The procedure for using the coefficients k1 and k2 envd. Correction coefficients UTII Tax correction coefficient k2
UTII is understood as a single tax on imputed income, it was introduced in 1998. Organizations and individual entrepreneurs can switch to this type of taxation by own will, although more recently the special regime was of a compulsory nature
In order to calculate UTII, you need to know the tax rate, business income of an organization or individual entrepreneur, as well as deflator coefficient. The latter is calculated in different ways, and if K1 depends on the decision of the Ministry of Economic Development, then K2 must be determined by acts at the place of registration of the organization.
K1 is a deflator, thanks to which you can take into account the prices of various goods and services for the previous year. K2, on the contrary, is the deflator of the underlying business return. This indicator used to adjust the factors that affect the rate of income depending on a particular type of activity.
Here are just some of the factors that can affect the odds:
- the amount of profit for a specific period of time;
- availability of transport and its quantity;
- the area of information stands located on the street and used to advertise the product;
- features of the territory in which entrepreneurs carry out their activities;
- the mode by which organizations operate;
- seasonal work and so on.
Application
Do not think that two different coefficients are used in the same way. Thus, the use of the first coefficient is due to the very value of the tax: payments sent to the budget are calculated not from the income that the entrepreneur managed to receive for a certain period of time, but from the so-called imputed income - from that which the organization receives for a specific period of time.
As for the size of income for each activity, the legislators do not change it, preferring simply to adjust the coefficients K1 and K2. K1 increases the tax of an organization or individual entrepreneur, taking into account inflation.
If K1 operates throughout the country, then K2 is set every year local authorities. There is a fundamental difference between K1 and K2 - for example, K2 acts primarily to reduce the total amount of tax that is supposed to be paid.
It is clear that different type activities can bring different incomes, so levying the same tax is at least unfair. To regulate taxation, local legislation uses just K2.
The value of the regulatory coefficient K1 in 2020 is 2.009. As for the reduction factor K2, it is set by the municipal authorities, so sometimes it is not easy to find information about it. But this year it will range from 0.005 to 1.
UTII should be paid every quarter, and before that, calculate according to the formula:
tax for 3 months = imputed income for the same period + rate
The rate should be found in the region in which the organization is registered. As a rule, almost everywhere it is 15%, but the authorities can lower this figure to 7.5%.
If we are talking about imputed income for 12 months, then three indicators are needed to calculate it: K1, K2 and the profitability of the organization for the month.
As for the amount of imputed income, it can be calculated as follows:
imputed income for three months \u003d basic income calculated for 1 month * the amount of physical. indicators for 3 months * K2 * K1
It also happens that the organization does not immediately switch to UTII, but does it, for example, in the middle of the quarter. In this case, UTII will be calculated starting from the date when the organization was registered:
imputed income for the month when the organization was registered = basic profitability accrued for 1 month * physical. indicator for the month * (the number of days that the company was registered on UTII / total days in a month) * K2 * K1
Now let's look at a few examples. The option will be considered at mid-quarter.
A certain individual entrepreneur sells goods at retail through a store. The store area is 50 sq.m. The rate is 15%. At the same time, the basic profitability of this entrepreneur is 1,800 rubles per square meter.
The coefficient K1 is equal to 2.009. As for the K2 coefficient, the local authorities estimated it at 0.5.
Suppose that the company switched to UTII taxation on January 23 of the current year. Then the tax for this month should be calculated in 9 days, but for the next two months - in full.
1800 * 50 / 31 * 9 * 0.5 * 2.009 = 26246.61 where
1800 is the basic yield per sq.m., 50 – total area shop, 31 - the number of calendar days in January, 9 - the number of days for which the tax should be calculated, last 2 indicators are coefficients K2 and K1.
