ENVD system and the procedure for its application. Imputed tax for sole proprietorship

The taxation system in the form of a single tax on imputed income (UTII, imputation, imputed tax) is one of the six taxation regimes available for use in the territory of the Russian Federation by both organizations and individual entrepreneurs. UTII, along with PSN and ESHN, refers to special taxation regimes, which are characterized by their own characteristics and conditions of application.

What is a single tax on imputed income

UTII is one of the most popular and profitable systems taxation (hereinafter n/a). The main feature of this n/a regime is the procedure for calculating the tax. The basis for UTII is not actually received profit, but the amount of income imputed by the state for a particular type of activity. That is, the tax is not tied to the income received, it is calculated based on the type of activity, the number of employees or the area of ​​​​the trading floor and the area in which the activity is carried out.

Just like on other special regimes, UTII exempts an individual entrepreneur or organization from paying VAT, income tax, personal income tax and property tax.

Until 2013, UTII was mandatory for use if the activities carried out fell under this taxation regime. Since 2013, the imputation has become voluntary and the entrepreneur (individual entrepreneur or organization) has the right to decide for himself which regime to apply to him: UTII, STS or OSNO.

When will UTII be canceled

In spite of a large number of rumors about the abolition of UTII, the validity of the imputation is annually extended. So, in July 2016, the President of the Russian Federation signed a law on the extension of the UTII until 2021. So in the next 3 years, you won’t have to think about changing the tax regime associated with the abolition of UTII.

Features of imputation

• Calculation of tax based on imputed, not actually received income.
• Payment of payments and submission of reports - quarterly.
• Payment of one tax (single) instead of three (VAT, income and property tax for organizations and VAT, personal income tax and property tax for individual entrepreneurs).
• The possibility of accounting for paid insurance premiums when calculating tax.
• The right to receive a deduction for the costs of purchasing and installing online cash registers.
• Exemption from the mandatory use of online cash registers until July 1, 2019.
• The possibility of applying a 0% rate by newly registered IP for certain types of activities.

Who can apply, types of activities

The types of activities in respect of which it is possible to apply the imputed taxation system are listed in paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation. These include, in particular:

• Domestic services.

On November 24, 2016, the Government of the Russian Federation approved a new list of codes household services in relation to which the imputed system of taxation can be applied.

• Veterinary services.
• Repair, maintenance and car wash Vehicle.
• Rent of parking spaces and other parking places.

This type of activity also includes services for the protection of cars in paid parking lots, except for impounds.

• Freight and passenger transportation.

Condition: no more than 20 vehicles used for the specified activity.

• Retail trade through shops and pavilions with an area of ​​no more than 150 sq.m.

If the floor area exceeds specified value, then the application of UTII according to this species activities are not allowed.

• Retail trade in stationary facilities trading network(STS), which does not have trading floors, as well as through the objects of a non-stationary trading network (NTS).

The objects of the STS that do not have trading floors include covered markets, kiosks, tents, vending machines. The objects of the NTS include open counters, shops, vans, tanks for the sale of beer, milk, kvass.

• Catering services with a hall area not exceeding 150 sq.m.

If the area of ​​the customer service hall exceeds the specified value, then the use of UTII for this type of activity is not allowed.

• Catering services provided in a room that does not have a customer service hall.
• Placement of outdoor advertising on special structures.
• Placement of advertisements inside and outside vehicles.
• Leasing to organizations and individual entrepreneurs of premises with an area of ​​​​not more than 500 sq.m.
• Leasing of commercial spaces retail and provision of catering services.
• Lease of land for placement of retail facilities and provision of catering services.

Note: a specific list of activities for which UTII can be applied is established by decisions of local authorities. Also, in some regions, UTII may not be installed at all, as, for example, in Moscow.

Who cannot apply

The use of UTII is not allowed if:

• Individual entrepreneur or company has more than 100 employees

What taxes does it exempt

For organizations:

• income tax.
• Property tax

For IP:

• personal income tax.
• Property tax.

Note: if real estate included in a special list approved by the regional authorities, and the tax on it is calculated on the basis of the cadastral, and not inventory value (shopping centers, administrative and business centers and premises in them), property tax is payable regardless of the applicable taxation system.

