The total amount of tax that has to be paid to organizations and individual entrepreneurs, there are several special modes, each designed for specific conditions.UTII - is one of the protagonists of this series.He even devoted a separate article of the Tax Code (№ 26.3).
essence UTII
try to describe what UTII and the procedure for calculation.
This mode was named for one simple reason.We have become accustomed, that the taxes are taken to the income actually received.It turns out that we must pay earned a percentage of the state.Everything here is understandable.
In this case, however, everything is different, and the tax is calculated from the estimated income.It is noteworthy that these assumptions do not an individual entrepreneur, and the state.The implication is that it is better to know how much profit you will get in this place.As a result of this tax becomes mandatory fixed payment.
But not all is so sad.When asked what UTII just can safely answer - is unlimited profit at constant tax.Tax authorities will not control the size of the incoming revenue and calculate the difference between the real and the declared income.In this the "vmenenki" undoubted advantage over other systems.
Who can become the payer UTII and to whom it is forbidden
As for the tax payers, the law gives the right to use them and the organizations and individual entrepreneurs.Home - activities should be subject to "vmenenkoy."
True, there are specific subjects, who are not allowed to take advantage of the regime.Here they are:
- the largest taxpayers;
- taxpayers who work in catering to the social facilities: health care, education and social welfare;
- organizations and individual entrepreneurs, employing more than 100 people (average number);
- organizations with a share of third-party entities, exceeding 25%;
- individual entrepreneurs applying patent.
The list includes other categories, but they are not as important as listed.
Activities that fall under UTII
To understand what UTII in terms of activities, it is enough to appeal to the already mentioned article 346.26 of the Tax Code.It contains a fairly lengthy list of them.However, the following will need to review legal acts of regional authorities.They have the right to adjust the list downward.
In addition, there exists another collision.If an entrepreneur or organization engaged in the activity, which is in the list, the tax office can automatically claim the payment of this tax.It is a strange commitment, finally, 2013 will be canceled, which will no doubt please a lot of taxpayers.
Registration and accounting
should say against UTII that this is one of the most convenient modes in terms of registration.Voluntary procedure involves the arrival of the tax inspection and the writing of the application at the place of work.Precisely, and not otherwise.With the "native" inspection they contact themselves.Of course, there are activities for which there is no fixed binding, like razvoznoy retailers.Here the circumstances are considered, depending on the situation.
remains to be seen what UTII in terms of accounting.Note law does not oblige taxpayers to conduct any book income or expenses.It is saying only that one should keep a record of the physical indicators.That is enough to floor plan, where is the point of sale, or other object.The main thing is to match the specs.
