The unified tax on imputed income (UTII) is one of the simplest taxes in terms of the methodology for calculating it. One of the reasons for this is its massive prevalence: the list of activities that fall under the UTII covers many popular sectors of small business. After a little familiarization with the regulatory framework, it is quite possible to consider UTII independently, without contacting accounting outsourcing firms.
Instructions
Step 1
The first thing to do in order to calculate UTII is to determine the specific object of taxation and its basic profitability. Article 346.26 of the Tax Code of the Russian Federation lists the types of economic activities that fall under the UTII regime. However, each of them has its own specifics. Therefore, article 346.29 of the Tax Code in the form of a table presents the physical indicators of each activity and the basic profitability per unit of each of them.
Step 2
By multiplying the number of physical indicators involved by the baseline return, you will receive the tax base for further calculation. To read UTII, further correct the resulting number by the coefficients K1 and K2. The K1 indicator is approved annually by the relevant Decree of the Government of the Russian Federation. The K2 coefficient should be sought in regional legislation, since it is approved by the constituent entities of the Russian Federation.
Step 3
Next, calculate the tax amount for one month. To do this, multiply the received by the UTII rate - 15 percent. If during one quarter physical indicators and basic profitability did not change, then the tax amount calculated for one month can simply be multiplied by 3. If different physical indicators were used in each month, then UTII should be considered for each month separately.