Is it possible to combine UTII with the simplified tax system and other tax regimes

UTII can be combined with any n / o regime: simplified tax system, patent, agricultural tax and OSNO. At the same time, it is not allowed to use several n / o modes at once for one type of activity.

The procedure for the transition to a single tax on imputed income

In order to switch to the imputed taxation regime, it is necessary to submit an application to the tax authority no later than 5 days from the start of the activity:

• in the form of UTII-1 for organizations ().
• in the form of UTII-2 for individual entrepreneurs ().

Transition timeline

An application for switching to imputation must be submitted no later than 5 days from the date of commencement of business.

Registration as a UTII payer is carried out tax authorities within 5 days from the date of receipt of the application from the individual entrepreneur or organization.

How to keep records on UTII

Individual entrepreneurs and organizations on UTII keep records only of physical indicators, they do not take into account income and expenses. In the event that an entrepreneur or company combines UTII with the simplified tax system or a patent, it must keep separate records of income and expenses for simplified taxation and a patent.

How to calculate the amount of tax

The formula for calculating UTII for the quarter:

BD x FP x C1 x C2 x 15% x 3

DB- basic income. This value is established by the Tax Code of the Russian Federation per unit of physical indicator, separately for each type of activity.

FP is a physical indicator. The unit of a physical indicator, as a rule, is taken as the number of objects of trade, employees, the area of ​​\u200b\u200bthe trading floor (place), the number of vehicles, etc.

The basic profitability and physical indicator for each type of activity is established in paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation

K1 is the deflator coefficient. The value of this coefficient is set by the Ministry of Economic Development for each calendar year. In 2017 it is 1,798 , in 2018 amounted to 1,868 , in 2019 - 1,915 .

K2- correction factor. The value of the adjustment coefficient is set by the authorities of municipalities in relation to a specific type of activity, and, in some cases, to the area in which the activity is carried out.

You can find out the exact value of this coefficient on the website of the tax service by indicating the region code in the upper left corner (for example, 50 - Moscow Region) and scrolling down the page - you will familiarize yourself with the section "Peculiarities of regional legislation".

15% - UTII rate.

It should be noted that the authorities of the regions have the right to reduce the rate for certain categories of entrepreneurs carrying out certain types of activities.

3 - the number of months in the quarter for which the tax is calculated.

An example of calculating UTII for the quarter

Initial data:

Business entity: IP

Kind of activity: provision of veterinary services

Wage-earners: missing

Moscow region, Ramenskoye

Base Yield:

Physical indicator: 7 500

K1: 1,798

Bid: 15%

RUB 6,997

Quarterly tax calculation

BD x FP x C1 x C2 x 15% x 3

7,500 x 1 x 1.798 x 1 x 15% x 3

RUB 6,068

Since IP in reporting period paid insurance premiums, exceeding the amount of the calculated tax, he does not have to pay anything to the budget:

6 068 – 6 997 = 0

An example of calculating UTII when registering in the middle of a quarter

Initial data:

Business entity: IP

Kind of activity: repair services, maintenance and sink vehicles

Wage-earners: missing

Region and municipality in which the activity is carried out: St. Petersburg

Base Yield: number of employees, including individual entrepreneurs

Physical indicator: 12 000

K1: 1,798

Bid: 15%

Amount of paid fixed contributions: RUB 6,997

Tax calculation for incomplete November

BD x FP x C x C2 x 15 x Number of days worked in the month: Total number of days in the month

12,000 x 3 x 1.798 x 1 x 15% x 29:30

The amount of tax excluding contributions - RUB 3,128.5

December tax calculation

12,000 x 1 x 1.798 x 1 x 15% = 3,236.4

Total for incomplete November and full December, the calculated tax amount will be RUB 6,365

Since the amount of fixed contributions exceeds the calculated tax, the individual entrepreneur does not have to pay anything to the budget following the results of the 4th quarter.

Features of reducing the tax on insurance premiums

• If an individual entrepreneur does not have employees, he can reduce the amount of calculated tax on all insurance premiums, down to zero

That is, if the amount of fixed contributions exceeds the amount of the calculated tax, then nothing needs to be paid at the end of the quarter.

