Taxation UTII is a special regime of taxation for certain activities.The formation of these taxes, their calculation and order of payment are regulated by the Tax Code (Chapter 26.3).
tax on such income is a local.The basis for its calculation is the amount of imputed income.
calculate imputed income can be obtained as the product of basic profitability of any activity for a certain period (tax period), and the set value indicator of activity.
should be remembered that the profitability of the base can be reduced or, respectively, increase in certain coefficients K1 and K2.
To learn the value of which was imputed income, the calculation can be done independently by the formula: Tax base = Base Yield × K1 × K2 × (sum FP1,2,3).K1 - factor deflator, 2 - correction factor FP1,2, 3 - physical indicators in each month of the quarter.
Under the benchmark return is necessary to understand the conditional income for the month, which is set for each specific activity.Such income is one of the main indicators of physical activity.Physical activity index corresponds to entrepreneurs.View the values of all parameters can be NC (p.3st.346,29).
benchmark return is adjusted (increased or decreased) by coefficients K1 and 2.
factor K1 -deflyator installed on a specific calendar year.It shows the change in prices of goods in the previous period.The coefficient K2 corrects the basic profitability, taking into account the specific features of doing business.
Keep in mind that the tax period is one quarter.Therefore, to calculate taxes and pay them to the budget should be 1 time this time, after the reporting period.
tax rate equal to 15% of the total imputed tax.Calculation of the tax can be reduced by the sum of: insurance contributions from salary payments;contributions for the entrepreneurs themselves;sums disability benefits workers.But in the end the amount UTII can not be reduced by more than half of the original amount.
imputed income is paid at the end of the quarter by the 25th of the following month.Tax return on imputed income is applied to the inspection before the 20th of the month in which you must pay UTII.
declaration form approved by the Ministry of Finance of 17.01.2006, amended by Order signed 19.12.2006.
tax returns, for example, in the 1st quarter, must be brought to the inspection until April 20, and the tax paid - until 25 April inclusive.Similarly we define the terms for the other quarters.
Declaration includes a cover page and 3.Employers are required to complete all of these parts of the declaration.On the title page is necessary to fill a cell "Tax period", inscribed in it the number of the reporting quarter.
In 1razdele "Sum UTII" entrepreneur puts his signature (the signature of an accountant is not needed).In this section, fill the column "code OKATO" and "Classification Code (budget)", "The amount UTII."You should know that in the payment document should specify UTII and CSC.
OKATO code means the territory in which business activity is conducted entrepreneur (it is determined by the classifier).The amount taken from the Declaration UTII (line 040, section 3.1).
Part 2 section "Calculation UTII" to fill in a few instances, if there are multiple types of businesses.In line 010 of the code is written work.Lines 050-070 fill accountant indicating the physical characteristics of all the months.Line number 080, 090 - for affixing coefficients K1,2.Lines 110-130 - for making the amounts of imputed income by month.
In section 3, "Calculation of UTII" indicates the amount UTII payable for the period.Line 010 reflects the amount of tax.
