In 2013, the year of January 1 came into forcenew changes in tax legislation. Now organizations can, if desired, choose a special taxation regime, including UTII. "Vimenka" is suitable for IP, which is more profitable to work without a cash register, but for objective reasons (a large number of employees, a trading floor is larger than the required minimum), they can not go to the patent system.
Taxpayers of the single tax on the income-organization or IP - report only on UTII. This greatly simplifies the work of accounting.
При переходе на «вмененку» в налоговую инспекцию a specific application is submitted. For individual entrepreneurs, this is the "UTII-2" form, for legal entities - "UTII-1" form. The notification shall be forwarded to the tax authorities from the beginning of the performance of the activity no later than five working days. I know from experience: the exact date of the organization's work in this special. the inspector mode is not checked. The main thing is that in the application in the line "beginning of activity" there should be a number within - 5 days from the date of notification.
The tax return is filed once a quarter.It’s easy to fill out the declaration correctly, because today there are a lot of programs that calculate imputed income. You can download software from any tax inspection website.
Imputed income was calculated until 2013 as follows:
VD = BDHFPhK1x K2, where
imputed income - VD;
physical indicator - AF;
base profitability - DB;
coefficient deflator - K1;
correction factor - K2.
In connection with changes in legislation from January 2013, the formula also takes into account the indicators KD1 and KD:
VD = BDHFP / KDhKD1, where
KD1 - the number of calendar days actually worked by the organization as a single tax payer.
CD - the number of days in the reporting month
The new formula is used in situations where an entrepreneur or an organization is registered or withdrawn from the UTII accounting not from the 1st day of the calendar month.
On the increase in base profit huge impactrenders the value of K1. This value is called the coefficient deflator, it together with K2 regulates the basic profitability of the enterprise. Both values are set for the next calendar year no later than November 20 by the Ministry of Economic Development of the Russian Federation.
The deflator coefficient takes into account the changeconsumer prices for services, goods, work in the Russian Federation as a whole for the previous period. The value of this indicator increases annually with inflation in the country.
Compared with 2006, the coefficient deflator2012 increased by fifty percent. In this regard, in order to reduce the tax burden, local authorities in most regions of Russia do not seek to increase K2.
The Ministry of Economic Development of the Russian Federation established K1 for 2013equal to 1.569. For calculations, the deflator coefficient for 2012 and the consumer price index calculated by statistical bodies were used. These calculations are reflected in the Order number 707 of 10/31/2012.
When filling out the declaration for the 4th quarter of 2012, it should be remembered that the previous deflator coefficient is used in the calculations, and not adopted in the new reporting period.