• If an individual entrepreneur has employees when calculating tax, he can reduce it by insurance premiums paid both for himself and for employees, but not more than 50% of the tax amount

Suppose an individual entrepreneur paid contributions in the amount of 15,000 rubles for himself and the employee. The calculated amount of tax, excluding contributions, is 8,000 rubles. Decrease single tax An individual entrepreneur can only half, that is, up to 4,000 rubles. (8,000 x 50%).

• Insurance premiums can be taken into account when calculating tax only if they are paid before filing a UTII declaration for a given quarter.

Suppose an individual entrepreneur filed a declaration for the 3rd quarter of 2017 on October 2, and paid insurance premiums for this period on October 5, the individual entrepreneur will not be able to take them into account when calculating the payment for the 3rd quarter, but will have the right to take them into account when calculating the tax for the 4th quarter.

• Starting from 2018, individual entrepreneurs will be able to take into account the costs incurred for the purchase and installation of online cash registers in the amount of not more than 18,000 rubles.

In order to receive a benefit, an individual entrepreneur must register KKM in the period from February 1, 2017 to July 1, 2019. If an individual entrepreneur provides catering services or conducts retail trade, the cash desk must be registered in the period from February 1, 2017 to July 1, 2018. You can take into account the costs when calculating the tax for 2018 and 2019, but not earlier than the year in which the cash register was registered.

Procedure and terms of tax payment

The single tax is payable every quarter, no later than 25 days from the date of the end of the tax period.

The tax is paid to the IFTS at the place of business or registration (for distribution and peddling trade, transportation of passengers and goods, advertising on vehicles).

KBK on payment of UTII in 2017 for individual entrepreneurs and organizations - 18210502010021000110

Reporting

The tax period for UTII is a quarter, and therefore, declarations are submitted by an individual entrepreneur or organization quarterly, no later than 20 days from the end date of the tax period.

Please note that if the tax payment or reporting deadline falls on a weekend or holiday, it is moved to the first business day.

Cash register for UTII in 2019

Individual entrepreneurs and organizations on UTII (except for catering and retail services) have the right not to switch to new order settlements with clients (buyers) until July 1, 2019.

Individual entrepreneurs and imputed companies conducting retail trade or providing catering services have the right not to use online cash desks until July 2019, provided that there are no employees.

Loss of right to use

An entrepreneur or organization loses the right to use UTII if the number of employees exceeds 100 people or the share of participation of other organizations increases by more than 25%.

Removal from the register

In the event of termination of the imputed activity, the individual entrepreneur or organization is obliged, within 5 days from the date of its completion, to submit to the tax authority an application:

• in the form of UTII-3 for organizations ().
• in the form of UTII-4 for individual entrepreneurs ().

The specified document must be submitted to the Federal Tax Service Inspectorate at the place of business, except for those cases when delivery or peddling trade is carried out, services are provided for the transportation of passengers and goods and advertising on vehicles. When carrying out these types of activities, the application is submitted at the place of registration of the individual entrepreneur or organization.

Within 5 days from the date of receipt of the application tax service removes an individual entrepreneur or organization from the register as a UTII payer

Please note that the taxpayer can only change the taxation system (if the individual entrepreneur does not terminate the activities for which UTII is applied) only from the beginning next year.

Liability for non-payment of tax

• For non-payment of tax - a fine of 20% of the amount of unpaid tax, and in case the tax was not paid intentionally - 40% of the amount of the unpaid payment.

Also, for each day of delay, penalties are charged equal to 1/300 of the refinancing rate of the Central Bank of the Russian Federation for the first 30 days of delay and at a rate of 1/150 for subsequent days.

• For late submission of reports - a fine of 5% of the amount of tax payable according to the declaration for each month of delay, but not more than 30% and not less than 1,000 rubles.

to the existing Russian Federation one more taxation system was added to taxation methods in the form of the main (OSNO) and simplified systems () - an imputed taxation system based on UTII (single tax on imputed income).

Naturally, this system has certain specific features inherent only to it. In this article we will try to consider the main features of accounting for UTII.

