The unified tax on imputed income (UNDV), popularly called "imputation", is a tax regime established by law, in which the taxable base is fixed, and its size depends on the type of business of the entrepreneur.
Instructions
Step 1
Thus, if the type of activity of an entrepreneur falls under the types established for payers of UTII, then this is a very advantageous advantage. The payer's income can be arbitrarily large, while the amount of tax remains unchanged. Moreover, if a particular type of activity falls under the system of a single tax on imputed income, then the payer is not entitled to choose another taxation system (single agricultural tax, "simplified" or general).
Step 2
If an organization has several types of activities, one of which falls under imputation, then it has the right to use several regimes, for example, a simplified taxation system and a single tax on imputed income. In this case, the company is obliged to separately account for business transactions. Separate accounting is carried out even if the subject has several types of activities that fall under the "imputation".
Step 3
The UNVC exempts an entrepreneur from paying property tax, income tax, value added tax and unified social tax. But at the same time, the use of "imputation" does not give an economic entity the right not to pay land and transport taxes, excise taxes, state duties, as well as VAT if goods are imported into Russia from abroad.
Step 4
The unified imputed income tax is calculated based on the coefficients set by the municipal authorities in each region. When determining these ratios, the level of profitability for each type of activity is taken into account.
Step 5
UTII payment is carried out once a quarter. In this case, by the 20th day of the month following the end of the quarter, you must submit a tax return and pay tax. Individual entrepreneurs using imputation should keep a ledger of income and expenses, and organizations - the usual form of using accounts.
