A single tax was introduced to simplify controlcertain types of entrepreneurial activities. The single tax on imputed income is accepted to be paid not from the total income that was received, but from the amount expected or expected. From the imputed income, it is necessary to subtract the production costs associated with the activity that falls under this tax. It is necessary to understand the question of how to calculate the UTII.
The payer of such tax isan individual entrepreneur or an organization operating in the territory where this type of tax is established. The transition to this type of tax is made with certain restrictions, which are written in the Tax Code. All newly created enterprises in automatic mode can become full payers of a single tax in the event that their activities fall under one of the types listed. So, how to calculate UTII?
To solve this problem, knowledge of certain information is required, namely:
- Fp - is an indicator thatis characteristic of the type of activity. As such an indicator can be the place of trade or the area of the store, which is measured in square meters. This parameter is prescribed in the Tax Code. In the event of a change in the type of organization's activity, it changes;
- Bd - represents the basic profitableness.This parameter is a conditional monthly amount that falls on a unit of a certain physical indicator. It depends on the type of activity. The indicator of profitability is constant and adjusted using special coefficients K1 and K2.
The first coefficient is the deflator, which is taken into account in the change in the past period of consumer prices. This ratio is established each year by the government.
The second coefficient is a profit-corrector, which includes the features of conducting business. It is established by local self-government bodies.
If you decide how to calculate the UTII, thenit should be said that in order to obtain its quarterly value, it is required to multiply the first and second of these indicators, and then to both coefficients, after which the value obtained should be multiplied by the tax rate and the number of months in the reporting period. At the moment, the tax rate UTII is at the level of 15%. The tax is reduced if in the current tax period insurance premiums for accident insurance, pension, medical and compulsory insurance, and disability benefits were paid. The decrease is made by the aggregate amount of all these payments. The UTII is paid monthly up to the 25th day, and the documents are submitted until the 20th day. In addition to the single tax declaration, you also need to submit wage reports, as well as accounting statements.
How to calculate the UTII tax, taking into account the area of the hall for trade?
The area is set according to the datadocuments that have an inventory and legal value. For example, here you can use the contract of sale and purchase of premises, schema plans, technical passport, lease agreement, explication.
In the area of the trading hall it is necessary to includepart of the pavilion or shop, occupied with equipment for demonstrating the goods and its layout, customer service and calculations; the area of control-cash booths and units; the area of passes, workplaces for service personnel, the rented part of the pavilion for trade. Exclude from the area of the hall for trading auxiliary rooms, administrative premises, as well as premises for the reception of goods, its storage, preparation for sale, where customer service is not carried out.
Now you know how to calculate the UTII and that it is necessary to take into account, and what to exclude.
