The special regime of taxation on imputed income is not chosen at the request of the taxpayer, but is mandatory when an enterprise conducts activities included in the territorial list.
Instructions
Step 1
The single tax (UTII) on income must be paid quarterly no later than the 25th day of the month following the reporting period. Declarations for UTII are submitted by the 20th day of the specified month to all tax inspectorates, where separate divisions of the enterprise are open.
Step 2
Calculate the amount of UTII at the end of the quarter using the formula UTII = NB * C, where NB is the tax base, C is the tax rate. The tax rate is set in Art. 346.31 of the Tax Code of the Russian Federation and is equal to 15% of the imputed income. The tax base is a calculated indicator.
Step 3
The tax base of the NB is calculated according to the formula NB = DB * K1 * K2 * (FP1 + FP2 + FP3), where DB is the basic profitability, K1 is the deflator coefficient, K2 is the adjustment coefficient, FP1, FP2, FP3 are the values of the physical indicator in each month of the reporting quarter.
Step 4
The database is installed for each type of activity that falls under UTII. The table of DB values is given in clause 3 of Art. 346.29 of the Tax Code of the Russian Federation. The deflator coefficient K1 is set by the order of the Ministry of Economic Development of the Russian Federation for a year. Coefficient K2 takes values in the range from 0, 005 to one, inclusive. The units of FP1, FP2, FP3 can be, depending on the activities of the organization, employees, trade or seats, land plots, retail space, vehicles.
Step 5
The calculated amount of the single tax is reduced by the amount of insurance premiums for pension and compulsory health insurance, as well as by the amount of premiums for accident insurance for the reporting period. But the tax amount cannot be reduced by more than 50%.
Step 6
UTII payment is made by payment orders according to the number of open separate subdivisions. When filling out the fields of the payment document, pay attention to the correspondence of the registration reason code (KPP) of each of the separate subdivisions to the code of the corresponding tax service and the OKATO region. Fill in the KBK UTII correctly.
