Many entrepreneurs, when registering, choose a single tax on imputed income (abbreviated UTII, "imputed"). This is the name of one of the systems of taxation of certain types of entrepreneurial activity. The taxation of UTII differs from other schemes in that the tax is calculated not from the actually received, but from the imputed income, that is, the income assumed by you by Russian officials.
It is necessary
- - tax code;
- - declaration for UTII.
Instructions
Step 1
"Vmenenka" is regulated by Chapter 26.3 of the Tax Code of the Russian Federation. The single tax is paid at the place of business, where the UTII declaration is submitted. Registration documents with this type of taxation must be submitted within 5 days from the beginning of the activity.
Step 2
For reporting on "imputation", a declaration on UTII and a set of reporting on a general or simplified taxation system are required. Organizations with UTII are also required to provide tax accounting reports, since they are not exempt from accounting. The deadline for filing the UTII declaration is no later than the 20th day of the next month after the end of the tax period. The tax itself is paid no later than the 25th.
Step 3
The unified tax on temporary activities is calculated on the basis of potential income, not actual income. And to calculate this possible income, the physical indicators of your activities are calculated: customer service, hall area, number of employees and equipment, etc. It is necessary to pay increased attention to their accounting. It is up to you in what form to keep records of physical indicators (this is not regulated in the tax code and the current Russian legislation).
Step 4
In order to calculate UTII, you need to find in article 346.29 of the Tax Code your type of activity and the basic profitability for it, calculated per unit of physical indicator. Then the basic profitability needs to be multiplied by your physical indicators and by the deflator coefficient K1, it is set by the Government of the Russian Federation every year (in 2011 it is 1, 372). As a result, you get the amount of estimated income, calculated for you by legislators and officials.
Step 5
If an entrepreneur combines an activity taxed with UTII with another that does not fall under the "imputation", he is obliged to keep the so-called "separate accounting", that is, to separate expenses and incomes on UTII from expenses and incomes for other types.
Step 6
In addition to UTII, "bribes" are not exempt from contributions to compulsory pension insurance, temporary disability and maternity, health insurance, accident insurance, personal income tax deduction from employees' salaries.
