The UTII taxation system is characterized by the fact that the tax is levied not on the amount of actual income, but on the expected profit, calculated according to certain parameters of the company's activities. This tax allowed officials to take control of certain types of activities that allow an entrepreneur to hide income and evade taxes. It is necessary to calculate UTII in each reporting period or when physical indicators change.
Instructions
Step 1
Determine the physical indicators of the enterprise involved in the calculation of UTII. To do this, refer to clause 3 of article 346.29 of the Tax Code of the Russian Federation, which contains a table of correspondence between the type of activity, physical indicator and the value of the basic profitability of the enterprise per month. Thus, determine the total value of the underlying return. Which will be used in calculating the UTII tax. If the physical indicator has changed during the reporting period, then the calculation must be carried out taking into account the instructions given in clause 9 of article 346.29 of the Tax Code of the Russian Federation.
Step 2
Find out the deflator coefficient K1. According to Chapter 26.3 of the Tax Code of the Russian Federation, its value is approved annually by order of the Ministry of Economic Development of the Russian Federation. To find out this indicator, refer to the legislative acts. Multiply the total basic return by the deflator factor. The resulting value is the sum of the estimated income, which is determined by officials for your enterprise.
Step 3
Adjust the income by the value of the coefficient K2, which is calculated according to the rules of clause 6 of article 346.29 of the Tax Code of the Russian Federation and local regulations related to UTII. To find out this value, contact your local authorities or look for the corresponding document on the Internet. Be sure to keep in mind that this value differs in each city.
Step 4
Calculate UTII. To do this, multiply the adjusted base rate by the 15% rate. Next, determine the tax for the reporting period. To do this, add up the months quarter. If an organization works for several types of activities or objects, then UTII is calculated separately for each, and then the values are summed up.
Step 5
After that, reduce UTII by the amount of tax deductions, which include insurance premiums and temporary disability benefits paid during the reporting period and specified in Article 346.32 of the Tax Code of the Russian Federation.
