UTII form in the year of change. Calculation of UTII: tax rate, formula and examples of calculations

The monthly basic yield is used to calculate the amount of UTII. For the current year 2016, a special table has been developed, which provides all the necessary data regarding such calculations of UTII. It is presented in this article along with examples of mathematical calculations of UTII in different situations, using the formula that works this year.

23.11.2015

The Tax Code of our state establishes a specific article No. 346.29, which stipulates all the nuances regarding basic profitability. It follows from this document that the tax base for a single tax on imputed income is precisely the amount of this imputed income. This amount is calculated according to Article 346.29, paragraph No. 2 of the Tax Code: the product of the basic profitability for a certain type of activity of the organization for a specified period and the size of the physical indicator.

2016: basic yield on UTII (table)

	Types of business activities	Physical indicators	Basic income per month (RUB)
1	Veterinary services		7 500
2	Domestic services	All employees of the organization (including the individual entrepreneur himself)	7 500
3	Maintenance, repair and washing services for vehicles (various types of motor vehicles)	All employees of the organization (including the individual entrepreneur himself)
4	Services for providing temporary use of parking spaces for vehicles, their storage in paid parking lots	Total area of ​​parking space (sq. meters)	50
5	Motor transport services for the transportation of goods	Number of vehicles for transporting goods	6 000
6	Road transport services for transporting passengers	Number of seats for passengers	1 500
7	Retail stationary trade with equipped trading floors	Sales area (sq. meters)	1 800
8	Retail stationary trade without halls, at non-stationary retail chain facilities, with an area of ​​up to 5 sq. meters	Number of places intended for trade	9 000
9	Retail stationary trade without halls, as well as at non-stationary retail chain sites (trade area greater than 5 square meters)	Area of ​​trading space (sq. meters)	1 800
10	Retail trade (delivery and carry-out type)	All employees of the organization (including the employer)	4 500
11	Sales of goods using vending machines	Number of vending machines for trading	4 500
12	Catering services through catering facilities with a hall for serving visitors	Area of ​​the service hall for visitors (sq. meters)	1 000
13	Catering services through a catering facility without a serving hall for visitors	All employees of the organization (including the individual entrepreneur himself)	4 500
14	Outdoor advertising using special targeted structures (does not apply to advertising structures equipped with automatic image changing and electronic displays)	Area for applying the image (square meters)	3 000
15	Advertising on the surface of vehicles (external and internal)	Number of vehicles used for advertising purposes	10 000
16	Outdoor advertising using electronic displays	Light-emitting surface area (square meters)	5 000
17	Outdoor advertising using structures with an automatic image changing system	Surface area for advertising (sq. meters)	4 000
18	Temporary accommodation and accommodation for residents	The total area of ​​the premises in which residents are accommodated and live (sq. meters)	1 000
19	Transfer of temporary possession and (or) use of plots of land for the placement of facilities for non-stationary and stationary retail chains, as well as catering facilities (where the area of ​​this plot is more than 10 square meters)	Area of ​​transferred land (sq. meters)	1 000
20	Transfer of temporary possession and (or) use of plots of land for the placement of non-stationary and stationary retail chain facilities, as well as catering facilities (with the area of ​​a given plot of land up to 10 square meters)	Number of transferred plots of land	10 000
21	Transfer to temporary possession and (or) use of retail spaces of a stationary retail chain without trading floors, non-stationary retail chain facilities, as well as public catering facilities without halls for serving visitors (each area is more than 5 square meters)	Area of ​​a retail space transferred for temporary possession and (or) use, a non-stationary retail chain facility, a public catering facility (sq. meters)	1 200
22	Transfer of temporary possession and (or) use of retail space at facilities of a stationary retail chain without trading floors, facilities of a non-stationary retail chain, as well as catering facilities that do not have customer service areas (each area no more than 5 square meters)	Number of trading places, non-stationary retail chain facilities, public catering facilities transferred for temporary possession and (or) use	6 000

Formula for calculating the full amount of UTII using data on basic income for 2016

When calculating using this formula, the reporting period is taken into account, in the current year it is a quarter. Therefore, those individual entrepreneurs and organizations that are registered as UTII payers make these calculations every quarter of 2016.

The UTII formula (using basic yield) is:

UTII = [BDxK1xK2x (FP1+FP2+FP3) x15%-NV].

To calculate it, you will need the following data:

• UTII (the amount of tax that should be paid to the budget for a specified period, that is, a quarter).
• BD (basic return).
• K1 (deflator coefficient) = 2.083.
• K2 (adjustment factor set by the local municipality).
• FP (tabular values ​​of the physical indicator according to the months of the quarter - FP1, FP2, etc.).
• 15% tax rate for UTII (according to regional tax laws, it can be reduced to 7.5%).
• NV (the amount of tax deduction from insurance premiums only for UTII).

