tax regime UTII activities which completely cover the area of small business, providing economic agents the opportunity to simplify the tax reporting and does not confirm the expenses incurred.Prospects for its cancellation, which have been discussed for several years, negatively perceived by taxpayers and cause a lot of questions.
In early January, due to a variety of requests of entrepreneurs, the Federal Tax Service reported that in 2012 UTII regime will be applied in the same manner (letter number ED-4-3 / 355 from 17.01.2012).Tax clarify that according to Art.346.26 of the Tax Code, the introduction of UTII in Russia is carried out by the authorized bodies of city districts and municipal areas by publishing the relevant legal acts.In 2012, at the federal level does not provide cancellation UTII activities for this mode are the same.Taxpayers need to pay attention to the fact that the procedure for applying UTII could be modified in some regions, for further information should contact the local tax office.
future UTII, activities and application procedure.
Will UTII for individual activities to operate after the end of the year?In his letter to the Federal Tax Service does not answer the question.The Ministry of Finance also clearly expressed its position, considering that UTII have played a role in ensuring income security of the state budget, as well as the legalization of business profits, and its further application futile.
bill on the abolition of the regime provided for a number of amendments to the Tax Code, according to which in 2013 the list of activities UTII was significantly reduced.Exceptions, in particular, subject to personal services, retail, leasing of real estate services, catering, which minimizes the area of application of the tax system, and in 2014 assumed complete abolition.
Representatives of small businesses have expressed disagreement with these legislative innovations.Business associations have sent numerous letters of protest to various state bodies and get excellent results.The adoption of the bill is delayed for 6 years and a new attempt will be made to cancel UTII in 2018.In addition, a proposal to abandon the mandatory application of the regime and to provide entrepreneurs with the complete freedom to choose the system of taxation.In the near future small business owners can not be afraid of major change, continuing to use UTII, activities and conditions of use which will remain the same.
What does the legislator in return UTII?
Despite the fact that the owners failed to renew UTII for a sufficiently long period, many people are interested in the issue of possible alternatives to the regime.To date, plans to replace the legislators of the patent system.Federal law only describes the general features of it, leaving the regulation of details at the discretion of the regions.
new patent system - a voluntary tax regime intended only for entrepreneurs who have a certain amount of annual revenue and number of employees.The term of the patent can range from 1 to 12 months.In case of loss of the right to use this mode, SP is obliged to go to the general taxation system (DOS) from the day after the end of the patent.In case of voluntary refusal of BASIC IP switches to the next day after the cessation of commercial activities specified in the patent.The main advantage of this mode is the lack of need to use CMC in retail trade.Cash receipts should be replaced by other documents, confirming the payment.The negative change will be impossible to reduce the cost of the patent for the amount of contributions to extra-budgetary funds.
