Basic profitability and coefficients uid. Calculation of TNVD for household services

Home — Articles

So, a physical indicator characterizes a certain type entrepreneurial activity and is used to calculate the single tax on imputed income.
According to paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation, the unit of a physical indicator can be:

an employee (including an individual entrepreneur);
trading place;
seat;
land plot;
square meter;
vehicle;
vending machine, etc.

How to define a physical indicator? For some "imputed" activities, this is not difficult to do. For example, when rendering household services, when calculating the single tax on imputed income, the indicator "number of employees, including individual entrepreneur", and when selling goods using vending machines - "the number of vending machines". But in relation to retail, it is sometimes not so easy to determine which physical indicator to use. Here, first of all, you have to find out how the trade is conducted:

through a stationary trading network with trading floors;
through a stationary trading network that does not have trading floors;
through non-stationary objects trading network;
through delivery and (or) peddling trade.

And this can help to understand the title and inventory documents (Letter of the Ministry of Finance of Russia dated 14.04.2006 N 03-11-04 / 3/200).

Example 1 Kotofey LLC provides veterinary services in the city of Lyubertsy, Moscow Region. In state veterinary clinic there are seven doctors, one of whom is the director general of the organization. Do your own bookkeeping CEO. In addition, the organization has an administrator. Determine the value of the physical indicator and calculate single tax on imputed income for the first quarter of 2013

Solution

The system of taxation in the form of a single tax on imputed income in the territory of the city of Lyubertsy should be applied in accordance with the Decision of the Council of Deputies of the Lyubertsy municipal district of February 28, 2007 N 184/20 (as amended by the Decision of October 08, 2008 N 331/38).
The K2 value for 2013 was established by Decision No. 186/30 of 08.11.2012 and for veterinary services is 1.
The value of the deflator coefficient K1 in 2013 is 1.569.

Note. The deflator coefficient K1 for 2013 was approved by the Order of the Ministry of Economic Development of Russia dated October 31, 2012 N 707.

When providing veterinary services, the physical indicator is "the number of employees, including an individual entrepreneur." The basic yield is 7500 rubles. per month.

The value of the physical indicator in this case is 8 people in all three months.

Thus, the amount of the unified tax on imputed income payable for the 1st quarter of 2013 is 42,363 rubles. .

Above, we considered an example in which the physical indicator has the same value throughout tax period(quarter).
However, in practice, there are often situations when the value of a physical indicator has changed during the quarter. The reasons may be different. For example, one of the employees quit, part of the area of the trading floor was rented out, a car used for transporting goods was sold.
Next, we consider what changes should be taken into account when calculating the single tax.

What is meant by a change in a physical indicator

Chapter 26.3 of the Tax Code of the Russian Federation does not decipher what, in order to pay a single tax on imputed income, should be understood as a change in a physical indicator. Therefore, we turn to the regulatory authorities for clarification.

In the Letter dated 01.02.2012 N ED-4-3 / [email protected] The Federal Tax Service of Russia indicated that the case when the operation of an object that was previously used in "imputed" activities will not be considered a change in a physical indicator.

For example, during the re-equipment in the second month of the quarter of a trade organization object - a store into a warehouse, there is not a change in the value of the physical indicator (sales area), but the termination of retail trade activities through the specified trade object.

In this case, when calculating the amount of UTII for the quarter in relation to such a repurposed retail facility in tax return should indicate:

for the second month of the quarter - the same area of the sales floor of the store as for the first month of the quarter;
for the third month of the quarter, on line 070 of the tax return for a single tax on imputed income, a dash must be put, since retail trade through this object of organization of trade (shop) is no longer carried out.

Note. The UTII declaration form was approved by Order of the Federal Tax Service of Russia dated January 23, 2012 N ММВ-7-3 / [email protected]

A similar opinion is shared by the judges (Resolutions of the Federal Antimonopoly Service of the Central District of December 9, 2005 N A48-1493 / 05-8 and the North Caucasian District of August 30, 2005 N F08-3948 / 2005-1583).

As for the financial department, in the Letter dated July 29, 2009 N 03-11-06 / 3/196, it indicated the following.

Filling out a UTII declaration: detailed instructions

An organization or an individual entrepreneur that has terminated its "imputed" activity should not pay a single tax on imputed income starting from the 1st day of the month in which they were deregistered by the tax authority as a UTII payer. At the same time, the financial department noted that an organization or an individual entrepreneur may not calculate a single tax on imputed income for the month in which they stopped using the object of organization of activity, only on condition that in the same month they were deregistered as a single tax payer . If, however, a notice of deregistration as a "spy" is received by them in next month, then the previous month should be included in the calculation of the single tax.

In an earlier Letter dated October 19, 2007 N 03-11-04 / 3/411, the Ministry of Finance of Russia considered cases that are recognized as a change in such a physical indicator as "sales area (in square meters)". These include:

transfer of part of the used trading floor for rent;
re-equipment of part of the area of the trading floor for a warehouse.

However, such a change in the value of a physical indicator must be documented. For example, the re-equipment of a part of the area of the trading floor for a warehouse can be confirmed by an issued bureau technical inventory explication, which indicates the area of the trading floor, directly used for retail trade.

Organizations and individual entrepreneurs can confirm the transfer of part of the area of the trading floor for rent by an appropriate lease agreement.

Thus, taking into account the foregoing, we can conclude that a change in the value of a physical indicator in order to pay a single tax on imputed income should be understood as a decrease or increase in the number of objects used (for example, the number of vending machines) or their qualitative characteristics (for example, the area of a customer service hall ).

We take into account the change in the physical indicator when calculating UTII

The accounting procedure for calculating the single tax on imputed income for changes in the value of a physical indicator is prescribed in paragraph 9 of Art. 346.29 of the Tax Code of the Russian Federation. According to this procedure, the specified change should be taken into account from the beginning of the month in which it took place. Let's look at this with an example.

Example 2 Let's use the conditions of example 1 and suppose that on February 20, 2013 one of the employees of the veterinary clinic quit, and on March 11, 2013 two new doctors and one nurse were hired. Calculate the single tax on imputed income payable for the first quarter of 2013.

Solution

In this case, there is a change in the value of the physical indicator "the number of employees, including an individual entrepreneur." And, as we said above, the organization needs to take this change into account when calculating the single tax on imputed income from the beginning of the month in which it took place, that is, starting from February 2013.

