The unified tax on imputed income is called the taxation system for certain types of entrepreneurial activity. It can be used in conjunction with the general or simplified taxation system. The main difference from them is UTII: the tax is taken not from the income received by the entrepreneur, but from the imputed income, that is, calculated in advance. This approach can be very beneficial for a businessman.
General Provisions
In the latest revision of the Tax Code, effective from August 6, 2014, a single imputed income tax can be applied to certain types of business activities. Details of the current list can be found in paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation.
Currently, the areas of business for which UTII is permitted are mainly the service sector. First of all, these are services to the population: household, veterinary, transportation of goods and passengers (provided that the company has no more than 20 vehicles for transportation). Also, these are catering services provided both in special rooms (if the area of each of them is no more than 150 sq.m.), and without a hall for serving visitors.
The requirements for retail services are similar. Firms can apply UTII if the activity is carried out either by shops (provided that the area of each of them is no more than 150 sq. M.), Or by objects without sales areas for customer service, or using mobile points of sale.
Land transport entrepreneurs can also hope that their businesses will be subject to a more favorable tax regime. UTII is allowed if an individual entrepreneur or a legal entity provides repair, maintenance, and car wash services, or paid parking services.
The advertising business can also switch to UTII if the company is engaged in outdoor advertising services, for the implementation of which special advertising structures are used, or the internal or external surfaces of the transport.
Finally, a single tax on imputed income is possible for landlords whose source of profit is premises for various purposes. According to the Tax Code, these are services for temporary accommodation and living (if the total area is not more than 500 sq. M.), Services for the lease of retail space (without halls for customer service), services for the lease of land plots for retail and catering establishments.
Features of local legislation
However, the list of types of entrepreneurial activities in which UTII can be applied, defined in the Tax Code and discussed above, is not exhaustive. Municipal legislation can (within the scope of the Tax Code list) single out certain types of activity that are relevant for a given region as possible for taxation with a single tax on imputed income. A businessman can clarify the list of specific areas in his area according to the legislative acts of the municipality (city, district).
So, for example, in Moscow UTII is not applied (except for the area of "new Moscow", in which the previous decisions on UTII are temporarily valid), and in St. Petersburg there is no single tax on imputed income for catering with service rooms, for hotels and on the transfer of land for lease.