Tabular physical indicators are taken into account according to a certain type of activity, and the unit of such an indicator can be (based on Tax Code Article 346.29, paragraph No. 3):

• Every employee, including individual entrepreneurs.
• Place for trade.
• Passenger boarding area.
• A plot of land.
• Sq. meters.
• Motor vehicle, etc.

Thus, when calculating UTII, the totality of those units of the physical indicator that participate in the imputed activities of a given enterprise or organization is taken into account. This is why the above table was created.

Calculation of UTII if there are employees (for 2016)

For example, a certain organization is engaged in retail trade in a store (this will be the type of its activity), using UTII. To calculate using the above formula, you need to know:

• The retail area of ​​the store is 15 sq. meters;
• payment of insurance contributions to the budget in favor of employees for the 1st quarter of 2016 - 5,000 rubles;
• according to the voluntary personal insurance agreement, in favor of employees in the event of their temporary disability, payment is made for the first three days of such a period, that is, the monthly payment will be 400 rubles, and in case of an insured event, the insurer must pay 1,500 rubles;
• in March of this year, the employee spent a week incapacitated for work, and the amount of benefits for one day is 650 rubles.

The calculation of the amount of UTII that must be paid to the budget for the characterized first quarter of this year is carried out directly taking into account K1 = 2.083 and K2 = 0.75. The size of the basic yield corresponds to 1800 rubles per 1 sq. meter.

According to the formula, this calculation will look like this: 1800x2.083x0.75x(15+15+15) x 15% = 18 thousand 981 rubles.

As for the days of incapacity for work of the sick employee: for the first three days the payment was 650x3 = 1 thousand 950 rubles. The insurance company paid him for the next days - 1 thousand 500 rubles, and the employer - 450 rubles. Thanks to this, the tax deduction will include 450 rubles + 1 thousand 200 rubles (400 x3), as part of the insurance premium for the first quarter of this year. That is, the total amount of all tax deduction payments will be: 5000+450+1200 = 6 thousand 650 rubles. This figure is less than half of the already calculated UTII equal to 8278.5 rubles: 16557x50%

As a result, we have the amount of UTII that the organization must transfer to the budget for the first quarter of the current year, equal to 12 thousand 331 rubles: 18981 - 6650.

Calculation of UTII for individual entrepreneurs without employees (for the first quarter of 2016)

The main conditions of this example calculation are:

1. Type of business activity - retail trade in a store.

2. Use of UTII.

3. The area of ​​the sales area is 15 square meters. meters.

4. Cash payments to the entrepreneur:

• part of the fixed payment for this year - 5 thousand 566 rubles;
• contributions for the previous year (which are calculated depending on income of more than 300 thousand rubles) - 3 thousand rubles.

Let's consider a detailed calculation scheme for the amount of UTII, using known information. K1 = 2.083, K2 = 0.75. The physical indicator is the area of ​​the trading room, which is 15 square meters. meters. Basic yield from Q1 m - 1 thousand 800 rubles. This means 1800x2.083x0.75x(15+15+15) x 15% = 18 thousand 981 rubles.

In this case, the amount of tax deduction: 5566-3000 = 8 thousand 566 rubles.

As a result, UTII transfers for the first quarter of this year will be: 18981-8566 = 10 thousand 415 rubles.

Calculation of UTII for less than a month (for 2016)

The legislative system of our state does not provide for adjustments to the amount of UTII. Such a procedure is possible only in exceptional cases, that is, for the quarterly period during which the organization was registered as a payer of this tax.

For example, the date of registration (both registration and deregistration) coincides with the first day of the month. In this case, UTII is calculated for two or one month, which depends on exactly when the actual registration took place.

In the case when such a coincidence is not observed, to calculate it you need to work with the following formula:

UTII = BD x K1 x K2 x FP: KD x KD1

The decoding of such meanings was given by us earlier in the same article. The following data has been added:

• CD (number of days according to the calendar for the month when the procedure for registering the organization as a UTII payer was carried out);
• KD1 (number of days actually worked in the month when the procedure for registering the organization as a UTII payer was carried out).

So, this organization has the following main activity - retail trade in a store with an area of ​​50 square meters. meters. This year, on February 16, she registered for the UTII payment. When carrying out mathematical calculations, we take into account K1=2.083 and K2=0.8. The base yield is 1 thousand 800 rubles per sq. m. meter, taking into account a retail area of ​​50 sq. meters.

Thus, the calculation of UTII for February 2016 will look like this: 1800x50x2.083x0.8:28x13x15% = 10 thousand 441 rubles.

For March: 1800x50x2.083x0.8x15% = 22 thousand 496 rubles.

And for the entire incomplete quarter, the total amount of UTII will be: 10441 + 22496 = 32 thousand 937 rubles.

