Household services ENVD. Calculation of ENVD for household services
Changes in taxation issues will also affect entrepreneurs paying UTII in 2019. In particular, from 2015, all sole owners of small companies, regardless of the taxation procedure, will be required to pay property tax to the treasury, calculated at the cadastral value. Separate innovations will affect the order of filling tax return.
Entrepreneurs pay property tax on UTII
Since the beginning of the year, new rules have come into force that oblige entrepreneurs to pay tax on immovable assets to the treasury. This mandatory fee will be calculated at the cadastral price, which is more reflective of market value object.
In order to determine the amount of property tax, an entrepreneur will need:
- Establish which real estate objects are in his ownership (tenants do not pay tax);
- Determine whether the assets are included in the list of taxable objects, which is formed at the level of each separate region;
- Calculate the amount of tax and enter it in the declaration.
It should be noted that regardless of the regional affiliation, business and shopping centers, as well as separate rooms in them, offices, retail outlets and points Catering fall under.
New form of the UTII declaration
From 2015, entrepreneurs paying imputed income tax will be required to submit a declaration to tax authorities v in electronic format... Its form can be downloaded from the official website of the Federal Tax Service. At the same time, two important rules apply to the document itself:
- There is a special section in the declaration form that allows you to correct tax base, taking into account the period when the individual entrepreneur was registered and actually carried out economic activities;
- The new document form will have to be filled out not only for 2019, but also for 2018.
UTII: important innovations
The procedure for calculating imputation tax for individual entrepreneurs in 2019 will remain the same. In particular, it will be possible to establish the amount of the obligatory payment to the budget by the formula:
UTII = Basic rate of return (DB) * physical value (FZ) * K1 * K2 * 15%.
This formula is applicable for calculating tax for one month. However, since the payment is made quarterly, the resulting value is multiplied by three. Wherein:
- DB is a normative indicator that determines government bodies depending on the type economic activity entrepreneur;
- Federal Law is established by the type of economic activity and can be expressed in square meters work space or the number of employees;
- К1 is an important macroeconomic indicator - the GDP deflator, which is calculated annually by the specialists of the Ministry of Economic Development of Russia.
- K2 is the regional tax adjustment factor set by the municipal government.
If the individual entrepreneur does not calculate UTII for the entire month, then the value calculated by the formula is multiplied by the number of days worked and divided by the total number of days in a given month.
Thus, in 2019, entrepreneurs working on UTII were affected by some changes tax legislation... From now on, they will have to pay tax on the cadastral price of the real estate asset, and the declarations will be submitted to the Federal Tax Service Inspectorate in electronic form. The K1 indicator, which is the basis for calculating the payment for imputed income, has also changed due to inflation.
Select the heading 1. Business law (235) 1.1. Business start-up instructions (26) 1.2. Opening of IP (27) 1.3. Changes in EGRIP (4) 1.4. IP closure (5) 1.5. LLC (39) 1.5.1. Opening an LLC (27) 1.5.2. Changes in LLC (6) 1.5.3. Liquidation of LLC (5) 1.6. OKVED (31) 1.7. Licensing entrepreneurial activity(13) 1.8. Cash discipline and accounting (69) 1.8.1. Payroll (3) 1.8.2. Maternity payments(7) 1.8.3. Temporary disability allowance (11) 1.8.4. General issues accounting (8) 1.8.5. Inventory (13) 1.8.6. Cash discipline (13) 1.9. Business checks (17) 10. Online cash desks (14) 2. Entrepreneurship and taxes (413) 2.1. General issues of taxation (27) 2.10. Professional income tax (7) 2.2. USN (44) 2.3. UTII (46) 2.3.1. Coefficient K2 (2) 2.4. OSNO (36) 2.4.1. VAT (17) 2.4.2. Personal income tax (8) 2.5. Patent system (24) 2.6. Trading fees (8) 2.7. Insurance premiums (64) 2.7.1. Extrabudgetary funds(9) 2.8. Reporting (86) 2.9. Tax