Taxes See also “Business and the State” (p. 108) In this world, only death and taxes are inevitable. Benjamin Franklin (1706–1790), American scientist and politician In this world, only death and taxes are inevitable. The only difference is that death doesn't get worse every time it sits.

Ivan Perminov
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A single tax on imputed income ( UTII) will be canceled soon. This statement was made by the Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia Sergei Razgulin. UTII will be replaced patent taxation system. The Ministry of Finance intends to focus its efforts on its development in the next few years. What threatens the patent system of taxation small and medium business?

Speaking at the forum “Development of small and medium-sized businesses: government directives and their regional projection”, Sergey Razgulin noted that UTII, as a form of tax administration, played a positive role in legalizing business income and creating guaranteed income for the budget system. But at present, the form has exhausted its capabilities and its further improvement is futile. Therefore, UTII will replace the patent regime, and the right to maintain it will be given to municipal authorities. Funds from patents, respectively, will go to municipal budgets.

Sergei Razgulin stressed that this form of taxation has great prospects. At the same time, the draft law on the development of the patent system will be discussed at a special meeting with entrepreneurs. At least, this was promised by the Deputy Director of the Department of the Ministry of Finance of the Russian Federation. However, a quick transition from one taxation system to another will not work: we are talking about planned changes in 2012-2013. But in some places the patents are already working.

In theory, any individual entrepreneur, which is engaged in legal and legalized activities, can apply the patent system of taxation. In practice, there are serious limitations. The main one sounds something like this: if the activity falls under the patent USN on the territory of a particular subject of the Russian Federation. At the same time, the total income of an entrepreneur cannot exceed 30,760,000 rubles. At the same time, the number of its employees should not exceed five people.

In simple and human terms, this greatly limits the scope of patents, since, in particular, even a small convenience store usually has more people working. The patent itself is issued for a period of one month to a year. Its annual value is defined as the product of the potentially receivable annual income and the 6 percent tax rate. Thus, in Moscow, the potential annual income of 120,000 rubles has been established for the type of activity “shoe repair”. This means that the annual cost of a patent for an individual entrepreneur engaged in this type of activity is 7,200 rubles.

Do we need such a tax?

As planned by the Ministry of Finance, a simplified taxation system based on a patent should be especially relevant at the first stage of business development. When the saying “a penny saves a ruble” sounds most relevant. However, various restrictions prevent the application of patents in practice.

The second message of the Ministry of Finance was to develop small and medium-sized businesses - they say you can buy a patent for a month, try it and quit. This is not entirely true. The fact is that no one has repealed the law “On State Registration of Legal Entities and Individual Entrepreneurs”. So potential patent holders will still have to register. From that moment, the entrepreneur is obliged to pay contributions to the pension fund(it doesn't matter if he has business income or not). So "trying" won't work.

In addition, the current patent system has two major drawbacks. A patent is valid only on the territory of a separate subject - having received a patent in Novosibirsk, an entrepreneur will not be able to work on it in Kirov (you will have to obtain a patent a second time). The second drawback follows from the first one: it is not clear what to do in a situation where a patent can be obtained in one subject, but there is no patent USN in another.

Speaking about the introduction of a patent taxation system in the near future, Chief Economist of Finam Management Alexander Osin notes that a significant reduction in real tax rates is now unlikely in any case, with or without the introduction of patents, since the Russian budget is still weak. In general, the tax burden on business in the coming years, according to the announced plans of the government, will increase. Against the backdrop of the weakness of the credit market and the state treasury, this situation will create prerequisites for the growth of tax non-payments and an increase in the number of bankruptcies of enterprises.

In addition, Alexander Osin emphasizes that the popularity of UTII has recently plummeted. From January 1, 2011, for entrepreneurs using the simplified tax system and UTII, the financial burden will increase by 2.4 times at a time. At the same time, for taxpayers applying general tax regime, the financial burden will increase by 1.3 times, and for taxpayers applying single agricultural tax,- 1.4 times (in 2011-2012) and 1.9 times (in 2013-2014). Therefore, ordinary businessmen may get the feeling that the state wants to remove an unsuitable tax, but replacing it with an equally awkward one.

