Taxation entrepreneurs specializing in the retail sales of goods through trade halls with area less than 150 m2, as well as non-stationary objects through the system UTII.The number of employees engaged in servicing retail, shall not exceed 100 people.
tax is calculated for each quarter using the following formula: S * B * K1 * K2 * 15%, where S - the trade area;B - basic profitability, the value of which is established by legislation;K1, K2 - factors also defined regulations.
Features of the taxation of individual entrepreneurs selling through non-stationary objects that are in the process of calculating UTII.For mobile trade tax is calculated as follows: (R1 + R2 + R3) * B * K1 * K2 * 15%,
where R1 - average number of employees during the first month of the quarter, including the entrepreneur;R2 - for the second month;R3 - for the third month;B - basic profitability;K1, K2 - coefficients.
for stationary and non-stationary trade places of less than 5m2 is provided following the procedure for calculation: (N1 + N2 + N3) * B * K1 * K2 * 15%,
where N1 - the number of trading places in the first month of the quarter;N2 - for the second month;N3 - for the third month;B - basic profitability;K1, K2 - coefficients.
Taxation individual entrepreneurs UTII regime is not dependent on the revenue outlets and does not require confirmation costs.In order to ensure the successful completion of tax audits, you must consider the following points:
1. Determination of activity.Buyers shops can be not only individuals but also businesses that purchase goods for business purposes.Therefore, in practice, often have problems with the delimitation of wholesale and retail.According to the Civil Code, the main difference between these types of trade is the purpose of buying, retail sale of goods is recognized for personal use.On the other hand, the Tax Code does not impose a duty to find out the IP client further fate of the purchased goods, retail only criterion for determining the type and size of retail properties.To the taxation of individual entrepreneurs UTII system was fully justified and there is no doubt the tax authorities, corporate customers are encouraged to enter into transactions of retail sale.Payment can be made both in cash and non-cash (Ministry of Finance Letter № 03-11-04 / 3/20 from 18.01.06).
2. Preservation of documents confirming the size of the trading area.The most common problem with tax audits is UTII additional charge due to underestimation of the size of retail space entrepreneur.If used for trading of the store, with no clear boundaries, it is sufficient to maintain the lease agreement in the three years preceding the current one, which reflects all the expansion and contraction of the department.If the sale of goods is carried out through a separate room area referred to in the Declaration on UTII must comply with the explication and other inventory documents to the store.It is worth emphasizing that the taxation of individual entrepreneurs made only on the basis of the area of trading halls, warehouses, administrative offices and other auxiliary facilities in the calculation of the tax are not included.
Entrepreneurs who are not eligible to apply UTII because of exceeding the limits have to use other tax regimes: the basic or simple.But in practice, the owners of large retail chains and shopping area of over 150 m2 are recorded at different points of entrepreneurs within the framework established for UTII, thus preserving the right to payment of this tax and reducing the company's costs.
