single tax introduced to simplify the control of certain types of entrepreneurial activity.The unified tax on imputed income are not made to pay a sum of total revenue, which was received, and with the value which is expected or assumed.Because of the imputed income is necessary to deduct operating costs related to the activities that fall precisely under this tax.It is necessary to understand the issue of how to calculate UTII.
payer of this tax is a sole proprietorship or an organization, leading its work in the area where this type of tax is set.The transition to this type of tax is made with certain limitations, which are written in the tax code.All newly created enterprises in automatic mode can become full-fledged single tax payers in the case if their activities fall under one of the types included in the list.So, how to calculate UTII?
To solve this problem requires knowledge of certain information, namely:
- Fp - a figure that is characteristic of the type of activity.As such an indicator can be a place of trade or area of the store, which is measured in square meters.This parameter is established in the Tax Code.If you change the type of the organization it is changing;
- DB - is a benchmark return.This option - the conditional monthly amount that is attributable to a specific unit of physical measure.It depends on the type of activity.The rate of return is constant and adjusted using special coefficients K1 and K2.
The first factor is a deflator that takes into account the change in the last period, the consumer price.This ratio is set each year by the government.
The second factor is the Concealer of profitability, which includes aspects of doing business.His establish local self-government bodies.
If you decide on how to calculate UTII, it should be said that for him the quarterly values you want to multiply the first and second of these indicators, and then both factor and the resulting value must still be multiplied by the tax rate and the number ofmonths in the reporting period.Currently, the tax rate UTII stands at 15%.The tax is reduced if the current tax period paid insurance premiums for accident insurance, pension, medical and compulsory insurance, to disability benefits.The reduction is carried out on the aggregate amount of all these payments.UTII paid monthly until the 25th day, and the submission of documents is carried out before the 20th day.In addition to the single tax return, you need to submit more reports and payroll, as well as financial statements.
How to calculate the tax based on the area UTII hall for trade?
area set according to the data documents of title and the value of the Property Survey.For example, here you can use the sales contract premises, plans scheme, registration certificate, lease, explication.
The sales area must include part of the pavilion or store occupied the equipment to demonstrate the product and its calculations, customer service and settlement;area of cash registers cabs and components;Area passages jobs for staff, rented pavilion of the trade.Are excluded from the area of the room to trade utility rooms, administrative areas and domestic, as well as facilities for the reception of goods, storage, preparation for sale, where the customer service is not carried out.
Now you know how to calculate UTII and that it is necessary to consider and what to exclude.
