The single tax was introduced to simplify control over some types of business activities. The unified tax on imputed income is paid not on the amount of the total received income, but on its estimated or expected value. That is, costs incurred that are associated with activities that fall under this tax are deducted from the imputed income.
Instructions
Step 1
Payers of the single tax on imputed income are individual entrepreneurs and organizations that operate in the territory where this tax is established. The transition to a single tax is carried out with some restrictions, the list of which is available in the Tax Code. Established enterprises can automatically become single tax payers if their activities fall under the type that is on the list.
Step 2
To calculate the unified tax on imputed income for the reporting quarter, the following data are required:
Фп is an indicator characterizing the type of activity. It can be the area of a store or a retail space, measured in square meters. This indicator is spelled out in the Tax Code and changes in the event of a change in the type of activity.
Step 3
DB is the base rate of return. Conditional monthly amount per unit of physical indicator and depending on the type of activity. The profitability is constant and is adjusted taking into account the coefficients K1 and K2. Where K1 is a deflator that is taken into account in the change in consumer prices in the past period and is set annually by the government. K2 - a corrector of the profitability ratio, including the specifics of conducting business, and is established by local self-government bodies.
Step 4
As a result, to calculate the single tax for a quarter, it is necessary to multiply Bd by FP, by K1 and K2, then the resulting number is multiplied by the number of months of the reporting period and the tax rate, which is currently 15%.
Step 5
If in the current tax period insurance premiums were paid for medical, pension and compulsory insurance, as well as accident insurance and disability benefits, then the tax must be reduced by the aggregate of these amounts.
Step 6
Payment of the single tax is made monthly until the 25th, and the documents are submitted until the 20th. In addition to the single tax declaration, it is necessary to submit reports on wages and accounting reports.
