When calculating UTII, entrepreneurs use the K2 coefficient to adjust the basic profitability. This parameter characterizes the peculiarities of doing business, including the mode of operation, the range of services, the amount of income, etc. The calculation of the K2 UTII coefficient is carried out by representatives of state authorities in cities with federal significance, but it can be calculated independently.
Instructions
Step 1
Check out a number of legislative provisions to determine the K2 UTII adjustment coefficient. For the range of goods sold, the calculation procedure is determined in accordance with the Letter of the Ministry of Finance of the Russian Federation No. 03-11-04 / 3/331 of 18.07.2008. To determine the sub-coefficients K2, you must refer to clause 6 of Art. 346.29 of the Tax Code of the Russian Federation, which also establishes the procedure for using a correction coefficient to determine the basic profitability of an enterprise.
Step 2
Calculate the value of the coefficient K2 as the product of values that affect the results of the enterprise's activities by various factors and established by regulatory legal acts by public authorities. In this regard, it is necessary to find these values by contacting the local authorities or via the Internet.
Step 3
Go to the official website of the Regional Legislation https://www.regionz.ru/. On the left you will see a navigator in which you select the region where your business is located. This parameter will be added to the search menu. Set the document acceptance date from 2005 to 2011 and filter by the "All documents" type. In the paragraph "Word in the title or number:" write "imputed". In the resulting list of regulatory documents for your region, select all that are related to the calculation of the K2 coefficient.
Step 4
Use another way to find the law that determines the coefficient K2. To do this, enter the following address in the browser line, replacing the letters "XX" with the code of your region: www.rXX.nalog.ru/. As a result, you will be redirected to the website of the Federal Tax Service of the Russian Federation in the section dedicated to your region.
Step 5
Go to the "Taxpayer Assistance" section. In the drop-down menu, select "Tax Law" and "Regulations and Legal Acts by Regional Law." Enter "k2" in the search menu and click "Show". As a result, you will receive all the regulatory documents for determining the desired coefficient k2 UTII.
