Tax rate for UTII c. UTII is an excellent opportunity to optimize taxes

Single income tax payers are exempt from many taxes by the state. Thus, they do not pay VAT, personal income tax, transport, land and property taxes, income tax and many other taxes. Entrepreneurs can also reduce the amount of payment for contributions to the Federal Compulsory Medical Insurance Fund, the Pension Fund of the Russian Federation and contributions to the Social Insurance Fund, in cases where the payment of mandatory insurance contributions occurred in a given period.
Code budget classification are the numbers that are combined in the table. Before submitting the declaration, you should definitely clarify with what details you need to do it, because the details may change every year.

UTII coefficients for 2016 - changes

The BCC has not changed. Thus, all code data can be safely taken from the declaration for the previous year.

And here interest rate the single tax has increased and will amount to 15.9%. The law provides that Regional authorities can reduce the rate of this tax depending on the situation. So it may vary in regions.

What is the rate for retail?

Since 2013, UTII has been a voluntary tax regime to which both organizations and individual entrepreneurs can switch. “Imputation” can only be used for certain types entrepreneurial activity, the list of which is limited by the Tax Code. Regional authorities themselves decide on the need to introduce a special regime on their territory and determine which business activities it will apply to. Under what conditions is UTII applied in 2016 for individual entrepreneurs, what is the formula for calculating the tax and how to fill out the reports, we will consider further.

Who can become a “imputator”

There are several conditions for an entrepreneur to switch to UTII:

• the activities of individual entrepreneurs are included in the list of types of activities to which “imputation” is applicable and are carried out in the territory where UTII is introduced,
• compliance with the average number of employees - no more than 100 people,
• not to be a payer of the Unified Agricultural Tax,
• not participate in agreements on joint activities or trust management,
• do not provide car and gas stations for rent,
• hall for trade or for serving visitors in catering should not exceed 150 sq. m.

Since the “imputation” is territorial, when doing business in different municipalities, you will have to register as a UTII payer in each of them. An exception is made for delivery trade, auto advertising and carriers of passengers and cargo - you can pay the tax and report on it at the place of registration of the individual entrepreneur.

• K1 – deflator coefficient (in 2016 equal to 1.798),
• K2 is a coefficient whose value is set annually at the local level and can range from 0.005 to 1. There may be several such coefficients in one subject.

VD = BD * K1 * K2 * (FP1 + FP2 + FP3)

If an individual entrepreneur has not registered as a UTII payer since the beginning of the month, or has ceased to be an “imputed person” without working a full month, the imputed income must be divided by the number of calendar days of the month (CD) and multiplied by the number of days actually worked (CD1):

VD = BD * K1 * K2 * (FP1 + FP2 + FP3) / KD * KD1

The tax rate is 15%, but from 2016 its value can be reduced to 7.5% by decision of local authorities (clause 2 of article 346.31 of the Tax Code of the Russian Federation).

As a result, we obtain the following UTII formula for calculation:

UTII = VD * 15%

where VD = DB * K1 * K2 * (FP1 + FP2 + FP3), if the month is worked entirely on “imputement”,

or VD = BD * K1 * K2 * (FP1+FP2+FP3) / KD * KD1, if not all days of the month were worked on UTII.

The resulting UTII tax for individual entrepreneurs with hired employees can be reduced by deducting sick leave and voluntary contributions. personal insurance and paid in reporting period insurance premiums to funds for workers who are employed in “imputed” activities. At the same time, it is possible to reduce the tax due to such contributions by a maximum of 50% (clause 2 of Article 346.32 of the Tax Code of the Russian Federation). Tax deductions are reflected in section 3 of the declaration, where individual entrepreneurs and employees indicate taxpayer attribute “1”.

If the “imputed” activity is carried out in different areas, then in section 1 it is necessary to proportionally distribute the total amount of tax according to OKTMO codes.

Individual entrepreneur on UTII without employees

If an entrepreneur works alone, then his UTII declaration for an individual entrepreneur, the form of which with an example of filling is attached below, will look the same as for an individual entrepreneur with hired employees. Only section 3 will be different, since in this case you can deduct insurance contributions to the funds exclusively “for yourself.” In section 3 we indicate the taxpayer’s characteristic “2”.

