), where temporary residence of citizens is organized.

Both at the level of the Tax Code of the Russian Federation and at the level of local legislation, it is not practiced to single out any specific types of activities within the framework of these types of services. The value of the basic profitability of UTII-2018 by type of activity of a different nature (if we compare, for example, the accommodation of guests in a five-star hotel and camping in nature) is the same in this case.

In relation to the database for the services under consideration, the regions, however, can set different (albeit comparable) values ​​of the KOEF2 indicator. It can be equal, for example:

• 0.85 (decision of the City Council of Rostov-on-Don dated August 23, 2005 No. 37);
• 1 (Decision of the Council of Deputies of the city of Khimki dated 03.10.2007 No. 13/3).

In many cities where UTII operates, the corresponding taxation system cannot be applied when maintaining hotel business. For example, in St. Petersburg it is impossible to conduct such a business on UTII.

The base yield for UTII is set at the level of federal legislation. It is combined with a physical indicator and is included with it in the formula for calculating the imputed tax. The database is set at the federal level, but can be adjusted by a reduction factor in the amount determined by local authorities.

The base yield on UTII for 2019 is approved by the Tax Code (clause 3 of article 346.29). This indicator is an integral element in calculating imputed tax liabilities, it has a different value for each of the possible types of entrepreneurial activity. Additionally, business entities must take into account physical indicators, as well as the value of the correction factors K1 and K2 that are required for use in calculations.

Basic profitability of UTII

The basic UTII yield for the 2019 tax period is the same for all regions. This indicator is expressed in fixed amounts in whole rubles without kopecks. When calculating imputed income, the basic income must be multiplied with the corresponding physical indicator.

The basic profitability of UTII 2019 by type of activity is multiplied by the deflator coefficient K1 (in 2019 it is 1.915). If at the local level there is a need to adjust the taxable amount (for example, due to unfavorable business conditions in a particular area), the local authorities set a reduction factor K2. The value of the coefficient is possible from 0.005 to 1, it can change annually.

Table of basic profitability of UTII - 2019

The value of the basic yield is not adjusted by the local authorities, the approval of the size of this indicator is in the competence federal bodies power - the profitability of a physical indicator unit is fixed in Art. 346.29 of the Tax Code of the Russian Federation. The table of the basic profitability of UTII 2019, presented below, contains the code for the type of "imputed" activity (from Appendix No. 5 to the Procedure for filling out the UTII declaration, approved by order of the Federal Tax Service of Russia dated 06.26.2018 N ММВ-7-3 / [email protected]), areas of business, a physical indicator for which taxation is carried out, and a basic level of profitability.

Codes of basic profitability for UTII(by type of activity)	Entrepreneurship	Parameter taken as the basis for the calculation (physical indicator)	Basic profitability for UTII (by type of activity)
	Domestic services	The calculation is carried out with reference to the number of employees, if we are talking about individual entrepreneurs, it is taken into account in the total number of employees	7.5 thousand rubles
	Services in the field of veterinary medicine	The tax is charged for each employee, including individual entrepreneurs	7.5 thousand rubles
	Repair and maintenance of vehicles, car wash services	The number of hired personnel, taking into account the IP itself	12 thousand rubles
	Parking lots, storage of vehicles in paid parking lots	The number of square meters occupied by the car park
	Trucking	The number of vehicles involved in transportation is taken into account	6 thousand rubles
	Passenger trucking	The key benchmark is the number of seats in those operated by road transport vehicles	1.5 thousand rubles
	Retail trade in stationary outlets with a service hall	This UTII yield code is characterized by the fact that the tax base is indicated for each sq. m of sales area	1.8 thousand rubles
	Retail trade through stationary outlets without service halls, as well as retail trade using non-stationary facilities (with an area of ​​\u200b\u200bno more than 5 sq.m)	Number of trading places	9 thousand rubles
	Retail sale of goods in stationary conditions without a service hall or using non-stationary facilities with an area of ​​​​5 sq.m.	Trade object area	1.8 thousand rubles
	Retail sales or distribution	Number of employees, including individual entrepreneurs	4.5 thousand rubles
	Catering services provided in service halls	Hall size in sq. m	1 thousand rubles
	Catering services provided in facilities not equipped with a hall for serving visitors	Number of employees, including individual entrepreneurs	4.5 thousand rubles
			3 thousand rubles
		Quantity sq. m of exposed area occupied by advertising image	4 thousand rubles
		Area (in sq.m) of the light-emitting surface	5 thousand rubles
		Yield is applied to each vehicle used for advertising purposes	10 thousand rubles
	Hotel business (temporary accommodation and accommodation services)	Leased area (in sq. m)	1 thousand rubles
	Lease of trade and public catering facilities (if there is a service hall, or without it, if the area of ​​​​the object is not more than 5 sq.m)	Number of objects for rent	6 thousand rubles
	Lease of trade and public catering facilities without a trading floor and a service hall (with an area of ​​​​more than 5 sq.m)	The area of ​​the leased object	1.2 thousand rubles
	Lease of land plots with an area of ​​not more than 10 sq. m for the placement of retail facilities or catering establishments	Number of plots handed over	10 thousand rubles
	Lease of land with an area of ​​more than 10 sq.m. for the implementation of trading activities or the operation of catering facilities	Plot area (in sq.m)	1 thousand rubles
	This UTII yield code is provided for vending (trading through vending machines)	Number of used vending machines	4.5 thousand rubles