Alla

why is your deflator coefficient k1 equal to 2.083

in the order of October 20, 2015 N 772 ON THE ESTABLISHMENT OF DEFLATOR COEFFICIENTS FOR 2016 there are no such

Daria

where did you take the coefficient K1=2.083.

In 2016, the coefficient remained the same as in 2015 K1 = 1.798

Tatiana

Retail trade in stores with a universal assortment of goods includes retail sales of used goods (group OKVED 47.79). TELL US TO WHICH TYPE OF ACTIVITY ACCORDING TO THE TABLE OF BASIC INCOME THEM ARE ASSIGNED?

The unified tax on imputed income (UTI) is paid by organizations and individual entrepreneurs applying this special tax regime. The deadline for submitting the UTII declaration is quarterly. Filling out the document is not very difficult, however, there are certain nuances that you need to know. Let's look at the procedure for filling out the UTII 2016 declaration using a sample.

Please note that starting from the first quarter of 2015, an updated report form has been used, which was introduced on the basis of the order of the Federal Tax Service of the Russian Federation under number MMV-7-3/353@ dated July 4, 2014. You can download the form here.

The deadline for submitting the UTII tax return and paying the tax is quarterly - until the 20th and 25th, respectively, of the month that follows the end of the reporting quarter, that is:

• For the first quarter of 2016, UTII reporting will need to be submitted by April 20 (tax payment by the 25th) 2016 inclusive.
• For the second quarter – until July 20 (paid until July 25).
• For the third quarter – until October 20 (payment until October 25).
• For the fourth quarter of 2016, reporting is submitted by January 20, 2017 (paid by January 25).

The deadlines for provision are the same for both individual entrepreneurs and organizations. There are cases when no activity is carried out during the reporting period, thereby raising the question: “?”, you will find out the answer in our article. A situation may also arise in which where reporting is submitted in this case - more details in the article.

Adjustment factors for 2016

The procedure for filling out the UTII declaration in 2016

The UTII Declaration 2016 sample of filling has not undergone any significant changes compared to 2015, let’s look at an example.

Important! has undergone some important changes, so the procedure for filling it out has been changed from reporting for the first quarter of 2017. A sample filling is discussed separately in the article.

Title page

For organizations, the TIN and KPP are entered at the top of the title page, for individual entrepreneurs only the TIN, and a dash is placed in the KPP column for them. Page number 1, put “001”, if reporting is submitted for the first time, then the correction number is written in the column “0-“, but if you have previously provided reporting and you are submitting a corrective calculation, then its number is written, in the format “1-” “. The tax period will always be quarterly, we select in accordance with for each period, and indicate the year of the reporting provided.

A corrective report must be submitted if you have made or discovered errors in the submitted reports; to do this, you fill out the declaration correctly and indicate the number of the corrected report, starting with the unit “1-“. It is better if errors are discovered by you and not by the inspector during the inspection.

Next, indicate the abbreviated code of the tax office, consisting of 4 digits, as indicated in your documents and the code at the place of registration, we take the value from the procedure for filling out this declaration - for organizations, the field value is set to “310”, for individual entrepreneurs - “120” "

UTII is a special taxation scheme. This special mode can be used by both individual entrepreneurs and LLCs. During its existence, the tax regime has undergone some changes: at first, those who were engaged in certain types of activities were obliged to transfer to it, now UTII is a voluntary regime - you can switch to it and withdraw from it at any time.

Important! The effect of Chapter 26.3 of the Tax Code of the Russian Federation was extended for another three years, so individual entrepreneurs and LLCs will be able to continue to apply the imputation. It will be valid until January 1, 2021.

This can greatly facilitate the maintenance of UTII and other nuances of accounting service to minimize risks and save time.

UTII: who can apply

In terms of who can pay tax in accordance with UTII, no significant changes occurred in 2019. Individual entrepreneurs and LLCs engaged in activities provided for by law have the right to pay UTII. The full list is prescribed in the Tax Code (Article 346.26), but the list valid in a specific region is approved by the regional authorities in the form of a law.

It is not necessary to use UTII, this is a voluntary decision of the individual entrepreneur - you can use this special regime at your own request if your activity is on the approved list. It is also possible to use UTII together with other taxation schemes, for example the simplified tax system.

UTII can be used if you provide or carry out:

1. household services (need to be checked according to OKUN);
   Important! It is necessary to say separately about household services, since a modified list of codes has been in effect for them since 2017. This is due to the transition to the new All-Russian Classifier OK 029-2014 (NACE Rev. 2). The list of codes for types of economic activities related to household services and the list of service codes related to household services are determined by Order of the Government of the Russian Federation No. 2496-r dated November 24, 2016.
2. veterinary services;
3. services related to motor transport (this includes passenger and freight transportation, repair/maintenance work and vehicle washing, rental of parking spaces);
4. retail trade;
5. catering services;
6. trade, which is classified as delivery/carry-out;
7. placement of outdoor advertising;
8. temporary accommodation/residence of the population (on an area of ​​up to 500 m2);
9. other.

