Many individual entrepreneurs running a small business are faced with the problem of calculating taxes. Even by ear, "ENVD" is already leading to a stupor. But in fact, it is not at all difficult to calculate a single tax on imputed income.
Instructions
Step 1
First of all, make sure that your type of activity falls under UTII. And also find out from the tax office whether this taxation system operates in your city.
Step 2
Read Chapter 26 of the Tax Code of the Russian Federation. This chapter is dedicated to "imputation".
Step 3
Pay attention to the restrictions that exist for the transition to this taxation system (for example, the number of employees should not exceed 100 people). A complete list of restrictions can be found in the same chapter of the Tax Code of the Russian Federation.
Step 4
Next, go directly to the calculation of the tax. To do this, use the formula: UTII = basic profitability * physical indicator * 3 * coefficient 1 (K) * coefficient 2 (K2) * 15%.
Step 5
Now define each of the indicators: - Basic profitability is the conditional income that, according to the state, you have per month from your business. Find this indicator in article 346.29 of the Tax Code. - A physical indicator is the area of your establishment or the number of employees. It is also given in article 346.29 of the Tax Code of the Russian Federation. - The coefficient K1 is set by the government. For 2011 it is equal to 1, 372. Coefficient K2 is set by local authorities. It depends not only on the type of activity, but also on the area in which you operate. As a rule, the data for calculating this coefficient are on the stands in each tax office. Multiply the resulting figure by three, since the reporting period for UTII is a quarter, that is, 3 months.
Step 6
After calculating the amount of tax, do not forget to reduce it by the paid insurance premiums. Reduce your tax by the amount of contributions that you paid not only for your employees, but also for yourself as an entrepreneur. Please note that you can reduce the tax by no more than 50%.
Step 7
And the last thing. In order to make the calculation process not tiresome for you, use a computer program that is issued by the tax office absolutely free of charge. Good luck in your business!