Let us remind you that individual entrepreneur on UTII without employees in 2016, like all entrepreneurs, they must pay 23,153.33 rubles. fixed contributions, of which:

• to the Pension Fund of the Russian Federation – 19,356.48 rubles,
• in the Federal Compulsory Medical Insurance Fund – 3796.85 rubles.

When an individual entrepreneur’s income exceeds 300,000.00 rubles, additionally from the excess amount you will have to pay:

• 1% in the Pension Fund, but not more than 135,495.36 rubles.

Eventually maximum amount contributions to the Pension Fund in 2016 will amount to 154,851.84 rubles, and all fixed contributions - 158,648.69 rubles.

Contributions “for yourself” can be counted towards the reduction of UTII without restrictions, but only in the reporting period when they were transferred to the funds. So that the “imputed” tax can be reduced by contributions “for yourself” quarterly, it is better to transfer them not in one payment once a year, but in parts once a quarter.

A sample declaration was completed for individual entrepreneurs on UTII without employees for the 3rd quarter of 2016.

22 Altai region

Date of publication: November 20, 2015

Recently it became known that in 2016 single tax on imputed income (UTII) may increase significantly. The RBC agency reported this with reference to the order of the Ministry of Economic Development. In these conditions, the business community of the region, together with the executive and legislative authorities, is thinking about how to support business and increase business activity.

How is UTII calculated?

“Imputement” is a system of taxation of certain types of activities (trade, consumer services, etc.), in which the amount of tax is calculated not from the profit that is actually received, but from imputed income, that is, that which is expected to be received. Only small businesses pay UTII (for example, companies employing less than a hundred people, or those with a sales area of ​​no more than 150 sq. m). The imputed income of an entrepreneur is usually calculated by multiplying basic yield of a specific type of activity by the number of employees or premises area, as well as by two coefficients: an increasing coefficient K1, annually established by the Ministry of Economic Development, and a decreasing coefficient K2, approved by local authorities. So, the Ministry of Economic Development intends to increase K1 from 1.798 to 2.083, that is, by 15.9%, which will cause a corresponding increase in UTII.

The tax on imputed income goes entirely to local budgets, as from the simplified system. Thus, income local budgets more than a quarter are formed through taxes with special tax regimes. According to these sources, during 2013-2015 in the territory Altai Territory there is an increase in revenues. Thus, according to information from the regional administration of the Federal tax service, this year the UTII and the simplified tax system have ensured an increase in revenues of more than 6%. Next year, the department “does not expect a significant decrease in revenue from special tax regimes(in particular, according to UTII).” The reason is that when calculating the amount of tax payable, in addition to the deflator coefficient, which is planned to increase from January 1, the amount of insurance premiums is taken into account. That is, payers of UTII and simplified tax system have the right to reduce the amount of tax by the amount of insurance premiums paid. Size fixed fee for mandatory pension insurance calculated based on minimum size wages (minimum wage), which has also been increased since 2016. Thus, next year the amount of the single tax on imputed income will increase, but at the same time the amount by which the tax payable can be reduced will also increase.

The department provides an option for calculating tax for an individual entrepreneur without employees who is engaged in retail trade th industrial goods in Barnaul (see calculation). According to the new rules, he will have to pay UTII 29% more. That is, growth is non-linear, notes Yuri Frits, Chairman of the Board of the Altai Union of Entrepreneurs.

Taking into account the comments

This is how he commented to AP on the government’s initiative: “We analyzed this scenario. Last year, the deflator coefficient was only 6.6%. For entrepreneurs working in trade and using the taxation system in the form of UTII, the total tax burden has increased by 24.9% since 2014. Since 2015, the deflator coefficient has been raised again by 7.5%, as well as the value of the minimum wage by 7.5%, which led to another increase in UTII by more than 8% from January 1, 2015, and in comparison with the pre-crisis 2013, an increase in this tax amounted to 32.9%.

In 2016, K1 is projected to increase by 15.9%, and the minimum wage by 20.7%. This will in no way improve the entrepreneurial climate and business activity.

The tax increase is accompanied by other negative phenomena. All costs for entrepreneurs will increase. Firstly, tariffs will increase. Moreover, natural monopolies operate in a rigid and non-transparent manner. IN public space Some numbers are declared, but in fact we get larger ones.

Secondly, transport transportation will become more expensive due to rising fuel prices and taxes on heavy vehicles. On November 11, truck drivers staged a nationwide protest, since first of all the new fee will hit not only them, but also any entrepreneur, because the transport component today is significant.

