Payers of the single income tax are exempted by the state from many taxes. So, they do not pay VAT, personal income tax, transport, land and property taxes, income tax and many other taxes. Also, entrepreneurs can reduce the amount of payment for contributions to the FFOMS, PFR and contributions to the FSS, in cases where the payment of mandatory insurance contributions occurred in a given period.
Code budget classification are the numbers that are combined in the table. Before submitting the declaration, be sure to clarify with what details it needs to be done, because the details can change every year.
UTII coefficients for 2016 - changes
CBC has not changed. Thus, all these codes can be safely taken from the declaration for the last year.
And here interest rate single tax increased, and it will amount to 15.9%. The law provides that Regional authorities may reduce the rate of this tax according to the situation. So it can fluctuate in the regions.
What is the retail rate?
UTII ( single tax on imputed income) is characterized by the fact that the amount tax payments does not depend on the income received by the entrepreneur, but is fixed and is calculated based on the type of activity that he carries out. How to calculate UTII for individual entrepreneurs retailers under the 2016 legislation?
Calculation of UTII for retailers: the formula and its components
When calculating the mandatory tax, the following formula is used:
Tax base x 15%.
The tax period for UTII is a quarter, therefore, to determine the tax base, it is necessary to calculate its size for one month, and then multiply it by 3.
The tax base for the month is the product of the base profitability, the physical indicator of retail trade and the coefficients K1 and K2.
Let's take a closer look at these indicators:
- Base income. Set by the legislator. In 2015, its size is 1800 rubles per month, provided that the area of the occupied premises exceeds 5 square meters.
- physical indicator. For retailers, it is the area of the premises, which includes the space occupied by refrigeration equipment, racks and counters, the workplace of the seller and cashier, the aisles between the racks with goods and showcases, and the trading floor. Not included in the calculation this indicator the area of utility and warehouse premises, as well as premises in which repairs are being carried out.
- K1 is the deflator coefficient. Established by the Government of the Russian Federation annually. In 2015, its size is 1.798.
- K2 - correction factor. It is set by the authorities of the constituent entities of the federation and varies in the range from 0.005 to 1. You can find out its value established for 2015 for a particular region on the website of the Federal tax service in the section "Peculiarities of regional legislation".
The single tax on imputed income (UTII) is paid by organizations and individual entrepreneurs applying this special tax regime. The deadline for submitting the UTII declaration is quarterly. Filling out the document is not very difficult, however, there are certain nuances that you need to know. Consider the procedure for filling out a declaration for UTII 2016 on a sample.
Please note that starting from the first quarter of 2015, an updated report form is applied, which was introduced on the basis of the order of the Federal Tax Service of the Russian Federation under the number MMV-7-3 / [email protected] dated July 04, 2014. You can download the form here.
Delivery time tax return according to UTII and tax payment is carried out quarterly - until the 20th, and until the 25th day, respectively, of the month that follows the end of the reporting quarter, that is:
- For the first quarter of 2016, UTII reporting will need to be submitted by April 20 (tax payment by the 25th day) 2016 inclusive.
- For the second quarter - until July 20 (paid until July 25).
- For the third quarter - until October 20 (payment until October 25).
- For the fourth quarter of 2016, reporting is submitted before January 20, 2017 (paid until January 25).
The terms of provision are the same for both individual entrepreneurs and organizations. There are cases when there is no activity during the reporting period, thus the question arises: “?”, You will find out the answer in our article. A situation may also arise in which where reporting is provided in this case - more details in the article.
Correction factors for 2016
The procedure for filling out the UTII declaration in 2016
Declaration of UTII 2016, the sample filling has not undergone any special changes relative to 2015, let's look at an example.
Important! has undergone some important changes, so the procedure for filling it out has already been changed from the reporting for the first quarter of 2017. The sample filling is considered separately in the article.
Title page
For organizations at the top title page TIN and KPP are entered, for individual entrepreneurs only TIN, a dash is put in the KPP column for them. Page number 1, put “001”, if reporting is provided for the first time, then the correction number “0-“ is written in the column, if you have previously provided reporting and you submit a corrective calculation, then its number is put, in the format “1- “. Taxable period will always be quarterly, we select in accordance with for each period, and indicate the year of reporting.
A corrective report must be submitted if you made or found errors in the submitted reports, for this you fill out the declaration correctly and indicate the number of the corrected report, starting with the unit “1-“. It is better if you find errors, and not the inspector when checking.
Next, the abbreviated code of the tax inspectorate is indicated, consisting of 4 digits, as indicated in your documents and the code at the place of registration, we take the value from to the procedure for filling out this declaration - for organizations, the value of the field “310” is set, for individual entrepreneurs - “120 ".