As a result, if today some business owners use UTII, then the patent system is a few. If changes are made to the legislation, businessmen will have no choice. You have to buy patents. At the same time, no one is immune from inflated prices for them.

5.1.2. What taxes does UTII replace?

Organizations paying UTII in accordance with paragraph 4 of Article 346.26 of the Tax Code of the Russian Federation are exempt from the following taxes:

– income tax;

- property tax;

– unified social tax (UST);

– value added tax (VAT).

And for individual entrepreneurs, UTII replaces the following types of taxes:

– personal income tax (PIT);

– personal property tax;

– unified social tax (UST);

– value added tax (VAT).

It should be noted that the replacement of the payment of the listed taxes is carried out only for those entrepreneurial activities that have been transferred to UTII. If a firm (entrepreneur) is engaged in, in addition to activities transferred to the payment of a single tax, also activities that are not subject to UTII, then for this second type of activity they are required to pay all “general regime” taxes.

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5.1.3. What taxes and fees are paid with UTII?

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5.1.4. UTII and simplified taxation system

5.1.4. UTII and simplified taxation system Firms and merchants can apply the simplified taxation system (STS) simultaneously with the payment of UTII. Recall that earlier subparagraph 12 of paragraph 3 of Article 346.12 of the Tax Code of the Russian Federation was in force. He forbade the "sane"

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5.6. Transition from UTII to the ordinary taxation system As you know, the organization itself cannot choose whether to pay ordinary taxes or a single tax on imputed income. This is decided by the legislators of a particular subject of the Russian Federation. They issue a regional law, in

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5.9. Declaration on UTII The form of the declaration on UTII and Instructions for filling it out were approved by Order of the Ministry of Finance of Russia dated January 17, 2006 No. 8n. This form is used starting from the calculations for the 1st quarter of 2006. UTII payers report to tax inspectorates

Taxes See also "Budget" In this world, only death and taxes are inevitable. Benjamin Franklin If you break the rules, you get fined; if you follow the rules, you are taxed. Lawrence Peter Taxpayer is a government employer. NN Taxpayers -

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Taxes See also “Business and the State” (p. 108) In this world, only death and taxes are inevitable. Benjamin Franklin (1706–1790), American scientist and politician In this world, only death and taxes are inevitable. The only difference is that death doesn't get worse every time it sits.

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Before choosing a taxation system, every entrepreneur wants to know what payments he will have to make to the budget. This is especially true for preferential regimes, so the question “what taxes does UTII replace for individual entrepreneurs and legal entities” is quite acute, and the answer to it can be found in this material.

Choosing for themselves the single tax on imputed income as the main taxation system, each businessman must first of all know what exactly he will have to pay to the budget. After all, “imputation” implies mandatory regular transfers, regardless of the actual income that an individual entrepreneur or organization will receive. Because, in accordance with Art. 346.29 of the Tax Code of the Russian Federation, the amount payable is calculated on the basis of physical indicators, basic profitability and deflator coefficients. That is, if there is no real income, you still have to pay to the budget. However, no other taxes need to be paid.

What taxes does UTII replace in 2018

When choosing UTII as a tax regime, legal entities and individual entrepreneurs cease to be payers:

However, in each case there are nuances. When combining, for example, UTII and STS, it is necessary to keep separate records and make payments only for those types of activities for which the "imputation" is applied. For other types, it is necessary to pay under the terms of another taxation system (STS or OSNO).

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30 facts about UTII

In addition, legal entities and individual entrepreneurs are required to pay property tax if the property they own is valued at the cadastral value (Article 378.2 of the Tax Code of the Russian Federation). No one relieves payers of the obligation to pay fees and insurance premiums in case of hiring workers and paying them a salary.

Thus, although the payment of UTII by organizations involves the replacement of the payment of basic taxes, there are still a lot of mandatory payments. It is especially important to remember that even in the absence of income on the “imputation”, it is necessary to make mandatory payments on it until the end of the tax period. After all, the right to voluntarily waive this taxation regime can only be exercised at the end of the calendar year (clause 1, article 346.28 of the Tax Code of the Russian Federation). True, in case of loss of the right to use the "imputation", all payments will have to be calculated from the beginning of the period of its application, and paid to the budget according to the rules of the general or simplified system.