We expect an increase in the cadastral value of land, and with it the land tax or rent for the land. And we actually don’t know what the increase will be. I think this will affect everyone. About two months ago, information appeared on the website of the Main Department of Property Relations about the expected change in the cadastral value. Those who managed to download saw a significant increase - from two to 20 times. Cadastral value is reassessed every five years, but it is not clear to us what methodology was used to evaluate it.

We contacted the Main Directorate of Property Relations, as well as the federal level. We were told that this information is being finalized taking into account comments received from businesses and that in the near future these calculations will appear in the public domain. But today is mid-November, and, unfortunately, we do not see any new calculations. And whether they will appear before the new year is a big question. Most likely, they will be mechanically approved, since this is the responsibility of the regional authorities, and we will learn about these changes in the new year. Naturally, entrepreneurs who plan their activities without having information can find themselves in an unpleasant position.

Adding additional burden to this is the introduction of a real estate tax. Legislators have adopted this tax for now for administrative and shopping centers with an area of ​​over 1000 square meters. According to various estimates, this will affect hundreds, if not thousands of objects in the Altai Territory. Information about real estate tax should appear on the website of the Business Administration, but it is not there yet.”

The combination of the above factors allows us to say that since 2016, the increase in tax and tax burden will increase significantly. And all this is happening against the backdrop of a drop in consumer activity and general crisis trends in the economy. The Altai Union of Entrepreneurs (AUP) fears that this could lead to bankruptcy or voluntary closure of business by a significant number of individual entrepreneurs. Or to their departure into the shadows. This is exactly what the regional administration and the TSA have always actively fought and are fighting against.

Yuri Frits believes that business should be legal. But in the current conditions, it is difficult to predict anything and condemn people who have their existence as entrepreneurs, family, obligations to employees, to contractors on one side of the scale, and on the other - the tax burden. Therefore, there is a fear that the share of shadow business will begin to grow.

During this year, the Department for the Development of Entrepreneurship and Market Infrastructure operated a tax commission, in which members of the TSA took an active part. A meeting of the regional interdepartmental commission chaired by the first vice-governor was held on this topic Sergei Loktev, at which they discussed the possibility of municipalities reducing the K2 coefficient when forming UTII and the regional Legislative Assembly reducing the rate from six to three percent of the income of entrepreneurs working on the simplified tax system.

The TSA analyzed this issue from all sides and is deeply convinced that these decisions, first of all, will save the business of many entrepreneurs from inevitable bankruptcy, and secondly, they will increase business activity and help survive difficult times.

How much will the seller pay?

The basic profitability of a seller of industrial goods in Barnaul without employees is 9,000 rubles. per month, K1 (deflator) – 1.798, K2 – 1.

Calculated tax in 2015: RUB 9,000. x 12 months x 1,798 (K1) x 1 (K2) x 15% = 29,128 rub.

Taking into account the reduction in the calculated tax on insurance premiums in Pension Fund in 2015 – 22,261 rubles. (minimum wage - 5965 rubles) the amount of tax payable will be 6867 rubles.

If the deflator coefficient taken into account when calculating tax changes from January 1, 2016 - 2.083, the amount of calculated tax will be: 9,000 rubles. x 12 months x 2.083 (K1) x 1 (K2) x 15% = 33,745 rub. The increase compared to 2015 will be 4,617 rubles, or 15.9%.

Taking into account the decrease in the calculated tax on insurance contributions to the Pension Fund, and from 2016 the amount of contributions will increase from 22,261 to 24,911 rubles, or by 12% (minimum wage - 6,675 rubles), the amount of tax payable will be 8,833 rubles. Tax increase in in this example – 129%.

In 2016 changes have appeared in UTII and they affected the coefficients K1, K2, and the tax rate for UTII. In more detail, the question of how to correctly apply UTII in 2016. will be discussed in this article

Main changes to UTII in 2016

The main change in UTII in 2016 the emergence of an opportunity is considered from the beginning current year from regional authorities to establish preferential rate according to UTII. This fact was confirmed by Federal Law No. 232 of July 13, 2015.

Size general rate for UTII it is 15%, and for preferential tax it varies between 7.5-15%. A certain rate for a specific type of activity for UTII in the relevant regional law on UTII.