One of the most common and sometimes very beneficial tax that belongs to special taxation regimes is UTII - a single tax on imputed income calculated for certain types of activities. Consider the procedure for calculating it, for this you will need to know a number of parameters, such as basic profitability, adjustment factors and the value of a physical indicator.

A special accounting regime in the form of UTII can be applied by both organizations and individual entrepreneurs, the calculation procedure, reporting form, deadlines for submitting a declaration on it and the tax payment procedure are the same for them, like all calculation coefficients. All legal issues related to this tax are regulated by the 2nd part of the Tax Code of the Russian Federation, chapter 26.3.

One of the significant advantages of this taxation system is that the taxpayer's income does not affect the amount of taxes, because. for its calculation, the concept of basic profitability is used, which is established by the state for certain types of activities. Nominally, it represents the income for each conventional unit for which profit is made, it can be employees, floor space, based on 1 sq. meter, 1 seat and other indicators.

The second indicator that is used in calculating the tax is a physical indicator. If the value of the base yield when calculating UTII is unchanged, then the second indicator involved in the calculation is set by the taxpayer and can be changed during the tax period.

And as already mentioned, depending on the object of taxation, the indicator can take on different values, for example, the number of employees, for example, at a Car Service - the total number of employees, in retail trade, the area in square meters is used, etc.

Correction factors K1, K2

The formula for calculating UTII uses two coefficients that are set by the government:

K1 - coefficient - deflator, annually set by the government of the Russian Federation at the end of the year for each subsequent year

K2 - local coefficient, which is also set for the year established by local authorities for each type of service (you can check it in your Federal Tax Service, where reports are submitted)

The value of the correction factor K1 for 2015 and 2016 is set at 1.798. In 2017, this ratio has not changed.

Formula for calculating UTII

The tax calculation formula is the same for both entrepreneurs and organizations:

UTII \u003d BD * FP * K1 * K2 * 15%

In this formula, UTII is the estimated value of the tax for the period

BD - an indicator of basic profitability, which is set at the state level, are indicated in the table below

FI - the value of a physical indicator, depending on the object of taxation, it can be: the area of ​​\u200b\u200bthe trading floor, the number of employees, etc.

K1 and K2 - correction factors

15 percent is the established rate for UTII

Attention! You can use our online calculator to calculate.

Basic profitability for UTII for 2018 table of values

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Type of services provided	The value of the physical indicator	Base rate of return (monthly rubles)
Repair, tech. maintenance and washing of vehicles		12000
Provision of household services	Number of employees (including individual entrepreneurs)	7500
Provision of veterinary services	Number of employees (including individual entrepreneurs)	7500
Delivery (peddling) trade (except for trade in: products made of precious stones; fur products; excisable goods; medicines; weapons and technically sophisticated household goods	Number of employees (including individual entrepreneurs)	4500
Provision of catering services (through catering facilities without a service hall)	Number of employees (including individual entrepreneurs)	4500
Provision of catering services (through catering facilities, if there is a service hall)	Service hall area (m2)	1000
Paid parking lots	Area, m2)	50
Provision of motor transport services	Number of vehicles used for transportation	6000
Retail trade in the presence of a trading floor (carried out through fixed network facilities)	Sales floor area (m2)	1800
Implementation of retail trade in a non-stationary trading network and stationary (without a trading floor)	For each trading place	9000
Provision of services for temporary accommodation or accommodation	Bedroom area (m2)	1000
Rental services in the markets (in other places of trade) of stationary trading places that do not have service halls	Number of transferred outlets	6000
Conducting distribution activities (placement of advertising)
Outdoor advertising, when using any means of applying an image (banners, billboards, etc.), with the exception of automatic image change	Advertising field area (m2)	3000
Outdoor advertising when using automatic image change	Advertising field area (m2)	4000
Advertising with light or electronic display	Advertising field area, scoreboard (m2)	5000
Placement of advertising on any vehicles, on trailers to them, including ships