This means that in January the value of the physical indicator will remain equal to 8, but in February and March it will be different. So, in February the number of employees of the organization was 7 people, and in March - 10 people.

Thus, the amount of the unified tax on imputed income payable to the budget for the 1st quarter of 2013 is 44,128 rubles.

April 2013

In 2017 year UTII as a special tax regime is applied by organizations and individual entrepreneurs. Previously, it was planned to cancel this taxation system from 2018, but the Government of the Russian Federation postponed the abolition of UTII to 2021. So there is still time to use UTII, so let's talk about the formula for calculating UTII in 2018.

UTII is an imputed tax that does not depend on the actual income of an individual entrepreneur or organization. It applies to certain types of activities.

Rounding a physical indicator on UTII - how to make the numbers round

The tax is calculated according to a special formula.

In our today's article, we will consider the formula for calculating UTII 2018, as well as examples of calculating tax payable.

Application of UTII in 2018

It should be noted that when paying UTII, individual entrepreneurs and organizations are exempted from paying such taxes:

on property;
on profit (personal income tax);
value added (VAT).

In general, the possibility of applying the single tax on imputed income is regulated by regulations local authorities. At the same time, the procedure for paying UTII may be different due to the fact that in different regions the coefficient K2 may differ.

The use of UTII involves the payment of tax, based on the amount not of the actual, but of the income imputed by the officials of the individual entrepreneur or organization.

The UTII 2018 formula includes a base yield, as well as physical indicators and coefficients K1 (deflator) and K2 (corrective).

Choosing UTII, individual entrepreneurs and organizations are obliged, within five days after the start of activities on UTII, to register as payers of this tax. Conducting activities on UTII without registration entails a fine in the amount of 40,000 rubles or 10% of the potentially received income.

UTII is not entitled to apply individual entrepreneurs and organizations with more than 100 employees.

Changes in UTII in 2018

Since 2015, regional authorities have been given the right to reduce the main UTII tax rate from 15% to 7.5% from the next reporting year.

In 2016, the correction factor K1 was supposed to be 2,083, but the ministry economic development The Russian Federation decided to leave K1 at the level of 2015 - 1.798. For 2017, K1 in the amount of 1,798 continued to operate in order to calculate UTII.

Thus, during three years (2015, 2016, 2017) there were no significant changes in this taxation system. Application tax deductions, the procedure for making insurance premiums for individual entrepreneurs and organizations will remain the same.

But 2018 brought a not-so-pleasant surprise. A draft law was proposed for consideration by legislators, increasing K1 from 2018 by 3.9% of K1 in force in 2017. The bill was passed and signed by the president. With such a percentage increase, K1 in 2018 for calculating UTII amounted to 1.868.

Types of taxable activities UTII

The obligation to pay UTII arises from individual entrepreneurs and organizations that operate in the following areas:

1. Retail trade (object area - no more than 150 sq.m.).
2. Household services.
3. Veterinary services.
4. Public catering (object area - no more than 150 sq.m.).
5. Hospitality and rental housing.
6. Provision of services for renting places of trade, land plots(except for gasoline and gas filling stations, facilities with an area of more than 500 sq. m.).
7. Distribution and (or) placement of advertising.
8. Repair, maintenance, car wash Vehicle.
9. Providing parking.
10. Delivery of passengers and cargo.

Full list of species UTII activities contained in Article 346.26 of the Tax Code of the Russian Federation.

The formula for calculating UTII 2018

The UTII formula for 2018 is as follows:

UTII \u003d x FP x K1 x K2 x15%

— basic return. It is determined by the tax code for each type of activity. It can be retail, provision of personal services and much more.

Article 346.29 of the Tax Code of the Russian Federation contains information on basic profitability and physical indicators for types of UTII activities.

You can find the basic income table on this page.

FP - physical indicators. When calculating the FF, they are rounded to whole numbers.
K1 is the deflator coefficient established by the government of the Russian Federation. In 2018, it is equal to 1.868.
K2 is a correction factor. It is determined by local authorities and can vary from 0.005 to 1.
15% - UTII tax rate.

To pay the tax for the quarter, the resulting value should be multiplied by three.

Terms of payment of UTII in 2018

The deadline for paying UTII in 2018 is no later than the 25th day of the first month following the reporting quarter:

for the 4th quarter of 2017 until 01/25/2018;

for the 1st quarter of 2018 until 04/25/2018;

for the 2nd quarter of 2018 until 07/25/2018;

for the 3rd quarter of 2018 until 10/25/2018;

for the 4th quarter of 2018 until 01/25/2019.

Reducing UTII on insurance premiums

According to Article 346.32 of the Tax Code of the Russian Federation, the amount of UTII calculated for the quarter can be reduced by mandatory insurance premiums actually paid in this quarter. At the same time, it does not matter for what period the contributions are accrued (clause 1 clause 2 article 346.32 of the Tax Code of the Russian Federation). In this case, it matters whether the UTII payer is an employer or not:

individual entrepreneurs who are not employers reduce the amount of the single tax by the full amount of insurance premiums paid for themselves for a mandatory pension insurance and compulsory health insurance;
individual entrepreneurs using hired labor reduce the amount of the calculated single tax on paid insurance premiums for themselves and for employees, but not more than 50% of the accrued amount of UTII.

Examples of calculating UTII in 2018

Example 1

An individual entrepreneur who works without employees and provides veterinary services:

- 7500 rubles;
FP - 1 (person - IP);
K1 - 1.798;
K2 - 1.

UTII = 7,500 × 1 × 1.798 × 1 × 15% = 2,023.00 rubles per month.

To calculate UTII for the quarter:

2,023 × 3 = 6,069.00 rubles.

Example 1 is calculated for 2017, for 2018 only K 1 changes, respectively, the amount of UTII for the quarter in 2018, for the same IP will be:

UTII \u003d 7500 x 1 x 1.868 x 1 x 1 x 15% \u003d 2,101.5 rubles per month.

To calculate UTII for the quarter:

2,101.5 x 3 = 6,305.00 rubles.

An increase in K1 in 2018 for this individual entrepreneur will lead to an increase in tax for 236.00 rubles per quarter.

Individual entrepreneurs without employees have the right to reduce the UTII tax by the entire amount of insurance premiums paid in the billing period.

Let's take an example.

