UTII formula: indicators, calculation examples, tips

2024 Author: Howard Calhoun | [email protected]. Last modified: 2024-01-17 18:37

In our country, there are quite a variety of types of taxation systems that can be applied to taxpayers. Among them: general, USN, UTII, patent, ESHN. Each system has its own advantages and disadvantages. Each of them has its own specific conditions of application, transfer rights, deadlines for filling out declarations and paying taxes. In different regions of Russia there are systems that are allowed for use and prohibited. So, for example, the taxation 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: tax independence from business profitability, the ability to use deductions in the form of insurance premiums, ease of reporting, the ability to avoid paying a number of other taxes (VAT, personal income tax, income tax).

Essence

Under UTII understand the taxation system in which a single tax on imputed income is paid, butnot from the actual proceeds received, but from the legally established 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);
• actual income is higher than imputed, which has a positive effect on tax calculation;
• opportunity to reduce tax amounts at the expense of insurance amounts for employees and for yourself (in the case of individual entrepreneurs);
• no need to register a cash register yet (until next July);
• very simple reporting and no complex calculations;

System flaws:

• if suddenly the amount of income actually received 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 profitability for the quarter exceeds 2 million rubles);
• not all regions have permission to apply UTII (for example, it is prohibited in Moscow);
• limited business types;
• in the case when expenses are higher than 70-80% of the income received, then the STS regime "income minus expenses" is more profitable;
• no benefits for workers on social and insurance contributions;
• not suitable when conducting activities in relation to legal entities (it is necessary to keep separate records of the simplified tax system);
• reporting every quarter.

Main UTII payers

The main types of taxpayers by activity are shown below:

• optionsprovision of household services of various groups, types, subspecies in accordance with the all-Russian classifier;
• veterinary animal services;
• car repair, maintenance and washing services;
• services for the provision of temporary possession of parking spaces and parking, car storage services;
• passenger and cargo transportation services by companies (or individual entrepreneurs) that own 20 vehicles;
• trade in retail goods that are sold through stores and sales premises with an area of not more than 150 square meters;
• retail trade in the absence of a trading floor for the sale of products (also non-stationary trade);
• food services for the public in the absence of a premises serving visitors;
• outdoor advertising with designs;
• advertising services placed on vehicles;
• services for the temporary ownership of places of trade;
• temporary accommodation services and accommodation in the form of hotel services (with an accommodation area of \u200b\u200bnot more than 500 square meters).
• lease of land.

General information that the taxpayer should know

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

Features include:

• the legal framework for the calculation and payment of UTII is regulatedFederal 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. ММВ-7-6/941 dated 2012-11-12, other local legal acts;
• registration is carried out by submitting the necessary documents and an application in the form of UTII-1 or UTII-2 (for individual entrepreneurs);
• submission must be made to the IFTS body where the object of "imputed" activity is located;
• combination with USN and BASIC modes is allowed;
• Deadline for tax payment is the 25th;
• opportunity to reduce tax due to the amount of insurance premiums paid, but not more than 50% of the amount of tax calculation;
• Delivery deadline is before the 20th;
• opportunity to reduce the amount of tax due to the values of insurance premiums paid for oneself for individual entrepreneurs.

UTII formula and calculation on it

The application of this taxation system has a peculiarity, which lies in the fact that the calculation does not take into account the actual income of the taxpayer, but only his imputed income. Therefore, the amount of tax practically does not change during the year. Only in the situation of changing multipliers-deflators.

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

• basic return as a conditional amount of income that can potentially be received from this type of business (it depends on the type of activity);
• physical indicator, which refers to the used business facilities, that is, the number of cars, the number of seatspassenger boarding, trade and service area, etc.;
• K1 and K2 are multipliers that adjust the tax base;
• activity period (usually 3 months);
• tax rate (15% of the result).

The general calculation formula for calculating UTII looks like this:

UTII=(tax base15% rate) - 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 the calculated tax.

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

Calculation rules

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

DB=FPK1K2, where DB is the amount of imputed income.

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

K1 is the deflator multiplier, it is set by the state and cannot be changed. The same for all regions of Russia. Equal to 1.868 in 2018 (order of the Ministry of Economic Development of the Russian Federation No. 579 dated October 30, 2017).

K2 - "annual" coefficient. It takes into account the characteristics of the activity and the place of doing business. The calculation of the K2 coefficient for UTII and the formula for its calculation are described below.

How to determine the value of the K2 multiplier?

To find out about the possibilities of using the K2 value, you can use the official website of the tax office. This service allows taxpayers to receive full comprehensive information on the calculation of UTII in the regions.

To do this, do the following:

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

K2 value according to criteria

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

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

Population, people	UTII and calculation formula K2
Up to 200	0, 1
From 200 to 1000	0, 2
From 1000 to 2500	0, 3
From 2500 to 5000	0, 4
From 5000 to 20000	0, 6
From 20000 to 30000	1

Further, the selected values are used in the UTII formula.

What are the nuances?

Work on UTII, regardless of the type of activity, cannot be organizations such as educational, social security, he alth care institutions.

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

Calculation example No. 1. Individual entrepreneur with employees

Initial data for an example of calculations using the UTII formula:

• type of activity - watch repair;
• place of doing business in Belgorod;
• K2 for this business is 0.18;
• the value of the base yield for this type of business is 7,500 rubles;
• physical indicator is the number of employees of the company (in our example, we calculate as follows: 5 people + 5 people + 5 people=15 people);
• K1 multiplier value is 1, 868.

We are calculating the tax.

Tax base:

BD=FPK1K2.

Calculation:

DB=7500151, 8680, 18=37827 RUB

The tax itself:

UTII=DB15%.

Tax calculation:

UTII=378270, 15=5674 rubles

Apply employee deduction to tax amount.

We make the calculation of deductions for insurance payments to be used in the UTII calculation formula.

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

564003=169,200 rubles.

We calculate half of the amount of the accrued tax in the formula for calculating UTII:

5674 / 2=2837 rubles.

Reducing the amount of tax by 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 2. Retail calculation

Initial data for calculating the UTII formula for IP:

• form of doing business - sole proprietorship without employees;
• the amount of income received per year - up to 300,000 rubles;
• voluntary insurance does not apply;
• type of activity - retail sale of shoes;
• shop area - 10 square meters;
• location - in the shopping center of the city of Belgorod (stationary square);
• base yield - 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 payments of individual entrepreneurs for themselves when using the UTII tax formula in calculations:

1. PFR – 26545 rubles;
2. CMI - 5840 rubles;
3. TOTAL: 32385 rubles.

Calculate the amount of insurance premiums for the quarter:

32385 /4=RUB 8096

Calculation of the tax base for the month for the formula for calculating UTII for individual entrepreneurs:

1800101, 8681=RUB 33624

Monthly tax calculation:

336240, 15=RUB 5044

The formula for calculating the UTII tax for the quarter:

50443=RUB 15131

Calculation of the amount including insurance premiums:

15131 - 8096=RUB 7035

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

Highlights and difficulties in the calculation. Recommendations

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

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

Question number 2. If the organization is an individual entrepreneur without employees, how can the amount of tax be reduced?

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

Question 3. What is the form of the declaration on the report?

Answer: For reporting, the KND declaration form 1152016

The tax return form is attached.

Conclusion

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

Calculation of UTII is not particularly difficult. It is enough to have at hand the values of the necessary coefficients, whichgenerally 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 may be different in certain areas, which is associated with different values of the coefficient K2.

In the framework of this article, we also examined the main features of the calculation of UTII in the city of Belgorod.