For special taxation regimes in the new 2016, a number of changes are introduced in Russia. In 2015 State Duma amendments to the tax code were adopted, which, among other things, affected the calculation of the Single Imputed Income Tax (UTII). About the preferential rate for UTII, the calculation of this tax in 2016 and the principles of its application - read our article.
UTII in 2016: changes
Recall that UTII is a tax regime that applies only to certain types of business activities (the list of objects that are subject to UTII is limited by Federal law) and is established by regional or local authorities. In other words, in different regions the procedure for paying UTII tax may be different, but the amount of income of an enterprise when calculating UTII does not matter. Since 2013, this special tax regime has become voluntary - that is, if its conditions do not suit the entrepreneur, then he has the right to declare the transition from tax to UTII system to another system of taxation.
There are several conditions for the transition to the UTII system in 2016 for individual entrepreneurs. This is the number of employees (they should be less than a hundred people), the location of the enterprise (should be based on the territory municipality), a certain type of entrepreneurial activity (retail trade, public catering, a company providing domestic services etc.).
It is planned that such a special taxation regime as the Single Tax on Imputed Income will also exist next year, 2016. The authorities plan to abolish this system only by 2018.
Note
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Part of the tax code calculation of UTII tax made changes in 2016 the federal law dated July 13, 2015 No. 232-FZ. According to the document, now the local and regional authorities of the constituent entities of the Russian Federation have the right to reduce tax rates for enterprises. This opportunity will affect firms that apply the so-called "special regimes" - the Simplified Taxation System (STS) and pay the Single Imputed Income Tax to the treasury.
According to one of the sections of the law in new edition, the UTII tax rate is now equal to 15% of the imputed income of the enterprise. Also, according to the amendments, regional authorities and city authorities federal significance have the right to make sure that the UTII rate is reduced by almost half - in the amount of 7.5 - 15%. Such preferential rate a single tax may be introduced for certain categories of taxpayers and types of business activities in respect of which UTII is applied.
All taxes paid by entrepreneurs under the UTII system in 2016 will go to the budget of municipalities.
Tax rates for UTII in 2016 for individual entrepreneurs
Recall that for individual entrepreneurs and organizations, the transition to the Single Imputed Income Tax (UTII) in 2016 is also not a mandatory requirement - if desired, a businessman can replace it with another taxation system.
So, for an example of calculating UTII-2016 for one quarter, let's take a small retail business. Thus, the basic profitability of this type of business activity per square meter is 1,800 rubles per month. For example, if the store occupies an area of 60 square meters, then calculate tax base per quarter you need:
60 x 1800 x 3 (number of months in a quarter) x 1.798 (K1 coefficient) x 0.5 (approximate K2 coefficient set by the region on this species entrepreneurial activity) = 291,276.
Now, to calculate the UTII tax, it is necessary to multiply the tax base by the tax rate, which for most enterprises, with rare exceptions, will be equal to 15%. 291 276 x 15%. It turns out that UTII-2016 for that enterprise for the quarter will be approximately 43,691 rubles.
Individual entrepreneurs who pay UTII-2016 have the opportunity to reduce the amount of tax. To do this, from the resulting amount you need to subtract the amount of insurance premiums paid by the entrepreneur for his employees. An individual entrepreneur can reduce the size of his UTII-2016 by one hundred percent - this is possible only if the enterprise does not use the labor of employees. But it is impossible to reduce the size of UTII by the amount of insurance premiums by more than half for those individual entrepreneurs who use the labor of employees. This part of the change tax legislation did not have.
When to file a UTII declaration in 2016?
Changes in tax legislation in 2016 did not affect penalties for dishonest taxpayers. Doing business without tax registration entails administrative responsibility - a fine of at least 40 thousand rubles, and late submission of the declaration will entail a fine of 5% of the UTII tax, non-payment of tax - a fine of 20% of its amount. Download the declaration form for UTII for 2016
Many entrepreneurs are faced with a difficult choice: what kind of taxation system to choose UTII or "simplified" - USN? Most businessmen agree that the most profitable is UTII, then the patent taxation system, and only then the simplified one. But it should be noted that the coefficients for calculating UTII in different regions of the country may differ, increase and undergo changes from year to year, and the amount of tax may be different for companies engaged in different kinds entrepreneurial activity. The simplified tax system is considered beneficial if the difference between the expenses of the enterprise and its income is small, and the profit is insignificant.
To date, along with commercial organizations entrepreneurial activity can be done without education legal entity. Becoming an individual entrepreneur is legally easier than registering an LLC. But there are significant downsides to doing business this way. The main disadvantage is that an individual entrepreneur is liable for his obligations with all his property, unlike organizations. But, nevertheless, the number of self-employed citizens in our country is increasing every day. This trend is easy enough to explain. The desire to work "for oneself", independently regulate one's labor activity and make a profit is typical for most people aged 18 to 60 years.
