A variety of taxes are the main part of the income of any state. The federal budget of the Russian Federation, for example, receives the largest income from VAT, excise taxes, mineral extraction taxes, and also from income taxes. The amount of the above fees is calculated depending on the amount of resources extracted or income received using rates approved by the state.
Types of Income Taxes
Income taxes include all types of income taxes, in the Russian Federation, for example, for individuals it is personal income tax, and for legal entities it is income tax.
The tax rate on personal income in Russia varies from 13 to 35% depending on the type of income received, and corporate income tax is calculated on the basis of a 20% rate. In the case of legal entities, the tax base, that is, the amount that will be taxed, is calculated on a different basis. Not all income is taken into account, but only the profit of the organization, that is, the difference between income and expenses.
By the way, in the Bahamas, Bermuda, the Virgin Islands and the UAE, there is no income tax at all.
What is a lump sum tax?
If all of the above taxes have fixed rates and directly depend on the amount of income or profit received, then there are taxes with a fixed amount of payment. The opposite in value of income tax is a lump-sum tax, which does not depend on the income received.
Accord taxes are established by the state and represent a permanent, that is, an invariable amount, which does not depend on the volume of income or purchases made. A tax levied in the form of a fixed amount is also called lump-sum and autonomous.
Examples of accord taxes in world practice
In Switzerland, for example, a wealthy foreigner can become a tax resident and obtain a residence permit if he agrees to pay the annual lump-sum tax, which is calculated separately for each family. The amount of tax depends on expenses, the amount of Swiss and foreign assets, as well as the regularity of income. So, a family of foreign citizens pays about 230 thousand euros annually.
Italy also applies a lump-sum tax in the form of a fee for wealthy foreigners who live outside Italy but have certain assets within the country. The amount of such a fixed fee is 100 thousand euros, and it is paid annually.
In Thailand, a tax on the use of the Internet is applied, its fixed rate is about $ 30, payment is made monthly.
Accord taxes in Russia
Part of the lump-sum taxes in Russia include fixed contributions to the FFOMS and a pension fund from individual entrepreneurs. The size of these payments is calculated on the basis of the minimum wage established at the state level (minimum wage), this indicator has nothing to do with either the average salary or income from entrepreneurial activity.
It can be argued that the payment by notaries, lawyers and any individual entrepreneurs of an annual fixed contribution of 27,990 rubles to two funds is a lump sum tax, as it is calculated on the basis of the minimum wage, which in 2017 (before July 1) was equal to 7,500 rubles. The only condition that IP must comply with in order to maintain this tax amount is not to exceed an annual income of 300 thousand rubles.
By the way, UTII also refers to the tax type of tax.
UTII
A striking example of a lump-sum tax is UTII. What are these simple words? This abbreviation is deciphered as a single tax on imputed income. Such a tax is fixed, and it is paid by each individual entrepreneur who has chosen the appropriate tax regime. UTII can be applied to entrepreneurs only with certain types of activities, a list of which is approved by state bodies.
The UTII rate as of 2017 is 15%. In addition, changes have been made that allow regional authorities to reduce the size of UTII by half, that is, to 7.5%. Since 2017, a new declaration form for quarterly reporting has been in force. Requirements for IP on UTII remained the same:
- number of staff not more than 100 people;
- a lack of a current account is possible;
- the right to refuse to use the cash register.
UTII, or "imputation", as it is commonly used, is considered an additional tax, since it does not exempt the individual entrepreneur from paying taxes for the previously selected taxation system.
Who pays UTII and how to calculate it?
According to Russian laws, the possibility or obligation to pay UTII applies to such activities:
- paid parking lots, parking;
- retail trade in tents or stalls, an area of less than 150 square meters. m .;
- veterinarian services;
- freight and passenger transportation;
- repair and maintenance of vehicles;
- household services for individuals.
At the local level, authorities have the right to change UTII rates for the following activities:
- catering facilities with an area of up to 150 square meters. m .;
- outdoor advertising services;
- transfer of land and places for trade.
To calculate UTII, it is necessary to find the product of the base yield and the physical indicator, and multiply the resulting amount by two deflator coefficients and a rate of 7.5 or 15%. All elements of the formula, except for the physical indicator, are standardized for each industry and can change periodically, while the physical indicator depends on the number of employees employed in the enterprise.
Thus, if an individual entrepreneur does not have wage workers, then UTII is a fixed tax. Now you know what it is - UTII - in simple words.
Conclusion
Among the huge variety of taxes, the lowest popularity was accorded taxes, that is, taxes with a fixed amount of payment, which does not depend on the profitability of the enterprise. The first historical mention of lump-sum taxes in Russia can be attributed to the tribute imposed by Prince Oleg on the city of Novgorod in the 9th century. Then the residents had to pay a fixed fee annually in the form of 300 silver bullion, each of which weighed about 200 grams. In modern Russia, UTII and fixed payments to funds from individual entrepreneurs can partially be attributed to lump-sum taxes.