The tax period of the UTII. Single tax on imputed income for certain types of activities
Many Russian firms carry out commercialactivities, paying UTII. Work under the relevant tax regime has a number of nuances - those related to reporting, tax calculation, the correct filling of the declaration. In order for an entrepreneur to successfully fulfill all the obligations that are set for him by the tax legislation, he must study the specifics of these nuances. What are the most remarkable features of working with a single tax?
General information on UTII
So, the tax system of the Russian Federation includes this type of collection, as UTII. What are its features?
As a rule, the company that carries outentrepreneurial activity, pays tax in proportion to revenue or profit. UTII involves transferring to the state, in turn, a fixed payment, which does not depend on the cash flow to the enterprise account. In this way, the sane income is taken, the one that the firm receives presumably, based on the average market trends. The size of the UTII is established in legal acts at the federal and regional levels.
Let's consider other key nuances of the tax in question.
Why do businesses use UTII and when is it profitable?
Russian business enterprises by defaultwork within the framework of the general taxation system, or DOS. This tax regime involves paying the state a tax of 20% of the difference between the firm's income and its expenses. It can be very problematic for a start-up company to fulfill a corresponding obligation to the budget. Therefore, the state allows small firms to significantly reduce the payment load due to work in special taxation regimes. Among such - UTII.
This tax regime, as we noted above,involves the transfer of fixed amounts to the budget, which do not correlate with revenue or expenses. In what cases can commercial activity carried out with a single tax be profitable? As a rule, this applies to those scenarios when the firm has a sufficiently large revenue. If the corresponding indicators are not too large, then, perhaps, from an economic point of view, work will be more justified in the DOS mode.
Among other advantages of the collection, which isspeech, is that it replaces a number of other business obligations to the state budget. For example, by paying a single tax, a company may not transfer to the treasury VAT, as well as a tax on property used in entrepreneurial activities. In turn, the IP, working on UTII, can not pay for itself personal income tax.
When can I use the UTII?
The main normative act, containing provisions onbased on which the tax system of the Russian Federation - the Tax Code of the Russian Federation functions. In accordance with the norms that are fixed in it, firms within the single tax on imputed income can work in such spheres as:
- catering business;
- public catering;
- activities in the provision of veterinary services, consumer services;
- services in repair and maintenance of vehicles;
- provision of car wash services;
- advertising activities;
- the provision of services for leasing commercial areas, land plots;
- the provision of hotel services;
- realization of cargo transportation, passenger transportation;
- providing for use of paid parking.
How to start work on UTII?
Start working within the framework of the system under considerationtaxation an entrepreneur can by writing an application to the FTS, which indicates the date of application of the UTII. The corresponding document should be submitted to the territorial office of the Federal Tax Service at the place of commercial activities. At the same time, lawyers note that it must coincide with the one indicated in the application for the registration of the company in the Federal Tax Service.
How to stop work on UTII?
In turn, in order to stopactivity under the UTII, it is also necessary to send an appropriate application to the Federal Tax Service. In this case, it must be done within 5 days from the moment when the corresponding commercial activities in the company are terminated. If there is a need to switch from the UTII to any other taxation system - for example, the USN or the DOS - then this can be done, by virtue of the current provisions of the law, only from next year.
Features of accounting UTII
The firm, working on UTII, can keep records of indicators in 2 modes:
- for each type of activity for which a single tax is paid;
- According to the type of activity levied on UTII, as well as on what is being done under other schemes of taxation.
Legal entities also need to maintain accounting records and submit appropriate reports to the Federal Tax Service.
How is the UTII calculated
Let us now consider how the tax onsane income. The main parameters that are taken into account when determining the amount of payment to the budget are the tax base and the rate. The first indicator is calculated by multiplying the value of the base return by a figure corresponding to the physical indicator. But this is not yet the complete structure of the single tax formula. The base yield can also be changed by applying two factors: a deflator, also called K1, and a correction factor, or K2. The rate for the tax in question is 15%.