Features of UTII for IP
The choice of a taxation system for an entrepreneur is a very serious decision and it is necessary to approach this issue with all responsibility. Of course, first of all, the tax regime depends on the type of activity carried out by a businessman. For some areas, such as the sale of excisable goods or, if there are restrictions on the application of special regimes, only common system taxation. This is quite burdensome for individual entrepreneurs who have not yet matured. And therefore, most of them still strive to meet the parameters that allow them to apply a simplified taxation system or pay a single tax on imputed income.
The single tax has been applied in Russia since 2003 and is extremely popular among entrepreneurs. Payers of the single tax on imputed income are exempted from paying income tax and value added tax. VAT is payable regardless of the application special treatment, only in case of import of goods to Russia. However, excises transport tax and property tax, if necessary, still have to pay. The peculiarities of the application of UTII for individual entrepreneurs include the obligation to pay tax, regardless of whether a profit or loss is made, that is, the actual profit of a business representative is absolutely not important for the tax inspectorate. Other indicators are used to calculate tax amounts.
Who can be a payer?
Both legal entities and individuals can apply UTII in accordance with the tax code.
What kind of IP activity is suitable?
Individual entrepreneurs can apply UTII if they carry out activities such as the transfer land plots for rent, maintenance of paid parking lots, retail trade, car repair, veterinary medicine, some types of advertising, freight and passenger transportation using a small amount Vehicle other. With complete list can be found by reading the tax code Russian Federation.
However, in addition to these restrictions in the application of UTII, there are others:
- The average number of employees should not exceed 100 people;
- Management is not carried out on the basis of simple partnership agreements or trust management agreements;
- If you are a major taxpayer;
- The patent system of taxation is not applied to the activities of an entrepreneur.
How to switch to UTII?
How can a businessman switch to using UTII? In the case when an individual entrepreneur is only being registered, it is necessary to determine to which inspection the documents for registration should be submitted. After receiving the certificate and registering as an individual entrepreneur, within five days, an application should be submitted to the tax authority in the form of UTII-1.
Until 2013, the use of a special tax regime in the form of UTII was mandatory for certain types of activities. To date, business entities applying other tax regimes can switch to UTII if they carry out the activities specified in chapter 26.3 of the tax code, but this is their right, not an obligation. If an individual entrepreneur is already operating on UTII, then there is no need to inform the IFTS annually about the continuation of the application of this regime.
How to calculate the amount of UTII?
When calculating the amount of tax payable, it is necessary to build on the indicator of imputed income, that is, planned income, and not actual income. You can calculate the amount of imputed income using the formula:
Imputed income \u003d Basic profitability, rub. * Physical indicator
Under the basic yield is meant the expected level of profit of the taxpayer for one month. The applied physical indicator depends on the specific type of activity carried out by the taxpayer. The specific values of the basic return and the physical indicator are specified in tax code Russian Federation. For example, for organizations in the sphere of trade, the size of the trading area is used as a physical indicator, and for a repair shop or veterinary clinic- the number of employees.
Having calculated the amount of imputed income, you can proceed to determining the amount of tax payable, which is carried out according to the formula:
UTII \u003d Imputed income, rub. * K1 * K2 * Tax rate, %
Coefficient K1 is an indicator that reacts to inflationary processes in the country and is called the deflator coefficient. This relative indicator is set annually throughout the country by the Ministry of economic development Russia.
K2 coefficient, unlike K1, is set on the territory of each subject of the Russian Federation individually, since the level of economic development in each region is different and, carrying out the same type of activity, business representatives receive different profit. The value of this indicator varies from 0.005 to 1.
The basic single tax rate on imputed income is 15%. However, from 2016, regional authorities may reduce the rate in their region to 7.5%. But in practice there is no real reduction. Since the UTII tax is completely a source of income regional budgets, the authorities of the subjects of the federation are not interested in reducing these sources.
Tax Calculation Example
Calculate the amount of a single tax payable for a store that sells retail manufactured goods, if the size of the trading area is 90 sq.m.
The level of basic profitability for such an organization will be 1800 rubles per 1 square meter trading area. Thus, imputed income for the quarter will be calculated:
Imputed income = 1800 * 90 sq. m * 3 = 486,000 rubles.
For 2020, the K1 coefficient is set at 2.009. The K2 coefficient depends on the region, you can see the indicator on the website of the Federal Tax Service, except for Moscow, since imputation does not apply in this region.
How can I reduce the tax on UTII?
Entrepreneurs working on UTII can reduce the amount of tax paid in one of the following ways.
Method one
If an individual entrepreneur carries out his activities using hired labor, the tax can be reduced by the amount of insurance premiums paid for employees to funds, but not more than 50%. Wherein insurance premiums paid by the entrepreneur for himself, in this case the tax is not reduced.
