Taxation. UTII: advantages and disadvantages

People associated with the business sector are well aware of the decryption of UTII , USN, OSNO. When registering, business entities can choose a taxation regime.

The decryption of UTII is the single tax on imputed income, the simplified tax system is simplified, and the basic taxation system is the general taxation system. However, the article will consider UTII.

General information

UTII taxation is a special regime provided for individual entrepreneurs and organizations conducting certain types of activities. Unlike the simplified tax system, the income actually received by the entity does not matter. Calculation of UTII for individual entrepreneurs and legal entities is based on profits established (i.e. imputed) by the state.

Features

Like any other special taxation regime , UTII involves the replacement of several basic contributions with one payment.

Subjects using "imputation" are exempted from payment:

• PIT (for entrepreneurs).
• Profit tax (for legal entities).
• VAT (excluding export).
• Property tax (except for objects for which the base is defined as cadastral value).

Subjects of law

For the application of UTII, business entities must meet certain requirements:

1. The number of employees should not be more than 100. This limitation, however, until December 31, 2017 does not apply to cooperatives and business entities established by the consumer union (company).
2. The share of other legal entities does not exceed 25%. An exception to the rule are organizations whose authorized capital is formed by the contributions of public organizations of persons with disabilities.

It should be noted that the tax in question (UTII) can be used until 2021. Subsequently, it is planned to be canceled. In some regions (for example, in Moscow), the UTII taxation regime is not established.

Activities

First of all, enterprises that provide services can switch to the "impute" . UTII applies to:

1. Veterinary and domestic services.
2. Maintenance, repair, vehicle cleaning.
3. Providing storage or parking spaces.
4. Freight and passenger transportation. Moreover, the number of used vehicles should not be more than 20.
5. Provision of premises for accommodation / accommodation for a specified period. The area of ​​the object should not be more than 500 square meters. m

Another type of activity covered by UTII is retail trade . Switch to this mode can trade enterprises that sell products through:

1. Pavilions and shops with a trading floor area of ​​not more than 150 square meters. m
2. Premises (stationary), not having halls, and non-stationary objects.

UTII tax can also be paid by entities working in the field of catering at facilities with a hall area of ​​not more than 150 square meters. m, or not having halls.

"Importer" is also provided for activities such as:

1. Advertising on vehicles or outdoor structures.
2. Transfer for temporary use / possession of trading places or land plots.

Important points

At the end of November 2016, by order of the Government, a new list of activity codes for household services was approved.

In each municipality, local authorities have the right to independently establish a list of types of activities to which the "imputation" applies. Accordingly, in different administrative-territorial units this list may vary.

How to start using the mode?

An application for the transition to UTII is submitted within 5 days from the start of the relevant activities. The business entity must draw up two copies of the document.

For organizations, the application form UTII-1, for IP - UTII-2.

The document should be submitted to the tax office at the place of business. If the entity carries out delivery or delivery of commercials, advertising on transport, is engaged in freight and passenger transportation, then the application is sent to the IFTS at the address of location (for legal entities) or residence (for individual entrepreneurs).

It so happens that activities are carried out at once in several areas of the same city or at several points in the area. In such cases, it is not necessary to register with each IFTS.

Within five days after receiving the application, the tax inspectorate sends a notice. It confirms the registration of the subject as a payer of UTII .

Calculation rules

Entities using the UTII taxation regime determine the amount of deduction to the budget according to the formula:

Tax = Base return x Phys. indicator x K1 x K2 x 15%.

• The basic profitability is set by the state per 1 unit of physical indicator, depending on the type of activity code.
• Fiz. the indicator is expressed, as a rule, in the number of employees, square meters, etc.
• K1 is a deflator coefficient. The value of this indicator is established annually by the Ministry of Economic Development. For 2017, the coefficient is the same as in 2015-2016. It is equal to 1,798.
• K2 is a correction factor. It is established by municipal authorities to reduce the amount of payment.

You can find the correction factor on the website of the Federal Tax Service. At the top of the page you need to select the region. Readdressing will take place, after which a normative act with the necessary information will appear in the section "Features of regional legislation" (below).

It is worth noting that from 1 Oct. In 2015, local authorities received the opportunity to change the UTII rate. The value may range from 7.5 to 15%. The indicator depends on the category of payer and type of activity.

