The key goal of any work commercial organization- getting the most profit. To achieve it, it is necessary not only to build up turnover and increase sales, but also to optimize costs, in particular, the tax burden. UTII in 2016 and 2017 for individual entrepreneurs is real opportunity"Save" on budget transfers. The amount of tax does not depend on revenue and profit, and therefore remains unchanged with an increase in the volume of activities.
ENDV is one of the special tax regimes. It is available for individual entrepreneurs and LLCs. Entrepreneurs whose type of activity is included in the list established by law can go to it. It includes:
- personal services (related 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 special regime, given in the Tax Code of the Russian Federation. UTII tax for individual entrepreneurs in 2016 "enforce" municipal regulations. If you are going to switch to "imputation", visit the website of the local administration or "your" IFTS 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, meters square area) directly affects the indicators of financial and economic activity. This assumption simplifies the control over taxpayers for the IFTS 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:
- The number of a physical metric - for example, the number of employees or machines used.
- Basic profitability is a fixed parameter prescribed in the Tax Code separately for each type of activity.
- K1 is the deflator coefficient, the value of which for 2016 and 2017 is set at 1.798.
- K2 is a coefficient that takes into account the peculiarities of work in locality... It is established separately for each area of IP activity by the municipal authorities.
- The tax rate - until 2016 and 2017, it was 15% and was set at the federal level. Now it is determined by the regional authorities. For different subjects of the Russian Federation, it can vary from 7.5 to 15%.
The specified formula allows you to quickly sum UTII in 2016 and 2017 for individual entrepreneurs. The value obtained remains correct throughout the entire calendar year, because the factors do not change. The due date for 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 declaration to the IFTS on a quarterly basis. Sample filling UTII 2 for SP 2016 and 2017 can be downloaded from any information and legal resource.
The declaration consists of title page and three sections. The title 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 tax on UTII
There are two main methods of reducing the required payment amount.
1. Adjustment for 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 for payments to the FFOMS and the Pension Fund of Russia for personnel. From 01.01.2017, amendments have come into force, allowing to deduct fixed payments “for oneself” from the tax amount. The limit is still relevant: the budget payment can be reduced by no more than 50%.
2.Using everyday resourcefulness
To reduce the tax burden on individual entrepreneurs, you can go for 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 commercial premises smaller area.
Tax on UTII in 2016 and 2017 is an excellent solution for individual entrepreneurs. This mode is distinguished by the simplicity of submitting reports and calculating the amount of budget payments. The tax amount remains fixed throughout the year, which is convenient for those whose revenue is constantly growing.
Payers of the single income tax are exempted by the state from many taxes. So, they do not pay VAT, personal income tax, transport, land and property taxes, income tax and many other taxes. Also, entrepreneurs can reduce the amount of payment for contributions to the FFOMS, the Pension Fund of the Russian Federation and contributions to the FSS, in cases where the payment of compulsory insurance contributions took place in a given period.
By code budget classification are the numbers that are combined in the table. Before submitting the declaration, you should definitely clarify with what details it needs to be done, because the details can change every year.
UTII coefficients for 2016 - changes
KBK have not changed. Thus, all code data can be safely taken from the declaration for last year.
And here interest rate the single tax has grown, and it will amount to 15.9%. The law provides that the Regional Authorities can reduce the rate of this tax according to the situation. So in the regions it can fluctuate.
For retailers, what is the rate?