incentives(71) 3. Useful programs and services (40) 3.1. Taxpayer LE (9) 3.2. Services Tax Ru (12) 3.3. Services pension reporting(4) 3.4. Business Pack (1) 3.5. Online calculators (3) 3.6. Online inspection (1) 4. Governmental support small business (6) 5. STAFF (103) 5.1. Vacation (7) 5.10 Labor remuneration (6) 5.2. Maternity benefits (1) 5.3. Sick leave(7) 5.4. Dismissal (11) 5.5. General (22) 5.6. Local acts and personnel documents (8) 5.7. Labor protection (9) 5.8. Hiring (3) 5.9. Foreign personnel (1) 6. Contractual relations (34) 6.1. Bank of agreements (15) 6.2. Conclusion of a contract (9) 6.3. Additional agreements to the contract (2) 6.4. Termination of the contract (5) 6.5. Complaints (3) 7. The legislative framework(37) 7.1. Clarifications of the Ministry of Finance of Russia and the Federal Tax Service of Russia (15) 7.1.1. Types of activity on UTII (1) 7.2. Laws and regulations (12) 7.3. GOSTs and technical regulations (10) 8. Forms of documents (82) 8.1. Source documents(35) 8.2. Declarations (25) 8.3. Powers of attorney (5) 8.4. Application forms (12) 8.5. Decisions and protocols (2) 8.6. LLC Charters (3) 9. Miscellaneous (25) 9.1. NEWS (5) 9.2. CRIMEA (5) 9.3. Lending (2) 9.4. Legal Disputes (4)The single tax on imputed income is called the most convenient taxation system for individual entrepreneurs, since it replaces almost all taxes payable. The activities for which this system is permitted affect retail trade, service industry, etc. The choice in favor of UTII has already been made by about 2.3 million Russian individual entrepreneurs, so any changes in the rules for calculating it will certainly cause a lot of discussion. In 2015, businessmen will pay more for UTII, and this is the main news for entrepreneurs who do not plan to switch to another tax system.
How to calculate the flat imputed income tax
First of all, you need to understand the concept of "imputed income". This is the name of the potential income, which can be calculated using such variables as the base rate of return, two coefficients, as well as a certain physical indicator. Basic return means a value expression potential profitability in relation to a unit of physical indicator (the number of employees of the enterprise, the area of the outlet, etc.) This is a conventional value that can be found in a special reference book published on the websites of the Federal Tax Service.
As for the coefficients, one of them is a deflator - it is tied to the index consumer prices, and the second is considered lower - it is always less than 1.0 and is set by the relevant departments of the municipalities. To determine the value of the second coefficient, officials take into account many factors: the seasonality of the business, the specifics of the place of business, etc.
The UTII rate for today is 15%, so the amount of tax payable will be equal to:
Tax = Imputed income * 0.15
Changes UTII in 2015
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During 2014, many entrepreneurs predicted the abolition of UTII in 2015, but legislators decided to leave this system taxation. At the same time, there were some serious changes. An unpleasant surprise it became that with the help of this tax it was decided to increase the tax burden on individual entrepreneurs, which in actual figures would mean an increase in payments by 7.5%. This will happen due to the increased coefficient-deflator, which in 2015 will be equal to 1.798. Thus, it will almost double the tax base, which, undoubtedly, should be taken into account by individual entrepreneurs who decide to stay on UTII this year.
Good day! I continue to write articles about. Today is the topic, how to correctly calculate the UTII tax in the provision of personal services... Let me clarify right away that the services for the repair of vehicles, service stations, maintenance, car washes and tire fitting are highlighted in a separate heading and do not belong to simple household services ().
Quite often, aspiring entrepreneurs cannot figure out how to correctly calculate the tax for their activities.
Household services were no exception, and for this very reason I decided to disclose this topic in as much detail as possible, as well as give several calculation options.
UTII tax for household services
To calculate the taxation of UTII in the provision of personal services, you must use the general one.
