Advice 1: What is vmenenku and how to use it

UTII (or vmenenku) is a special tax regime. Its difference lies in the fact that the calculation of the tax is not based on the real income of the entrepreneur or company, and taking into account the potential income.
What is vmenenku and how to use it
You will need
  • - application for registration of PT-1 or PT-2;
  • - Declaration on imputed income;
  • - based on physical indicators for imputed income.
Previously, the imputed income mandatory. An entrepreneur who falls under the application of this tax regime, was obliged within five days after the start of activities to register. Otherwise he faces a fine. Now entrepreneurs have the freedom of choice to apply the simplified tax system (GTS) or UTII.
In order to begin to apply the imputed income, you must write a statement in which to notify the tax office about this. The application must be submitted strictly in the prescribed form, for PI is the PT-2 for organizations - UTII-1. To make it to the tax at the place of sole proprietorship and LLC or place of business. The date of the beginning of the use of imputed income will be the date indicated in taxpayer's application. Most importantly, the taxpayer was able to register UTII within 5 days after the start of such activities. Go to vmenenku may not lawfully taxpayers with more than 100 people and companies with a share participation in other organizations not less than 25%.
The tax rate on imputed income is set at 15%. In this case the tax base does not depend on real income and physical indicators: number of employees, seats, vehicles, floor space etc. in the tax calculation takes into account the actual number of days in which the company (IP) operated. Imputed income taxes are paid at the end of each quarter before the 25th of the month following the quarter.
For tax calculation the imputed income for the month benchmark return (it is fixed by law for each type of activity) should be multiplied by the value of the physical parameters and the coefficients K1 (in 2014 it is 1,672) and K2 (in each region it own). Then you need the resulting number divided by the number of calendar days of month and multiply by the number of days when the company was imputed activity.
Payers of unified tax on imputed income are exempt from VAT, profit tax or personal income tax, property tax. It is worth considering that on UTII not possible to account for the costs incurred.
Imputed taxes can be reduced for the paid insurance contributions for UI and workers. While sole proprietors with employees and OOO can reduce the tax with restrictions up to 50%. For sole proprietors with no employees restrictions are not provided, they reduce the tax to 100%.
Accounting and tax reports with the imputed income is reduced to a minimum. Entrepreneurs just after the quarter to submit a Declaration on imputed income (up to the 20th of the month following the end of the quarter). Keep records of income and expenditure they do not need, only in case of combination of several tax regimes.
Special tax control sets for given physical parameters on the imputed income. If, as such, is the number of employees, must maintain all personnel documents and time tracking. For retailers, the physical indicator is a trading area, therefore the company must be in the hands of the lease showing the area of the store.
IP and LLC on imputed income, which engaged in retail trade, can work without a cash register. This is due to the fact that their taxes do not depend on the amount of income received. They in any case are required to give buyers of forms of the strict reporting (when providing services) or receipts (sale of goods).
Upon termination or suspension of activities UTII entrepreneur must be removed from the register. If the company or SP do not, they will need to pay all required taxes UTII. Even if they're not actually received the income or incurred losses.
UTII profitable business with stable profitability. For new entrepreneurs this can lead to an increase in the tax burden.
Useful advice
To assess the feasibility of switching to the imputed income calculate your own actual return and associate it with opportunity. If the real income significantly exceeds the hypothetical income imputed income, then clearly, its use is more advantageous. But note that the tax rate on vmenenku - 15% and for STS it is 6%.

Advice 2 : Imputed income for entrepreneurs in 2016

The tax rate on small businesses in 2016 will be raised. The already heavy tax burden for business could increase substantially.
Imputed income for entrepreneurs in 2016

Why do entrepreneurs apply the single tax on small business?

For individual entrepreneurs that use the unified tax on imputed income, such fee to the budget exempt from the obligation to pay almost all other taxes. But it is worth considering that the use of this type of taxation may not all businessmen, but only those who are engaged in certain activities. For example, work in retail, catering or providing household services.

How to calculate single tax on small business?

To calculate the amount of tax you need to decide on the tax base is the income that is imputed to the businessman. The latter figure depends on many factors:

  • the underlying profitability of a particular activity (marked in the Tax code – article 346);
  • the number of employees (or building area);
  • the coefficient K1 (every year he is established in the normative act of the Ministry of economic development);
  • the coefficient K2 (the amount shall be determined at the municipality level).

The formula for calculating imputed income is as follows:

Imputed income*15% (the tax rate on small business). Of this sum it is necessary to deduct insurance premiums.

The rise in the taxes on small business?

Officials of the Ministry of economic development published on the official website the draft order at the designated office. According to this document one of the indicators (factor K1), affecting the taxes on small businesses will increase to 2,083.

Compared to the previous year, the growth of this indicator will amount to almost 16%. For all the time the "work" of the single tax on small businesses this increase in the important ratio to calculate the amount of tax is the most significant.

Now the tax base upon which is calculated the tax on small businesses, will grow by almost 16%. Therefore, businessmen should prepare for a significant increase in the tax burden and it is possible to seek the assistance of specialists, who will suggest ways to reduce it.

Is the advice useful?