Basic profitability is a conditional monthly profitability in value terms per unit of a physical indicator characteristic of a certain type of entrepreneurial activity. This value is used to calculate imputed taxable income. The enterprise must independently keep records of physical indicators and determine the basic profitability, therefore, sometimes there are some difficulties.
It is necessary
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Instructions
Step 1
Refer to article 346.29 "Object of taxation and tax base" of the Tax Code of the Russian Federation, which establishes the procedure for determining the single tax on imputed income. Use the table in clause 3 of this article to determine the basic profitability of the enterprise.
Step 2
Make a list of physical indicators that correspond to the type of activity of the enterprise. This list includes the number of employees and vehicles, sales location, sales area, and so on.
Step 3
Analyze the table of physical indicators and baseline profitability in relation to the type of business. So, for example, per unit of an enterprise employee in the provision of household and veterinary services there are 7,500 rubles of basic profitability per month, and in the provision of motor transport services - 1,500 rubles per month.
Step 4
The area of a trading floor, a hall for receiving visitors, a berth, an information field, etc. is calculated in square meters, therefore, when determining the basic profitability, multiply the area by the corresponding number from column 3. If the physical indicator "trading place" is used in retail trade, then the calculation is carried out for one trading place - 9000 rubles per month.
Step 5
Thus, write down all the values of the basic return opposite the corresponding physical indicators and multiply one by the other. If the value of the physical indicator changed in the calculated tax period, then the indicated change at the beginning of the month in which the change occurred is taken into account.
Step 6
Sum all the obtained values of the basic profitability for the physical indicators of the enterprise to determine the total value. Further, the basic profitability is adjusted by the coefficients K1 and K2 to determine the expected income of the enterprise, subject to taxation under the unified tax on imputed income.