This taxation system can be used by enterprises whose type of activity is included in the list of the relevant article of the Tax Code.

Before making a decision on the transition to a new taxation regime, it is advisable to calculate the tax burden for different options and choose the most suitable one.

The right to use the methodology is lost by the company in case of violation of the criteria mandatory for its application or in case of termination of the type of activity envisaged by it.

The difference in accounting for UTII for individual enterprises and organizations is significant. Recent, regardless of the option chosen tax accounting must carry out accounting in accordance with the procedure established by law. For entrepreneurs, there is no such obligation.

Reporting and taxes for UTII

The UTII declaration and the corresponding financial statements must be submitted to the regulatory authorities (on the 20th day of the month after the reporting tax period).

Organizations using this method are exempt from the following taxes:

• for profit or (for private entrepreneurs),
• property,
• insurance premiums.

All options tax payments replaced by a single tax paid before the 25th day of the month after the reporting period (quarter).

The amount of the tax is calculated not on actually available, but on potentially possible income, determined from the physical data of the organization's work (the size of the trading floor, the number of employees, the number of vehicles).

The principles of accrual and payment remained unchanged for:

• medical and pension insurance (mandatory),
• insurance against occupational diseases and accidents,
• payments for disability (temporary) and maternity.

Algorithm for calculating UTII

The taxpayer is obliged to take into account physical data and their changes during the tax period (quarter). Accounting is made from the beginning of the month when the changes took place.

The object of taxation is imputed income, which is a possible (potential) income calculated taking into account the conditions affecting its formation and intended for use in calculating the value of a single tax.

The methodology for calculating the expected income, according to the law, is as follows: the base profitability (per unit of physical indicator) for a specific type of work is multiplied by the physical indicator and by the coefficient (K1, or deflator), the value of which is set by the government of the Russian Federation annually.

Be sure to clarify the availability of local (regional) regulatory and legal decisions on UTII, which may contain adjustment factors (K2) for certain types of activities. When calculating, it should be taken into account that the value of K2 is rounded up to the 3rd character after the decimal point.

The next operation of multiplying the possible income by K2 leaves it unchanged or reduces the size taxable income. 15% of the calculated value will be the amount of tax per month.

To derive a quarterly indicator, the monthly values ​​should be summed up, which may differ if the value of the physical indicator changes.

The amount of tax (imputed) is calculated from the date of registration or on a specific date of deregistration (upon completion of work according to this method), and not from the next month, as it was before.

Accounting

The main ones for UTII include the following:

Accounting is organized by the head of the organization, he personally maintains accounting records or hires a qualified specialist.

All transactions must be documented and reflected in accounting registers on the basis of unified forms or independently developed, but with mandatory details.

Accounting objects include expenses and incomes, assets and liabilities, other business transactions and any sources of financial resources.

AT without fail accounting is subject to internal and external control.

At the end of the reporting period, the organization submits to the supervisory authority, the composition of which changes based on the category of the enterprise.

IP accounting with UTII

Accounting legislation does not provide for the obligatory accounting for UTII by private entrepreneurs and citizens engaged in individual practice.

When conducting activities without registration legal entity accounting of expenses, incomes and objects for taxation is carried out in the manner approved by the tax legislation.

But at tax audit documents relating to the activities of the person being checked may be requested. This provision is interconnected with the paragraph of the Tax Code, which obliges taxpayers to keep accounting and tax documents, including:

• relating to the receipt of income,
• confirming the fulfillment of expenses,
• necessary for the calculation of taxes,
• for the transfer or withholding of taxes.

Failure to provide documents or any information provided for by the Tax Code and other legislative acts, within the specified period entails the imposition of penalties.

According to tax code, entrepreneurs working on taxation in the form of UTII are not required to keep records of income and expenses in the course of their activities. But the payer is obliged to keep records of the indicators required for tax calculations.

Therefore, when checking, it will be legal to require documents confirming the legality of applying this accounting system and the correct calculation of the tax. These include lease agreements, floor plans, but do not include documents on the amount of income received and expenses incurred.

The entrepreneur is not obliged to provide acts on the performance of work, waybills, contracts, since they are not required when calculating and paying tax payments.

