UTII is a unified tax on imputed income. It is paid by individual entrepreneurs (IE) and organizations (legal entities) if they are engaged in certain types of activities.
It is necessary
Declaration on UTII, supporting documents
Instructions
Step 1
When you register as an entrepreneur or legal entity with the tax authorities, you must indicate the code of the type of economic activity in your application. You determine it according to a specially developed reference book called the All-Russian Classifier of Economic Activities - OKVED.
Step 2
If the type of economic activity you specified falls under the activity taxed by UTII, you automatically become a payer of this tax and must comply with the developed rules for its calculation. The types of activities falling under UTII are legally enshrined by the state.
Step 3
Once a quarter, you fill out a UTII declaration and pay tax on its basis. The resulting UTII size can be reduced by up to 50%.
Step 4
To reduce the size of UTII, add up the following payments: I. Payments for employees employed by an organization or an individual entrepreneur employed in those areas of the taxpayer's activities for which a single tax is paid: 1) The amount of insurance contributions for compulsory pension insurance, 2) The amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with motherhood, 3) The amount of insurance premiums for compulsory health insurance, 4) The amount of insurance contributions for compulsory social insurance against industrial accidents and occupational diseases, 5) The amount of temporary disability benefits paid to employees. II. Fixed insurance payments of an individual entrepreneur for himself.
Step 5
These payments must be made in the quarter for which UTII is paid. By the amount received, but not more than 50% of UTII, you can legally reduce UTII. For example. UTII for the 1st quarter amounted to 3 thousand rubles. The amount of payments is 1850 rubles. You can only reduce the tax by 1.5 thousand rubles. (3,000 * 50%) Another example. UTII amounted to 5 thousand rubles. The amount of payments is 2,150 rubles. You can deduct the entire amount - 2,150 rubles. this is less than 5,000 * 50% = 2,500 rubles.