Select heading 1. Business law(239) 1.1. Business start-up instructions (26) 1.2. IP discovery (29) 1.3. Changes in EGRIP (4) 1.4. IP closure (5) 1.5. LLC (39) 1.5.1. Opening an LLC (27) 1.5.2. Changes in LLC (6) 1.5.3. Liquidation of LLC (5) 1.6. OKVED (31) 1.7. Business licensing (13) 1.8. Cash discipline and accounting (69) 1.8.1. Payroll (3) 1.8.2. Maternity payments(7) 1.8.3. Temporary disability allowance (11) 1.8.4. General issues accounting (8) 1.8.5. Inventory (13) 1.8.6. Cash discipline (13) 1.9. Business checks (19) 10. Online cash desks (15) 2. Entrepreneurship and taxes (450) 2.1. General issues of taxation (29) 2.10. Professional income tax (26) 2.2. USN (50) 2.3. UTII (47) 2.3.1. Coefficient К2 (2) 2.4. OSNO (37) 2.4.1. VAT (18) 2.4.2. Personal income tax (8) 2.5. Patent system (26) 2.6. Trading fees (8) 2.7. Insurance premiums (69) 2.7.1. Extrabudgetary funds(9) 2.8. Reporting (87) 2.9. Tax incentives(71) 3. Useful programs and services (40) 3.1. Taxpayer LE (9) 3.2. Services Tax Ru (12) 3.3. Services pension reporting(4) 3.4. Business Pack (1) 3.5. Online calculators (3) 3.6. Online inspection (1) 4. Governmental support small business (6) 5. STAFF (105) 5.1. Vacation (7) 5.10 Labor remuneration (6) 5.2. Maternity benefits (2) 5.3. Sick leave(7) 5.4. Dismissal (11) 5.5. General (23) 5.6. Local acts and personnel documents (8) 5.7. Labor protection (9) 5.8. Hiring (3) 5.9. Foreign personnel (1) 6. Contractual relations (34) 6.1. Bank of agreements (15) 6.2. Conclusion of a contract (9) 6.3. Additional agreements to the contract (2) 6.4. Termination of the contract (5) 6.5. Complaints (3) 7. The legislative framework(37) 7.1. Clarifications of the Ministry of Finance of Russia and the Federal Tax Service of Russia (15) 7.1.1. Types of activity on UTII (1) 7.2. Laws and regulations (12) 7.3. GOSTs and technical regulations (10) 8. Forms of documents (82) 8.1. Source documents(35) 8.2. Declarations (25) 8.3. Powers of attorney (5) 8.4. Application forms (12) 8.5. Decisions and protocols (2) 8.6. LLC Charters (3) 9. Miscellaneous (26) 9.1. NEWS (5) 9.2. CRIMEA (5) 9.3. Lending (2) 9.4. Legal Disputes (5)The monthly base rate is applied to calculate UTII amounts... For the current 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 a formula that works this year.
23.11.2015The Tax Code of our state establishes a certain article number 346.29, which specifies all the nuances related to the basic profitability. It follows from this document that the tax base with a single tax on imputed income, it is precisely the size of this imputed income that is. 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 profitability on UTII (table)
|
Types of entrepreneurial activity |
Physical indicators |
Basic profitability 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 ( different kinds motor transport) | All employees of the organization (including the individual entrepreneur himself) | |
| 4 |
Services for the provision of temporary use of parking spaces for vehicles, their storage in paid parking lots |
Total parking space (sq. Meters) | 50 |
| 5 |
Road transport services for the carriage of goods |
Qty. Vehicle for the carriage of goods | 6 000 |
| 6 |
Road transport services for the transport of passengers |
Number of seats for boarding passengers | 1 500 |
| 7 |
Retail stationary trade with equipping with sales areas |
Trading floor area (sq. Meters) | 1 800 |
| 8 | Retail stationary trade without halls, at the facilities of a non-stationary trade network, with an area of up to 5 sq. meters | Number of places for trading | 9 000 |
| 9 | Retail stationary trade without halls, as well as at the objects of a non-stationary trade network (the area of the place for trade is more than 5 square meters) | Trade space (sq. Meters) | 1 800 |
| 10 | Retail trade (delivery and distribution type) | All employees of the organization (including the employer) | 4 500 |
| 11 | Selling goods using vending machines | Number of vending machines for trade | 4 500 |
| 12 | Catering services through catering facilities with a hall for serving visitors | Service hall area for visitors (square 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 purpose-built structures (does not apply to advertising structures equipped with automatic image change and electronic displays) | Image area (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 boards | Light-emitting surface area (square meters) | 5 000 |
| 17 | Outdoor advertising using structures with an automatic image change system | Advertising surface area (square meters) | 4 000 |
| 18 | Temporary accommodation and residence of residents | The total area of the premises in which residents are accommodated and live (square meters) | 1 000 |
| 19 | Transfer to temporary possession and (or) for use of land plots for the placement of objects for a non-stationary and stationary trading network, as well as catering facilities (while the area of this site is more than 10 square meters. Meters) | The area of the transferred land plot (sq. Meters) | 1 000 |
| 20 | Transfer to temporary possession and (or) for use of land plots for the placement of objects of a non-stationary and stationary trading network, as well as public catering facilities (with an area of this land plot up to 10 sq. Meters) | Number of land plots transferred | 10 000 |
| 21 | Transfer to temporary possession and (or) for use of trading places of a stationary trading network without trading floors, objects of a non-stationary trading network, as well as objects of an organization Catering without halls for serving visitors (each area is more than 5 square meters) | The area of a trading place, an object of a non-stationary trading network, an object of a public catering organization transferred into temporary possession and (or) for use (square meters) | 1 200 |
| 22 | Transfer to temporary possession and (or) for use of trading places at the objects of a stationary trading network without trading floors, objects of a non-stationary trading network, as well as public catering facilities that do not have visitor service rooms (each area is not more than 5 square meters) | Number of trading places, objects of a non-stationary trading network, objects of public catering transferred for temporary possession and (or) for use | 6 000 |
Formula for calculating the full amount of UTII using data on basic profitability for 2016
When calculating using this formula, reporting period, this year is a quarter. Therefore, those individual entrepreneurs and organizations that are registered as UTII payers and make these calculations every quarter of 2016.
