The amount of UTII tax is calculated on the basis of physical indicators and certain coefficients that characterize the type of activity of the enterprise. There are several methods for optimizing these values, which can reduce the single tax on imputed income.
Instructions
Step 1
Document each temporary suspension of activity. According to clause 6 of article 346.29 of the tax code of the Russian Federation, this fact will change the value of the correction coefficient K2 and, therefore, reduce the UTII. The documents that can be taken into account in the tax office include certificates of temporary disability; acts on the assignment of activities issued by Rospotrebnadzor or State Fire Supervision of the Russian Federation; lease agreements and other organizational and administrative documents.
Step 2
Vary your physical performance. If the tax is calculated on the basis of the number of employees, then it would be wiser to transfer some of the employees to another legal entity or type of activity. As a result, the taxable base will decrease, which will lead to a decrease in UTII.
Step 3
Reduce the area of the trading floor if the physical indicator is calculated using this parameter. In this case, it is recommended to check the indicated area in the lease agreement and BTI documents. Compare the values and select the one where this value is lower as a supporting document. It is also possible to reduce the area by introducing halls for customer service. These areas are not used when calculating the physical indicator, which will significantly reduce UTII.
Step 4
Divide the activities of the enterprise into different tax regimes. In this case, it is recommended to optimize the imputed tax in combination with the simplified tax system. In this case, select the object of taxation "income minus expenses", which will significantly reduce the taxes paid.
Step 5
Reduce UTII by the amount of deductions for compulsory pension insurance and payment of benefits for temporary disability. These calculations are made on the basis of Article 346.32 of the Tax Code of the Russian Federation, but the imputed tax cannot be reduced by more than two times.
