This figure as the base used to calculate the yield of a single tax on imputed income or, more simply, UTII.It was introduced in order to support the activities of small businesses and to facilitate the calculation of taxes.This tax exempts an entity from having the calculation and payment of a number of others.However, to apply the simplified form may only organization of specific activities.
Basic UTII yield is a measure of profitability in the past month on the selected unit of physical measure.The enterprise must make the account physical characteristics alone.Here's the experts faced with the choice of design calculations and methods for their implementation.The fact that the government measures to simplify the tax taken, and the development of specific guidelines to deal not gone.It can be a long time to review and analyze the tax code or the laws of the Ministry of Finance, but well painted and recommendations to be found.
That is why the basic rate of return calculated on the basis of the books of a single tax on imputed income, which allows you to take into account physical characteristics.However, economic agents have a choice, because they may abandon the simplified system.Then they will not count UTII and make full financial statements, which requires additional resources.As you know, the standard form of accounting requires an exact reflection of any movement of assets of the enterprise, while the simplified system only allows you to track changes in the intangible assets of the organization and the movement of its fixed assets.From
acts implies that the two above embodiments, accounting can be used simultaneously in the enterprise.In this case, the expert is required to keep a separate book, recording expenditure and revenue sides.In addition, the book is filled UTII that compulsory sent to the tax office for review.
Individual entrepreneurs also pay UTII.Basic profitability then calculated by taking into account physical characteristics.In addition, they usually do not have to pay value added tax.Of course, simplification does not apply to cash transactions.Necessary to have a cash book, credit and debit orders and other standard documentation.
So, consider the more the process of calculating the index of basic profitability.Based on the book by conducting UTII need to compile a complete list of physical indicators in accordance with the specific activity of the enterprise.To those include the number of employees of the company, the number of transport objects, the size occupied by retail space and even floor space.This is followed by a comparative analysis, which will take into account the basic profitability and physical indicators for each activity of the entrepreneur.It should be noted that the floor area indicated in square meters, to express them in a numerical value is necessary to use the table of books UTII.
Basic yield is used in three basic methods for calculating the single tax on imputed income.The first method is based on the collection and processing of statistical data that reflect the results of specific activities, well-defined laws.According to the second method takes into account the value of tax payments, the company is actually transferred to the accounts of the budget and extra-budgetary funds.The third method is considered the basic rate of return for each item recommended for lowering or raising factors.