Therefore, if UTII were canceled from 2018, what to pay in return, it would not take long to think. However, to the delight of small businesses, the authorities did not take such a step and extended this preferential regime until 01/01/2021. In the future, they are going to make it indefinite, since no worthy alternative has yet been invented.

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What taxes does UTII replace? , is of interest to everyone who is going to work on this tax regime. From that what taxes does UTII replace? directly depends on the income of the entrepreneur or organization.

Features of the UTII regime

UTII is used to tax the activities specified in paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation. It is set by municipalities and cities, using a physical indicator and the K 2 coefficient. There is also the concept of basic profitability (description is given in paragraph 3 of article 346.29 of the Tax Code of the Russian Federation). It shows how much you need to pay per month for the corresponding type of activity. A physical indicator can be characterized by the number of employees, cars, square meters, etc.

Read more about physical indicators in the article "Calculation of physical indicators for UTII 2014-2015".

The value of the tax is affected by the coefficients K 1 and K 2. The coefficient K 1 is changed annually to take into account core inflation (index consumer prices). For 2015, K 1 is equal to 1.798. The coefficient K 2 is determined by local legislators (within 0.005–1) depending on the location of the individual entrepreneur and type of activity.

To obtain the value of UTII when paying for the quarter, you need to multiply the physical indicator summed up for 3 months by the basic profitability and coefficients K 1 and K 2, as well as by 15%. All these data are indicated in the declaration.

It should be noted that when switching to UTII:

UTII and the taxes it replaces

When working on UTII (clause 1 of article 346.28 of the Tax Code of the Russian Federation), individual entrepreneurs and organizations do not pay the following taxes:

Organizations pay property tax only if the real estate they use is in their ownership and is valued at cadastral value. This rule was introduced from 07/01/14. VAT is payable when importing products or goods into the territory of the Russian Federation and in some other cases.

For individual entrepreneurs, VAT is also paid according to the same rules. Property tax should be paid if the property owns buildings that are included in the list of property valued at cadastral value (clause 7 and paragraph 2, clause 10, article 378.2 of the Tax Code of the Russian Federation). The payment of this tax by individual entrepreneurs is carried out from 01.01.15.

For more information about the requirements for paying property tax, see the article "Payment of property tax under UTII in 2014-2015" .

It should be noted that the payment of tax is made both in the presence of income, and in their absence. You can voluntarily refuse UTII only at the end of the current year (paragraph 3, clause 1, article 346.28 of the Tax Code of the Russian Federation).

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What taxes does UTII replace?

What taxes does UTII replace? BUTa topical issue for an economic entity choosing a taxation system that is optimal for its kind of entrepreneurial activity. What taxes are replaced by UTII, we will tell further.

When collecting UTII for organizations, a number of taxes are canceled

If an economic entity uses the taxation system in the form of a single tax on imputed income (hereinafter referred to as UTII), then the amount of income received in fact is not taken into account, since when calculating the tax, the amount of so-called imputed income regulated by the Tax Code of the Russian Federation is used, which is calculated on on the basis of unified indicators (see clause 3 of article 346.29 of the Tax Code of the Russian Federation).

The convenience of using the named taxation system lies in the fact that for a business entity the need to pay a number of taxes is canceled, which we will discuss below. What criteria a legal entity or individual entrepreneur must meet in order to be able to apply UTII is described in detail in the article at the link Who can apply and pay UTII - conditions and restrictions.

