How to charge tax on imputed income

The imputed income is reflected in the Declaration. The company can move to the system taxof oblozene in that case, if the share of other companies in the organization's Charter is not more than 20%. Also of great importance number of staff (it should not be more than a hundred people). For the transition to the imputed income must fill the taxroom service to it to attach the required documents. And to pay "vmenenku" you will be in a separate activity.

The reporting period for the unified tax on imputed income is taken quarter, so report on it in taxnew the on should with this periodicity. Navigate to accrue the taxas follows for the type of activity listed in article 246 of the tax code.

When calculating imputed income , you must first calculate the taxowou base. It is calculated by multiplying the base yield for the amount of physical indicators for each month of the quarter and the product of the coefficient of the deflator and the adjustment coefficient.

The benchmark return is a constant, its size is defined for each activity. A physical record may vary during the period. Therefore, the imputed income for each quarter is calculated and reflected in the Declaration.

The deflator coefficient is determined by law and for 2011 is 1,372. Therefore, when calculating the taxand imputed income for the reporting period of this year should use this value.

The correction factor is fixed for certain activity. It is governed by the regional government and spelled out in the legal acts of the region where the legal entity is located.

Base taxhave to be multiplied by rate, which is fixed (15%). The obtained amount can be reduced by the mandatory insurance contributions paid benefits for sick leave. And they should be numbered in the same period as imputed income, and paid into the state budget.