Instruction
1
UTII is a special tax regime established for certain activities. These include:
• Veterinary and household services
• Repairing and washing of motor vehicles
• Passenger and cargo transportation
• Retail trade with a floor area less than 150 sq. m.
• Outdoor advertising and advertising on vehicles
A complete list of activities subject to unified tax on imputed income, you can see the article 346.26 of the RF Tax Code. To calculate the imputed income entrepreneurs working in any of these activities, you will need to know the appropriate benchmark return.
• Veterinary and household services
• Repairing and washing of motor vehicles
• Passenger and cargo transportation
• Retail trade with a floor area less than 150 sq. m.
• Outdoor advertising and advertising on vehicles
A complete list of activities subject to unified tax on imputed income, you can see the article 346.26 of the RF Tax Code. To calculate the imputed income entrepreneurs working in any of these activities, you will need to know the appropriate benchmark return.
2
In article 346.29 of the Tax code represented by objects of taxation of imputed income and the tax base, calculated from the physical parameters and set values of the monthly basic profitability. So, for example, to calculate the imputed income entrepreneurs engaged in passenger transportation, it is necessary to multiply the number of seats his vehicle at 1500 RUB.
3
Additionally, base yield is multiplied by the coefficients K1 and K2. K1 is a deflator coefficient established annually by the Government of the Russian Federation. K2 is a coefficient taking into account features of conducting each activity. It is set at the regional level.
4
Multiplying the benchmark return on physical parameters and correction factors to calculate the imputed income from SP for one month, multiply the resulting number by 15%. To calculate imputed income for a quarter, this value should be multiplied by 3, if the main physical characteristic have not changed over this time.