In order to calculate income for the next two months, you need:
1800 * (50 + 50) * 0,5 * 2,009 = 180 810
To obtain total amount income, you need to add the two resulting indicators for incomplete January, as well as full February and March. The result will be:
25 018 + 172 350 = 207 056,61
To obtain UTII, we multiply the total amount of income by the local rate. It turns out:
207056,61 * 15% / 100% = 31 105,8
Approximately UTII can also be calculated if the company stopped using this type of taxation in the middle of the quarter.
Minimum and maximum size
Bottom frames | 0,005 |
Top frames | 1 |
When the deflator coefficient rises or falls, it is especially strongly reflected in the IP. It's all about what individual entrepreneurs pay insurance premiums in the FFOMS and the PFR in fixed amounts, which is prescribed in article 14.
Information on the coefficients is presented in this news release.
K2 coefficient
This coefficient very important when calculating tax. Unlike the K1 coefficient, which is corrective in principle and largely depends on inflation, the K2 coefficient is primarily a downward one and is used to equalize the business used in different regions of the country.
Of course, it is very difficult to compare the revenue, for example, in a small stall in a small village and a store in the center of the capital. That is why this coefficient was called reducing, it can vary in different indicators, which, nevertheless, should not exceed one. The K2 coefficient is taken depending on the current economic state of a particular region of the country.
The K2 coefficient may change over time - for example, if the economic condition of the region has become better or worse. So, if the K2 coefficient this year is 0.7, then if it decreases to 0.6, it will save small businesses a decent amount in taxes.
Every year, K2 is approved by the local authorities until November 20 for the next year, so if you need to revise it and apply to the local authorities for a reduction, then this should be done as soon as possible so that the coefficient starts working from next year.
To determine the coefficient, you need to clearly know and understand the following:
- the type of activity that you are engaged in, since sometimes you need to connect the range of goods sold;
- the exact one on which the activity is carried out;
- the number of employees.
When an organization fills out a declaration, the K2 indicator must be indicated in column 9, section 2. It should be borne in mind that the coefficient can be set for a long period without a time frame.
As for the documentation that establishes the reduction factor, it can enter into force no earlier than one month after it is published, and no earlier than January 1 of the next tax period.
K2 indicators depending on the type of activity
No. p / p | Kinds entrepreneurial activity | K2 coefficient value |
---|---|---|
1 | Provision of household services | 0,85 |
2 | Provision of veterinary services | 1 |
3 | Car repair, maintenance and washing services Vehicle | 1 |
4 | Provision of services for the provision of temporary possession (and use) of parking lots for motor vehicles, as well as for the storage of motor vehicles in paid parking lots | 1 |
5 | Provision of motor transport services for the transportation of goods | 1 |
6 | Provision of motor transport services for the transportation of passengers | 0,9 |
7 | Retail | from 1 and below |
Changes 2020-2021
From January 1, 2020, individual entrepreneurs will not be able to apply UTII, as well as the patent system, if they sell three groups of goods subject to mandatory labeling. These include medicines, shoes, fur coats and other products made from natural fur (paragraph 12 of article 346.27, subparagraph 38 of paragraph 2 and paragraph 1 of paragraph 3 of article 346.43 of the Tax Code as amended by Law No. 325-FZ).
When selling at least one unit of such a product, the right to UTII will be lost. If the entrepreneur used UTII, then he switches to common mode taxation.
As follows from federal law dated September 29, 2019 No. 325-FZ, with On January 1, 2021, UTII is completely canceled in the Russian Federation.
is a correction factor. With its help, various factors that affect the basic profitability from various types of business activities are adjusted for. For example, the range of goods, seasonality, mode of operation, income, etc. This is stated in paragraph 6 of the Tax Code of the Russian Federation.
K1 UTII coefficient - deflator
K1 UTII is used in the formula when calculating UTII the amount of basic profitability for the “imputed” type of activity is multiplied (clause 4).