The UTII formula (using basic profitability) is as follows:
UTII = [BDxK1xK2x (FP1 + FP2 + FP3) x15% -NV].
To calculate it, you need the following data:
- UTII (the amount of tax that should be paid to the budget for a specified period, that is, a quarter).
- DB (basic profitability).
- K1 (coefficient-deflator) = 2.083.
- K2 (a correction factor set by the local municipality).
- FP ( table values physical indicator according to the months of the quarter - FP1, FP2, etc.).
- 15 percent tax rate for UTII (according to regional tax laws, it can be reduced to 7.5%).
- HB (sum 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 the Tax Code of Article 346.29, paragraph No. 3):
- Every employee, including an individual entrepreneur.
- Place for trade.
- Place for boarding passengers.
- Plot of land.
- Sq. meters.
- Motor vehicle and so on.
Thus, when calculating UTII, the aggregate of those units of a physical indicator that are involved in the imputed activity is taken into account of this enterprise or organization. For this, the above table was created.
Calculation of UTII in the presence of employees (for 2016)
For example, a certain organization is engaged in retail trade in a store (this will be its type of activity), using UTII. To make a calculation using the above formula, you need to know:
- the trade area of the store hall is 15 sq. meters;
- payment of insurance premiums to the budget in favor of employees for the 1st quarter of 2016 - 5,000 rubles;
- according to a voluntary agreement personal insurance, in favor of employees in the event of their temporary incapacity for work, payment is made for the first three days of such a period, that is monthly payment will be 400 rubles, and for insured event the insurer must pay 1,500 rubles;
- in March of this year, the employee spent a week disabled, and the amount of the allowance for one day is 650 rubles.
The very calculation of the UTII amount, which should be paid to the budget for the described first quarter of this year, is made directly taking into account K1 = 2.083 and K2 = 0.75. The size of the basic profitability corresponds to 1,800 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. Insurance Company paid him the next days - 1 thousand 500 rubles, and the employer - 450 rubles. Thanks to this, the tax deduction will include 450 rubles + 1,200 rubles (400 x3), as part of the insurance premium for the first quarter of this year. That is total amount of all payments of the tax deduction 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, which the organization must transfer to the budget for the first quarter of this year, equal to 12 thousand 331 rubles: 18981 - 6650.
Calculation of UTII for individual entrepreneurs without workers (for the first quarter of 2016)
The main conditions for this example of calculations are:
1. Type of entrepreneurial activity - retail in the shop.
2. Using UTII.
3. Trading floor area - 15 sq. meters.
4. Cash payments to the entrepreneur:
- part of the fixed payment for this year - 5 thousand 566 rubles;
- contributions for the last year (which are calculated depending on income of more than 300 thousand rubles) - 3 thousand rubles.
Consider a detailed calculation scheme for the amount of UTII, using the known information. K1 = 2.083, K2 = 0.75. The physical indicator is the area of the trading floor, which is 15 sq. meters. Basic profitability from 1 sq. m - 1 thousand 800 rubles. This means that 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 incomplete month(for 2016)
The legal system of our state does not provide for the adjustment of the UTII amount. Such a procedure is possible only in an exceptional case, that is, for the quarter period during which the organization was registered as a payer of this tax.