The individual entrepreneur during the 1st quarter paid insurance premiums for himself in the amount of 6,998.00 rubles. Therefore, this individual entrepreneur will not have UTII for payment, since:

The difference between the estimated UTII of 6,069.00 (in 2017) and 6,305.00 (in 2018) will be negative. The amount of fixed contributions turned out to be more than the estimated UTII.

Example 2

Sole proprietor who works with 2 employees and provides car wash services vehicles:

- 12,000 rubles;
FP - 3 (IP + employees);
K1 - 1.798;
K2 - 1.

UTII = 12,000 × 3 × 1.798 × 1 × 15% = 9,709.00 per month.

To calculate UTII for the quarter:

9,709.20 × 3 = 29,128.00 rubles.

Similarly, for 2018, UTII will be:

UTII = 12,000 x 3 x 1.868 x 1 x 15% = 10,087.00 per month.

To calculate UTII for the quarter:

10,087.20 x 3 = 30,262.00 rubles.

In Example 2, the IP uses hired labor. The amount of contributions paid in the billing quarter for himself and for employees amounted to 20,000 rubles. But it is impossible to reduce the tax in the case of hired labor by the entire amount of paid insurance premiums. The tax in this case is reduced by no more than 50%. It turns out that the following amounts are subject to payment for the billing quarter:

29,127.6 x 50% = 14,563.00 rubles in the settlement quarter of 2017;
30,261.60 X 50% = 15,131.00 rubles in the settlement quarter of 2018.

also interesting:

Article comments

Basic profitability of UTII in 2018

A single tax on imputed income (“imputation” or UTII) is a taxation system certain types entrepreneurial activity. Unlike others tax regimes, UTII is taken not from actually received, but from imputed income (which is assumed by the state from the entrepreneur).

In our today's material, we will find out how the calculation of the basic profitability of UTII in 2018 is carried out for various types of activities. And at the bottom of the page, the reader will find a table of the basic profitability of UTII.

Basic profitability of UTII

To calculate UTII, you need to know certain parameters:

basic return;
physical indicator;
coefficient K1;
coefficient K2.

Basic profitability is a conditional profitability (per month) per unit of a physical indicator that characterizes the activity of an entrepreneur in various conditions.

The basic yield on UTII is established by the Tax Code of the Russian Federation.

A certain advantage of UTII is that the size of the entrepreneur's real income does not affect the amount of tax.

Physical indicator

In addition to the basic profitability, when calculating UTII, a physical indicator is used that characterizes a certain type of activity. In accordance with paragraph 3 of Article 346.29 of the Tax Code of the Russian Federation, a physical indicator can be:

the IP itself or its number of its employees;
square meter;
trading place;
seat;
vehicle;
land plot.

Unlike the value of the basic UTII yield, which will remain unchanged when calculating the tax, the physical indicator can change during the tax period and take on different values.

Correction factors K1 and K2

In addition to the base yield and physical indicator, two adjustment factors are used in the UTII calculation formula.

K1 is the deflator coefficient, which is set by the government of the Russian Federation for one year.

In 2017, K1 remained at the level of 2015 and 2016 - 1.798.

For 2018, K 1 for calculating UTII is 1.868.

K2 is a coefficient that is set by local authorities for one year for all types of services.

The value of K2 can be found on the website of the Federal Tax Service or in your tax office.

The formula for calculating UTII in 2018

It should be noted that the formula for calculating UTII is the same for both organizations and individual entrepreneurs:

UTII \u003d x FP x K1 x K2 × 15%, where:

UTII - the estimated value of the tax for the period;
- basic profitability of UTII 2018 (set at the state level) from the table below;
FP - the value of a physical indicator depending on the object of taxation - the area of \u200b\u200bthe trading floor, the number of employees, or something else;
K1 is the deflator coefficient set for 2018;
K2 is a correction factor set by local authorities for 2018. To find out the value of the correction factor K2 for 2018, go to the website of the Federal Tax Service, indicate the code of your region and enter the section of the UTND "Peculiarities of regional legislation".
15% - UTII rate.

An example of calculating UTII in 2018

The company provides motor vehicle repair services. For this type of activity, the physical indicator is the number of employees, including individual entrepreneurs. 10 people worked in the first quarter, 11 in the second, and 10 in the third.

Physical indicators and basic profitability of UTII

The basic yield in accordance with paragraph 3 of Article 346.29 of the Tax Code of the Russian Federation is 12,000 rubles. The deflator coefficient K1 for 2018 is set at 1.868. K2 for a specific region and type of activity - 0.9.

Thus, the calculation of UTII in 2018 for a specific type of activity for the first quarter is determined as follows:

12,000 x 1.868 x 0.9 x (10 + 11 + 10) x 15% = 93,811 rubles.

The individual entrepreneur has the right to reduce the amount of the calculated tax by the amount of insurance premiums paid in the 1st quarter for himself and for employees, but not more than 50% of the calculated tax.

For example, the amount of contributions for employees listed in the 1st quarter amounted to 42,000 rubles, the amount of fixed contributions transferred by an individual entrepreneur for himself in the 1st quarter amounted to 6,000 rubles.

The total amount of contributions amounted to 48,000 rubles, but UTII can only be reduced by 93,811: 2 = 46,906 rubles.

Therefore, under these conditions, the IP will pay 46,905 rubles for the 1st quarter of 2018.

Table of basic profitability of UTII 2018

The reader can download the table of basic profitability of UTII 2018 from the link below:

also interesting:

Article comments

The answer to this question was prepared by specialists of the Federal Tax Service of Russia for the Krasnoyarsk Territory for the newspaper Nalogovye Vesti Krasnoyarsk Territory» № 8, April 2012

Please clarify controversial situation associated with UTII. An individual entrepreneur carries out activities for retail. The range of goods sold includes: women's clothing, haberdashery (belts, scarves, gloves, hats), bags, plastic jewelry (beads, bracelets). When calculating the single tax, the taxpayer applies the adjustment coefficient K2 - 0.6, because revenue from the sale of clothing and accessories does not exceed 80%, and bags and jewelry are classified by the entrepreneur as other non-food products. Tax office insists on the use by the entrepreneur of the coefficient K2 - 1. Meanwhile, in a number of sources there are various recommendations related to the simultaneous sale of goods for which different values of the coefficient K2 are established:

1) application of the maximum K2 of all values;

2) the use of K2, corresponding to goods with the largest share in revenue;

3) calculated coefficient K2 in proportion to sales proceeds different groups goods, which was proposed by the Ministry of Finance of Russia in Letters No. 03-11-04/3/331 of 18.07.2008, No. 03-11-04/3/197 of 21.04.2008.