UTII payers must comply with the procedure for the implementation of settlement and cash transactions in cash and non-cash forms and keep relevant documents (cash books) for the periods specified by law.

In the accounting documents, the presence of a scheme of the premises with a clear division into shopping areas and utility areas is mandatory. In the absence of separation by inspectors, auxiliary territories can be attached to commercial ones, which will become the basis for an upward tax recalculation.

Based on practice, a single tax on imputed income and maintaining the regime as a whole are complex procedural concepts from the standpoint of accounting for UTII, identifying objects for taxation and the taxable base.

To avoid problems with regulatory authorities, it is possible to involve employees of accounting departments in cooperation or send for retraining.

Individual entrepreneurs, along with companies, can, if they wish, switch to UTII for a certain type entrepreneurial activity, if this activity is subject to an imputed tax in the region where it is carried out (Article 346.26, clause 1 of Article 346.28 of the Tax Code of the Russian Federation). How an entrepreneur should keep records on imputation, we will tell in this consultation.

IP: UTII and accounting

However, individual entrepreneurs may not keep accounting records if they keep records of income and expenses, physical indicators (characterizing a certain type of activity) or other objects of taxation in accordance with the tax legislation of the Russian Federation (subparagraph 1, paragraph 2, article 6 of the Law dated 06.12.2011 No. 402-FZ). What does this mean for the sane entrepreneur?

IP on UTII: tax accounting

The object of taxation for calculating UTII is imputed income, which is defined as the product of the base profitability for a certain type of activity, calculated for the quarter, and the value of the physical indicator for this type of activity (clause 1, clause 2, article 346.29, article 346.30 of the Tax Code of the Russian Federation) .

An individual entrepreneur on UTII is obliged to keep records of the physical indicators necessary to calculate the amount of imputed tax, as well as their changes during the quarter. If in one of the months of the quarter the value of the physical indicator has changed (for example, the number of employees has decreased - in the provision of personal services, the number of vehicles has increased - in transportation), then to calculate the imputed tax for this month, a new value of the indicator is taken (

How to conduct IP UTII - it would seem that the question, the answer to which requires a lot of experience and extensive knowledge. But is it really that difficult? Individual entrepreneurship is attractive for a novice entrepreneur with a number of features: simple registration, state benefits, a special scheme for organizing accounting, as well as the availability and regulated possibility of using UTII. The latter will be considered in more detail, we will try to dot the “and” in the conduct of IP on UTII.

Single tax on imputed income - a special system special taxation used for certain types of established business activity. UTII differs from other tax accounting systems in that this tax is levied on certain imputed incomes, that is, those determined by legislators. It should be noted that from 1.01.13 this tax is defined as voluntary. Legal regulation is carried out by art. 26.3 of the Tax Code of the Russian Federation.

Who is the payer

UTII have every right to use individual entrepreneurs falling under this tax system and voluntarily wishing to apply it, with the exception of such categories as:

• the largest taxpayers;
• companies operating in the field of catering services in organizations related to education and social security;
• Individual entrepreneurs, the total number of employees in which last year there were more than 100 people;
• individual entrepreneurs leasing gas stations.

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Types of business activities subject to UTII

The general list is determined by paragraph 2 of Art. 346.26 of the Tax Code, however, on the ground, the decision on the possibility of using UTII remains for municipality. So, it is almost completely impossible to use UTII in Moscow, and in St. Petersburg there are restrictions on use in the field of public catering. So the first step is to analyze tax policy on this issue in the specific region where you plan to do business.

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Tax registration

First of all, you need to conduct a business that falls under the UTII system in accordance with the legislation of your region, and apply for registration. Departure from UTII can be carried out both from the beginning and from the middle calendar year by submitting an appropriate application. Or, as an option, by modifying your business in such a way that it does not fall under the requirements of paragraph 2 of Art. 346.26 NK. Here we can talk about increasing the exploited areas, expanding the fleet, if you work in the field transport services, and other possible business transformations. The principle of action is the same - filing an appropriate application.

