information that is coming cancellation UTII appeared little more than a year ago.This special tax regime, which has become familiar to thousands of microbusiness owners, decided to change to a modernized patent.Since then, the subject spoke virtually all experts, analysts and politicians.As such this tax, which attracted the attention of such a broad public?Is the planned termination of its use?
When and how will be made the abolition UTII?
turned out that it's true - the mode will be excluded from the practice.Initially planned for two years the total abolition UTII;2012 at the same time was to be a transition period.Finally I would like to say goodbye to him in 2013.However, this seemingly good initiative came upon a reasoned opposition of the business community.The fact is that before the cancellation was initiated UTII bill with small business representatives did not coordinate.The initiators of the innovations were officials from the capital and other cities, where UTII does not apply (Moscow) or is applied to a very small extent.The bulk of the "vmenenschikov" is concentrated in the regions, and their interests are just not considered.
But business as a result of the lawmakers proved that the abolition of UTII in such a short time is not prepared either legally or organizationally, and all happily settled.The procedure for canceling postponed as a result of the now agreed position on January 1, 2014.Part of the remaining 2012 and all of 2013 will serve as a transition period.
However, officials now had to change plans on the fly.This year, so nothing serious mode and have not changed.Only a restriction of number of workers.Now the number of hired personnel in the retail trade through the halls and shops, as well as in the provision of catering services, if the floor area for visitors to no more than 150 square meters.m, should be greater than 50.
What will change in this mode?
But in 2013, followed by the final cancellation UTII, this area offers a very significant change.In fact, it will run in the rules that are supposed to be used later by the patent system of taxation.
Firstly, introduced the principle of voluntary participation in the transition to UTII.Earlier, in respect of certain types of activities the entrepreneur was deprived of the right to choose, he is charged and forcibly exposed to the payment of such tax.
Secondly, quite substantially corrected the list of services that can provide "vmenenschiki."List greatly extended by such spheres of activity, such as maintenance services and repair of cars and some like.Ironically, businesses providing similar services, in particular not permitted to work on UTII.
Third, change the procedure for calculating presumptive tax at the start of work or termination of activities.Now it will be taken into account the number of days that have passed since the registration or deregistration, not a quarter.
Finally, fourthly, added to the grounds on which it is possible to reduce the amount of tax.Now as such are considered insurance payments to the pension fund and social security fund to employees.Before this procedure allowed to be used only for insurance payments for themselves.However, restrictions remain: more than 50% tax can not be adjusted.
In conclusion, it is worth noting an interesting fact - the planned cancellation UTII initiated much more innovation than they have been introduced for all its existence.Some employers already regret the termination of its existence and believe that the patent - this unequal exchange.For example, in the amount of its insurance premiums will not be reduced.