UTII is a tax regime in which tax is paid on the basis of imputed income established by law. In this case, the actual profit received is not taken into account.
It is necessary
- - money;
- - payment order for the payment of tax.
Instructions
Step 1
With UTII, a single tax is paid. At the same time, the company is exempt from income tax (individual entrepreneur - from personal income tax), property tax and VAT. UTII tax is calculated according to the formula: potential profitability * tax rate 15%. Taxpayers must make calculations on their own.
Step 2
To calculate the tax base for UTII, it is necessary to know four indicators - basic profitability, coefficients K1 and K2, as well as the value of a physical indicator. The latter is determined based on the actual activities of the company, while the former are spelled out in tax legislation.
Step 3
Since 2013 UTII is calculated according to the new rules. The actual number of days the organization has been involved in the imputed activity is now taken into account. The modified formula for determining the taxable base for UTII is as follows: base profitability * value of a physical indicator * K1 * K2: number of calendar days of the month * number of days when the company conducted the imputed activity. Such calculations must be made for each month in the quarter.
Step 4
The basic monthly profitability, depending on the type of activity, is contained in the legislation. For example, for domestic and veterinary services it is 7500 rubles, for road transport - 1500 rubles, retail trade - 1800 rubles, catering and food delivery - 4500 rubles. etc.
Step 5
Each type of activity has its own physical indicator. This can be the area of a retail space or the number of retail outlets; the number of employees for companies that provide consumer services; the number of seats for road transport, etc.
Step 6
The K1 coefficient is revised annually and is calculated based on inflationary processes. It is the same for any type of activity and for the entire territory of the country, regardless of the region. For 2014, the value of the coefficient K1 is 1.672.
Step 7
The K2 coefficient varies depending on the region (district) of the business. It is established by the municipal authorities. Various factors can be incorporated into it - seasonality, working regime, etc.
Step 8
After the calculation of the taxable base and the amount of tax payable have been made, it is necessary to reduce the tax on paid insurance premiums to the Pension Fund of the Russian Federation, FFOMS and FSS. Individual entrepreneurs without employees may not pay UTII tax at all if its amount is less than insurance contributions to the Pension Fund of Russia for the quarter. Individual entrepreneurs with employees and LLC can reduce the amount of tax on paid contributions for employees within 50%.
Step 9
The tax must be transferred on a quarterly basis - until April 25 for the 1st quarter, until July 25 for 2, until October 25 for 3 and until January 25 for 4. You can do this through your own current account or through Sberbank. The BCC for tax payment in 2014 remained unchanged - 182 1 05 02 010 02 1000 110.