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Taxes paid with UTII

Naturally, UTII itself. Paid before the 25th day of the 1st month of the next tax period. This tax It is calculated not according to your actual income, but according to the legislators imputed to you. The main factor determining the value of this indicator is a certain physical indicator of activity, that is, the area, the number of employees and vehicles, and so on, determined by Art. 346.29 specifically for your activity.

In the same way, mandatory pension insurance contributions are paid, health insurance, accident insurance and various benefits, as well as personal income tax with wages workers.

The rest of the taxes paid with UTII are indicated in paragraph 4 of Art. 346.26: this is income tax, property tax, VAT. If the individual entrepreneur has performed a transaction that is not subject to the UTII regulations, then the corresponding taxes from it are already paid according to a suitable regulated taxation system.

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Accounting for UTII

Let us consider in more detail how to keep records of IP UTII. Attention should be paid physical indicators. The catch is that the Tax Code does not regulate exactly in what form this accounting should be done, therefore the so-called books on UTII, stubbornly promoted by a large number tax offices are not legal. But somehow you still have to carry out bookkeeping, so you may not need to refuse such a book if it is imposed in your particular city or district. Moreover, its cost is small and comparable to the amount of the fine for the complete absence of the relevant document in principle (Article 15.6 of the Code of Administrative Offenses). Most importantly, remember that when doing business accounting for individual entrepreneurs on UTII, you are required to reflect only physical indicators in such a book.

In principle, with the exception of accounting for physical indicators, an individual entrepreneur has the right not to keep any other accounting, except perhaps for his own needs. However, it is still recommended to understand how to keep accounting for individual entrepreneurs on UTII and store relevant documents that can confirm the legitimacy of your business, at least for cases of inspections by control authorities who may be interested in quality indicators or the place of origin of the goods you sell. In addition, from January 1, 2013, individual entrepreneurs are obliged to keep a cash book, and from June 1, 2014 they have the right not to comply with cash discipline.

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UTII calculation

The first thing to do is to determine the basic profitability of your business, it is spelled out in Art. 346.29 NK. We multiply with your physical indicator (provided that there were no changes during the calendar year, in paragraph 9 it is written exactly how to take this into account) and with the deflator coefficient, annually determined by the government of our country. As a result, we get the very amount of imputed income assigned to you by legislators.

Next, we check with the local act regulating UTII: if there are appropriate benefits in your city or district, the size of the K2 adjustment factor for your particular business will be specified here. According to paragraph 6 of Art. 346.29 of the Tax Code of the Russian Federation, this coefficient is the product of indicators that reflect the impact on the business of various environmental factors. It is necessary to round K2 to thousandths.

Accordingly, we multiply your estimated income by K2, in the end it will remain or decrease, since K2 is greater than one. We take a percentage of this amount in the amount of the tax rate of the region, from 7.5% to 15%, as a result we get the monthly amount of tax. We can calculate quarterly by simply multiplying the resulting amount by 3, in the event that there were no changes in the financial indicator.

If you have more than one type of business or more than one object, the tax for a particular item is calculated separately, then the resulting values ​​are added up. In addition, it will be necessary to complete several specific sections 2 tax return, and if you do business not only in one region, the calculation and payment of tax will be made for each OKATO separately.

Usually, you have to pay an amount that is still less than the calculated one. This is due to the fact that Art. 346.32 Contributions for pension insurance, insurance against accidents at work, contributions under voluntary personal insurance and the amount of paid disability benefits.

You should also remember:

• contributions paid only in the considered tax period are taken into account;
• Only payments on topics are taken into account. sick leave what was done at the expense of your organization;
• it is allowed to reduce the tax by no more than 50%, only individual entrepreneurs who do not have employees can reduce the tax to the full 100%.

As a result, we get the following formula to calculate quarterly UTII:

(underlying return) × (physical indicator) × K1 × K2 × (3 months) × ( tax rate 7.5 ... 15%) = UTII for the quarter.

In addition, from January 1, 2013, when using a single tax on imputed income, individual entrepreneurs who do not have employees at their disposal are allowed to reduce UTII by the amount of insurance premiums paid for themselves without a limit of 50%.

Do I need an IP for UTII Accounting? The transfer of individual entrepreneurs to UTII can significantly simplify relations with the tax authorities. Entrepreneurs tend to look for ways to facilitate taxation and related formalities in order not only to save money, but to make the reporting process faster and easier. What is UTII, and who may need it?