In the Decision of the Krasnoyarsk City Council dated November 29, 2005 No.

The value of physical and other indicators of UTII in 2017–2018

No. V-137 as amended by the Decision of the Krasnoyarsk City Council of Deputies dated 10/14/2010 No. V-123, the principle of determining K2 with the simultaneous sale of goods for which different values of K2 are established has not been established. Please clarify the question of the correctness of determining the coefficient K2 in the situation described.

The application of the taxation system in the form of paying a single tax on imputed income for certain types of activities is regulated by Chapter 26.3 of the Tax Code Russian Federation and enforced by regulations legal acts representative bodies of municipal districts, city districts, laws of cities federal significance Moscow and St. Petersburg and is used along with common system taxation and other forms of taxation.

Decision of the Krasnoyarsk City Council dated November 29, 2005 No. B-137 “On the taxation system in the form of a single tax on imputed income for certain types of activities in the city of Krasnoyarsk” (with subsequent amendments and additions) established the application of the taxation system in the form of a single tax on imputed income in relation, in particular, to retail trade carried out through shops and pavilions with a trading floor area of not more than 150 square meters for each object of trade organization, as well as the values of the adjusting coefficient of basic profitability K2, which takes into account the totality of the specifics of doing business, were approved.

Thus, the value of the coefficient K2 is set at 0.6 for retail trade in non-food products (with the exception of the sale of spare parts and components for vehicles (vehicle care products), tires, batteries, snowmobiles, jet skis, all-terrain vehicles, jewelry and ( or) jewelry.

When selling a group of goods or their parts: household appliances(radio-electronic equipment, household machines, devices); office equipment; computers; cell phones, including components and spare parts for the above goods; perfumery and cosmetic products; furniture; clothes and (or) shoes; plumbing; building materials, including finishing materials; alcoholic products; beer and (or) tobacco products, the revenue from which for the tax period is at least 80 percent of the total revenue for each object of the organization of trade, the value of the coefficient K2 = 1.

To classify any retail product as a specific group, one should be guided by the All-Russian Classifier of Products by Type economic activity OK 034-2007 (CPA 2002).

According to this classifier, clothing retail services include goods belonging to group 52.42 (including retail sales of hats, gloves, ties, scarves, belts, suspenders, etc.)

The types of goods related to clothing are defined by class 18 "Clothes" of the classifier.

Products "Bags" belong to class 19 "Leather products" of the classifier.

Bijouterie belongs to class 36 "Industrial goods, not included in other groups, other" of the classifier.

In accordance with Art. 346.26 of the Tax Code of the Russian Federation, payers of a single tax on imputed income are organizations and individual entrepreneurs engaged in business activities subject to a single tax on the territory of the subject of the Russian Federation in which the tax is introduced.

Taxpayers carry out their entrepreneurial activities subject to a single tax, in a constituent entity of the Russian Federation that are not registered with the tax authorities of that constituent entity of the Russian Federation in which they carry out the types of entrepreneurial activities established by paragraph 2 of Article 346.26 of the Tax Code, are required to register with the tax authorities at the place implementation of the specified activity within a period not later than five days from the beginning of the implementation of this activity and to pay the single tax introduced in this subject of the Russian Federation.

If a taxpayer is registered and carries out activities within one subject of the Federation, he should not be registered for each place of his activities (Resolution of the Federal Antimonopoly Service of the East Siberian District of March 3, 2004 No.

No. А19-19656/03-33-Ф02-597/04-С1).

The single tax shall be paid by the taxpayer at the end of the tax period no later than the 25th day of the first month of the next tax period. The amount of a single tax calculated for a tax period is reduced by taxpayers, firstly, by the amount of insurance premiums for compulsory pension insurance paid for the same period of time when taxpayers pay remuneration to their employees employed in those areas of the taxpayer's activities for which a single tax is paid ; secondly, the amount of insurance premiums in the form of fixed payments paid by individual entrepreneurs for their insurance.

What is a single tax on imputed income?

At the same time, the amount of the single tax cannot be reduced by more than 50%.

By general rule enshrined in Art. 19 of the Tax Code of the Russian Federation, taxpayers are organizations and individuals who, in accordance with the provisions of the Tax Code of the Russian Federation, are obliged to pay imputed tax.

We also want to remind you which persons are understood as "organizations" and "individual entrepreneurs".

Russian organizations - legal entities formed in accordance with the legislation of the Russian Federation. Legal status Russian organizations regulated by civil law. The concept of a legal entity is enshrined in paragraph 1 of Art. 48 of the Civil Code of the Russian Federation: “A legal entity is an organization that owns, manages or manages separate property and is liable for its obligations with this property, can acquire and exercise property and personal non-property rights on its own behalf, bear obligations, be a plaintiff and a defendant in a court. Legal entities must have an independent balance sheet or estimate. At the same time, the independence of the balance sheet consists in the fact that it reflects all property, receipts, costs, assets and liabilities of a legal entity. Structural subdivision or a branch of a legal entity can also keep accounting records and draw up a separate balance sheet. But this balance is not independent, since a number of costs, without which the activity of this unit is impossible, are not reflected in the accounting of the unit and its balance sheet. A legal entity is required to have a complete and complete, i.e. independent balance sheet. A legal entity is considered established from the moment of its state registration. A legal entity acts on the basis of a charter, or a constituent agreement and a charter, or only a constituent agreement.

Foreign organizations - foreign legal entities, companies and other corporate entities with civil legal capacity, established in accordance with the laws of foreign states, international organizations, their branches and representative offices established on the territory of the Russian Federation. Such foreign corporate legal entities pay taxes in the Russian Federation through their permanent representative offices (i.e. if a branch, office, representative office, agent network is opened in Russia, construction site etc.).

Each such separate subdivision is considered for the purposes of taxation in the Russian Federation an independent taxpayer and pays taxes regardless of the results and characteristics of the activities of the entire company as a whole and its other Russian divisions.