The deflator coefficient is set annually for each subsequent calendar year. Coefficient K1 for UTII "imputation" is set in the following values
to the menu
BASIC PROFIT RATIO K2 UTII 2020 who claims activities in several areas, validity period when the coefficient is not set
The coefficient K2 for UTII for 2020 is necessary to calculate the single tax on imputed income, you need to know the adjustment coefficient K2 for UTII for 2020. The value of this coefficient varies from 0.005 to 1 inclusive. It is established by the regional authorities for a period of at least one year.
The value of the K2 coefficient is applied in. When compiling, reflect it on line 090 of section 2 of the form approved by order of the Federal Tax Service of Russia dated January 23, 2012 No. MMV-7-3 / 13.
Who approves K2 UTII 2020
The value of K2 is determined by the authorities of municipalities - districts, urban districts, as well as legislators of federal cities, such as St. Petersburg. To determine exactly which correction factor to use, you need to look at local regulations. (see below)
The value of the coefficient K2 for imputation can be clarified for you at the place of implementation of activities that fall under UTII, or use the data provided tax authorities on their website.
The current rules that regulate UTII and, in particular, establish K2 correction factors or methods for calculating them, you will find in the regional legislative acts. It is enough to select your region and in the information that opens - the municipality.
Note: Last, choose depending on where you are doing business.
And which municipality to choose if the organization operates in several regions at once?
For example, it transports goods throughout Russia. In this case, determine the value of K2 on the basis of the regulatory documents of the municipality in which the company was tax registered as a UTII payer. This follows from the provisions of paragraph 2 of the Tax Code of the Russian Federation and in the letter of the Ministry of Finance of Russia dated October 25, 2010 No. 03-11-11 / 282.
Validity period of approved K2
The period during which the established K2 must be applied may not be limited in time. At the same time, local authorities can approve a correction factor for a specific year.
How to calculate UTII when K2 is not installed
It happens that the local normative document establishing K2 for UTII, no. And it happens that it exists, but by the beginning of this year it has not entered into force. How to be in such situations?
It is necessary to proceed from how the new K2 will affect the tax burden. By general rule acts tax legislation come into force one month after publication and not earlier than the 1st day of the next tax period (clause 1).
In the first case (K2 is not approved), UTII is calculated based on the base yield, the amount of which is given in paragraph 3 of the Tax Code of the Russian Federation (definition of the Supreme Arbitration Court of the Russian Federation dated May 29, 2009 No. VAS-3703/09).
In the second case the value of the correction factor that was in effect last year is used. Such rules are established by paragraph 7 and paragraph 1 of the Tax Code of the Russian Federation.
The value of the coefficient K2 UTII 2020 may consist of separate sub-coefficients. Such a division may be provided by local authorities. The basis is subparagraph 3 of paragraph 3 of the Tax Code of the Russian Federation.
The value of K2, which consists of sub-coefficients, can be determined by multiplying the values of these components among themselves. The result of arithmetic up to the third decimal place. As a result, a single value can be from 0.005 to 1.0 inclusive. This is established by paragraphs 6, 7 and 11 of the Tax Code of the Russian Federation.
Duration of activity on UTII for the calculation of K2
can affect only if a special sub-factor is provided by the local authorities. It can take into account the "mode of operation" and "seasonality". Such clarifications are contained in the letters of the Federal Tax Service of Russia dated September 15, 2011 No. ED-3-3 / 3101 and dated January 23, 2009 No. ShS-22-3 / 59.On one's own change K2 for imputation taking into account the actual duration of doing business during the quarter, the organization is not entitled. Paragraph 6 of Article 346.29 of the Tax Code of the Russian Federation does not provide for this.
HOW to find for your region the Law on approval of types of business activities in respect of which a single tax on imputed income is paid, and the values of adjusting coefficients of basic profitability K2?