The abbreviation UTII shortens the term "Single imputed income tax". The state has developed simplified systems taxation, including the one under consideration. It's special tax regime, on which some enterprises and individual entrepreneurs can work.

Businessmen operating in the field of:

• retailers;
• catering points;
• car repair, car wash, maintenance;
• veterinary services;
• household service;
• advertising;
• commercial lease;
• provision of temporary residence, accommodation;
• road transport;
• parking lots, car parks.

Key features of the considered system:

• UTII is voluntary, an individual entrepreneur or legal entity has the right to switch to it;
• required to stand special accounting in the IFTS;
• you can work only on strictly defined types of activities;
• the number of employees for individual entrepreneurs up to 100 (or none);
• the rate of return on which the tax is calculated is established every year by law;
• regions have the right to flexibly redefine the provisions on application of UTII: in particular, the local administration may prohibit the transition to this system, set the rates and odds;
• UTII exempts a businessman from paying several forms of taxes;
• legal entities are given the opportunity to reduce the amount to 50%, and individual entrepreneurs - completely, if they have paid the appropriate amount of insurance premiums for the period;
• payment period - quarterly.

UTII has a number of advantages over other systems, but there are also negative aspects.

Consider the advantages of the system.

Several taxes are replaced by the payment of one - imputed. This is especially true if taxes are paid by an individual entrepreneur. Usually he has to pay VAT, personal income tax and property tax, and for UTII there is only one payment.

Within a legal entity, a typical list of taxes:

1. At a profit.
2. For property.
3. For added value.

And all of them are also replaced by UTII.

For both forms of management, entrepreneurs are given the opportunity to simplify the process of paying taxes and reduce the financial burden on the business.

Adjusting coefficients K1, K2 - these parameters allow enterprises to reduce the tax base, which is why they are also called deflator coefficients:

• K1 - takes into account the dynamics of prices for goods, services or work performed;
• K2 - adjusts the basic profitability, taking into account the seasonality of work, the range of goods or the range of services offered, the level of income of the entrepreneur and other factors.

Accounting for the actual duration of activity. If it is less than statutory tax period, K2 will take this fact into account by adjusting the base for a decrease. Sanitary days, stoppage of work of an individual entrepreneur / company for repairs, weekends and holidays are taken into account.

As you can see, the advantages of UTII for individual entrepreneurs are significant. But it also comes with disadvantages.

The tax is levied regardless of whether the company is in profit or loss. Loss will not be grounds for tax breaks, UTII will still have to pay.

The law establishes a basic profitability that does not correspond to the real situation, its figures are largely not properly substantiated (although it is recalculated annually).

Inconvenience for contractors. Working within the framework of the UTII system, the entrepreneur does not pay VAT and does not issue invoices to partners and buyers. The consequence of this is that counterparties themselves cannot receive a VAT refund, and cooperation with such an individual entrepreneur will be unprofitable for them.

Those taxes from which activity on UTII does not exempt (personal income tax, insurance premiums, etc.) must still be paid, as well as reporting on them.

Legal entities are required to keep accounting, although it is necessary only for the formation financial statements and does not affect the size of UTII.

If the individual entrepreneur has more than 100 employees, UTII is not possible.

The Accounting Law provides a list of those whose responsibility is to comply with the provisions of the document, and individual entrepreneurs are also on this list. But it also contains a provision on the possibility of refusing accounting for those individual entrepreneurs that work on the basis of tax legislation.

Thus, private entrepreneurs and individuals Individual practitioners are not required to keep records. But if activities are carried out without creating a legal entity, the citizen, nevertheless, is obliged to take into account income and expenses, as well as objects subject to taxation. And if the individual entrepreneur is subjected to a tax audit, the commission has the right to demand documents that record the activities of the entrepreneur.

According to the Tax Code of the Russian Federation, the taxpayer must keep these documents for at least 4 years.

On their list:

1. Confirmation of income and expenses.
2. Papers required for tax purposes.
3. Evidence of payment of the accrued amount of tax.

Failure to provide this information, as well as other information at the request of the inspection, is punishable by a fine.