In addition, individual entrepreneurs are taxpayers under the taxation system in the form of UTII. It should be borne in mind that the concept of "individual entrepreneurs", used in tax legislation wider than the similar one enshrined in Art. 23 of the Civil Code of the Russian Federation, the concept of "persons engaged in entrepreneurial activities without forming a legal entity." In the tax code, individual entrepreneurs are understood, including such persons as private notaries, despite the fact that their activities in accordance with part 6 of Art. 1 of the Fundamentals of the legislation of the Russian Federation on notaries is not entrepreneurial. The Tax Code of the Russian Federation also refers to the entrepreneurial activities of private detectives, private security guards, which is inconsistent with the provisions of the Law of the Russian Federation "On Private Detective and Security Activities in the Russian Federation", as well as a number of other persons.

The legal status of individual entrepreneurs is regulated by the norms of civil legislation. State registration individual entrepreneurs is made on the basis of an application wishing to become one individual, which can be handed over to the registration authority in person, or sent by mail. The application indicates the types of activities that the citizen intends to engage in. Registration is made on the day of receipt of documents.

In 2008, some taxpayers will have to say goodbye to "imputation". federal law No. 85-FZ, a direct ban on the use of UTII by the largest taxpayers, as well as firms, was added to chapter 26.3 of the Tax Code under the agreement trust management property. Recall that at present, only participants in a simple partnership are not entitled to pay a single “imputed” tax.

Also cease to apply UTII firms providing services for warranty repairs of cars, as well as all those who trade in certain categories of vehicles. In particular, organizations selling trucks and special vehicles, trailers, semi-trailers, dissolution trailers, buses of any type will have the choice to use the simplified tax system or common mode? Now the ban applies only to retail trade in excisable vehicles: cars and motorcycles with engine power over 150 hp. With.

What type of taxation to choose for the type of cargo transportation

So, a physical indicator characterizes a certain type of entrepreneurial activity and is used to calculate a single tax on imputed income.
According to paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation, the unit of a physical indicator can be:

an employee (including an individual entrepreneur);
trading place;
seat;
land plot;
square meter;
vehicle;
vending machine, etc.

How to define a physical indicator? For some "imputed" activities, this is not difficult to do. For example, when rendering household services, when calculating a single tax on imputed income, the indicator "number of employees, including an individual entrepreneur" should be taken into account, and when selling goods using vending machines - "number of vending machines". But in relation to retail, determining which physical indicator to use is sometimes not so simple. Here, first of all, it is necessary to find out how the trade is conducted:

through a stationary trading network with trading floors;
through a stationary trading network that does not have trading floors;
through objects of a non-stationary trading network;
through delivery and (or) peddling trade.

And this can help to understand the title and inventory documents (Letter of the Ministry of Finance of Russia dated 14.04.2006 N 03-11-04 / 3/200).

Example 1 Kotofey LLC provides veterinary services in the city of Lyubertsy, Moscow Region. The veterinary clinic employs seven doctors, one of whom is the general director of the organization. Accounting is handled by the CEO himself. In addition, the organization has an administrator. Let us determine the value of the physical indicator and calculate the single tax on imputed income for the 1st quarter of 2013.

Solution

Note. The deflator coefficient K1 for 2013 was approved by the Order of the Ministry of Economic Development of Russia dated October 31, 2012 N 707.

When providing veterinary services, the physical indicator is "the number of employees, including an individual entrepreneur." The basic yield is 7500 rubles. per month.

The value of the physical indicator in this case is 8 people in all three months.

Thus, the amount of the unified tax on imputed income payable for the 1st quarter of 2013 is 42,363 rubles. .

Above, we considered an example in which a physical indicator has the same value throughout the entire tax period (quarter).
However, in practice, there are often situations when the value of a physical indicator has changed during the quarter. The reasons may be different. For example, one of the employees quit, part of the area of the trading floor was rented out, a car used for transporting goods was sold.
Next, we consider what changes should be taken into account when calculating the single tax.

What is meant by a change in a physical indicator

For example, during the re-equipment in the second month of the quarter of a trade organization object - a store into a warehouse, there is not a change in the value of the physical indicator (sales area), but the termination of activities in the retail trade through the specified trade object.

In this case, when calculating the amount of UTII for the quarter in relation to such a repurposed retail facility, the following should be indicated in the tax return:

for the second month of the quarter - the same area of the sales floor of the store as for the first month of the quarter;
for the third month of the quarter, on line 070 of the tax return for a single tax on imputed income, a dash must be put, since retail trade through this object of organization of trade (shop) is no longer carried out.

Note. The UTII declaration form was approved by Order of the Federal Tax Service of Russia dated January 23, 2012 N ММВ-7-3 / [email protected]

As for the financial department, in the Letter dated July 29, 2009 N 03-11-06 / 3/196, it indicated the following. An organization or an individual entrepreneur that has terminated its "imputed" activity should not pay a single tax on imputed income starting from the 1st day of the month in which they were deregistered by the tax authority as a UTII payer. At the same time, the financial department noted that an organization or an individual entrepreneur may not calculate a single tax on imputed income for the month in which they stopped using the object of organization of activity, only on condition that in the same month they were deregistered as a single tax payer . If they receive a notice of deregistration as an "imputer" in the next month, then the previous month should be included in the calculation of the single tax.

transfer of part of the used trading floor for rent;
re-equipment of part of the area of the trading floor for a warehouse.

However, such a change in the value of a physical indicator must be documented. For example, the re-equipment of part of the area of the trading floor for a warehouse can be confirmed by an explication issued by the Bureau of Technical Inventory, which indicates the area of the trading floor that is directly used for retail trade.

Organizations and individual entrepreneurs can confirm the transfer of part of the area of the trading floor for rent by an appropriate lease agreement.

We take into account the change in the physical indicator when calculating UTII

Solution

This means that in January the value of the physical indicator will remain equal to 8, but in February and March it will be different. So, in February, the number of employees of the organization was 7 people, and in March - 10 people.

Thus, the amount of the unified tax on imputed income payable to the budget for the 1st quarter of 2013 is 44,128 rubles. .

When applying UTII, the tax base (NB) recognizes imputed income, which for a certain type of activity is calculated for a month as follows:

NB = BD x FP,

where BD - basic profitability for a certain type of entrepreneurial activity for a month;

FP - the value of the physical indicator that characterizes this type of activity (clause 2 of article 346.29 of the Tax Code of the Russian Federation).

Considering that a quarter is recognized as a tax period for UTII, the tax base for a quarter is determined by summing tax bases for 3 months (Article 346.30 of the Tax Code of the Russian Federation).

We will tell you about the value of the basic profitability for UTII 2019 by type of activity in our consultation.

