Many entrepreneurs choose at registrationa single tax on imputed income (abbreviated UTII "vmenenka"). So it called one of the systems of taxation of certain types of entrepreneurial activity.
From other schemes UTII taxation differs in that the tax is counted not actually received, and on the imputed income, that is income, you alleged Russian officials.
You will need
- - tax code-
- - Declaration on UTII.
"Vmenenka" regulated by Chapter 26.3 of the Tax Code. The single tax is paid at the place of business, in the same declaration UTII served. The documents for registration with this type of tax must be submitted during 5 days from the start of operations.
For reporting on "vmenenke" required declarationUTII and reporting facility for the general or the simplified tax system. Organization UTII are also required to provide the tax accounts, since they are not exempt from the bookkeeping. Deadline UTII declaration - not later than the 20th day of the month following the end of the tax period. Himself tax shall be paid not later than 25 th.
Single tax on temporary workcalculated on the potential rather than actual income. A calculation of the possible income calculated physical characteristics of your activity: services for visitors, the area of the room, the number of workers and equipment, etc. Here on their account need to pay increased attention. In what form to keep records of physical performance - you decide (in the tax code and the current is not regulated by the Russian legislation).
In order to calculate UTII need to look atArticle 346.29 Tax Code of your activity and the basic rate of return for him, calculated per unit of physical measure. Then you multiply the basic rate of return on their fizpokazateli and the deflator coefficient K1, it is established by the RF Government every year (in 2011 it is 1,372). As a result, you get the value of the estimated revenue calculated to you legislators and officials.
If the entrepreneur combines activities taxable UTII, on the other, does not fall under "vmenenku"He is obliged to keep the so-called" separate accounting ", that is to separate the costs and revenues from UTII costs and other types of income.
Also UTII "vmenenschiki" not exempt fromcontributions for compulsory pension insurance, temporary disability and maternity, health insurance, accident insurance, deduction of personal income tax from employees' wages.