A single tax was introduced in order to simplify the control of certain types of entrepreneurial activity. It is customary to pay a single tax on imputed income not from the amount of the total income that was received, but from the amount that is expected or expected. From imputed income, it is necessary to deduct the production costs associated with activities that fall specifically under this tax. It is worth understanding the question of how to calculate UTII.
The payer of such tax is an individual entrepreneur or an organization conducting its work in the territory where this type of tax is established. The transition to this type of tax is made with certain restrictions, which are described in the Tax Code. All newly created enterprises in automatic mode can become full-fledged single tax payers if 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 that is characteristic of the type of activity. As such an indicator may 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 case of a change in the type of activity of the organization, it changes;
- Bd - represents the basic yield. This parameter is a conditional monthly amount that falls on the unit of a certain physical indicator. It depends on the type of activity. The rate of return is constant and adjusted using special factors K1 and K2.
The first coefficient is a deflator, taken into account the change in the past period of consumer prices. This ratio is set every year by the government.
The second coefficient is a profit corrector, which includes the features of doing business. It is established by local authorities.
If you decide the question of how to calculate UTII, then it is worth saying that to obtain its quarterly value it is necessary to multiply the first and second of these indicators, and then by both coefficients, after which the obtained value must be multiplied by the tax rate and the number of months in reporting period. Currently, the UTII tax rate is at 15%. The tax is reduced if, in the current tax period , insurance premiums, pension, medical and compulsory insurance contributions were paid for disability benefits. The decrease is carried out by the total amount of all these payments. UTII is paid on a monthly basis until the 25th day, and documents are submitted by the 20th day. In addition to the single tax declaration, you must also submit reports on wages, as well as financial statements.
How to calculate UTII tax taking into account the area of the hall for trade?
The area is set depending on the data of documents having inventory and legal value. For example, here you can use the contract of sale of premises, layout plans, technical passport, lease agreement, explication.
The area of the trading floor must include the part of the pavilion or store occupied with equipment for demonstration of the goods and their calculation, customer service and settlements; area of cash registers and nodes; area of walkways, workplaces for staff, rented part of the pavilion for trade. Excluded from the area of the hall for trade utility rooms, premises for administrative purposes, as well as premises for the reception of goods, their storage, preparation for sale, where customer service is not provided.
Now you know how to calculate UTII and what you need to consider and what to exclude.