Organizations using UTII must submit accounting reports to the tax service, since the law does not exempt them from accounting.
Instructions
Step 1
Have the Tax Code always at hand. In this case, you need article number 346.29. Find the line in the "Types of Business" column that lists your type of business. Now go to the column "physical indicator". So, in the line indicating your type of activity, you have found exactly your indicator of basic profitability.
Step 2
Multiply the baseline return by your physical metric. Multiply the result by the deflator coefficient K1, updated every year by the Government of the Russian Federation. In 2011, K1 was 1, 372. You will receive the estimated income.
Step 3
Then resort to the help of the local normative legal act on UTII. If you are eligible, look for the K2 correction factor prescribed for your business. The specified coefficient is calculated as the product of indicators that take into account the influence of certain economic factors on the result of entrepreneurial activity.
Step 4
Multiply the value of the estimated income by K2. Thus, the income will decrease. Now Take 15% of the amount received and you will receive the tax amount for the month.
Step 5
To calculate the imputed tax for a quarter, add up the monthly tax three times, and if the physical indicator has been unchanged for the last three months, simply multiply it by three.
Step 6
If you have several objects, several types of activity, then the tax is calculated separately for each. Add up at the end of the amount.
Step 7
If you conduct your business in several territorial entities, then calculate and pay tax separately for each OKATO.
Step 8
More often, the amount of real payment is less than the calculated result, because according to Article 346.32, the amount of insurance contributions paid by you are deducted from the single tax indicator: aimed at compulsory pension insurance, regulated by the provision on compulsory social insurance against accidents at work and against cases of occupational diseases. This will also include the amount of temporary disability benefits.
