Russian tax legislation establishes a large number of schemes in which enterprises can fulfill their obligations to the state budget. Among these - a single tax on imputed income, or UTII. Many businesses prefer to work under it, and not under any other - because of the unique opportunity to pay a fixed amount to the budget, regardless of the amount of revenue. But there are a number of nuances ENVD, predetermining its attractiveness for Russian business. What are they? How to switch to UTII?
Differences UTII from other taxes
The single tax on imputed income, provided for by Russian law, falls into the federal category, but is also regulated with the participation of municipal structures. Its main feature is the need to transfer to the budget contributions of a fixed amount, outside of any correlation with the actual revenue of the organization. This feature of UTII allows many businesses to significantly reduce the payment load.
Work on UTII can only those companies that conduct activities in those areas that are determined by law as compatible with the relevant tax. Among such segments are:
- services in repair, maintenance, washing of vehicles;
- lease of land plots, as well as places for trade.
However, restrictions on the type of entrepreneurial activities - not the only criterion determining the possibility of work on UTII. Consider other requirements for business, stipulated by the legislation of the Russian Federation, for applying for activities within the UTII.
Working conditions for UTII
The transition to a single tax on imputed income for an entrepreneur is possible if:
- the firm employs no more than 100 people,
- the share of other organizations in the authorized capital of the company does not exceed 25%,
- an entrepreneur is not registered as an IP on the patent taxation system (as a subject of the same segment of activity that falls under the UTII),
- a businessman does not own a catering service that works with educational, medical or social institutions,
- the entrepreneur does not work on transferring to the temporary ownership of the gas station.
Let's consider now how the firm can switch to UTII.
Procedure for switching to UTII
A single tax on imputed income an entrepreneur can start paying immediately upon the fact of engaging in activities that fall under the appropriate taxation scheme. Until 2013, firms had to work on UTII in any case, if the type of their commercial activities was suitable for this tax, but now businesses can apply the appropriate scheme of calculation with the state voluntarily.
True, if the type of activity falling under the UTII becomes permanent for the firm, it is recommended that the Federal Tax Service be notified of this. As soon as the entrepreneur stops the business, assuming the appropriate type of commercial activities, you can not pay UTII. It is also recommended to send a notice to the Federal Tax Service indicating that activities falling under a single tax on imputed income are no longer conducted by the company.
Criteria for switching to the UTII
As we noted above, transfer of business to UTII is possible only if activities that are compatible with this taxation system are assumed. At the same time, the relevant activities should be adopted at the level of municipal sources of law. There may be a situation in which to start a business under UTII it is enough to bring in line with the necessary criteria only some parts of the production infrastructure.
For example, if an entrepreneur is engaged in the hotel business, it may be sufficient to reduce the residential area of sleeping accommodation in one facility to less than 500 square meters. m. As soon as the hotel meets this criterion, you can work on UTII, notifying the Federal Tax Service of the beginning of activities subject to the application of the tax system in question. But as soon as the hotel is reconstructed and its area exceeds 500 square meters. m, the entrepreneur loses the right to work under a single tax on imputed income.
Reporting on UTII
UTII, like the other system of taxation, involves reporting the enterprise to the Federal Tax Service, as well as, of course, timely settlements with the state. The specificity of the UTII is that it must be paid in connection with the actual place of carrying out commercial activities. The declaration is also submitted to the FTS in correlation with the geography of the activity. If an entrepreneur is not registered with the Federal Tax Service as a payer of the single tax on imputed income, this procedure must be implemented within 5 days from the commencement of commercial activities. The same is recommended if the firm functions at the place of registration, as we noted above. Within 5 working days the FTS should implement the necessary procedures for setting up a company as a payer of the UTII.