Once the amount of the fee is determined for the taxperiod, the UTII can be reduced by the amount of insurance contributions paid to state funds for employees, or, if the payer is a PI and works without recruiting employees, then those that are entered in the FIU, FSS and FFOMS for themselves. If the firm has hired workers, then a tax reduction due to insurance premiums can be made no more than 50%. In turn, if an individual entrepreneur works without recruiting employees, he can reduce the UTII to the amount that fully corresponds to the amount of payments to the FIU, FSS and FFOM.
We will study such an aspect as reporting on the tax,which is in question. Regarding such parameter as the tax period - UTII refers to taxes for which reporting is sent to the FTS quarterly, not later than the 20th day of the month that follows the previous quarter. Apart from the declaration on the tax in question, the payers of the collection in question must provide the state with a number of other accounting documents.
Among them - the forms of 4-FSS, as well as RSV-1 -for firms with employees. They are provided to the FTS in the same way as in the case of the declaration, the tax period. UTII also requires that those firms in which employees work, report 2-NDFL, information on the average number of employees, as well as accounting reporting, if the payer has the status of a legal entity. IP accounting does not need to lead. In turn, IP, not employing employees, must provide the Federal Tax Service only a declaration. If the payer carries out commercial activities in different cities, then section 2, which is present in the structure of the tax declaration, must be filled separately, in correlation with each place of business.
If the firm or individual entrepreneurcarry out several types of commercial activities, and some of them do not fall under UTII, then they need to submit the reporting provided for by a specific section of the tax law. In this case, it is important to specify the correct period code in the tax declaration. How to define it?
Define the code of the tax period
The tax period in the UTII declaration is necessaryindicate necessarily. The corresponding item is provided in the structure of the form approved in Order of the Federal Tax Service of the Russian Federation No. MMV-7-3 / 352 of 4 July 2014. Each of the codes corresponds to the reporting quarter. Let's consider their list.
If the declaration is submitted for the first quarter, then it should indicate the code 21. For the 2 nd - 22. The corresponding norm is contained in the FTS Order noted above.
If the declaration is submitted for the 3rd quarter, the code indicating this tax period is 23. According to the UTII reports must be submitted quarterly. The code for each period, so it's a separate one.
If the declaration is submitted for the 4th quarter, then the code,which corresponds to this tax period - 24. UTII can also be used by liquidated or reorganized firms. In this case, a separate code must be specified.
It corresponds to the quarter in which the firmterminated its activities. The code to which this tax period corresponded earlier is 50. UTII, by virtue of current legislative provisions, involves the use of other codes. Consider them.
The legislation of the Russian Federation prescribes the use ofconsidered reporting scenarios codes: 51 - if a firm is liquidated or reorganized in the 1st quarter, 54 - code for the 2nd quarter, 55 - an indicator corresponding to the 3rd quarter, 56 - code that is used if the tax period of the UTII is 4Q.
When is the tax paid?
We will study such an aspect as the terms of tax payment, owhich is in question. Payers UTII must transfer the relevant amounts to the budget of the Russian Federation until the 25th day of the month that follows the reporting quarter. That is, if the tax period of the UTII is 4Q, then payment must be made before January 25 of the following year. It is quite possible, therefore, to submit to the FTS reporting earlier than to pay the tax. Thus, the key information about UTII, which the payer needs to know is when the UTII declaration is filled in, the tax period, the code corresponding to it.
But what will happen if the firm does not fulfill certain obligations under the tax in question, which are stipulated by law?
It will be useful to consider such an aspect as the responsibility of the taxpayer working within the UTII framework.
If the firm conducts business usinga single tax, but will not be registered with the Federal Tax Service, the state will impose a fine of 10% on it - but not less than 40 thousand rubles. If an entrepreneur puts his company on the register nevovremya, the FTS can write a fine of 10 thousand rubles. If the business owner does not notify the FTS in time of opening or closing of settlement accounts, he may have to pay a fine of 5 thousand rubles. If the declaration for a particular tax period of the UTII is provided in violation of the terms provided by law, the firm will have to pay a fine of 5% of the amount of the calculated tax, but not less than the amount of 1,000 rubles. If the company does not pay the fee in time, the FTS can recover 20% of the tax, or 40%, if it turns out that the organization did not transfer the required payment to the state intentionally.