In fact, there are not so many differences when calculating the tax for personal services from other types of activities. The main difference is the value of DB (basic profitability) and FP (physical indicator).
Let's consider the calculation of personal services in more detail:
UTII formula: (UTII = DB * FP * K1 * K2 * 15%)- this formula is the same for all types of activity and is always used when calculating the UTII tax (perhaps, except for exceptions in the form).
Let's now find all the unknowns for calculating the UTII tax in the provision of personal services:
DB (basic profitability), you can see its value in my article "", in the same article you will find the value of FP (physical indicator, since these two variables are inextricably linked with each other.
I will not drive you through the articles and will write out these values here:
Basic profitability for consumer services = RUB 7,500
Physical indicator= the number of employees engaged in the provision of personal services, if your form of ownership is an individual entrepreneur, then (the number of employees engaged in the provision of personal services, including the entrepreneur himself).
An example of calculating UTII for personal services
I will give 2 examples of calculating the tax to make it clearer:
1) Suppose an entrepreneur has his own workshop in which he provides a service for the repair of household appliances. The workshop is located in the city of Megion, KhMAO Tyumen region(I cite the city of Megion as an example, since I myself live in this city).
I need to find unknown formulas UTII = DB * FP * K1 * K2 * 15%
a) Basic return= RUB 7,500 - this database size is the same for all consumer services.
b) Physical indicator= 1 - since the entrepreneur is engaged in the provision of services himself without employees, it turns out that only he is engaged in the provision of personal services and therefore FP = 1
v) K1- which is adopted at the government level annually and its size is the same for all types of activities, in 2015 the size of K1 = 1.798
G) K2- the coefficient K2 is taken at the administration level for each type of activity and for each city (town, village, etc.) separately, so to find out its value, I just need to visit the website of the Megion administration and see its size. For this type of activity, the size K2 = 0.7
Let's make the calculations:
UTII for consumer services = 7500 * 1 * 1.798 * 0.7 * 15% = 1,415 rubles. 93 kopecks - this is the size of the tax, it should be noted right away that this is a tax for 1 month. Since the reporting period for UTII is a quarter, the calculations for the tax declaration are carried out for 3 months (quarter), the total UTII tax for the quarter = 1415.93 * 3 = 4247 rubles. 79 kopecks
Now let's consider the same situation, only the entrepreneur has 3 employees.
In this case, we get:
DB = 7,500 rubles.
FP = 3 (employee) +1 (entrepreneur) = 4
The total calculation of the UTII tax for personal services will be equal to = 7,500 * 4 * 1,798 * 0.7 * 15% = 5,663 rubles. 70 kopecks. - the size of the UTII tax for 1 month, for the quarter 5,663 rubles. 70 kopecks * 3 = 16 991 rubles. 10 kopecks
This is how the UTII tax is calculated for household services. In your case, the changes will only be FP (number of employees) and K2 - which is adopted for your type of activity in your city.
Currently, many entrepreneurs use this Internet accounting to switch to UTII, calculate tax, contributions and submit reports online, try it for free. The service helped me save on the services of an accountant and saved me from going to the tax office.
Procedure state registration An individual entrepreneur or LLC has now become even easier, if you have not yet registered your business, prepare documents for registration completely free of charge without leaving your home through the online service: Registration of an individual entrepreneur or LLC is free for 15 minutes. All documents comply current legislation RF.
If you have any questions, as always you can ask them in the comments or in my group social network Contact "
To calculate the UTII tax for individual entrepreneurs in 2015, you need to use the K1 coefficient equal to 1.798. Among the innovations affecting the use of imputation are an increase in the amount of fixed insurance payments for entrepreneurs and the taxation of real estate, to which not everyone is used to it. Together with the UTII tax, individual entrepreneurs will have to list fees for real estate which they use in their activities. In 2015, its cadastral value is taxed.