Main forms of reporting on UTII
Accounting reporting is a type of obligation that is established only for taxpayers who have the status of legal entities. The IP should not provide relevant sources to the Federal Tax Service. The main forms of accounting reporting at the UTII are as follows:
- the balance sheet, as well as the necessary explanations to it;
- Reports: on profits and losses, on changes in capital, on movements of funds, on the targeted use of funds;
- explanations for the report containing information on profits and losses;
- an audit report for companies that are required to form the relevant documents.
In some cases, simplified forms of reporting can be provided. In particular, small businesses can use this opportunity. Simplified forms of reporting assume a smaller amount of work for the calculation of accountants of certain indicators. Forms of reporting on UTII are fixed in the orders of the Ministry of Finance of the Russian Federation.
Calculation of UTII
Let's consider how the unified tax on imputed income is calculated. As in the case of other taxation systems, the figures that an entrepreneur must pay to the treasury are formed on the basis of the tax base and the rate. The first component in the case if the company works on UTII is calculated by a rather complicated formula.
In order to determine the base for a single tax, it is necessary to multiply: the figures for the base return, the physical indicator, the deflator coefficient, which is determined at the level of federal legislation, the additional coefficient K2, which is fixed in the sources of law at the level of the constituent entities of the Russian Federation.
The single tax rate determined by the Tax Code is 15%. Legislatively fixed also the tax period for UTII - quarter. Let us consider these components of the "formula" of the UTII calculus in more detail.
Basic profitability and physical indicator
Basic profitability is a conditional indicator that correlates with the enterprise's estimated revenue in value terms by some unit of a physical indicator that relates to one or another type of commercial activity. It can vary greatly depending on the particular type of business of the firm. The physical indicator reflects the number of commercial activities that form the tax base.
In the "formula" of the UTII, 2 coefficients are applied. The first, called K1, is determined by multiplying the other two factors - established in the previous period, as well as fixed in the previous calendar year. Corresponding values are established in the sources of law at the federal level. The coefficient, called K2, is directly related to the base yield. It is calculated taking into account the specifics of entrepreneurial activities in the aspect of the assortment of goods or services, seasonality, the features of the work schedule of the firm, the amount of income, the geographical characteristics of the provision of services, etc.
If an entrepreneur conducts business within the framework of several segments that fall under the UTII, the calculation of the single tax must be carried out for each business line. It should be noted a number of nuances associated with reporting when paying the tax under consideration for various activities. Firstly, the single tax declaration in this case may contain several Sections 2. Secondly, if the firm conducts work in different municipalities, then the UTII should be calculated and paid for by individual OCTM. In fact, a firm must pay individual types of a single tax in correlation with specific varieties of commercial activities.
Mutual accounting of UTII and other charges
The calculation of UTII can be carried out on condition that the unified tax on imputed income and other payments are reciprocally taken into account, which is necessary for the entrepreneur to transfer to the budget. Thus, the UTII can be reduced by the amount of contributions paid by the business to the FIU, the FSS, and also to the sickness funds paid to employees. At the same time, offsetting the relevant payments and UTII implies some restrictions:
- only those amounts can be taken into account that were paid to the budget by the time the declaration was sent to the FTS;
- Only those payments for sick leave, which were made by the organization itself, and not by the FSS, are taken into account;
- the reduction of the UTII due to contributions to state funds is possible only by 50%.
The procedure for payment of a single tax
To pay a single tax, entrepreneurs must be up to the 25th of the month that follows the reporting period. The amount of the UTII calculated to be paid to the budget should be directed to the accounts of the Treasury, and subsequently - distributed to the budgets in accordance with the provisions of the law.
What taxes are not paid at UTII
It can be noted that the UTII is a taxation system that involves the release of an entrepreneur from payment of those fees that are provided by the DOS - a scheme of business and state settlements implemented by default or in the case of an informed choice of the business owner. An entrepreneur, paying a single tax on imputed income to the treasury, may not transfer to the state:
- Income tax;
- property tax;
- VAT (excluding customs fees, as well as payments that are required to transfer to the budget tax agents).