If we talk about the deflator coefficient K1 for 2016, we can note its increase by the inflation rate and its formation at around 2.083 (according to the draft of the Ministry of Economy). As for the basic yield on UTII in 2016, it will not be changed. This article provides detailed examples for calculating UTII in 2016, while the new coefficient will be taken into account.

Submission of the UTII declaration in 2016.

The declaration is submitted by the 20th day of the first month following the tax period for reporting (quarter), namely:

• until April 20, 2016;
• until July 20, 2016;
• until October 20, 2016;
• until January 20, 2017

How to fill out the UTII declaration correctly in 2016?

In the UTII Declaration in 2016. should include the following:

1. Title page.

2. Section 1 “The amount of single tax on imputed income subject to payment to the budget.”

3. Section 2 “Calculation of the amount of single tax on imputed income for certain species activities."

4. Section 3 “Calculation of the amount of single tax on imputed income for taxable period».

In the Declaration, the value of the correction factor K2 after the decimal point is rounded to the third decimal place, and the value of the physical indicator is indicated in whole units. The cost indicators of the UTII Declaration should be indicated in full rubles.

The following conditions also exist:

* if the value is within the limit of up to 50 kopecks, then it is discarded;

* if the value is not within the limit of 50 kopecks (it is either equal or greater), then it is rounded to the nearest ruble.

Each page of the UTII Declaration is distinguished by continuous numbering, which should lead the report from the Title Page (and there is absolutely no difference whether it is absent or present). In addition to page numbering, the Declaration is characterized by the number of sections/sheets to be filled out. Serial number pages of this document should be located in the appropriate field for numbering in the direction from left to right (the first (left) sign is considered the beginning).

The “Page” field has three familiar spaces; it is filled in as follows:

• first page - “001”;
• tenth page - “010”;
• the hundredth page is “100”.

To fill out the Declaration, ink of the following colors is used:

• black;
• blue;
• purple.

If errors are made, it is prohibited to correct them using a proofreader or other similar means. Also, you cannot draw up the UTII Declaration in a double-sided printed version or staple the sheets together (this may damage the document).

For each indicator of the UTII Declaration, one special field is provided, which consists of a certain number of acquaintances. Accordingly, only one indicator must be entered in each field, unless it is a date or a decimal fraction.

To enter the date correctly in this document, you should use three fields in order, namely:

• day - two acquaintances;
• a month - two acquaintances;
• a year - four acquaintances.

These indicators are separated by the sign “.”, that is, a dot.

To reflect a decimal fraction, you must use two fields

• the first part contains the whole part of the fraction;
• in the second - the fractional part of the fraction.

The values ​​of text, numeric and code indicators are entered into the UTII Declaration in the direction from left to right, you should start from the first (that is, the left acquaintance). If document fields are filled in using software, then all numerical indicators should be aligned to the right familiarity (that is, the last one).

The text fields of the UTII Declaration form are filled in only with printed characters and always in capitals. If any indicator is missing, then a dash is placed in the field allocated for it (a straight line drawn in the middle along the length of a particular field). If, when indicating an indicator in the corresponding field, it is not necessary to fill out all the fields, then a dash is also placed on the right side of them.

For example, when indicating a ten-digit TIN, the taxpayer enters data in the “TIN” field, which consists of 12 characters as follows: “1234567890--”.

If the Declaration drawn up using the software is submitted in printed form (using a printer), framing the acknowledgments and dashes for those acquaintances that have not been filled out will be optional. As for the location and size of the indicator values, they should not be subject to any changes. The declaration is printed in a generally accepted font - Courier New with a set height of 16-18 points.

When filling out the UTII Declaration, at the top of each page you should indicate the TIN, as well as the reason for registration code (KPP) of a particular organization.

When the UTII Declaration for the last tax period, as well as the updated Declarations for the reorganized organization/company, are submitted to the tax authority according to the place of registration by the organization/company-successor, the field “At the place of registration” is filled in in the Title page with code “215”, and its upper part must contain the following information: TIN, KPP according to the location of the organization/company-legal successor.

When filling out the “taxpayer” details, you must indicate the name of the corresponding reorganized organization/company. The detail “TIN/KPP of the reorganized organization” contains information about the TIN and KPP assigned to a particular organization before reorganization by the tax authorities according to the place of registration as a taxpayer of a single tax on imputed income for each type of activity separately.

