The unified imputed income tax is calculated on the basis of the basic profitability and the coefficients K1 and K2, which, as a rule, depend on the region in which the activity is carried out. In your tax office, you will need to purchase an imputed tax memo for your area.
It is necessary
Calculator and "Decision on the taxation system in the form of a single tax on imputed income"
Instructions
Step 1
Imputed income is calculated using the formula:
Imputed income = basic profitability * (N1, N2, N3) * K1 * K2, where N1, N2, N3 is a physical indicator for each month of the tax period.
Flat tax = imputed income for the quarter * 15%
Step 2
So, if your retail trade is carried out in sales areas, then the base profitability will be equal to 1800 * per area of the sales area in square meters.
(For example, the area of your trading floor is 15 sq. M., Then the base profitability is
15 * 1800 = 27000 - in 1 month.). Next, we determine K1 according to the data of the current year. K1 is a coefficient set for a calendar year, taking into account changes in consumer prices. It is established by the government of the Russian Federation.
We get: 1800 * 15 = 27000
27000 * 3 (full months) = 81000
We multiply by the coefficient K1 (in 2011 K1 = 1, 372)
81000*1, 372=111132
Step 3
Then we multiply by K2, which is equal to: K2 = Kvd * Kmd, where Kvd is the type of entrepreneurial activity multiplied by the calculated component. We look at the purchased brochure. K2 for retail trade (non-food products) is 0.8.
Next, we are looking for a coefficient that determines the unit of account at the place of business.
We are looking for the same bill for this year. If our store is in the city center, then Kmd = 1
Then K2 = 0.8 * 1 = 0.8.
111132*0, 8=88905, 6
We round up and get 88906. This is our imputed income for 3 months with a sales area of 15 sq.m.
Step 4
The imputed income tax will be
88 906 * 15% = 13 336 rubles.
It should be noted that for a trade that does not have a trading floor, the base physical indicator will be different.
From the amount received, we deduct the amount of mandatory pension insurance premiums paid in this period (no more than 50% of the accrued tax) and get the amount of tax on imputed income to be paid.
The tax return must be submitted to the tax authority by the 20th day following the reporting period.
