Who can apply UTII: tax calculation, example

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Representatives of small businesses are in constant expectation of a more profitable and convenient taxation system. Someone uses a simplified system, but for someone it is quite suitable to pay a single tax on imputed profits. Who can apply UTII? What you need to know about this tax regime?

Can everyone use UTII?

The question of the possibility of using UTII is of interest to many businessmen. All entrepreneurs who meet the conditions established by law have the right to apply a single tax on imputed income. Can an LLC apply UTII? Yes maybe. The subjects of this regime can be both legal entities and individuals engaged in private entrepreneurial activity.

The principles of this system of taxation do not fundamentally differ from the general or simplified one, since it also involves the collection of duties. However, with UTII, the tax is calculated not from the income received by the business entity, but from the so-called imputed profit, which is calculated according to a special formula and takes into account the number of personnel, areapremises, used vehicles, etc.

Today, there are much fewer taxpayers who use UTII than those who use the general or simplified taxation regime. The thing is that only those entrepreneurs who are engaged in strictly defined types of activities can calculate the duty on imputed income. The transition to the UTII system is voluntary. An entrepreneur has the right to pay taxes under this system from the first days after registering an enterprise in the fiscal structure. He also has the right to switch to UTII in the manner prescribed by law.

General information about the tax regime

In itself, this taxation system does not cause any difficulties for those who have the right to apply UTII. At the same time, difficulties often arise when trying to combine tax regimes profitably.

In accordance with the Tax Code of the Russian Federation, entrepreneurs have the right to use several modes. So, for example, few people know that it is possible to apply UTII and STS at the same time. However, the calculation and payment of tax payments is carried out for each system of taxation separately and within the time limits established by law. Accounting for property, financial transactions and obligations of the company is carried out on the basis of Art. 346 chapter 26 of the Tax Code of the Russian Federation. If you combine the two tax regimes, the company will have to keep separate records for each of them.

The procedure for calculating and paying the required amounts to state budgets is determined by the tax regime used by the organization. ExceptIn addition, the law obliges taxpayers to deal with accounting of profits and expenses, generate reports and submit them to the Federal Tax Service in a timely manner. If we talk about the UTII regime, then entrepreneurs are required to submit tax returns by the 20th day of the month following the reporting period.

Activities suitable for UTII

The answer to the question of who can apply UTII depends on the type of economic activity. You can select this mode only if the entrepreneur is engaged in:

• repair, wash and maintenance of cars, trucks, buses, etc.;
• storage of vehicles, organization and equipment of car parks;
• passenger and freight transport;
• distribution of advertising on outdoor load-bearing structures;
• catering or retail in premises not exceeding 150 m2;
• delivery of residential premises, land plots for temporary use under a lease agreement.

Who has the right to apply UTII? First of all, this opportunity is available to newly created companies registered as taxpayers. To exercise the right to apply this tax regime, an entrepreneur must submit an appropriate application to the tax office.

What is the main difference from other tax systems

The main difference is in the order in which the single tax is calculated. The amount of the fee is calculated not from the income that was actually received, but from the estimated income of the organization. Whereinthe introduction of the UTII system does not imply a complete replacement of other regimes.

Here the tax rate is 15% of the company's expected income. A single tax on the UTII regime is paid for each quarter by the 25th day of the next month. The taxable base is profit determined in price equivalent in relation to a fixed physical value, which depends on the type of economic activity.

Basic income is the notional amount of a taxpayer's monthly income. To determine the duty, the resulting value is multiplied by adjustment factors, the role of which is to determine the degree of influence of various production factors on business performance. If the entrepreneur's annual income exceeds 300 thousand rubles, then the obligation to apply UTII entails the need to pay additional insurance premiums.

What do you need to switch to UTII?

The Tax Code of the Russian Federation establishes the right of taxpayers to change the applicable system of taxation. This transfer can only be made once a year. An individual entrepreneur or a legal entity can register as a taxpayer at the territorial office of the tax office at the place of registration of the enterprise.

