Thus, if the activity of the entrepreneur falls under established for payers UTII views, it is a very profitable advantage. The income of the payer can be arbitrarily large, while the tax rate remains unchanged. If a particular activity falls under the single tax on imputed income, the payer is not entitled to choose a different tax system (the unified agricultural tax, simplified taxation" or public).
If the organization has several activities, one of which falls under "vmenenku", she has the right to use several modes, for example, a simplified tax system and unified tax on imputed income. The enterprise shall separately account for business transactions. Separate accounting is carried out and in that case, if the subject of several activities falling under "vmenenku".
ENV frees entrepreneurs from paying tax on property, on profit, value added tax and the unified social tax. But the application "vmenenki" does not give the right business entity to pay land and vehicle tax, excise tax, stamp duty and VAT if goods are imported into Russia from abroad.
Unified tax on imputed income is calculated based on the ratios that are established by municipal authorities in each region. In determining these coefficients take into account the level of profitability for each activity.
The payment of the unified tax on imputed income carried out once a quarter. In this case, before the 20th of the month following the end of the quarter, you must submit a tax return and pay the tax. Individual entrepreneurs applying "vmenenku" should keep the book of income and expenses, and organizations – a common form of application accounts.