There is a restriction on points 4 and 5: this activity must be carried out without a hall (trading or for serving visitors) or with a hall up to 150 m 2.

For individual entrepreneurs who want to switch to UTII, it is recommended to study the entire list of activities in the Tax Code and the local laws of the subject where the individual entrepreneur plans to carry out its activities. There may be cases when some types of activities are suitable for UTII in one subject of the Russian Federation, but are not included in their list in another.

To switch to UTII, an individual entrepreneur must evaluate his business for compliance with the restrictions for using the special regime. So, what parameters should an individual entrepreneur and its activities meet:

• the average number of individual entrepreneur employees for the previous year is less than 100;
• An individual entrepreneur cannot use UTII if there is a simple partnership or contractual terms of trust management of property apply;
• Individual entrepreneurs do not transfer gas stations for temporary possession/use.

For LLCs wishing to use UTII, it is important that they are not considered the largest taxpayers, and the share of other legal entities in their authorized capital is no more than 25%.

Important! We all remember that a trade tax was introduced in 2015, although so far it does not apply to everyone. In this regard, UTII can no longer be applied to those types of activities for which a trade tax has been introduced in the municipality.

We wrote a long time ago that from 2015, companies and individual entrepreneurs on UTII will need to pay property tax if the basis for calculating the tax on them is determined as the cadastral value. This applies to buildings, for example, business centers or office premises, which are directly used in activities, income from which is taxed under UTII. There are more regions that have adopted relevant regulations in the last two years, and accordingly, the number of payers of this tax will increase in the coming year. Let us remind you that special regimes do not exempt individual entrepreneurs and legal entities from paying property tax, calculated based on the cadastral value.

UTII: how an individual entrepreneur can become a tax payer

Here, in 2019, there were also no significant changes. To officially become an imputation payer, an individual entrepreneur needs to submit his application to the tax office. It is drawn up according to a special approved form No. UTII-2 (for LLCs - No. UTII-1). This must be done within five days from the start date of the activity that gives the right to use this special regime.

There is usually no need to provide additional documents. The tax office may ask the individual entrepreneur to provide copies of certificates of registration and registration as an individual entrepreneur (certified), as well as a passport.

If you are just opening an individual entrepreneur, then an application for the use of UTII is submitted along with a set of documents when registering you as an individual entrepreneur.

The inspection must issue you a corresponding notification within up to five days. The date of registration corresponds to the start date of activity, possible in accordance with the requirements of UTII (it must be indicated when filling out the application).

An individual entrepreneur must register under UTII, even if he is already registered with the same tax office, but for other reasons. The application is submitted at the place where the business is actually carried out. The exceptions include: distribution trade, advertising on vehicles, passenger and cargo transportation. It is important to remember that if the activities of an individual entrepreneur extend to several municipalities, then you must register in each of them.

What are the consequences of failure to comply with this clause? If an individual entrepreneur does not submit an application for the application of UTII within the required period, then the tax authorities have the right to hold him accountable and collect a fine of 10% of income for this period (but not less than 40 thousand rubles).

Since the UTII regime is voluntary, you can refuse it. For this purpose, the individual entrepreneur is also required to submit an application drawn up in form No. UTII-4 (for LLCs - No. UTII-3) within five working days from the date of termination of the activity giving the right to use UTII, or transition to another taxation scheme.

Imputation: how to calculate tax

Important! Imputation tax is calculated at a rate of 15% of the taxable base - this rate is standard by law. But since 2016, authorities of municipalities, city districts and federal cities have been given the right to reduce it. The tax rate can be set from 7.5 to 15%.

This may be a big plus for some taxpayers. Why is this so? It is beneficial to use UTII when the actual income is greater than the imputed one, since the tax is calculated from the latter. Plus, there is also the possibility of using a reduced rate - the tax burden for some will be reduced.

Imputation tax is calculated at a rate of 15% of the tax base. For UTII, the base is imputed income - that which can be received by an individual entrepreneur whose business has certain physical characteristics. It is considered as the product of the basic profitability and the actual expression of a particular physical characteristic and is adjusted by special coefficients.

For simpler and more convenient accounting and tax accounting for UTII, we recommend using service "My Business".

The algorithm looks like this:

VD (base) = DB * (F1+F2+F3) * K1 * K2, where

VD – imputed income,

DB – basic profitability,

F – physical indicator of a business for a specific month (3 values ​​= 3 months in a quarter),

K1 – deflator installed for UTII;

K2 – coefficient for database adjustment.

Let's look at each element of the formula.

