Taxation in the form of UTII is a special tax regime for certain types of activities. The formation of these taxes, their calculation and the procedure for payment are regulated by the Tax Code (chapter 26.3).
The tax on such income is local. The basis for its calculation is the value of imputed income.
Imputed income can be calculated as the product of the obtained basic profitability for any type of activity for a certain period (tax period) and the established value of the indicator of the type of activity.
It should be remembered that the basic yield may decrease or, accordingly, increase according to certain coefficients K1 and K2.
To find out the amount that imputed income amounted to, the calculation can be done independently according to the formula: Tax Base = Base Profit × K1 × K2 × (amount FP1,2,3). K1 - deflator coefficient, 2 - correction factor, FP1,2, 3 - physical indicators in each month of the quarter.
Under the basic profitability you need to understand the conditional income for the month, which is set for each specific type of activity. Such income is equal to the unit of the main physical indicator of this type of activity. The physical indicator corresponds to the type of activity of entrepreneurs. You can see the values of all indicators in the Tax Code (clause 3 of article 346.29).
The basic yield is adjusted (increase or decrease) taking into account the coefficients K1 and 2.
Coefficient K1 - deflator, set for a particular calendar year. It shows changes in the price of goods for the previous period. Coefficient K2 adjusts the basic profitability taking into account the specifics of conducting a specific economic activity.
It should be noted that one quarter is considered a tax period. Therefore, it is necessary to calculate taxes and pay them to the budget 1 time during this time, after the reporting period.
The tax rate is 15% of the total imputed tax. The calculated tax can be reduced by the amount of: insurance premiums from employee benefits; contributions for the entrepreneurs themselves; amounts of disability benefits for employees. However, as a result, the amount of UTII cannot be reduced by more than half of the original amount.
The imputed income is paid according to the results of the reporting quarter by the 25th day of the next month. The tax return for imputed income is submitted to the inspectorate before the 20th day of the month in which UTII must be paid.
The form of the declaration was approved by the Ministry of Finance on January 17, 2006, the wording of the order was signed on December 19. 2006 year.
A tax return, for example, for the 1st quarter, must be submitted to the inspection before April 20, and the tax itself must be paid - until April 25 inclusive. Similarly, terms are determined for other quarters.
The declaration includes a cover page and 3 sections. Entrepreneurs are required to fill out all of the named parts of the declaration. On the title page, it is necessary to fill in the “Tax period” cell, entering the number of the reporting quarter in it.
In Section 1, “UTII Amount,” the entrepreneur puts his signature (the accountant’s signature is not needed here). This section fills in the columns “Code for OKATO”, as well as “Classification code (budget)”, “UTII Amount”. You need to know that in the payment document should indicate UTII and CSC.
OKATO means the code of the territory in which the business activity of the entrepreneur is conducted (it is determined by the Classifier). The amount of UTII is taken from the declaration (line 040, section 3.1).
Part of section 2 “Calculation of UTII” must be filled in several copies if several types of business are being conducted. Line 010 is the activity code. Lines 050-070 are filled out by the accountant with the indication of physical indicators for all months. Lines number 080, 090 - for affixing the coefficients K1,2. Lines 110-130 - for making the amounts of imputed income for months.
Section 3 “Calculation of UTII Amount” indicates the amount of UTII payable for the period. Line 010 reflects the amount of tax.