Tax Calculation Example
An individual entrepreneur provides car repair services to the public and has a base income of 12,000 rubles in 2018. The businessman paid monthly insurance premiums for his employees in the amount of 5,000 rubles to the funds. The coefficients K1 and K2 are 1.798 and 1.0, respectively. The physical index is three.
We will calculate the single tax payable:
Imputed income \u003d 12,000 * 3 \u003d 36,000 rubles.
UTII \u003d 36000 * 3 * 1.798 * 1.0 * 15% \u003d 29127.60 rubles.
Thus, for the quarter, the entrepreneur must pay a tax in the amount of 29,127.60 rubles. However, during this period, the businessman paid insurance premiums in the amount of 15,000.00 rubles. In accordance with the law, it is possible to reduce the tax payable by 50%, that is, 14,563.80 rubles must be transferred to the budget.
Method two
If an individual entrepreneur works without employees, the amount of tax can be reduced by the entrepreneur’s insurance premiums “for himself” without restrictions.
Tax Calculation Example
An individual entrepreneur provides veterinary services. The level of basic profitability for this type of activity is equal to 7500 rubles. Insurance premiums were paid in a fixed amount of 23,153.00 per year, that is, 5,788.00 per quarter. The coefficients K1 and K2 are 1.798 and 1.0, respectively. physical indicator will be the number of workers, that is one.
Let's calculate the single tax payable:
Imputed income \u003d 7500 * 1 \u003d 7500 rubles
UTII \u003d 7500 * 3 * 1.798 * 1.0 * 15% \u003d 6068.25 rubles.
Accordingly, 6068.25 rubles must be paid for each quarter. But since the entrepreneur paid insurance premiums, the amount of tax payable can be reduced by the full amount of contributions: 6028.52 - 5788.00 \u003d 240.25 rubles. Thus, the entrepreneur needs to pay tax in the amount of 240.25 rubles every quarter.
In what cases is UTII beneficial for individual entrepreneurs?
The question is whether it is beneficial application of UTII for individual entrepreneurs or not, cannot be considered as a whole. This tax regime is most convenient for those businessmen who have enough high income and have been operating for more than a year, since profit growth will not increase tax burden taxpayer. Also, a significant advantage of UTII is that the tax amounts are identical from quarter to quarter, which means that these costs are predictable.
Deadlines for reporting and paying taxes for 2020
Reporting when using UTII is quite simple and often does not cause difficulties for entrepreneurs. If an individual entrepreneur carries out his activities without the use of hired labor, then he must be provided with tax office only the UTII declaration. This must be done by the 20th day of the month following the reporting quarter. Tax must be paid by the 25th of the same month.
If the declaration is not submitted on time, the businessman will have to pay a fine (30% of the declaration amount, but not less than 1000 rubles). An entrepreneur also needs to keep track of changes in both federal and regional legislation. After all, the coefficients are subject to updating annually.
In the event that an individual entrepreneur combines several tax regimes in connection with different types activities, he must keep separate records and submit reports to the tax authorities individually for each tax regime. For organization separate accounting Income and expense books and tax registers must be maintained.
The Declaration on ENDV has its own approved form KND1152016. Due to the fact that since 2016 the subjects of the federation have been granted the right to lower the tax rate in their region, it became necessary to introduce a new form. This declaration cannot be zero, since the basis is not the real level of income, but the potentially possible one. Therefore, if an individual entrepreneur has ceased activities subject to UTII, one should not delay and notify the tax office about this, otherwise you will still have to pay a single tax.
You can submit a declaration to the inspection in the following ways: in person, provide it to a representative on the basis of a notarized power of attorney, send it by mail or use electronic communication channels. The declaration is submitted to the tax authority at the place of registration of the IP in two copies, one of which is marked tax authority remains with the entrepreneur.
So, the use of special tax regimes, in particular the payment of a single tax on imputed income, can reduce the tax burden on the entrepreneur. Apart from this, there is no need to keep complicated accounting records. Indeed, in this case it is not at all necessary to involve an accounting outsourcing specialist or hire staff accountant- calculate fixed amount and the businessman will be able to fill out the declaration on his own. But it should be recalled that the use of UTII obliges the taxpayer to monitor changes in legislation so that the information provided to the tax office meets all regulatory requirements.
News 2020
2020 is the last year you can save on taxes with imputation. From 2021, the special regime will cease to exist throughout the Russian Federation (part 8 of article 5 of the Law of June 29, 2012 No. 97-FZ). The Ministry of Finance of the Russian Federation and the Government of the Russian Federation are not going to extend the special regime, since it is often used for tax evasion. This was confirmed by data on labeled goods and from online checkouts (letter of the Federal Tax Service dated 02.10.2019 MMV-17-3/245).
The list of activities that can be transferred to UTII is given in paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation, however, in regional laws, the authorities of the constituent entities of the Russian Federation may provide for the right to apply UTII in 2020 both for all types from the list, and for some individual ones.