The K2 search algorithm is applicable for any region: Smolensk, Orlov, Ryazan, Yaroslavl, Tula, Moscow, Moscow region, St. Petersburg, Vladivostok, Khabarovsk, Yakutia, Voronezh, Kaluga, Ivanovo, Kursk, Lipetsk, Rostov-on-Don, Saratov, Leningrad region, Chelyabinsk, Yekaterinburg, Sverdlovsk region, Perm, Izhevsk, Irkutsk, Krasnoyarsk, Omsk, Novosibirsk, Chita, Omsk, Krasnodar, Astrakhan, Volgograd, Kazan, Tatarstan, Nizhny Novgorod, Penza, Samara, Saratov, Orenburg, Kirov.
If you have not found the law that determines the K2 UTII coefficient, you can use the following service. You need to know your region number. Everyone knows it: it is written on the registration numbers of cars. Or the first two digits of the TIN.
Below you will be offered a list of regions and laws of municipalities for which a law on a single tax on imputed income (UTII-imputation) has been adopted, these laws give the value of the base yield and coefficient K2 for calculating UTII.
K2/k2 UTII for all regions of Russia for 2020
01 Republic of Adygea | 02 Republic of Bashkortostan |
03 Republic of Buryatia | 04 Republic of Altai |
05 Republic of Dagestan | 06 Republic of Ingushetia |
07 Kabardino-Balkarian Republic | 08 Republic of Kalmykia |
09 Karachay-Cherkess Republic | 10 Republic of Karelia |
11 Komi Republic | 12 Republic of Mari El |
13 Republic of Mordovia | 14 Republic of Sakha (Yakutia) |
15 Republic of North Ossetia-Alania | 16 Republic of Tatarstan |
17 Tuva Republic | 18 Udmurt Republic |
19 Republic of Khakassia | 20 Chechen Republic |
21 Chuvash Republic | 22 Altai Territory |
23 Krasnodar Territory | 24 Krasnoyarsk Territory |
25 Primorsky Krai | 26 Stavropol Territory |
27 Khabarovsk Territory | 28 Amur Region |
29 Arkhangelsk Region and Nenets Autonomous District | 30 Astrakhan region |
31 Belgorod region | 32 Bryansk region |
33 Vladimir region | 34 Volgograd region |
35 Vologda region | 36 Voronezh region |
37 Ivanovo region | 38 Irkutsk region |
39 Kaliningrad region | 40 Kaluga region |
41 Kamchatka | 42 Kemerovo region |
43 Kirov region | 44 Kostroma region |
45 Kurgan region | 46 Kursk region |
47 Leningrad region | 48 Lipetsk region |
49 Magadan region | 50 Moscow region |
51 Murmansk region | 52 Nizhny Novgorod region |
53 Novgorod region | 54 Novosibirsk region |
55 Omsk region | 56 Orenburg region |
57 Oryol region | 58 Penza region |
59 Perm region | 60 Pskov region |
61 Rostov region | 62 Ryazan region |
63 Samara region | 64 Saratov region |
65 Sakhalin Region | 66 Sverdlovsk region |
67 Smolensk region | 68 Tambov region |
69 Tver region | 70 Tomsk region |
71 Tula region | 72 Tyumen region |
73 Ulyanovsk region | 74 Chelyabinsk region |
75 Trans-Baikal Territory | 76 Yaroslavl region |
77 city Moscow | 78 Saint Petersburg |
79 Jewish Autonomous Region | 86 Khanty-Mansi Autonomous Okrug-Yugra |
87 Chukotka | 89 Yamalo-Nenets Autonomous Okrug |
91 Republic of Crimea | 92 city Sevastopol |
The main change in UTII, prepared for individual entrepreneurs in 2020, is its upcoming cancellation. But while it is still valid, you need to correctly calculate the tax and pay it on time. To do this, you will need to clarify the deflator coefficient K1 and not miss the deadlines.
Last year of application of the regime
tax regime UTII should be canceled from the beginning of 2021. This is enshrined in paragraph 8 of Article 5 of Law No. 97-FZ of 06/26/2012. The tax was introduced as a temporary measure to support nascent small businesses. Over the past 8 years, the question has been periodically raised that it is time to cancel imputation. So far, she has managed to avoid this fate, but the coming year will still be the last for the regime.