UTII exempts from paying the following taxes

In relation to a legal entity using UTII according to general rule the law cancels the requirements for the payment of taxes (clause 4 of article 346.26 of the Tax Code of the Russian Federation):

Individual entrepreneurs can also apply such a taxation system, and in this case, here are the taxes that UTII replaces:

Single tax on imputed income in a separate subdivision

The law regulates that an organization must register with the Federal Tax Service of the Russian Federation as a UTII payer (clause 2 of article 346.28 of the Tax Code of the Russian Federation):

So, from what taxes does UTII exempt in the general case:

• from the profit tax of the economic entity;
• tax on property used in the conduct of economic activity;

The need to register with the Federal Tax Service of the Russian Federation according to the UTII system of a separate division of the organization depends on:

• on the type of activity of the unit;
• the presence on the territory of activity / location of the legal entity and its separate subdivision of the introduced UTII regime in relation to the relevant types of activity.

Single tax on imputed income for certain types of activities (UTII)

UTII (a single tax on imputed income, or "imputation") is a system of taxation of certain types of activities, in which the amount of tax is calculated not from the actual profit received, but from the imputed income, that is, from the income that is only expected to be received.

A single tax on imputed income is a fee, the amount of which does not depend on the actual revenue of the organization.

Its value is "imputed" by the state on the basis of calculated indicators. Note that the UTII mode can be combined simultaneously with OSNO and STS.

What is the difference between UTII and other tax regimes

UTII is a special tax regime. Its main difference from other tax regimes is that the tax is calculated not on the basis of the real income of the entrepreneur or company, but on the basis of potential income.

This method of taxation is attractive, of course, not only for the Federal Tax Service, but also for entrepreneurs.

Because you can earn a lot, but deduct to the treasury - a fixed amount, and in most cases less than if standard taxes were paid.

For what purposes is the UTII regime introduced?

The main, according to a number of experts, the purpose for which the state introduced such a regime as UTII and determined the tax rates on imputed income is to increase the collection of fees from those types of entrepreneurial activities where it is difficult to control the actual turnover of funds.

Notification of the tax inspectorate on the beginning of the application of UTII

In order to start applying UTII, it is necessary to write an application in order to notify the tax authorities about the start of applying UTII.

The application is submitted in a strictly prescribed form, for individual entrepreneurs - this is UTII-2, for organizations - UTII-1.

An application must be submitted to the tax office at the place of registration of individual entrepreneurs and LLCs or at the place of business.

The start date for the use of UTII will be the date indicated in the taxpayer's application.

The main condition is that the taxpayer has time to register for UTII within 5 days after the start of such activities.

Restrictions on the use of UTII

According to the law, taxpayers with more than 100 employees, as well as companies with at least 25% participation of other organizations in them, cannot switch to “imputation”.

In what cases the enterprise will not be able to apply UTII

There are cases when an enterprise will not be able to apply UTII.

Cannot use "imputation":

organizations that work in the field of public catering, social security; educational and medical institutions;

firms employing more than 100 people;

enterprises where 25% of the authorized capital belongs to other companies (exceptions are set out in Article 346.26 of the Tax Code);

firms that are involved in the lease of a gas filling station or filling station.

The transition to UTII is possible if the company has begun to conduct a type of activity that is subject to this type of tax.

In what cases is the application of UTII terminated?

The termination of the application of "imputation" occurs in cases where:

the company has ceased to conduct certain activities;

the organization violated one of the conditions that is mandatory for working in a special mode;

authorized structures canceled UTII for the type of activity in which the enterprise is engaged.

The main types of activities in the conduct of which UTII can be applied

We list the main types of activities in the conduct of which individual entrepreneurs and LLCs can apply UTII. It:

provision of household services;

repair of vehicles, car wash;

provision of services for passenger and cargo transportation;

retail trade;

running a catering business;

lease of commercial space.

Note that a complete list of activities that fall under the application of UTII is indicated in chapter 26.3 of the Tax Code.

The most important nuance: if an individual entrepreneur or LLC operates in several areas, then a single tax on imputed income is paid for each of them.

At the same time, the areas of entrepreneurial activity are indicated when registering a business in the relevant documents (or are added in the course of activity).

This rule can be supplemented with one more. If some types of activities fall under UTII, while others do not, then taxation for each is separate.

UTII calculation

The calculation of imputed income is carried out according to a special formula. To calculate the UTII tax for a month, the basic profitability (it is fixed by law for each type of activity) must be multiplied by the value of the physical indicator and by the coefficients K1 and K2 (each region has its own).