Basic yield- this is the potential amount of income, that is, the amount that an individual entrepreneur can receive as a result of work at the end of the month. Indicated in the Tax Code as a value per unit of physical indicator. Both of these values ​​are approved by the Tax Code for all types of activities corresponding to UTII (Article 346.29).

Example: The imputed income of an individual entrepreneur providing household services, without taking into account adjustments for the month, will be the product of the number of employees and the basic income of 7,500 rubles. Let's say there are only 5 people working, their number did not change in the first quarter.

VD (month) = 7,500 * 5 = 37,500 rubles

VD (1st quarter) = 7,500 * (5+5+5) = 112,500 rubles

Deflator (2019) = 1.915, and let the value of K2 be 0.8. Let's calculate the adjusted value of the individual entrepreneur's imputed income for the quarter:

• VD (1 quarter) = 7,500 * (5+5+5) * 1,915 * 0.8 = 172,350 rubles
• UTII = 172,350 * 15% = 25,853 rubles

Physical indicators. This is some characteristic of an individual entrepreneur’s business. Each activity has its own indicator.

Example: for cargo transportation, the number of vehicles is taken into account; for passenger transportation, the number of boarding places is taken into account.

The individual entrepreneur is obliged to organize the recording of such indicators; a journal in free form is sufficient, which will reflect the change in its value by month. For LLCs on UTII, such accounting is regulated, since they are entrusted with the responsibility for maintaining accounting records.

Odds. These are adjustment parameters. K1 is set by the Ministry of Economic Development; in fact, it is a deflator. Its validity period is one year. In 2018, the K1 value was 1.868, and from January 1, 2019 – 1.915.

K2 is approved by the authorities of the constituent entity of the Russian Federation, taking into account the specifics of doing business in the territory of the region / territory / republic. Not only the coefficients between subjects of the Russian Federation may differ, but also the coefficients between regional territories within the same region.

It is possible to set K2 within the range from 0.005 to 1.

It is also possible that it is not the coefficient itself that is set, but its parts—subcoefficients.

Example: on the territory of a certain city, it was established that the value of K2 is calculated as the product of the coefficients K2.1 and K2.2. For your activity K2.1 = 0.4, K2.2 = 0.9.

When calculating UTII you must use the K2 value:

K2 = 0.4 * 0.9 = 0.36

K2 is set for a year; if a new law has not been adopted on the territory of a constituent entity of the Russian Federation, then the K2 values ​​of the previous year apply in the new year. If there is no such regulatory act on the territory of a constituent entity of the Russian Federation, then K2 = 1 is used by default.

When calculating UTII tax payable, it is important to take into account insurance premiums. So, what fees are generally paid:

• Individual entrepreneurs without employees pay insurance premiums for themselves;
• Individual entrepreneurs with employees pay insurance premiums for their employees at current rates and for themselves.

When applying UTII, insurance premiums can be deducted at the time of tax calculation. Since the tax period for imputation is a quarter, only contributions transferred for the same period can be deducted from the tax amount to be transferred in a particular quarter.

Individual entrepreneurs are required to transfer contributions in a fixed amount for themselves strictly before December 31 of the reporting year. The amount of these contributions for 2019 is 36,238 rubles (29,354 rubles for pension insurance and 6,884 rubles for medical insurance).

You can pay as before: you can divide this amount into four parts and pay quarterly, or you can pay once.

If the annual income of an individual entrepreneur exceeds 300 thousand rubles, then the difference in excess must also be paid 1% to the Pension Fund. The deadline for paying 1% in the Pension Fund is July 1 of the next year, but it is not prohibited to transfer money in the current year.

Important! In 2019, the total amount of pension insurance contributions (29,354 rubles + 1% of the excess) cannot be more than 234,832 rubles.

An individual entrepreneur can deduct:

• all insurance premiums are borne by himself if he does not hire employees;
• insurance premiums for yourself and for employees, if any (but the tax can be reduced only by 50% of its amount) - this is also one of the changes, starting in 2017; previously, individual entrepreneurs with employees could only deduct contributions for employees.

Let's look at calculations for UTII using examples

Example 1

Imagine that you are an individual entrepreneur on UTII in 2019. You don't have any employees. Imputed income in annual terms, taking into account all adjustment factors, is 270,000 rubles. How to calculate tax payable for the year?

UTII = 270,000 * 15% = 40,500 rubles

You paid fixed insurance premiums for yourself in the form of 36,238 rubles.