Until recently, there was hope that legislators would extend the UTII. This was insisted on by the business community headed by Boris Titov, Commissioner for Entrepreneurs' Rights under the President of the Russian Federation. However, according to the portal Lenta.ru, the Government refused to consider the issue of extending the preferential regime. Therefore, the main change in 2020 for individual entrepreneurs on UTII is that it is time to think about alternatives taxation.
Note. In a particular territory, UTII is introduced and terminated by the regulations of municipal authorities. It is possible that somewhere it can be canceled before 2021. For example, this decision has already been made by some municipalities Perm region.
In addition, the question was raised about the prohibition of imputation for trade in marked goods. Corresponding changes in tax code are being prepared for government consideration. If the bill is passed, sellers of goods subject to mandatory labeling will lose the opportunity to apply UTII even before its widespread abolition.
Will the tax go up?
To understand whether you have to pay more tax on imputation, you need to refer to the formula for calculating it. UTII for the quarter before deductions is calculated as follows:
(AF 1 month + FA 2 months + FA 3 months) x BD x K1 x K2 x Rate
In this formula, there are 3 values that are spelled out in the Tax Code:
- FI - a physical indicator for each month of the quarter, for example, the area of the store, the number of employees or vehicles;
- DB - basic profitability per unit of physical indicator;
- The tax rate is 15%.
The values from paragraphs 1 and 2 are enshrined in Article 346.29 of the Tax Code of the Russian Federation and do not change. The tax rate is regulated by Article 346.31 of the Tax Code of the Russian Federation. Municipal authorities have the right to reduce it for certain types activities. But in most cases, the maximum rate applies.
But the other two parameters can change:
![](https://i2.wp.com/moneymakerfactory.ru/Pics/verstka/img-721-1569146123.jpg)
So, an increase in the amount of UTII before applying the deduction of insurance premiums may be associated with the coefficient K1. This indicator depends on inflation and constantly demonstrates a small but steady growth. In 2017, it was equal to 1.798, in 2018 - 1.868, in 2019 - 1.915. The K1 coefficient for 2020 will be approved in late October - early November.
Deadlines for reporting and paying taxes
No changes related to the timing are planned yet. It will still be necessary to submit a UTII declaration once a quarter to tax office in which the entrepreneur is registered. The deadline is the 20th day of the month following the reporting one. The calculated amount of tax must be paid before the 25th day of the same month in which the declaration is submitted.
Sometimes the deadline falls on a holiday or weekend. As a general rule, in this case, it is transferred to the next next business day. In Table 1, you can see all the important dates, taking into account such transfers.
One of important factors for calculus tax collection from individuals, legal entities and PI are the deflator coefficients. One of them is the base rate of return - this is K2 for UTII for 2018, a table with established amounts of return is given by the Tax Code of the Russian Federation in article 346.29. The purpose of the coefficient K1 is to increase UTII in accordance with the growth of industrial prices, that is, adjusting the tax for inflation. Typically, an increase consumer prices entails an increase in the size of UTII.
Coefficients K1 and K2 of UTII in 2017 are set at State level. K1 is a deflator that is used to calculate UTII, is set at the federal level and does not change throughout the year. And the deflator coefficient K2 depends on the base rate of return and the local administration. Its purpose is to reduce taxes. This coefficient cannot be higher than 1.0.
What does basic income mean? This is the potential amount of income received by an entrepreneur in a certain business sector during one month of doing business. The Tax Code in article 346.29 gives the amount of basic profitability for calculating K2 according to UTII for 2017, the table contains data based on one physical indicator.
So, for independent calculations of UTII, an entrepreneur needs three indicators:
- Base Yield(Article 346.29 of the Tax Code of the Russian Federation).
- Deflator coefficient K1.
- Deflator coefficient K2.