Important point: if the firm pays not only a single tax, activities that do not fall under UTII are subject to taxation in the manner prescribed by the legislation specifically for these activities. If they assume a transfer to the budget of the mentioned fees, then the entrepreneur must fulfill the corresponding obligations.
Taxes supplementing the UTII
The legislation of the Russian Federation provides for a number of fees, which can complement the UTII. Among them - transport, land, as well as tax on gambling. Actually, there is no correlation between the UTII and the specified fees, their firms must pay regardless of the specific taxation system in which they work.
Features of accounting with UTII
For business entities, it is legislatively established that it is necessary to keep accounting records at the UTII. Note that the single tax for IP of such obligations does not imply. In a number of cases, the UTII can become the subject of internal reporting. At the same time, the main factor to be considered is physical indicators. As experts note in the field of taxation, the law does not regulate in any way how to fix the figures in the internal account at UTII. It is noteworthy that the relevant documents may be required not so much by the Federal Tax Service. This department will be enough to receive standardized forms of accounting, which can not be said about other audit institutions.
Certain nuances are characterized by activities with simultaneous use of UTII and other taxation systems. This scenario assumes, first of all, separate accounting of income and expenses for each type of commercial activities. As a rule, the delineation of proceeds of special difficulties for entrepreneurs does not cause. It's another matter if you share costs. The fact is that in a number of cases it is problematic to attribute them to those that should be taken into account when calculating the UTII, OSS or USN, if the enterprise uses a single tax with the USN. Businesses are recommended to be guided by the provisions of Article 274 of the Tax Code of the Russian Federation, that is, to allocate costs in proportion to the proceeds from various types of commercial activities. If in some kinds of activity the firm earns more, then the expenses in this part should be higher than in other segments.
Another possible complexity of accounting, while applying UTII and other taxation schemes, is that different accounting periods can be established for each method of business settlement with the state. The provisions of the Tax Code of the Russian Federation do not specify on those issues that concern the delineation of the same costs in the event that the reporting periods for different activities do not coincide. It is recommended in such scenarios to seek advice from specific territorial structures of the Federal Tax Service, in which the direction of tax reporting is expected.
The single tax for IP or for business entities is especially attractive in that there is an opportunity to reduce the payment load on the business. However, the very fact of the company's work on UTII is not the only way to save on taxes. Practical use of calculations within the single tax can be carried out in different ways. Let's consider this aspect in more detail.
Methods of reducing the UTII
Thus, the main component of the "formula" of the UTII calculation, which affects the actual value of the corresponding tax, is a physical indicator. For example, it is known that the UTII can be paid based on the area of the premises. Therefore, an entrepreneur can optimize the appropriate criterion, reducing the area of premises used in business, if the specifics of commercial activities permit it.
There is another way to reduce the tax burden at UTII - by reducing the coefficient K2. A very common way for this is to transfer the work schedule of the enterprise to the 6-day regime. In this case, the firm will operate for about 27 days in a month. Therefore, the tax base with the use of the coefficient K2 can be reduced relative to the proportion of 27 to 31 - the number of days in a full month. However, in this case it is recommended to form a certain evidence base in support of the corresponding schedule. It can be documents ККМ, табели, etc. Experts recommend to put the accent just on sources of the second type, as they can reflect the schedule of visiting of the enterprise by employees.
Main advantages of the UTII
So, we will examine the key advantages that characterize the UTII.
First of all, a single, simplified tax (in comparison with OCH) gives businesses the opportunity to significantly reduce the payment load by paying fixed payments to the state. Legislatively there are no restrictions on the amount of revenue for businesses working on UTII. Payment of a single tax on imputed income frees taxpayers from transferring to the budget of many other fees. In the case of UTII, it is assumed that quite simple schemes of interaction between business and the Federal Tax Service are built, primarily in the aspect of reporting. If the firm functions as an object of ownership of the IP, then in this case all that needs to be provided to the Federal Tax Service is the UTII declaration.