Calculation for a quarter and a month

To calculate the quarterly amount, it is necessary to add the amount of tax calculated for the months. You can also multiply the amount for 1 month. by 3. However, this is allowed only if the physical indicator throughout the quarter has remained unchanged. If there have been adjustments, the new value is taken into account from the month from which it changed.

To calculate the tax for an incomplete month, the amount of deductions for the whole period is multiplied by the number of days during which the activity was actually conducted. The resulting value is divided by the number of calendar days.

If the subject carries out several types of activities falling under UTII, the calculation for each is made separately. After that, the amounts received must be added up.

When conducting activities in different municipalities, the calculation and payment are carried out for each OKTMO.

Deductions

Business entities conducting activities subject to UTII, without employees, can reduce 100% of the tax by the amount of fixed amounts paid for themselves in the reporting period.

Entrepreneurs can choose the optimal schedule for the deduction of insurance premiums. The main thing is that the necessary amount is credited to the Fund's account from January 1 to December 31 of one year.

In addition, as indicated in the letter of the Ministry of Finance dated Jan 26. 2016, business entities can reduce the amount of contributions deducted in another quarter if payment was made prior to the submission of a UTII declaration for the past period.

So, an entrepreneur can reduce the amount of deductions for the 1st quarter on insurance premiums paid before April 25th.

If deductions were made for one reporting period, in another (for example, in the fourth quarter), they can also be taken into account when calculating the tax amount.

Business entities with employees are entitled to reduce the amount of deduction by 50%. This rule came into effect on Jan 1. 2017. The restriction on the amount of reduction to 50% is valid in the quarters in which the person had employees.

Example

Consider the calculation of the reduction in the tax amount for insurance premiums. Take the following initial information:

• In 2017, an individual entrepreneur in Balashikha (Moscow Region) provided shoe repair services.
• Base yield - 7500 p.
• As a physical. The indicator is the number of employees (including the entrepreneur himself). During the year, he was equal to 2.
• K1 - 1.798, K2 - 0.8.
• Each month, the entrepreneur deducted insurance premiums for the employee. A total of 86 thousand rubles were paid.
• For himself, the entrepreneur deducted 27,992 p. (fixed payment of 6998 rubles quarterly).

Now let's calculate the tax.

Since the physical indicator has remained unchanged all year, the amount will be calculated in the same way:

7500 x 2 x 1.798 x 0.8 x 3 x 15% = 9709 p.

This value should be reduced by contributions for the employee and a fixed amount for the entrepreneur, but not more than 50%. Accordingly, 9709 x 50% = 4855 p.

Calculation example without workers

Take the following initial information:

• The subject provided veterinary services in Smolensk in 2017.
• The value of the basic yield of 7500 p.
• Physical indicator - the number of employees, including the entrepreneur. During the year, it did not change and amounted to 1.
• K1 - 1.798; K2 - 1.
• Each quarter, the entity deducted insurance amounts for itself. Their total size is 27992 p.

As in the previous example, the monthly payment amount is the same, because physical. the indicator did not change. Respectively:

7500 x 1 x 1.798 x 1 x 3 x 15% = 6068 rub.

This amount may be reduced by the full amount paid. Since the amount of insurance premium is more than tax, the entrepreneur owes nothing to the budget at the end of the quarter.

The timing

The quarter is the tax period for the deduction of amounts. The deadlines for the payment of the calculated amount and the submission of a declaration on UTII are given in the table:

Cash desk for individual entrepreneurs at UTII

The issue of the necessity of installing KKM by businessmen at the "impute" remains debatable today. Despite disputes, experts recommend entrepreneurs at the STS and UTII to introduce new equipment into their activities. Turn to the law.

In 2016, a law was passed providing for the phased introduction of new equipment into the activities of entrepreneurs.

For large enterprises, chain stores that sell goods at retail or provide services, the transition to new cash desks was to end before January 1, 2017.

With regard to small and medium-sized entrepreneurs engaged in activities on the simplified tax system or UTII, some statutory provisions envisage certain concessions for them. These entrepreneurs need to install equipment during 2017.

