UTII is a taxation system when tax is levied not on the amount of income received, but on the calculated expected value. The introduction of a single tax allows officials to control certain types of activities for which the company previously had the opportunity to conceal income and thus reduce the taxes charged.
Instructions
Step 1
Read Article 346.29 of the Tax Code of the Russian Federation. Paragraph 3 indicates the basic profitability per month of the enterprise, depending on the type of entrepreneurial activity. Multiply this value by the physical indicator. If it changed during the quarter, then take into account the changes in accordance with paragraph 9 of Art. 346.29 of the Tax Code of the Russian Federation.
Step 2
Determine the deflator coefficient K1, which is set annually for the entire calendar year by the Ministry of Economic Development of the Russian Federation in accordance with Chapter 26.3 of the Tax Code of the Russian Federation. Multiply the basic return by the K1 coefficient. The result will be the value of the estimated income calculated by law for your company.
Step 3
Refer to local regulations on UTII and establish the value of the coefficient K2 for various types of activities. The calculation of this value occurs in accordance with clause 6 of article 346.29 of the Tax Code of the Russian Federation and is rounded to the third decimal place. To obtain the tax base for the imputed tax, multiply the estimated income by the value of the coefficient K2.
Step 4
Determine the amount of tax per month as the product of the tax base by the rate of 15%. To calculate the UTII tax for a quarter, the resulting value must be multiplied by three. If the physical indicators of the enterprise changed, then for each month of the quarter, a separate value of the UTII tax is calculated, and then summed up. If an enterprise is engaged in several types of activities or has several objects, then the tax is determined separately for each, after which the values are added up. Also, calculation is made separately for different OKATO codes. The tax return in these cases is filled out in several sections 2.
Step 5
Calculate the amount of UTII tax that is payable to the budget. This amount will be less than the calculated one, since on the basis of article 346.32 of the Tax Code of the Russian Federation, the tax can be reduced by the amount of paid insurance premiums and benefits for temporary disability.