UTII (payable) = 40,500 – 36,238 = 4,262 rubles

If the imputed income for the year is 600 thousand rubles, the calculation will look like this:

UTII = 600,000 * 15% = 90 thousand rubles

You transferred funds to insurance funds, then:

UTII (payable) = 90,000 – 36,238 = 53,762 rubles

But: income exceeded 300 thousand rubles, so you need to make an additional contribution to pension insurance before April 1 of the next year in the amount of 1% of the difference between income and 300 thousand:

(600,000 – 300,000) * 1% = 3,000 rubles

If the imputed annual income is significantly higher, for example, 16,000,000 rubles, then the calculation will look like this:

UTII = 16,000,000 * 15% = 2,400,000 rubles

You have paid into the insurance funds for yourself, then:

UTII (payable) = 2,400,000 – 36,238 = 2,363,762 rubles

Since the income exceeded 300 thousand rubles, you need to pay an additional 1% of the excess to the Pension Fund before April 1 of the next year:

(16,000,000 – 300,000) * 1% = 157,000 rubles, but:

The maximum possible amount for pension contributions in 2019 is 234,832 rubles, of which you have already paid 36,238 rubles. The remainder of this limit we have is 234,832 – 36,238 = 198,594 rubles. Calculated 157 thousand rubles. the additional contribution does not exceed this amount, so you must pay the entire 157 thousand rubles.

Example 2

Imagine that you are an individual entrepreneur, your type of activity is retail trade, the hall area is 30 m2. You don't have employees. The basic monthly income in this case is 1,800 rubles. The deflator for 2019 is 1.915, the adjustment factor will be taken as 0.8. How to calculate tax for each quarter of 2019?

ID = 1,800 * (30+30+30) *1,915 * 0,8 = 248,184 rubles

UTII = 248,184 * 15% = 37,228 rubles

Let's assume that you have already paid all insurance premiums in the first quarter, then the amount payable will be:

37,228 – 36,238 = 990 rubles

VD =248 184 rubles

UTII =248 184 * 15% = 37 228 rubles

We have already taken into account all insurance premiums in the 1st quarter, so the tax payable is 37,228 rubles.

In addition, since annual income is already more than 300 thousand rubles, you can start paying 1% of the excess:

Additional contribution to the Pension Fund = (248 184 + 248 184 – 300 000) * 1% = 1 964 ruble

Since you pay this additional contribution already in the 3rd quarter, then deduct it when calculating the tax based on the results of the 3rd quarter.

Calculations in the 3rd quarter:

VD =248 184 rubles, UTII =37 228 rubles

Tax payable:

37 228 – 1 964 = 35 264 rubles

Additional contribution to the Pension Fund = (3 * 248,184 – 300,000) * 1% - 1,964 = 2,482 rubles

VD =248 184 , UTII =37 228 rubles

Tax payable:

37,228 – 2,482 = 34,746 rubles

Additional contribution to the Pension Fund = (4 * 248,184 - 300,000) *1% - 1,964 - 2,482 = 2,481 rubles (you have the right to deduct this amount when calculating tax for the 1st quarter of the next year)

Eventually:

VD (for the year) amounted to992 736 ruble

Contributions to funds36 238 6 927 rubles – 1% of excess (4 446 rubles paid in the current year,2 481 rubles - already in the next one).

Total UTII (payable) = 108,228 rubles

In the case when payments of insurance premiums for yourself are made in equal parts for the 3rd quarter - 9,060 rubles and the balance in the fourth - 9,058 rubles, then the calculations will look like this:

UTII (1 quarter) = 37,228 – 9,060 = 28,168 rubles
UTII (Q2) = 37,228 – 9,060 = 28,168 rubles
UTII (Q3) = 37,228 – 9,060 – 1,964 = 26,204 rubles
UTII (Q4) = 37,228 – 9,058 – 2,482 = 25,688 rubles

In this case, there will be no difference in how you pay contributions for yourself - in one payment or in equal quarterly installments.

Now let’s change the conditions of the example, reducing the area of ​​the hall to 15 m2.

Let's calculate the imputed income for the 1st quarter:

WD = 1,800 * (15+15+15) * 1.915 * 0.8 = 124,092 rubles
UTII = 124,092* 15% = 18,614 rubles

Let's assume that you have already paid all insurance premiums in the first quarter, then the amount of tax payable will be zero, since:

18,164 – 36,238 = - 18,074 rubles

VD =124,092 rubles
UTII =124 092 * 15% = 18 164 rubles

We have already taken into account all insurance premiums in the 1st quarter, respectively, the tax payable is 18,164 rubles

Calculations in the 3rd quarter:

VD =124,092 rubles, UTII =18 164 rubles

The tax payable will be the same18 164 rubles, since we have nothing left to deduct.

Additional contribution to the Pension Fund = (3 * 124,092 – 300,000) * 1% = 723 rubles

Calculations for the year (4th quarter):

VD =124 092 rubles, UTII =18 164 rubles

Tax payable:

18 164 – 723 = 17 441 rubles

Additional contribution to the Pension Fund = (4 *124 092 – 300 000) *1% - 723 = 1 241 ruble(you have the right to take this amount as a deduction when calculating tax for the 1st quarter of the next year)

Eventually:

VD (for the year) amounted to496 368 rubles

Contributions to funds36 238 rubles – fixed payment,1 964 rubles – 1% of excess (723 rublespaid this year,1,241 rubles- already in the next one).