How to find out the basic yield on UTII 2019?

Basic profitability is a conditional monthly profitability in value terms for one or another unit of a physical indicator that characterizes a certain type of entrepreneurial activity in various comparable conditions (Article 346.27 of the Tax Code of the Russian Federation). In other words, this is a certain estimated income, which is considered to be received per month by a sane person when conducting a certain type of activity per each employee (for example, in the provision of domestic services), for each seat (in the provision of passenger transportation services), per 1 sq.m. area of the trading floor (for retail trade through the objects of a stationary trading network with trading floors), etc.

UTII: basic yield 2019

The size of the basic profitability of UTII in 2019 has not changed compared to last year and is given in paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation.

Table of basic profitability of UTII 2019

We present in the table for all types of business activities for which UTII can be applied, physical indicators and basic profitability per month:

Types of entrepreneurial activity	Physical indicator of UTII (2019) by type of activity	Basic profitability-2019 per month (rubles)
1	2	3
Provision of household services		7 500
Provision of veterinary services	Number of employees, including individual entrepreneur	7 500
Providing repair services maintenance and car wash	Number of employees, including individual entrepreneur	12 000
Provision of services for the provision of temporary possession (for use) of parking lots for motor vehicles, as well as for the storage of motor vehicles in paid parking lots	total area parking lots (in square meters)	50
Rendering road transport services for the carriage of goods	Number of vehicles used for the transport of goods	6 000
Provision of motor transport services for the transportation of passengers	Number of seats	1 500
Retail trade carried out through objects of a stationary trading network with trading floors	Floor area (in square meters)	1 800
Retail trade carried out through objects of a stationary trading network that do not have trading floors, as well as through objects of a non-stationary trading network, the area of \u200b\u200bthe trading place in which does not exceed 5 square meters	Number of trading places	9 000
Retail trade carried out through objects of a stationary trading network that do not have trading floors, as well as through objects of a non-stationary trading network, the area of \u200b\u200bthe trading place in which exceeds 5 square meters	Trade area (in square meters)	1 800
Delivery and peddling retail trade	Number of employees, including individual entrepreneur	4 500
Sale of goods using vending machines	Number of vending machines	4 500
Provision of catering services through a catering facility that has a visitor service hall	Area of the visitor service hall (in square meters)	1 000
Provision of catering services through a catering facility that does not have a customer service hall	Number of employees, including individual entrepreneur	4 500
Distribution of outdoor advertising using advertising structures (with the exception of advertising structures with automatic image change and electronic displays)	Area intended for drawing the image (in square meters)	3 000
Distribution of outdoor advertising using advertising structures with automatic image change	Exposure area (in square meters)	4 000
Distribution of outdoor advertising using electronic displays	Light-emitting surface area (in square meters)	5 000
Placement of advertisements using external and internal surfaces of vehicles	Number of vehicles used for advertising	10 000
Provision of services for temporary accommodation and accommodation	Total area of premises for temporary accommodation and residence (in square meters)	1 000
Provision of services for the transfer into temporary possession and (or) use of trading places located in the objects of a stationary trading network that do not have trading floors, objects of a non-stationary trading network, as well as public catering facilities that do not have halls for serving visitors, if the area of each of they do not exceed 5 square meters	Number of trading places, objects of a non-stationary trade network, public catering facilities transferred to temporary possession and (or) use	6 000
Provision of services for the transfer into temporary possession and (or) use of trading places located in the objects of a stationary trading network that do not have trading floors, objects of a non-stationary trading network, as well as public catering facilities that do not have halls for serving visitors, if the area of each of more than 5 square meters	The area of a trading place transferred to temporary possession and (or) use, an object of a non-stationary trade network, a public catering facility (in square meters)	1 200
Provision of services for the transfer into temporary possession and (or) use of land plots for the placement of objects of a stationary and non-stationary trade network, as well as public catering facilities, if the area land plot does not exceed 10 square meters	Number of land plots transferred for temporary possession and (or) use	10 000
Provision of services for the transfer into temporary possession and (or) use of land plots for the placement of objects of a stationary and non-stationary trade network, as well as public catering facilities, if the area of the land plot exceeds 10 square meters	The area of the land plot transferred to temporary possession and (or) use (in square meters)	1 000

Please note that some activities are summarized in the table. Therefore, for example, the question may arise, “what is the basic profitability of 2019 on UTII for hairdressing services?” The provision of services by hairdressers and beauty salons refers to household services with code 96.02 according to OKVED 2, which can also be transferred to UTII (clause 1, clause 2, article 346.26 of the Tax Code of the Russian Federation, Government Decree of November 24, 2016 No. 2496-r). And for household services, the basic profitability on UTII is set at 7,500 rubles per month for each employee, including individual entrepreneurs.

It should also be borne in mind that for similar types of activities, the basic profitability may be different. So, when using UTII for retail trade, the basic profitability per month can be:

1,800 rubles - for retail trade, which is conducted through the objects of a stationary trading network with trading floors, through the objects of a stationary trading network that do not have trading floors, as well as through objects of a non-stationary trading network, the area of \u200b\u200bthe trading place in which exceeds 5 sq.m. ;
9,000 rubles - for retail trade, which is carried out through the objects of a stationary trading network that do not have trading floors, as well as through the objects of a non-stationary trading network, the area of \u200b\u200bthe trading place in which does not exceed 5 square meters;
4,500 rubles - for delivery and peddling retail trade.

A physical indicator is a value directly related to the calculation of a single tax on imputed income. This value allows you to determine the basic profitability per unit of a physical indicator (for example, per square meter of a trading place, the number of employees in an organization, and so on.). By multiplying this value by the number of physical indicators. In the article we will talk about the physical indicators of UTII, we will give examples of the calculation.

ATTENTION! Starting from the reporting for the IV quarter of 2018, the new form tax return for a single tax on imputed income, approved by Order of the Federal Tax Service of Russia dated June 26, 2018 N ММВ-7-3 / [email protected] Form UTII declaration without errors, you can through, which has a free trial period.

Determination of the value of a physical indicator

The value of a physical indicator is directly dependent on the type of activity of the taxpayer. For example, such a physical indicator as the number of employees of an organization or individual entrepreneur, in accordance with paragraph 3 of Article 346.29 of the Tax Code of the Russian Federation, allows you to determine the basic profitability for the following types of activities: household services, veterinary services, repair and maintenance services, car washing services, catering services and delivery and peddling retail. The area is typical for such activities as: stationary retail trade, catering services in canteens, and so on.

