In 2013, the year the first of January to take effect the new changes in the tax legislation.Now, the organization may choose to select a special tax regime, including UTII."Vmenenka" suitable IP, which is more profitable to operate without a cash register, but to objective reasons (a large number of employees, the shopping area of more than the minimum), they can not go to the patent system.
taxpayers single tax to impute income - organization or PI - rent report only UTII.This greatly simplifies bookkeeping.
the transition to "vmenenku" in the tax office served a specific application of the sample.For individual entrepreneurs is "a form UTII-2", for legal entities - a "form UTII-1."The notification is transmitted to tax since the beginning of the execution of activities no later than five working days.I know from experience: the exact date of the organization's work in this special.inspectors do not check mode.The main thing that the statement in the line "start activity" stood a number in the range - 5 days from the date of notification.
tax return is filed on a quarterly basis.Correctly fill in the declaration is not difficult, because today there are many programs, counting imputed income.Download the software can be from any site tax inspection.
imputed income calculated up to 2013 so:
BDhFPhK1h VD = K2, where
imputed income - WA;
physical indicator - OP;
benchmark return - the database;
deflator coefficient - K1;
correction factor - K2.
Due to changes in the law from January 2013 in the formula also takes into account indicators CH1 and CD:
VD = BDhFP / KDhKD1 where
CH1 - number of calendar days actually worked by the organization to a single tax payer.
CD - the number of days in the reporting month,
new formula is used in situations where an entrepreneur or organization got registered or deregistered UTII not 1 day of the calendar month.
The increase in core profitability is greatly influenced by the value of R1.This value is called the deflator coefficient, she, along with K2 regulates basic profitability of the enterprise.Both values are set for the next calendar year not later than 20 November, the Ministry of Economic Development of the Russian Federation.
deflator coefficient takes into account the change in consumer prices for services, goods, work in the Russian Federation as a whole for the previous period.The significance of this figure is increasing annually with inflation in the country.
Compared with 2006, the deflator coefficient in 2012 increased by fifty percent.In this connection, to reduce the tax burden on local authorities in most regions of Russia do not seek to increase the K2.
Ministry of Economic Development has set K1 2013 the year is equal to 1,569.To calculate the ratio of the deflator used for 2012 and calculated statistical bodies consumer price index.These calculations are reflected in Order number 707 of 31.10.2012g.
When filling out the declaration for the 4th quarter of 2012 should be remembered that the calculations used by the previous factor deflator instead adopted a new reporting period.