The basis for the transition to the UTII system is the statement of the entrepreneur. A notice of registration is considered a confirmation of the right to use the single tax on imputed profits. Can an individual entrepreneur apply UTII? Private entrepreneurs as business entities have the rightwork in this tax system if:

• do not provide he alth, education or welfare services;
• do not transfer into possession on a leasehold basis a gas station or gas filling station;
• do not have a large staff of employees;
• were not established by companies whose share in the authorized capital of the taxpayer exceeds 25%;
• Do not engage in business activities under a trust agreement.

UTII taxation system: main components

The following elements are relevant for calculating the tax payment:

• subject, that is, directly the taxpayer;
• object of taxation;
• tax base (imputed income);
• tax rate;
• tax period;
• duty calculation formula;
• method and deadline for paying the fee.

The subjects of taxation are private entrepreneurs and companies that prefer to carry out their activities in this mode. All of them are taxpayers who are responsible for the production of quarterly tax deductions in accordance with the requirements of tax legislation. The legal representative of the entrepreneur can pay the required amount.

The object of taxation can be considered the enterprise itself, the process of trade and provision of services, property and property rights. This category also includes profits received from commercialactivities and taxable.

For organizations using UTII, the tax base must be calculated taking into account:

• type of activity;
• of the physical indicator multiplied by the underlying return.

The final result is multiplied by the deflator coefficient. The fixed tax rate is 15% of the imputed income. The tax period in this system is a quarter consisting of three months.

What nuances to consider

Those who can apply UTII should take into account that tax legislation does not provide for the possibility of filing zero reporting, therefore, before making final calculations, an entrepreneur must take into account several factors. If, for example, the physical indicators remained the same during the tax period, the results obtained are multiplied by a factor of 3. If there were changes during the reporting period, the company should make monthly calculations, and add up all three amounts received at the end of the quarter. For enterprises that use several types of activities, the calculation of the tax duty is carried out for each of them, after which the payments are summed up.

To reduce the amount of tax, organizations using UTII are allowed to deduct from it:

• insurance premiums paid under a voluntary insurance contract;
• payments accrued by the enterprise to the Social Insurance Fund;
• contributions for temporary disability.

Forlegal entities are not subject to the same rules as for individual entrepreneurs. If the LLC applies UTII, then it is permissible to reduce the amount of taxes by no more than half the amount. This restriction does not apply to private entrepreneurs, they are exempt from limits, but on condition that there are no deductions for employees with whom an employment contract has been concluded.

Rules and calculation formula

To determine the amount of payment, you need to set the estimated imputed profit, that is, the amount of expected income, which is the tax base, and then multiply the amount received by the 15% rate. In the regions, municipalities reserve the right to reduce the rate by a maximum of half. The tax credit depends on the field of activity of the enterprise and its category.

The UTII tax base is an imputed profit, which is determined by the basic profitability and the physical indicator inherent in a particular type of activity. For example, for retail trade, this indicator is the area of \u200b\u200bthe trading premises, and for an enterprise providing personal services, the number of employees. Article 346 of Chapter 29 of the Tax Code of the Russian Federation establishes basic profitability ratios and physical indicators that are acceptable for various types of entrepreneurship. For example, for a retail outlet, the amount of 1,800 rubles is set. per month for 1 sq.m. For vending sales, the base yield is 4,500 rubles. from onemachine, and firms that provide certain services pay taxes monthly at the rate of 7,500 rubles. per worker.

Formula for calculating UTII for the quarter:

UTII=DBK1K2(FP for three months)15%, where DB is the underlying yield, FP is a physical indicator, K1 – deflator coefficient, K2 - correction factor.

Physical indicators when calculating the tax are indicated in whole units, they are rounded off according to traditional mathematical rules. If there was a decrease or increase in fixed indicators, the new values are applied from the current month. The correction factor is set by the regional authorities, so its value can vary from 0.005 to 1. The deflator coefficient is determined at the federal level. Today it is 1,868 (in accordance with the Order of the Ministry of Economic Development of the Russian Federation No. 579 dated October 30, 2017).

How to calculate tax correctly, sample

The calculation example will be useful to everyone who can apply UTII. As an example, let's take a situation in which it is necessary to determine the amount of a tax payment for one of the quarters of 2018. The object of taxation is a store with a sales area of 55 m2. So the following conditions are given:

• physical indicator=55;
• base yield=RUB 1,800;
• standard UTII tax rate=15%;
• deflator coefficient=1, 868;
• correction factor=0, 7.