How to reduce the UTII tax for individual entrepreneurs in 2015
To reduce the UTII tax for individual entrepreneurs in 2015, you need to list insurance premiums... For entrepreneurs who conduct business alone without outside help, you need to pay to the Pension Fund of Russia and FFOMS fixed amount equal to 22261.38 (18610.80 - in Pension Fund, 3650,58 – health insurance). If the individual entrepreneur registers or ceases to operate within a year, the cost insurance year recalculated. First, they take the number of months fully worked, multiply them by the minimum wage and the contribution rate. Then the balance of contributions for last month by the number of days worked. To do this, the minimum wage is multiplied by the number of calendar days of this month and divided by the number worked (including the day of registration / deregistration), then the result obtained is multiplied by the PFR rate (FFOMS). Fixed contributions the entrepreneur must send by December 31st. He chooses the frequency and amount of deductions himself. These can be monthly or quarterly payments, the same amounts or at the discretion of the individual entrepreneur. All contributions can be paid once. But if the income for the worked year exceeded 300,000 rubles, then by April 1 it will be necessary to transfer 1% of the amount of the excess to the Pension Fund of the Russian Federation for pension contributions... Entrepreneurs who hire employees, in addition to "their" contributions, must make monthly (up to the 15th) deductions for their employees.
At the end of the quarter for which the UTII tax for individual entrepreneurs is calculated in 2015, the contributions must actually be transferred. This means that if an entrepreneur sent the amount of insurance contributions, for example, on April 10, and the statements on the imputation must be submitted by April 20, it is no longer possible to reflect the contributions in the declaration, and it will not be possible to reduce the tax either. Reporting period for UTII - a quarter, in this case from January 1 to March 31. Contributions are transferred after its completion, and it doesn't matter that the report has not yet been sent to the tax office.
Individual entrepreneurs without employees can reduce UTII for a quarter by the entire amount of contributions paid without restrictions. Even if the result is zero or negative tax payable. But entrepreneurs with employees reduce the fee only up to 50% and only for contributions transferred during the quarter for employees. They have no right to include "their" payments in the calculation.
Property tax for individual entrepreneurs on UTII in 2015
About the need to pay property tax individual entrepreneurs on UTII in 2015 from real estate objects with cadastral value, there is a letter from the Ministry of Finance No. 03-11-11 / 13667 dated 03.13.15. It says that an individual entrepreneur must pay property tax, as individual... This year, there is no need to pay this fee to those entrepreneurs who have not published a list of cadastral property with a fixed value in the regions as of January 1. Unfortunately, the UTII tax for individual entrepreneurs in 2015 cannot be reduced by additional expenses in the form of payment for property, since physical indicators basic return it has no effect.
Arithmetic, frankly speaking, is not difficult, at least at first glance. However, you need to keep quite a lot of rules in your head, and do not forget that I can change these rules every quarter, not necessarily globally, but the Ministry of Finance cannot do without it. In order not to change something. And this means that the entrepreneur will either follow the changes himself and calculate everything, or he will look for another way. Spending money on an accountant is often not profitable, it is both risks, and time for communication, and quite serious expenses. And, frankly speaking, not a lot of business. For those who use the Internet 🙂 it is advisable to choose an online service for an individual entrepreneur, where there would be a calculator of taxes and contributions (and this is important, since the tax can be reduced by contributions), and a reporting calendar, and trading, and reporting , and something else. It would seem that this is a miracle, but they do not exist in business? There have been technological revolutions, and this is exactly the case. More and more business processes are moving to the Internet, and the management of IP is also affected - in Russia, IP on this tax system can solve almost any task of doing business online. It is possible and necessary, of course, to recommend the online service Kontur Elba - it was he who for the first time in Russia proposed for UTII a solution to the problems of calculating taxes and contributions, reporting and trade. Today he knows much, much more, and is constantly evolving, so that his opportunities will be enough for both individual sole proprietors and employers. You can get to know Elba very simply - registration is quick and free, and then you can use all the features of the service for a month (he will calculate the UTII tax for you, show you how and when you can reduce it, etc.).