As mentioned, accounting for individual entrepreneurs on UTII is not required. But the entrepreneur must fix the indicators by which the tax is calculated. That is why, when checking, the requirement to present documents is legal. To check the accounting for UTII in 2019, they may ask for lease agreements for premises, plans for such, while presenting documents on income and expenses incurred is not required.

But this does not mean that IP accounting for UTII does not imply fixing the movement of funds and is not needed at all. The individual entrepreneur must store and where each operation is reflected in terms of income and expense, although the tax authority will not check them.

The current legislation states that legal entities that have switched to UTII must keep accounting records according to the rules established by the Federal Tax Service. The same laws establish for payers of a single tax on imputed income the right of individual entrepreneurs to be relieved of the obligation to maintain.

They don't even need to have:

• cash register equipment;
• strict reporting forms.

But IP working under UTII are obliged, at the request of the inspectors, to provide papers confirming the right to conduct entrepreneurial activity according to the “imputed” system. This means that this regime requires that physical indicators be constantly taken into account, according to which the amount payable in the state budget. If the IP acts and how tax agent, he is obliged to keep documentary evidence of the fulfillment of his obligations.

Important: the Federal Tax Service often imposes a requirement for IP workers working on UTII to show the Book of Accounts, in the absence of one, threatening with fines. In fact, if this book is required during the verification of the sane, this requirement is illegal.

Physical indicators may include:

• area of ​​the trading floor (for retailers);
• number of employees (for the service sector, for example).

The accounting procedures are not defined by law, and many individual entrepreneurs do this literally in an ordinary student notebook, entering all the indicators and their changes with a pen. The main requirement in this case is the safety of the documents necessary for the calculation, including calculations of the average number of employees per month, etc.

It is also important to understand that, although an individual entrepreneur is not required to keep records, it is still necessary to fix the salary paid. An individual entrepreneur is obliged to submit information to off-budget state funds, data on the salary of employees to the tax office, and transfer insurance premiums.

Doing accounting according to UTII for individual entrepreneurs in 2019, it takes into account the rules:

• voluntary transition to imputation, while you can switch from the beginning of the year, for a period of at least 12 months;
• documents are submitted to the Federal Tax Service before the 20th day following the expired tax period month;
• those working under UTII are exempted from payment of personal income tax, VAT, insurance and property taxes.

The tax period is equal to a quarter, that is, documents will have to be submitted every three months, in the form of a declaration. After its submission, the IP has five days to pay, if this is not done on time, from the side oversight bodies penalties will follow.

The calculation of the payment is done in the declaration itself.

For this you need to know:

• basic return;
• the value of the deflator coefficient.

UTII is calculated separately for the places of performance of activities and types of such, and fits into the relevant articles UTII declarations. The tax base calculated on a monthly basis, taking into account all the days during which the individual entrepreneur is registered with the IFTS as working under UTII. An individual entrepreneur has the right to reduce accruals up to 100% of the amount, subtracting from it the amount paid in off-budget funds contributions for the period under review. The payment calculated for insurance premiums is also indicated in the declaration.

The individual entrepreneur remains obliged to keep records of insurance premiums and payments to employees, to record the movement of personnel. When hiring an employee, a contract is concluded with him - for example, civil law or labor. Appropriate personnel documents are being created, the employee is registered with the tax, FSS and Pension Fund, so that salary deductions go there. Reports on these accruals are provided to the funds on a quarterly basis.

So, the law does not oblige an individual entrepreneur to keep records of all business transactions, but he has the right to do it on his own, to facilitate the work of the enterprise. Individual entrepreneur, working alone, submits a UTII declaration 4 times a year.

If he hired employees, then the list of documents and forms of statements increases:

• reporting form IP 6-NDFL four times a year, and 2 personal income tax once a year - surrendered to the Federal Tax Service;
• calculation of insurance premiums - there;
• report on contributions to the FSS - four times a year;
• in Pension Fund- SZV-M once a month. And SZV-Experience once a year. Also, if necessary, papers are submitted upon achievement by the employee retirement age and retirement.

Even if one employee is hired, he will have to submit a complete set of documents to his tax office.