Information that is due to cancellation of UTII,appeared a little more than a year ago. This special tax regime, which became habitual for thousands of micro-business owners, was decided to be replaced by a modernized patent. Since then, almost all experts, analysts and politicians have spoken on this topic. What is this tax that attracted the attention of such a wide range of the public? Is it really planned to stop using it?
When and how will the UTII be canceled?
It turned out that this is true, the regime will beto exclude from practice. Initially, within two years was planned a complete cancellation of UTII; 2012 was supposed to be a transition period. Finally, to say goodbye to him in 2013. However, this seemingly good initiative has stumbled upon the reasoned opposition of the business community. The point is that before the UTII cancellation was initiated, the bill with representatives of small business was not coordinated. The initiators of the innovation were officials from the capital and other megacities, where the UTII does not apply at all (Moscow) or is applied in a very small measure. The bulk of "vmenenshchikov" is concentrated in the regions, and their interests have not been taken into account.
But businessmen as a result have provedlegislators that the cancellation of the UTII in such a short time was not prepared either legally or organizationally, and everything, fortunately, was settled. The cancellation procedure was postponed as a result of the now agreed position on January 1, 2014. Part of the remaining 2012 and the whole of 2013 will serve as a transition period.
However, officials now had to change planson the run. This year, nothing serious has changed in the regime. Only a limitation on the number of employees has been introduced. Now the number of hired personnel when trading at retail through pavilions and shops, as well as in the provision of catering services, if the area of the hall for visitors is not more than 150 square meters. m, there should not be more than 50 people.
What will change in this mode?
But in 2013, followed bythe final abolition of UTII, this sphere is awaited by very significant changes. In fact, the norms will be rolled out, which in the future is supposed to be applied to the patent system of taxation.
First, the principle of voluntariness withtransition to UTII. Previously, in relation to certain types of activities, the entrepreneur was deprived of the right to choose, he was compulsorily charged and paid for such a tax.
Secondly, it is very much correcteda list of services that can be provided by "vmenenschiki." The list is substantially expanded due to such fields of activity as, for example, services for servicing and repairing cars and some similar ones. Strangely enough, entrepreneurs who provide similar services were not allowed to work at the UTII.
Thirdly, the order of calculation will changeimputed tax upon the commencement of employment or termination of activities. Now the number of days that have elapsed from the moment of registration or de-registration is taken into account, rather than the whole quarter.
Ну и наконец, в-четвертых, добавлены основания, for which it is possible to reduce the amount of tax. Now, in this capacity, insurance payments to the pension fund and the social insurance fund for employees are considered. Previously, this procedure was only allowed to use insurance premiums for yourself. However, the restriction remains: more than 50% tax can not be adjusted.
In conclusion, it is worth noting an interesting fact -the planned abolition of UTII initiated much more innovations than they were introduced for all of its existence. Some entrepreneurs already regret the termination of its existence and consider that a patent is an unequal substitute. For example, it is not reduced by the amount of insurance premiums.
