In large companies for accounting has a staff of specialists with the necessary knowledge.Small businesses, whether it is a small organization or individual entrepreneur, the opportunity to hire such workers is not, and they are left to explore the wisdom of funds.However, the state will take care of alleviating this burden, and introduced a number of special, simplified regimes.Imputed tax is ranked in the list rightful place.
existence it seems to be coming to an end: a year or two will be replaced by the patent system of taxation.But while the business community will still use it, so it is worth to highlight some of the features of modern UTII.
How to register
So imputed tax in 2012, as before, determined by regional legislation.It is the local authorities determine the criteria on which the transfer is made to this mode of taxpayers.It is noteworthy that for some activities it is even mandatory procedure.However, to make life easier for taxpayers - from next year, the coercive nature of this mode is canceled.
must admit that UTII simplicity extends to its registration procedure.By law, it is necessary to notify the tax authorities no later than 5 days after the start of operations.In fact, this notification procedure, and consists in a visit of inspection and the writing of an application.From that moment you entered into the database - and imputed tax began to accrue.Tax authority's decision to wait is not necessary.Probably in the near future, this registration will be possible in electronic form .
The same procedure is provided in the case where the activity ceases to fall under its action field.Also written statement, also in the notification procedure and the same for 5 days.
Features imputation tax
imputed tax is a fixed size.It is calculated by the tax once using these when registering physical characteristics and is paid quarterly.It is believed that persistence - its advantage, because you can work quietly, without looking at all the details (for example, profitability) business.
In addition, this mode has one more positive quality, allowing no problem to legalize most of the revenue.Turnover here, in the year if they do not exceed the amount prescribed by law, are not affected by the size of payments to the budget.However, there may sometimes be of difficulty: if the activity causes damage, this tax can be an unpleasant appendage to monetary problems.This is all the more important that the legislators took care of that for those people who intend to use the imputed tax, activities were not very profitable.This list is not to find a wholesale or manufacturing.It appears only services, but retail trade.
account in imputed tax
And finally, one more feature: UTII requires no registration books and painstaking collection of primary documents for the simple reason that the fixed imputed tax eliminates the need to calculate the difference between revenues and expenditures.However, in the presence of employees will have to submit reports on the funds.
In all of this, "vmenenschikam" sometimes still have to fill the ledger.This occurs when an entrepreneur goes to the bank for a loan and trying to prove their solvency.And its completion and submission to the credit institution does not entail negative effects on the part of fiscal authorities.As mentioned above, the state, by permitting the use of UTII already withdrew from the control functions in relation to your income.