Total UTII (payable) = 53,769 rubles

In the case when payments of insurance premiums for oneself are made in equal quarterly installments, the calculations will look like this:

UTII (1 quarter) = 18,164 – 9,060 = 9,104 rubles
UTII (Q2) = 18,164 – 9,060 = 9,104 rubles
UTII (Q3) = 18,164 – 9,060 = 9,104 rubles
UTII (Q4) = 18,164 – 9,058 – 723 = 8,383 rubles

The total tax for the year will be 35,695 rubles, which is less than when paying insurance premiums for yourself in one payment. The difference arises due to the fact that when paying all contributions in the 1st quarter, we have to deduct the entire amount paid at once, although the calculated tax amount is less. As a result, it turns out that we do not fully use the possibility of deduction; 18,074 rubles are simply burned out instead of being taken into account later.

Example 3

Imagine that you are an individual entrepreneur providing car washing services. You have hired 6 employees. Let's calculate the tax for the 1st quarter of 2019. The basic income per person is 12,000 rubles. The physical indicator - the number of employees together with individual entrepreneurs is 7. K1 = 1.915, K2 = 0.8. You paid insurance premiums for your employees in the amount of 60,000 rubles and part of the contributions for yourself in the amount of 9,060 rubles.

VD = 12,000 * (7+7+7) *1,915 * 0,8 = 386,064 rubles

UTII =386 064 * 15% = 57 910 rubles

You have the right to reduce the tax by the amount of insurance premiums for employees and for yourself, but not more than 50%. The total amount of contributions was69 060 rubles, which is more than the amount of the calculated tax.

This means that we can reduce it only by57 910 * 50% = 28 955 rubles

UTII (payable) =57 910 – 28 955 = 28 955 rubles

Additional contribution to the Pension Fund = (386 064 – 300 000) * 1% = 861 rubles.

Important! Separately, I would like to dwell on reimbursement of expenses for the purchase of an online cash register. Clause 2, 3 art. 1 of Law No. 349-FZ of November 27, 2017. Entrepreneurs are given the opportunity to deduct from the accrued UTII tax the costs of purchasing an online cash register in an amount not exceeding 18 thousand rubles.

Expenses may include not only the cost of the cash register itself, but also the fiscal drive, software, the cost of setting up the cash register, and upgrading it, if necessary.

Also, in order to take advantage of the deduction, you will need to follow some rules:

• The cash desk must be included in the official register of the Federal Tax Service and registered with the local tax office.
• it must be used in activities subject to UTII.
• the costs of purchasing the cash register were not previously claimed for reimbursement and were not included in expenses under other taxation systems.

It will be possible to take into account the costs of purchasing an online cash register no earlier than it is registered with the tax office. For example, we register in March 2019, and set it for deduction in the second quarter of 2019.

If the accrued tax amount is less than the amount of expenses incurred, then the balance can be taken into account in subsequent tax periods. This was stated in the official tax letter No. SD-4-3/7542@ dated April 19, 2018.

How does an individual entrepreneur report on imputation?

To prepare and submit reports on UTII, we also recommend using service "My Business". It's quick and easy.

An individual entrepreneur on UTII must provide reporting to government agencies that corresponds to the chosen tax regime:

• by the 20th day of the first month of the quarter, you must submit to the tax office for the past quarter;
• Individual entrepreneurs and employees must be represented.

Organizations also submit financial statements on UTII.

As for the declaration, there is one nuance: changes have been made to it this year. A new 4th section has appeared in which it will be possible to reflect the costs of purchasing an online cash register; a corresponding line has also appeared in the 3rd section. Minor changes have also been made to the title page.

Otherwise, the requirements for filling out the declaration remain the same: the declaration must be completed without blots or errors that could change the amount of tax payable. It can be submitted either in paper or electronic form to the inspectorate at the place of registration as a UTII payer.

UTII (single tax on imputed income) is characterized by the fact that the amount of tax payments does not depend on the income received by the entrepreneur, but is fixed and calculated based on the type of activity that he carries out. How to calculate UTII for individual entrepreneurs engaged in retail trade in accordance with the legislation of 2016?

Calculation of UTII for retail enterprises: formula and its components

When calculating the obligatory tax, a formula of the form is used:

Tax base x 15%.

The tax period for UTII is a quarter, so to determine the tax base you need to calculate its size for one month, and then multiply it by 3.

The tax base for the month is the product of the basic profitability, the physical indicator of retail trade and the coefficients K1 and K2.

Let's take a closer look at these indicators:

1. Basic return. Established by the legislator. In 2015, its amount is 1,800 rubles per month, provided that the area of ​​the occupied premises exceeds 5 square meters.