Now let's do the calculation. First, we define the taxable base, that is, the valueimputed income:

ID=1800551, 8680, 7=129,452, 4.

Thus, the amount of the single tax for the quarter will be:

(129,452.415%)3=19,417.863=58,253.58 RUB

Next, for example, consider the option of calculating the tax for a private entrepreneur who specializes in the provision of personal services. UTII can be used by individual entrepreneurs, regardless of the availability of personnel. In our case, there are no employees in the state, therefore, as a physical indicator, the entrepreneur must use the unit, since he will count the tax only for one person - for himself. At the same time, the basic profitability in this case is no different from that which would be applied in the case of hiring employees. It is 7,500 rubles. The previous K1 and K2 indicators remained unchanged. To calculate the amount of a single tax, you must first determine the imputed income, which is:

ID=7,50011, 8680, 7=9,807 rubles

This is the same monthly taxable base, which must be multiplied by three and 15% to calculate the tax.

Quarterly payment will be:

9 8073 months15%=RUB 4,413

If an individual entrepreneur or LLC applies UTII without hired personnel, the amount of the accrued tax can be reduced by the amount of insurance premiums paid in the reporting tax period. Thus, the taxpayer managed to make fixed payments totaling 4,000 rubles. In this case, UTII will be 413 rubles. (4413 - 4000). If, while carrying out its entrepreneurial activities, an individual entrepreneur has hiredemployees, he can also exercise the right to reduce tax. However, only a part of the amount of insurance premiums, covering no more than half of the quarterly fee, will be taken into account.

Features of combining UTII and STS

Further information for those who are interested in whether it is possible to apply UTII and STS at the same time. Any enterprise has the right to use two tax regimes, subject to a number of conditions and certain specifics. For legal entities, such a combination of regimes is not always convenient, since it obliges to additionally detail the data of accounting and tax accounting. If an individual entrepreneur uses UTII and STS, he will also have to take care of the competent organization of the distribution of tax accounting information.

So, for example, the combination of two regimes requires enterprises to:

• delimitation of profits for analytical accounting;
• separation of direct costs and separation of accounting for indirect costs;
• strict distribution of employees by type of activity;
• assigning property to each type of activity;
• development of the cost allocation algorithm.

And although private entrepreneurs who decide to apply UTII and STS are not required to keep records, many questions arise when maintaining tax records. When combining the imputed and simplified systems, entrepreneurs more often prefer the “Income 6%” mode. This model of simplified taxation is similar in many details to imputed taxation. Despite this, the combination of modesrequired to share the costs. If you use UTII and STS "Income minus expenses 15%", the amount of the tax deduction becomes lower, therefore, it will be possible to reduce the amount of the fee slightly.

For entrepreneurs who do not hire staff, when combining UTII and STS, it is possible to apply a tax deduction to one of the fees in full. Thus, they can reduce the amount of tax up to 100% on actually paid insurance premiums. At the same time, the legislation does not prohibit the distribution of deductions between two taxation systems applied by individual entrepreneurs simultaneously. However, practice shows that it is more profitable and convenient to distribute the deduction, focusing on the share of actually received profit for each regime for the same period.

Individual entrepreneurs who hire employees do not have the opportunity to apply the tax deduction for insurance premiums in full. Taxpayers applying UTII and STS 6% have the right to reduce both duties by a maximum of half due to the amount of contributions paid for all staff, including the entrepreneur himself.

In what cases the right to use UTII is lost

If the taxpayer fails to comply with at least one of the requirements for entrepreneurs who wish to use UTII, he is automatically deprived of the right to apply this regime and transferred to the general taxation system. The loss of the right to use the imputed system occurs due to:

• changes in permitted activity;
• exceeding the allowable number of employeesworkers;
• increasing the share of founders in the authorized capital (more than 25%).

After the loss of the right to use UTII or combination with other regimes, the taxpayer is obliged to submit a notification to the tax service within five days. The amount of taxes paid for the quarter in which the loss of the right to use UTII occurred will have to be recalculated according to the OSN.