What do you think, is it possible to pay tax on the income that you actually get?It turns out that, in fact, the duty of the law is confirmed.But how can this be?In order to deal with this circumstance, it is necessary to understand the meaning of such term as imputed income.Is the potential value of the money that the taxpayer may receive in the form of income, engaging in certain activities (the complete list of all types can be found in the Tax Code, Article №2).It is calculated on the basis of a combination of factors that affect the receipt of income and the entrepreneur is the basis for the collection of the corresponding tax.
size of imputed income is not the actual (real), and the potential that is charged to get to a particular type of activity.In fact, this value is forced, which in any case will take tax.And if you can not reach it, you should consider whether it is worth while at all engaged in this kind of business.In this case, it is assumed that if your real cash flow is lower than the imputed income - it shows the ineffectiveness of this type of activity and the need to take some measures (to increase income or closure / sale of an enterprise).
criteria that are taken into account for the calculation of such magnitude could be the following: the number of employees, square meters of space, performance, flow and other consumers.Thus, the estimated physical parameters (set "from above"), rather than the actual performance.
single tax on imputed income - is a relatively "young" phenomenon in the Russian tax system.He was adopted in 2000 and remains in force to this day.The reasons for the introduction of such a measure is explained as follows: for each activity there is a certain mean value of the cash that the entrepreneur is able to earn in a month.And the activity will be considered effective (best / appropriate) only if it is possible to achieve this "base amount of income."It is necessary to clarify that tax is paid to this imputed value adjusted for the number of coefficients.These include parameters such as the dynamics of return, adjusted for changes in the financial system of the Russian Federation (K1);Territorial factor (K2).
The amount of imputed income, calculated based on K2, is the most close to the real rate of return and reflects the conditions of activity of a particular company in a particular region.It is this factor shows the priorities of local authorities regarding the support of individual business segments, providing benefits to various categories of entrepreneurs and so on. Although he greatly complicates the process of calculating the tax base.The formula by which it is determined, looks like this:
VD = DB * (N1 + N2 + N3) * K1 * K2, where
WA - this, of course, the imputed income.Database - a basic income, taking into account the physical parameters (N1 / 2/3) and adjusted for factors (K1 / 2).For more information about each of them used in the case of a particular business activity can be found in the Tax Code of the Russian Federation.
Thus, planning to do a certain type of business, it should be taken into account for up to her imputed income.This will allow to understand in what amount you should aim to create a business plan and try to exceed it, and came to the actual realization of the project.