Then you need to divide the resulting number by the number of calendar days of the month and multiply by the number of days when the company conducted imputed activities.

This is how the amount of imputed income is obtained. In turn, as such, UTII payable to the Federal Tax Service is 15% of it multiplied by 3 (since the tax is calculated quarterly).

The value of each of the components of the formula is determined by the state and depends mainly on the type of activity and those resources that bring profit to the entrepreneur.

The basis for calculating the physical indicator can be the personnel providing services.

Or, for example, a trading area where sales are carried out. The basic yield in the first case is 7500 rubles. (based on one specialist), in the second - 1800 rubles. (per 1 sq. m. of the area of ​​​​the premises) per month.

Thus, when calculating tax amounts, physical indicators and basic profitability are taken into account.

Control by the tax authorities over physical indicators on UTII

The tax inspectorate establishes special control over taking into account physical indicators on UTII.

If the number of employees acts as such, then it is necessary to maintain all personnel documents and records of working hours.

For retail, the physical indicator is selling space, so the company must have a lease on hand indicating the area of ​​the store.

Benefits for UTII payers

UTII payers are exempt from paying VAT, income tax or personal income tax, property tax.

It should be noted that it is impossible to take into account the costs incurred on UTII.

Contributions to the PFR, FSS and MHIF are paid according to general rules.

It is necessary to transfer personal income tax if the company acts as a tax agent.

At the same time, imputed taxes can be reduced by paid insurance premiums to funds for individual entrepreneurs and employees. True, only for those people whose work is directly related to activities subject to UTII.

That is, the amount of the single tax can be reduced by the amount of the listed contributions:

for insurance to the Pension Fund;

on the compulsory insurance from occupational diseases and accidents;

the amount of benefits for temporary disability;

sums for personal insurance.

At the same time, individual entrepreneurs with employees and LLC can reduce tax with restrictions up to 50%.

There are no restrictions for individual entrepreneurs without employees, they reduce the tax to 100%.

That is, if an individual entrepreneur does not have employees, then he can reduce UTII by the amount of fees paid to the PFR and the FSS for himself. And in full.

In turn, if there are employees, then the entrepreneur can only use contributions for them to reduce UTII. Those that are made for themselves cannot be taken into account.

UTII and cash register in retail trade

Individual entrepreneurs and LLCs on UTII that are engaged in retail trade can work without a cash register.

This is due to the fact that their taxes do not depend on the amount of income received.

At the same time, they are in any case obliged to issue strict reporting forms to buyers (when providing services) or sales receipts (when selling goods).

Completion or suspension of UTII activities

Upon completion or suspension of activities under UTII, the entrepreneur must be deregistered.

If an LLC or individual entrepreneur does not do this, then they will have to pay all taxes provided for by UTII. Even in cases where they actually did not receive income in the quarter, or suffered losses.

UTII and accounting

Entrepreneurs operating under UTII are required to keep a book of income and expenses.

Carrying out cash transactions must fully comply with the norms of the law (as a rule, these are the Regulations of the Central Bank of the Russian Federation). Keeping a cash book is a must.

UTII must be paid by the 25th day of the month following the reporting period.

Accounting and tax reporting for UTII

The composition of accounting and tax reporting for UTII is reduced to a minimum.

It is enough for entrepreneurs to submit a UTII declaration at the end of the quarter (until the 20th day of the month following the end of the quarter).

If the declaration was not submitted to the Federal Tax Service on time, then the department will impose a fine on the entrepreneur in the amount of 5 thousand rubles.

If the company or individual entrepreneur does not pay the tax within the time limits provided for by law, then the penalty will be 5% of the amount of the fee.

In addition, if there are employees, then personal income tax documents must be submitted to the Federal Tax Service annually - before April 1 of the year following the reporting one.

Documents on payments to state funds - both for employees and for yourself (for individual entrepreneurs), must be submitted quarterly. The deadline is the 15th day of the month following the reporting period.

Still have questions about accounting and taxes? Ask them on the accounting forum.