For example, the date of registration (both registration and withdrawal from it) coincides with the first day of the month. In this case, the calculation of UTII is carried out in two or one month, depending on when the actual registration took place exactly.
In the case when such a coincidence is not observed, for the calculation you need to work with the following formula:
UTII = DB x K1 x K2 x FP: KD x KD1
The interpretation of such values was given by us earlier in the same article. The following data was added:
- CD (the 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 (the number of days worked in fact in the month when the organization was registered as a UTII payer).
So, this organization has such a main activity - retail trade in a store with an area of 50 sq. meters. This year, on February 16, she was registered for the UTII fee. When carrying out mathematical calculations, we take into account K1 = 2.083 and K2 = 0.8. The base rate of return is 1 thousand 800 rubles per sq. meter, taking into account retail space in 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 do you have a deflator coefficient k1 equal to 2.083
in the order of October 20, 2015 N 772 ON ESTABLISHMENT OF DEFLATOR COEFFICIENTS FOR 2016 there are no such
Darya
where you took the coefficient K1 = 2.083.
In 2016, the coefficient remained the same as in 2015 K1 = 1.798
Tatiana
Retail trade in stores of a universal assortment of goods includes retail sales of second-hand goods (OKVED grouping 47.79).
The main change in UTII, prepared for individual entrepreneurs in 2020, is its upcoming cancellation. But while it is still in effect, you need to correctly calculate the tax and pay it on time. To do this, it will be necessary to clarify the deflator coefficient K1 and not miss the deadline.
Last year of the regime
Tax regime UTII should be canceled from the beginning of 2021. This is enshrined in paragraph 8 of Article 5 of Law No. 97-ФЗ dated 26.06.2012. The tax was introduced as a temporary measure to support the nascent small business. Over the past 8 years, the question has periodically been raised that it is time to cancel the imputation. So far she has managed to avoid this fate, but the coming year will nevertheless be the last one for the regime.
Until recently, there was hope that lawmakers would extend the UTII. The business community, headed by Boris Titov, Commissioner for the Rights of Entrepreneurs under the President of the Russian Federation, insisted on this. However, according to the portal Lenta.ru, the Government refused to consider the issue of extending the preferential treatment. Therefore, the main change in 2020 for individual entrepreneurs on UTII is that the time has come to think over alternative taxation options.
Note. On a specific territory UTII is introduced and terminated regulations municipal authorities. It is possible that somewhere it can be canceled earlier than 2021. For example, such a decision has already been made by some municipalities. Perm Territory.
In addition, the question was raised about the prohibition of imputation for trade in labeled goods. The relevant amendments to the Tax Code are being prepared for consideration by the Government. If the bill is adopted, sellers of goods subject to mandatory labeling will lose the ability to apply UTII even before its widespread abolition.
Will the tax rise
To understand whether you will have to pay more tax on imputation, you need to refer to the formula for calculating it. UTII for the quarter before deductions is calculated as follows:
(FP 1 month + FP 2 months + FP 3 months) x DB x K1 x K2 x Rate
There are 3 quantities in this formula, which are written in Tax Code:
- FP is a physical indicator for each month of the quarter, for example, the area of the store, the number of employees or vehicles;
- DB - basic profitability per unit of physical indicator;
- The tax rate is 15%.
The values from paragraphs 1 and 2 are fixed in article 346.29 of the Tax Code of the Russian Federation and do not change. The tax rate is regulated by article 346.31 of the Tax Code of the Russian Federation. Municipal authorities have the right to reduce it for certain types of activities. But in most cases, the maximum rate applies.
But the other two parameters can change:
So, an increase in the amount of UTII before applying the deduction of insurance premiums may be associated with the coefficient K1. This indicator is influenced by inflation and constantly demonstrates small but steady growth. In 2017, it was 1.798, in 2018 - 1.868, in 2019 - 1.915. The K1 coefficient for 2020 will be approved in late October - early November.
Terms of reporting and tax payment
No timing changes have been scheduled yet. It will still be necessary to submit a declaration on UTII to tax office, in which the entrepreneur is registered. The deadline is the 20th day of the month following the reporting month. The calculated amount of tax must be paid by the 25th day of the same month in which the declaration is submitted.
It happens that the deadline falls on a holiday or weekend. By general rule in this case, it is postponed to the next next business day. In Table 1, you can see all the important dates with such transfers.