The first indicator has already been mentioned above, but how to determine the last two indicators, we will tell further in our article.
How to determine the indicators K1 and K2?
Adjustments to the indicators of deflator coefficients are made by the Ministry of Economic Development of the Russian Federation. Installed at the end of the current year no later than November 20. In the event that no amendments have been made before this date, the indicators remain unchanged and are valid until November 20 of the following year.
Deflator coefficient K2
As noted above, K2 is a downward indicator that is necessary to equalize entrepreneurial activity in various regions of Russia. In most regions, it remains unchanged for several years. The correction factor K2 includes several concepts:
- the amount of income received;
- work regime of employees;
- product range;
- seasonality;
- the number of vehicles involved in the business.
During the year, K2 does not change, but in accordance with Articles 4 and 5 of the Tax Code of the Russian Federation, exceptions may be made to the rule. So, according to the Order of October 20, 2015 No. 772, the government of the Russian Federation established new indicators when calculating the single tax K1 and K2.
To determine the K2 coefficient for UTII for 2017, you need to refer to the official portal of the Federal Tax Service, where the choice of the region is presented in the upper left corner. Having selected the required region, you need to go down the page and find a link to regulations approved by the territorial municipalities. By clicking on the link, the text of the document will open, where K2 for 2017 UTII will be indicated.
K2 is installed and valid for one year in the territory locality where the company is registered as a UTII payer. The coefficient, in view of its content of several concepts, is a product of indicators that take into account a certain type of activity, as well as the mode of work, seasonality, etc. Its maximum degree can be 1.0, and the minimum - 0.005.
Deflator coefficient K1
Compared to K2, the K1 coefficient for UTII for 2017 is quite easy to determine. This indicator is approved by the legislation of the Russian Federation every year and is the same for all taxpayers of the single tax. As for 2017, in accordance with Government Decree No. 698, its result is equal to the previous two years, that is, 1,798. Due to the fact that the level of the coefficient has not changed, the calculation of UTII will remain the same.
Due to the fact that this result has been unchanged for 3 years, it is quite possible that in 2018 it will be adjusted. You can learn about the changes on the pages of the accounting and tax press.
K1 and K2 in the calculation of UTII
The coefficient K1 and K2 are always involved in the calculation of UTII. These indicators are multiplied by the established amount of basic profitability for a certain type of activity.
Knowing the coefficients allows the entrepreneur to independently make calculations on single tax, as well as to compare the obtained data with the results of calculations of employees tax service. In case of discrepancies, it is possible to identify the error in a timely manner and resolve possible disputes.
Organizations and entrepreneurs applying UTII must quarterly calculate and pay the imputed tax. This is a direct obligation of all payers of UTII, established by the Tax Code of the Russian Federation (Article 346.30, paragraph 1, paragraph 3 of Article 346.32 of the Tax Code of the Russian Federation). How UTII is calculated, we will tell in this consultation. We also give an example of calculating UTII. And we will tell you if there is a UTII calculator online 2019.
Formula for calculating UTII
You need to calculate UTII according to the following formula (clause 1 of article 346.29, clause 1 of article 346.31 of the Tax Code of the Russian Federation):
The amount of UTII \u003d NB * CH,
- NB - tax base (imputed income) for the quarter;
- CH - tax rate.
Imputed income: how to calculate
If an organization (IP) was a UTII payer during the entire quarter, then the tax base (imputed income) for the quarter is calculated according to the following formula (clause 2, clause 4, article 346.29 of the Tax Code of the Russian Federation):
Tax base (imputed income) for the quarter = DB * (FI1 + FI2 + FI3) * K1 * K2,
- DB - basic profitability per month;
- FP1 - the value of the physical indicator for the first month of the quarter;
- FP2 - the value of the physical indicator for the second month of the quarter;
- FP3 - the value of the physical indicator for the third month of the quarter;
- K1 - deflator coefficient;
The value of the physical indicator and the basic profitability per month for each type of business activity are determined in accordance with paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation.
