If a company or an individual entrepreneur has an average headcount of no more than one hundred people, then the legal entity has the right to pay imputed income tax. It is not levied on all activities of the enterprise, but on a separate type of it. Therefore, there are some peculiarities when calculating UTII.
It is necessary
- - declaration for UTII;
- - normative acts for determining the deflator coefficient and the correction coefficient;
- - Tax Code of the Russian Federation;
- - documents of the enterprise;
- - calculator.
Instructions
Step 1
UTII is reflected in the corresponding declaration. An enterprise can switch to this taxation system if the share of other companies in the organization's charter is no more than 20%. The size of the staff is also of great importance (it should not be more than one hundred people). To switch to UTII, you must fill out an application with the tax service, attach the necessary package of documents to it. Moreover, you will pay on imputation for a separate type of activity.
Step 2
The reporting period for UTII is a quarter, therefore, it should be reported to the tax authority with just such a frequency. You should be guided by the calculation of tax by the type of activity, the list of which is indicated in article 246 of the Tax Code of the Russian Federation.
Step 3
When calculating UTII, you must first calculate the tax base. It is calculated by multiplying the base rate of return by the sum of physical indicators for each month of the quarter and by the product of the deflator coefficient and the adjustment coefficient.
Step 4
Basic profitability is a constant value, its size is determined for each type of activity. And the physical indicator can change during the period. Therefore UTII for each quarter is calculated and reflected in the declaration.
Step 5
The deflator coefficient is determined by legislation and for 2011 is 1.372. Therefore, when calculating the tax on imputed income for the reporting period of this year, this value should be used.
Step 6
The correction factor is fixed for a separate type of activity. It is regulated by the regional government and spelled out in the regulations of the region where the legal entity is located.
Step 7
The tax base should be multiplied by the rate, which is fixed (15%). The amount received can be reduced by compulsory insurance premiums paid by sick leave benefits. Moreover, they must be calculated in the same period as UTII, and also paid to the state budget.
