UTII formula: indicators, calculation examples, tips

In our country, there are quite a variety of types of taxation systems that can be used for taxpayers. Among them: general, simplified tax system, UTII, patent, unified social tax. Each system has its own advantages and disadvantages. Each of them has its own specific conditions of application, transition rights, deadlines for filling out declarations and paying taxes. In different regions of Russia there are systems that are approved for use and prohibited. So, for example, the tax system in the form of UTII can not be used in all regions of the Russian Federation, but only where it is approved at the local level. However, this fact does not prevent it from being very common and popular among taxpayers in recent times.

The popularity of the system is justified by its advantages over others: the independence of the tax on business profitability, the ability to use deductions in the form of insurance premiums, ease of reporting, the ability not to pay a number of other taxes (VAT, personal income tax, income tax).

Essence

Under UTII understand the taxation system in which a single tax is imputed on imputed income, but not from the actual revenue received, but from the statutory imputed income.

The main advantages of using the system are as follows:

• no need to pay a number of other taxes (VAT, property tax, personal income tax);
• the amount of actual income is higher than imputed, which positively affects the calculation of tax;
• the possibility of reducing tax amounts due to insurance amounts for employees and for themselves (in the case of individual entrepreneurs);
• there is no need to register a cash register yet (until July next year);
• very simple reporting and lack of complex calculations;

Disadvantages of the system:

• if suddenly the actually received amount of income is lower than imputed, then the tax must be paid from the last amount anyway;
• with large areas of retail outlets, the amount of UTII will be decent (it is justified only in a situation where the yield for the quarter exceeds 2 million rubles);
• not all regions have permission to use UTII (for example, in Moscow it is prohibited);
• the range of types of business is limited;
• in the case when expenses are higher than 70-80% of the income received, then the simplified tax system "income minus expenses" is more profitable;
• no benefits for employees on social and insurance contributions;
• not suitable for conducting business activities with respect to legal entities (it is necessary to keep separate records of STS);
• reporting is submitted every quarter.

The main payers of UTII

The main types of taxpayers by type of activity are reflected below:

• options for the provision of household services of various groups, types, subspecies in accordance with the all-Russian classifier;
• veterinary animal care services;
• car repair, maintenance and washing services;
• services for the temporary holding of parking lots and services, car storage services;
• passenger and cargo transportation services by companies (or individual entrepreneurs), which have 20 vehicles on the property rights;
• retail trade of goods sold through shops and retail premises, the area of ​​which is not more than 150 square meters;
• retail trade in the absence of a trading floor for the sale of products (also non-stationary trade);
• catering services for the population in the absence of premises serving visitors;
• outdoor advertising using structures;
• advertising services placed on vehicles;
• services for the transfer into temporary possession of trading places;
• temporary accommodation and accommodation services in the form of hotel services (with a placement area of ​​not more than 500 square meters).
• lease of land.

General Information a Taxpayer Should Know

All UTII payers, when calculating this tax and paying, apply the generally accepted rules and recommendations in accordance with Art. 26.3 of the Tax Code.

Features include:

• the legal framework for calculating and paying UTII is regulated by the Federal Law of the Russian Federation No. 155 of July 22, 2008, Ch. 26.3 of the Tax Code of the Russian Federation, Art. 346.26 ch. 26.3. Tax Code of the Russian Federation, Order of the Federal Tax Service No. MMV-7-6 / 941 dated December 11, 2012, by other local legal acts;
• Registration is carried out by submitting the necessary documents and applications in the form of UTII-1 or UTII-2 (for individual entrepreneurs);
• filing must be carried out to the IFTS authority where the object of “imputed” activity is located;
• combination with USN and OSNO modes is allowed;
• the deadline for tax payment is the 25th;
• the opportunity to reduce tax due to the amount of insurance premiums paid, but not more than 50% of the amount of tax calculation;
• deadline for submission of the declaration is up to the 20th day;
• the ability to reduce tax due to the paid values ​​of insurance premiums for themselves for individual entrepreneurs.

UTII formula and calculation on it

The application of this taxation system has a peculiarity, which consists in the fact that the calculation does not take into account the actual income of the taxpayer, but only his imputed income. Therefore, the tax amount remains virtually unchanged throughout the year. Only in a situation of changing deflator multipliers.

This tax is calculated according to a single scheme for any enterprise in the Russian Federation, regardless of status and OPF. They record the following elements:

• basic profitability as a conditional amount of income that can be potentially obtained from this type of business (it depends on the type of activity);
• a physical indicator, which means used business facilities, that is, the number of cars, the number of seats for passengers, the area for trade and services, etc .;
• K1 and K2 are factors that adjust the tax base;
• period of activity (usually 3 months);
• tax rate (15% of the result).

The general calculation formula for calculating UTII is as follows:

UTII = (tax base * rate of 15%) - insurance premiums.

The amount of insurance premiums for employees is taken into account in the amount of not more than 50% of the amount of tax calculated.

Amounts that were not taken into account when calculating the UTII formula in the situation of reducing the tax on insurance premiums for the next calendar year cannot be carried forward (letter of the Ministry of Finance of the Russian Federation No. 03-11-09-09 / 2852 dated 01/26/2016).

Calculation Rules

The object of taxation is not the total amount of income received, but the amount of imputed income, which is fixed in laws. It can be calculated for the UTII formula as follows:

DB = FP * K1 * K2,

where DB is the amount of imputed income.