Important point: A physical indicator is not a stationary value, it may change during the tax period, but it is important to take into account changes in time, in accordance with paragraph 9 of Article 346.29 of the Tax Code of the Russian Federation.

Table "What difficulties may arise when calculating a physical indicator?"

№	Question	clarification
1	Does the calculation of UTII differ for different types of activities?	Yes, it is different, because depending on different physical indicators, we get different basic returns.
2	Why is it difficult to determine a physical indicator when providing retail services?	Such complexity arises due to the taxpayer's misunderstanding of what to take into account when calculating the basic yield: the area of only the retail premises or the area of the entire retail building
3	Is it possible to use UTII when selling excisable products?	No, UTII is not allowed for the sale of excisable goods, since, according to Article 346.27 of the Tax Code of the Russian Federation, the sale of excisable goods does not apply to retail trade.
4	What other difficulties may arise in determining the physical indicator in retail?	It may be difficult to determine legal status premises, namely: if the hall is not suitable for retail sales, then tax authority may require a technical inventory of the trading floor.
5	How is the value of the underlying return calculated if the value of the physical indicator has changed?	The basic yield, and, consequently, UTII, are calculated in a new way in the month in which the changes in the physical indicator occurred.
6	How is UTII paid if the physical indicator is lost?	The loss of a physical indicator serves as a basis for refusing to pay tax, and this can happen before the date of delivery of 3-NDFL. However, it is important to give zero reporting, since no one has yet canceled the fine for each unsubmitted reporting in the amount of 1000 rubles.

An important point. Physical indicators should be included in the calculation of the single tax on imputed income, in accordance with paragraph 11 of Article 346.29 of the Tax Code of the Russian Federation, exclusively in whole units. Moreover, the rounding of the size of the physical indicator, when the FP is 0.5 units, occurs down, and, conversely, when the FP is 0.5 units, the rounding occurs upwards, according to the letter of the Ministry of Finance of the Russian Federation No. 03-11-11 / 111 dated 16 June 2009

Basic return depending on the physical indicator in 2017, when FI is the number of employees

What is a physical indicator in practice? Paragraph 3 of Article 346.29 of the Tax Code of the Russian Federation contains a table of the dependence of the amount of basic profitability on a physical indicator. Below is a part of the table in which the physical indicator is the number of employees.

Physical indicator
Number of employees, together with the merchant	Domestic services	7,5	If an individual entrepreneur and 5 employees work, then the value of the physical indicator is 6 people.
	Veterinary services	7,5
	Repair, maintenance and washing of motor vehicles	12
	Provision of catering services through catering facilities that do not have visitor service halls	4,5
	Delivery and peddling retail trade	4,5

Basic profitability depending on the physical indicator in 2017, when FI is the area of trading floors, parking lots, service halls and the number of trading places:

Physical indicator	Types of entrepreneurial activity	Basic profitability per month, thousand rubles	Examples of determining a physical indicator
Parking area (m 2)	Provision for temporary possession (use) of parking lots for motor vehicles, storage of motor vehicles in paid parking lots	0,05	If the parking lot is 90 m 2, then the physical indicator is 90, and the basic profitability is: 90 * 0.05 \u003d 4.5 thousand rubles. per month
Sales floor area (m 2)	Stationary retail trade (with trading floors)	1,8	If the area of the trading floor is 40 m 2, then FP \u003d 40, and BD \u003d 40 * 1.8 \u003d \u003d 72 thousand rubles. per month
Trading place area (m 2)	Stationary retail trade (without trading floors), as well as through non-stationary trade facilities, the area of the trading place in which exceeds 5 m 2	1,8	IP has a stall with a size of 9 m 2, FP \u003d 9, BD \u003d 9 * 1.8 \u003d \u003d 16.2 thousand rubles. per month
Number of trading places	Stationary retail trade (without trading floors), as well as through non-stationary trade facilities, the area of the trading place in which does not exceed 5 m 2	9	The company has several outlets: 5 stalls with vegetables and 2 meat stalls. FP = 7, DB = 7 * 9 = 63 thousand rubles. per month
Area of the visitor service hall (m 2)	Provision of catering services through catering facilities with visitor service halls	1	IP has a dining room with a service room of 80 m 2, FP \u003d 80, BD \u003d 80 * 1 \u003d 80 thousand rubles. per month

Basic return depending on the physical indicator in 2017, when FI is the number of trucks, vending machines, etc.: (click to expand)

Features of calculating UTII for individual entrepreneurs without employees

An important point: when calculating UTII, or rather at an earlier stage, when determining the physical indicator of those activities that relate to the number of employees (see the section “Basic profitability depending on the physical indicator in 2017, when FP is the number of employees”), the value of FP will be equal to 1, that is, the individual entrepreneur himself.

If an organization or individual entrepreneur is engaged in one of the types of activities discussed in one of the previous two sections, then the number of employees is not important here, since tax is not calculated from this indicator.

How are physical indicators calculated?

Each firm should have internal documentation that explains what indicators and to what extent are used in a particular activity. Changing the size of physical indicators is regulated in paragraph 9 of Article 346.29 of the Tax Code of the Russian Federation. Further in the table we will clearly reflect how, from the point of view of documentation, certain physical indicators are confirmed.

Table "Documentary evidence of physical indicators": (click to expand)

№	Name of physical indicator	Confirmation document	Explanation about the document
1	The number of employees	· Contract with hired personnel; · Staffing schedule; · Service Instructions for employees (where personal signatures of employees are put).	The contract confirms the obligations of the employee's employment in a certain type of activity; staffing clarifies the position of the place of work; the instruction gives an understanding of the employment of a certain type of activity.
2	Square size	· A title document (for example, a contract of sale, lease, etc.); Inventory document	The first document gives an understanding of the purpose of the area; The second - allows you to determine in which place the activity is carried out.
3	Number of vehicles	· Driver's manual.	The first document allows you to determine the types and number of cars that are occupied by individual entrepreneurs; the second - talks about the obligations of drivers.
5	Number of seats	· List (register) of motor vehicles involved in the activity; · Registration certificate for the vehicle	–
6	Number of trading places	· Lease agreements; List of outlets for rent	These documents reflect the number of trading places and their location.
7	Number of vending machines	· Contract of sale; · Machine rental agreement.	These documents are legal.