UTII formula: calculation of the tax base for an incomplete month
If the organization (IP) switched to payment of UTII during the quarter, then the tax must be calculated starting from the date of registration as an imputed tax payer (clause 10, article 346.29 of the Tax Code of the Russian Federation). At the same time, the tax base (imputed income) for the month in which the organization (IP) began to apply UTII is determined by the formula:
Tax base (imputed income) for the month in which they switched to UTII = DB * FP * KD1 / KD * K1 * K2,
- DB - basic profitability for the month in which they switched to UTII;
- FP - the value of the physical indicator for the month in which they switched to UTII;
- KD1 - the number of days of conducting activities on an imputation in the month in which they switched to UTII;
- KD - the total number of calendar days in a month;
- K1 - deflator coefficient;
- K2 - adjusting coefficient of basic profitability.
Next to define tax base for the entire quarter, to the amount of imputed income obtained for the month in which they switched to UTII, the amount of income for the rest is added full months this quarter (clause 10 of article 346.29 of the Tax Code of the Russian Federation).
If in one of the months the value of the physical indicator has changed (for example, the number of seats has increased - when transporting passengers), then a new value is taken to calculate the imputed tax for this month (clause 9 of article 346.29 of the Tax Code of the Russian Federation).
By analogy, imputed income is calculated for the month in which the organization (IP) ceased to conduct imputed activities. At the same time, the size of UTII will be calculated from the first day of the quarter until the date of deregistration as an imputed tax payer (clause 10, article 346.29 of the Tax Code of the Russian Federation).
UTII: how to calculate (example)
Example. The number of employees, including the entrepreneur himself, involved in imputed activities is 5 people. The basic yield per month is set at 4,500 rubles. (Clause 3, Article 346.29 of the Tax Code of the Russian Federation). The deflator coefficient K1 for 2019 is set at 1.915. The K2 coefficient was set by the local authorities at 1. tax rate applied in the region is set at 15%. IP conducted imputed activities for the entire quarter.
The formula for calculating UTII 2019 ( retail- delivery):
Imputed income for the quarter = 4500 * (5 + 5 + 5) * 1.915 * 1 = 129263 rubles.
The amount of UTII \u003d 129263 * 15% \u003d 19389 rubles.
The indicators are indicated in the declaration in full rubles. Rounding to a whole unit occurs to the nearest integer: a value of less than 50 kopecks is discarded, and a value of 50 kopecks or more is rounded up to a full ruble (clause 11, article 346.29 of the Tax Code of the Russian Federation).
Note that the online UTII calculator 2019, as well as the online UTII calculation, has not yet been created, since it must take into account too many factors. That is, it will not work to calculate UTII online.
UTII: tax deductions
The amount of the calculated imputed tax can be reduced by:
- insurance premiums paid in the same quarter for which UTII is calculated (subclause 1, clause 2, article 346.32 of the Tax Code of the Russian Federation);
- sick leave at the expense of the organization (that is, for the first three days), not covered by payments under voluntary contracts personal insurance(signature 2, clause 2, article 346.32 of the Tax Code of the Russian Federation);
- contributions under voluntary personal insurance contracts concluded in favor of employees in case of their illness (subclause 3, clause 2, article 346.32 of the Tax Code of the Russian Federation).
At the same time, the size tax deduction for organizations and entrepreneurs (involving employees) cannot be more than 50% of the calculated UTII amount. An individual entrepreneur without employees can reduce the amount of imputed tax on insurance premiums paid in the same quarter for himself in full in accordance with paragraph 1 of Art. 430 of the Tax Code of the Russian Federation (Clause 2.1 of Article 346.32 of the Tax Code of the Russian Federation).
Also, the entrepreneur has the opportunity to reduce the amount of UTII for the cost of acquiring cash register equipment (in an amount not exceeding 18,000 rubles for each device), taking into account the provisions established in
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