1. Physical indicator. For retail trade enterprises, this is the area of ​​the premises, which includes the space occupied by refrigeration equipment, shelving and counters, the workplace of the seller and cashier, the aisles between racks with goods and display cases, and the sales floor. The area of ​​utility and storage premises, as well as premises in which repairs are being carried out, are not taken into account when calculating this indicator.

1. K1 – deflator coefficient. Established by the Government of the Russian Federation annually. In 2015 its size is 1,798.

1. K2 – adjustment factor. It is established by the authorities of the constituent entities of the federation and varies in the range from 0.005 to 1. You can find out its value established for 2015 for a specific region on the website of the Federal Tax Service in the section “Features of regional legislation”.

So, to calculate the size of a single

The key goal of any commercial organization is to obtain the greatest profit. To achieve it, you need not only to increase turnover and increase sales, but also to optimize costs, in particular, the tax burden. UTII in 2016 and 2017 for individual entrepreneurs is a real opportunity to “save” on budget transfers. The amount of tax does not depend on revenue and profit, and therefore remains unchanged with the growth of activity volumes.

UTII is one of the special tax regimes. It is available for individual entrepreneurs and LLCs. Entrepreneurs whose type of activity falls on the list established by law can switch to it. It includes:

• household services (belonging to the group with code 010000 according to OKUN);
• veterinary medicine;
• catering;
• hotel maintenance;
• retail;
• transportation of goods and passengers, etc.

A complete list of activities subject to a special regime is given in the Tax Code of the Russian Federation. The UTII tax for individual entrepreneurs in 2016 is “put into effect” by municipal regulations. When planning to switch to “imputation”, visit the website of the local administration or “your” Federal Tax Service and make sure that a single tax can be applied in your area of ​​work.

The basis for calculating UTII is imputed income. This is the amount of revenue that the state “imputes” to an individual entrepreneur. It is believed that the possession of certain physical indicators (employees, cars, square meters of area) directly affects the indicators of financial and economic activity. This assumption simplifies the control over taxpayers for the Federal Tax Service and the calculation of the amount of mandatory payment for individual entrepreneurs.

UTII formula in 2016 and 2017 for individual entrepreneurs

To determine the amount of tax to be transferred to the state treasury, it is necessary to find the product of five factors. These include:

• Quantity of a physical indicator - for example, the number of employees hired or machines used.
• Basic profitability is a fixed parameter prescribed in the Tax Code separately for each type of activity.
• K1 is a deflator coefficient, the value of which for 2016 and 2017 is set at 1.798.
• K2 is a coefficient that takes into account the specifics of working in a populated area. It is established separately for each area of ​​activity of the individual entrepreneur by the municipal authorities.
• The tax rate - before 2016 and 2017, it was 15% and was set at the federal level. Now it is determined by regional authorities. For different subjects of the Russian Federation it can vary from 7.5 to 15%.

This formula allows you to quickly calculate the amount of UTII in 2016 and 2017 for individual entrepreneurs. The resulting value remains valid throughout the calendar year because the multipliers do not change. The deadline for making the obligatory payment is no later than the 25th day of the month following the reporting period (quarter).

Reporting on "imputation"

Entrepreneurs who have switched to “imputation” are required to submit a quarterly declaration to the Federal Tax Service. A sample of filling out UTII 2 for individual entrepreneurs 2016 and 2017 can be downloaded from any information and legal resource.

The declaration consists of a title page and three sections. The title book contains information about the individual entrepreneur, the place and focus of his activities. The second and third sections are devoted to the values ​​of the physical indicator, basic profitability and coefficients. The first section is the result of calculations, the final amount of tax to be paid to the budget.

The deadline for submitting the declaration is no later than the 20th day of the month following the reporting quarter.

Ways to reduce UTII tax

There are two main methods for reducing the amount of mandatory payment.

1. Adjustment for the amount of insurance premiums

An individual entrepreneur on UTII without employees in 2016 and 2017 has the right to reduce the amount of the budget payment by the entire amount of contributions from the payroll paid for himself.

Until 2017, an entrepreneur with employees could reduce the amount of imputed tax only on payments to the Federal Compulsory Medical Insurance Fund and the Pension Fund for personnel. As of January 1, 2017, amendments came into force allowing fixed payments “for oneself” to be deducted from the tax amount. The limit is still relevant: the budget payment can be reduced by no more than 50%.

2.Use of everyday resourcefulness

To reduce the tax burden on individual entrepreneurs, you can use a trick: choose a city with the lowest K2 value for carrying out activities. You can change the values ​​of the physical indicator: reduce the number of employees or use a smaller retail space.

The UTII tax in 2016 and 2017 is an excellent solution for individual entrepreneurs. This mode is characterized by ease of reporting and calculating the amount of budget payments. The tax amount remains fixed throughout the year, which is convenient for those whose income is constantly growing.