It is also worth saying that all enterprises need to replace fiscal drives every year. Entrepreneurs using USN and UTII must do this every 3 years.

Advantages and disadvantages of UTII

The advantages of the regime include:

1. Simplified accounting, both tax and accounting.
2. The ability to combine UTII with other modes, depending on the type of activity.
3. Independence of the payment amount from the income received.
4. The ability to reduce the deduction by the amount of the premium.

Among the shortcomings, analysts note:

1. Fixed income established by the state. An entrepreneur may receive a smaller amount of profit than he is charged with, but tax will still have to be paid.
2. Limits on physical indicators. Some entrepreneurs cannot apply UTII precisely because of them.
3. Mandatory registration at the place of business (with some exceptions).

Domestic services

In this sector, entrepreneurs at UTII have many difficulties.

First of all, it must be said that household services can be provided exclusively to individuals. This means that if there are organizations among the enterprise’s clients, UTII cannot be applied.

As indicated in Art. 346.26 of the Tax Code, the determination of the exact list of services falling under UTII must be carried out according to OKUN (All-Russian Classifier of Services). Meanwhile, this classifier, according to experts, was not developed for use for tax purposes. The same services, for example, can be found in different sections, individual types are described in great detail, and others are not mentioned at all.

For example, an entrepreneur sells plastic doors and windows and provides installation services. If he works with organizations, then UTII cannot be applied. However, in the case of concluding an agreement with an individual and indicating in the order for installation, such activity will already be considered not a sale, but a service.

Officials, as a rule, interpret laws literally. For example, one of the letters of the Ministry of Finance department explains that the installation of windows in a private house during construction cannot be considered as a household service.

However, there is another opinion. Another letter from the same department deals with solarium services. They, it is worth saying, are not mentioned in OKUN. It is logical to assume that tanning services are not domestic. However, they are mentioned in the OKVED (classifier of types of economic activity). The services of a solarium are contained in the same section as the services of saunas and baths. Taking this into account, officials make the following conclusion. If the services of a solarium are provided in a sauna or bathhouse, then they are household, and if in a beauty salon or hairdresser, then no. Accordingly, in the latter case, UTII cannot be applied.

Veterinary Services

Taxation upon their provision does not depend on the status of an economic entity. He can act both as an individual entrepreneur and as an organization.

The list of services, however, must be viewed in OKUN. A similar rule applies to maintenance, repair, and vehicle cleaning services.

Retail

The definition of this type of activity in the Tax Code is given through retail sales contracts. However, their characteristics are not fixed in the Code. Accordingly, the provisions of the Civil Code apply.

According to article 492, in retail trade, products are transferred to the buyer for family, home, personal or other use that is not related to doing business.

Can a business conduct operations other than business? Quite. For example, it may be a charity. In addition, some legal entities are not entitled to carry out entrepreneurial actions. Accordingly, their use of goods sold at retail can be regarded as “other”, not related to commerce. Does this mean that UTII can be used?

After some hesitation, the Ministry of Finance came to the conclusion that the special regime can be applied, with the exception of operations under supply contracts.

Accounting and reporting

All individual entrepreneurs and organizations using UTII must keep records of physical. indicators. How exactly this must be done, there is no explanation in the Tax Code.

Organizations must submit a declaration, submit reports. SP are exempted from these duties.

Accounting reports vary by organization category. In general terms, it includes:

1. Balance (f. 1).

2. Reports on:

• financial results (f. 2);
• the movement of money (f. 4);
• targeted use of financial resources (f. 6);
• changes in capital (f. 3).

3. Explanations in text and table form.

Combination with other modes

UTII without any problems can be used with systems such as the simplified tax system, unified data storage system, and basic equipment.

It should be noted that it is not allowed to carry out one activity in different modes. Separate accounting is maintained for each system, reporting is made and taxes are paid.

Loss of the right to use UTII

An individual entrepreneur or legal entity loses the opportunity to apply special mode if the average number of employees at the end of the year exceeded 100 people. or third-party ownership has become more than 25%.

If the business entity uses only UTII, then if it detects violations, it will be transferred to the OSNA from the quarter in which they were committed. If the simplified tax system is additionally applied, then an automatic transfer to "simplification" occurs. You do not need to re-submit the application for the transition to the simplified tax system .