AF - a physical indicator that is characteristic of a particular type of activity of the subject.

K1 is a deflator-multiplier; it is established by the state and cannot be changed. The same for all regions of Russia. It is equal to 1,868 in 2018 (order of the Ministry of Economic Development of the Russian Federation No. 579 dated 10/30/2017).

K2 - “one-year” coefficient. It takes into account the characteristics of the business and the place of business. The calculation of the coefficient K2 for UTII and the formula for its calculation are described below.

How to determine the value of the factor K2?

To learn about the possibilities of applying the K2 value, you can use the official website of the tax office. This service allows taxpayers to receive complete and exhaustive information on the calculation of UTII in the regions.

To do this, follow these steps:

1. Go to the website of the tax office.
2. Choose a region.
3. Find a section about the features of regional legislation and find information on the coefficient.

K2 value by criteria

The formula K2 UTII in the calculations can be determined in accordance with the identified features of doing business.

The value of K2 for settlements is established as follows depending on the population, which is reflected in the table.

Next, the selected values ​​are used in the UTII formula.

What are the nuances?

Such organizations as educational, social welfare, and healthcare institutions cannot work for UTII, irrespective of the type of activity.

Many companies do not know that a voluntary transition to UTII is also carried out on a statement that needs to be drawn up and brought to the tax authority. That is, you need to register as a payer of UTII on the application form of UTII-1 (2). When applying, a number of documents must be attached.

Calculation example No. 1. SP with employees

Initial data for an example of calculations according to the UTII formula:

• type of activity - watch repair;
• place of business Belgorod;
• K2 for this business is 0.18;
• the value of the basic profitability for this type of business is 7500 rubles;
• the physical indicator is the number of company employees (in our example, the calculation is as follows: 5 people + 5 people + 5 people = 15 people);
• the value of the factor K1 is 1.868.

We carry out tax calculation.

Tax base:

DB = FP * K1 * K2.

Payment:

DB = 7500 * 15 * 1.868 * 0.18 = 37827 rubles.

Tax itself:

UTII = DB * 15%.

Tax calculation:

UTII = 37827 * 0.15 = 5674 rubles.

We apply the deduction for employees to the amount of tax.

We compile the calculation of deductions for insurance payments in order to apply UTII in the calculation formula.

The total amount of payments per month for insurance is 56,400 rubles for all employees. For the quarter, the amount will be:

56400 * 3 = 169,200 rubles.

Calculate half of the amount of tax calculated in the calculation of UTII:

5674/2 = 2837 rubles.

We reduce the tax amount for this half, since the amount of insurance payments is much more than 2837 rubles.

Then the amount of tax payable will be:

5674 - 2837 = 2837 rubles.

Calculation Example No. 2. Calculation for Retail

Initial data for calculating the UTII formula for IP:

• the form of doing business - IE without employees;
• the amount of income received per year - up to 300,000 rubles;
• voluntary insurance is not applied;
• the type of activity is retail sale of footwear;
• shop area - 10 square meters;
• location - in the shopping center of the city of Belgorod (stationary area);
• basic profitability - 1800 rubles;
• physical indicator - 10 square meters;
• K1 = 1.868;
• K2 = 1.

Next, you need to calculate the amount of insurance payments.

Calculation of insurance premiums for individual entrepreneurs when applying the UTII tax formula in calculations:

1. PFR - 26545 rubles;
2. Compulsory medical insurance - 5840 rubles;
3. TOTAL: 32385 rubles.

Calculation of the amount of insurance premiums for the quarter:

32385/4 = 8096 rub.

Calculation of the tax base for the month for the calculation of UTII for individual entrepreneurs:

1800 * 10 * 1.868 * 1 = 33624 rub.

Monthly tax calculation:

33624 * 0.15 = 5044 rub.

UTII tax calculation formula for the quarter:

5044 * 3 = 15131 rubles.

Calculation of the amount including insurance premiums:

15131 - 8096 = 7035 rubles.

The amount of UTII tax due for the quarter amounted to 7035 rubles.

The main points and difficulties in the calculation. Recommendations

Question No. 1. What are the features of calculating other taxes when applying UTII?

Answer: When applying UTII, a taxpayer is exempt from paying VAT, personal income tax, income tax, property tax.

Question No. 2. If an IP organization is without employees, how can the tax amount be reduced?

Answer: For such companies, the amount of UTII can be reduced by the entire amount of deductions on insurance premiums for individuals. It must be not only accrued, but also paid.

Question No. 3. What is the form of the declaration for the report?

Answer: For reporting, the KND declaration form 1152016 is used.

The tax return form is presented in the appendix.

Conclusion

The single imputed income tax is a taxation system that applies to special regimes applied both by organizations and individual enterprises. The main feature of the system is the replacement of basic taxes with one single and simplification of reporting. The main feature of tax calculation is the application and calculation of the coefficient K2 in order to calculate UTII according to the formula.

Calculation of UTII is not particularly difficult. It is enough to have at hand the values ​​of the necessary coefficients, which are generally accepted or established by law. The main feature of the regime is the absence of dependence of the accrued tax on the amount of income received.

The possibility of using UTII is regulated by legislative acts and acts of local authorities. The procedure for paying UTII can be different in certain areas, which is associated with different values ​​of the coefficient K2.

As part of this article, we also examined the main features of calculating UTII in the city of Belgorod.