If an organization or an individual entrepreneur uses as a tax regime, then they must know all the subtleties and features of the calculation of this tax collection. And there are a lot of them. Let's start in order.

Basic moments

By law, those who have the right to work on UTII commercial organizations and individual entrepreneurs who are engaged in certain types of activities. They are listed in All-Russian classifier services to the population and partially in OKVED. However, the specific areas of activity in which the use of UTII is possible in each region is determined individually at the level of local authorities. In turn, they are guided by the economic and territorial features of the region.

Developing his enterprise in one direction or another, every businessman must know whether it falls under UTII or not. This is important for the reason that if the use of "imputation" is possible, then a company or an individual entrepreneur can significantly.

The transition to UTII is a strictly voluntary procedure.

What is the difference between UTII and other forms of taxes

The most important difference between UTII is that the tax here is paid not on the actual profit received, but on the estimated future income. At the same time, a single tax replaces several tax payments such as personal income tax, VAT, property tax and income tax.

UTII for retail

Quite often, "imputation" is used in the retail sector. This is beneficial for merchants: if the business is going well, then regardless of the amount of income, they need to pay in the state budget strictly defined taxes. True, here lies the main drawback of UTII: in the case when trade is at zero or an organization, exactly like an individual entrepreneur, for some reason ceased to conduct its activities, but did not have time to notify about it tax service, "imputation" will still have to pay.

Conditions for the use of UTII for retail

Not every trade company has the right to apply the special UTII regime in its work. There are a number of restrictions that must be taken into account if you want to work according to the "imputation". Here they are:

the area of the trading floor in the company should not exceed 150 sq.m. Otherwise, trade must be conducted either through a non-stationary network, or indoors without a trading floor;
public catering establishments cannot use "imputation";
fuel sellers do not have the right to work on the “imputation”: gasoline, gas, and engine oils;
entrepreneurs who deliver their products to customers through online stores or mail.

These and some other individual entrepreneurs and organizations working in the field of retail sales cannot use UTII. Full list restrictions can be found in tax code RF.

Formula and basic parameters for calculating UTII in retail

As with the calculation of any other tax, accountants of enterprises and organizations located on UTII must know the formula by which this tax calculated. According to UTII, it will be like this:

BD x FP x K1 x K2 x 15% = UTII

Explanations:
DB- basic income. At its core, this is the estimated monthly income for certain types of activities. For 2016 in retail, it is equal to 1800 rubles per square meter;

FP is a physical indicator. For different areas, different phenomena can be a physical indicator, for example, for transport companies - these are the cars involved in the work, for companies providing personal services to the population - this is the number of personnel. If we talk about retail, then the physical indicator here will be the area of the trading floor.

For your information: in order to reduce tax payments when concluding a lease agreement for a store or a trading department, it is better to immediately distinguish between retail and warehouse premises. This is important, since only the area of the trading floor, that is, an object for making a profit, is used to calculate the tax.

K 1- coefficient set at the federal level and reflecting the rate of inflation. In the language of economists, this coefficient is otherwise called the deflator. This indicator change once a year special order Ministry of Economic Development.

K 2- coefficient, which is developed by the regions of the Russian Federation at the local level. It takes into account many factors at once: such as seasonality, the mode of operation of an enterprise or individual entrepreneur, wage employees, etc. In order to find out K 2, you must contact the tax office at the place of registration;

% - the tax rate.

Consider examples of UTII calculations in different occasions. All initial data are taken for 2016.

Example 1 (sales area 5-150 sq.m.)

In the first example, let's take the area of a retail space of 70 sq.m. The store is located in a region where K 2 is equal to 0.6.

In total we have:

Basic income - 1800;
Physical indicator - 70;
% — 15;
K 1 - 1.798;
K 2 - 0.6;

Now let's move on to the calculation:

UTII \u003d 1800 x 70 x 1.798 x 0.6 x 15% \u003d 20389.32 rubles

This is the amount of tax that the taxpayer has to pay for one month.

Example 2 (sales area less than 5 sq.m.)

If the area of the trading place does not exceed 5 sq.m., then another formula must be used for calculation. In this case, such parameters as the basic return and the physical indicator will be a strictly defined constant value of 9000.

In the example below, let the area outlet will be equal to 3 sq.m. The region is the same with K 2 equal to 0.6.

The initial data is as follows:

Basic income + physical indicator - 9000;
% — 15;
K 1 - 1, 798;
K 2 - 0.6;

We consider UTII:

UTII \u003d 9000 x 1.798 x 0.6 x 15% \u003d 1456.38 rubles

- this is how much the owner of, for example, a kiosk with a sales area of 3 sq.m., must pay to the treasury according to UTII for one month of work.

Example 3 (trade in mixed goods)

Here we give a more detailed calculation, taking into account some factors affecting the tax reduction.

Attention! If an enterprise trades in many types of goods at once, you should carefully study the regional K 2. In some cases, this can significantly reduce the tax. Let's take a concrete example.

Let's take a liquor store with an area of 25 sq.m. as an object of taxation. Regional K 2 for alcoholic beverages in this region will be equal to 1.

We calculate according to the above formula:

1800*25*1.798*1*0.15=12136.5 rubles.

Since UTII must be paid quarterly, we multiply the amount received by 3.

As a result, we have 36409.5 - this is how much we need to pay to the state budget for one quarter

However, in this case, there is a small trick that can be quite legally used to reduce the tax. The liquor store sells not only alcohol, but also different kind products (including snacks), which means that it can be regarded as a mixed food. And for this category, the coefficient is completely different - only 0.27.

1800*25*1.798*0, 27*0.15=3, 276.85*3 = 9830.5 rubles

Thus, the difference between the first and second calculation is 26,579 rubles.

But this is not the limit. If we consider this calculation from the point of view of an individual entrepreneur, then he can reduce this tax on contributions paid to the Pension Fund and the MHIF for himself in the amount of 100%, but only on condition that they were made regularly and without delay. In the presence of sellers, this tax is reduced by 50% of payments made for them to off-budget funds.

With a competent approach and taking into account all factors, the tax paid on UTII can be significantly reduced. As can be seen from the above example, payments to the PFR and the Compulsory Medical Insurance Fund affect its size, in addition, if you correctly take into account the basic profitability (and it is different for each type of activity), then you can optimize UTII even more interesting.