You will need
  • Calculator and the "Decision on the system of taxation in the form of a unified tax on imputed income"
Imputed income is calculated according to the formula:
Imputed income =base yield*(N1, N2, N3)*K1*K2, where N1, N2, N3 - physical index for each month of the tax period.
Single tax = imputed income for the quarter *15%
So, if you have retail trade, carried out in trading rooms, then the benchmark return is equal to 1800 * on sales area in square meters.
(For example, the area of your room shopping 15kV.m. then the benchmark return is equal to
15*1800=27000 for 1 month.). Next, determine the K1 according the current year. K1 is a factor set for the calendar year, taking into account changes in consumer prices. It is set by the government.
We get:1800*15=27000
27000*3(months full)=81000
Multiplied by the coefficient K1(2011: K1=1,372)
Further multiplied by K2, which is equal to: K2 = KVD*KMD where KVD-type of business activity multiplied by the estimated component. Look in the purchased brochure. K2 for retail trade (food products) equal to 0.8.
Next, look for the coefficient that defines the unit of account at the place of business.
Looking for the same bill this year. If our store in downtown – that KMD=1
Then K2=0,8*1=0,8.
Round and get 88906. This is our imputed income for 3 months with a sales area of 15 sq. m.
The tax on imputed income will be equal to
88906*15%=13336 RUB.
It should be noted that for trade, not having trading halls, the underlying physical index will be different.
From the resulting sum deduct the amount paid in this period insurance contributions to mandatory pension insurance (no more than 50% of the assessed tax) received and the amount of tax on imputed income for payment.
Tax return you must submit to the tax authority before the 20th day following the reporting period.