Section 1 of the Declaration must contain the code of the All-Russian Classifier of Municipal Territories OK 033-2013 (OKTMO) of the corresponding entity (on its territory the reorganized organization was registered as a UTII taxpayer).

Codes of reorganization forms and codes of liquidation of an organization can be found in Appendix No. 2 to the Procedure for filling out this document.

Registration of the title page of the UTII Declaration

The taxpayer fills out the Cover Page of the Declaration, except for the section entitled “To be completed by the employee tax authority».

When filling out the Title Page, indicate the following:

1. INN, checkpoint. It is necessary to indicate the assigned codes of the organization as a UTII taxpayer by the relevant tax authority (that is, the one to which the document is submitted).

Yes, for Russian organizations you should indicate the TIN, KPP according to the place of registration as a UTII taxpayer for a specific type of activity on the basis of the Notification regarding the registration of a particular UTII taxpayer organization with the tax authority that is comparable to the place of implementation of the activity that is subject to UTII taxation.

For an individual entrepreneur (individual entrepreneur), the following must be indicated: TIN based on the Certificate of registration with a particular tax authority of an individual according to the place of residence in the Russian Federation.

2. Correction number.

If the primary UTII Declaration is subject to submission to the tax authorities, then the “adjustment number” details should be entered “0--”, if the updated one should be “1--”, “2-”, etc.

3. Tax period for which the Declaration is submitted for verification.

The codes that determine the tax period can be found in Appendix No. 1 to the Procedure.

4. The reporting year for which this document is submitted to the tax authorities.

5. Code of the tax authority to which the Declaration will be submitted.

6. Code of that place. where the UTII Declaration is submitted according to the place of registration of a particular taxpayer (you can read it in Appendix No. 3 to the Procedure).

7. Name of the organization (full).

The name must correspond to its constituent documents(so, if there is a Latin transcription in the name, then it should be indicated). You can completely indicate the full name of the individual entrepreneur line by line.

8. Type code economic activity according to the All-Russian Classifier of all types of economic activity OK 029-2001 (OKVED).

9. Liquidation/reorganization code (for reference, please read Appendix No. 2 to the Procedure).

10. TIN, KPK of the organization that was reorganized.

11. contact number taxpayer.

12. The number of pages on which the Declaration was drawn up.

13. The number of sheets of supporting documents, as well as their copies (this includes documents and their copies confirming the authority of the taxpayer’s representative, if any), attached to the submitted document.

The title page, as you know, contains the section “I confirm the accuracy and completeness of the information specified in this Declaration.” It should indicate the following:

1. When confirming the accuracy and completeness of the information in the relevant document, the head of the taxpayer organization or individual entrepreneur enters code “1”, and if this operation is carried out by a representative of the taxpayer, he enters code “2”.

2. The organization should fill out the “Name” field line by line and at the same time indicate the full last name, first name, and patronymic of its head. This is secured with the personal signature of the manager and certified by the seal of the relevant organization (the date of signing is also indicated).

3. The IP field “Name” is not filled in - you only need to put a personal signature and the date of signing.

4. The taxpayer’s representative enters information about himself (full name) line by line in the “Name” field, also affixes a personal signature and the date of signing.

5. The representative of the taxpayer - a legal entity, enters the full name of the individual, line by line, who is authorized on the basis of a document confirming the powers of the representative of the taxpayer - legal entity in confirming the accuracy and completeness of the information specified in the Declaration. In the “Name of the organization - representative of the taxpayer” field, enter the name of the legal entity representing the taxpayer; you should also put the signature of the person whose information is indicated in the “Full Name” field, put the stamp of the legal entity, and the date of signing.

6. The field “Name of the document confirming the authority of the representative” must contain information about the type of document that confirms the authority of this or that representative of the taxpayer.

In Sections 3 and 4 entitled “To be completed by a tax authority employee,” the following data must be entered:

1. The method in which the UTII Declaration was presented. Here you should indicate the code, based on Appendix No. 4.

2. The total number of pages of the submitted document.

3. The total number of pages of documents for confirmation (if copies are available).

4. Date on which the Declaration is submitted.

5. The number assigned to the Declaration.

6. Full name of the tax authority employee who accepted the Declaration.

7. Signature of the tax authority employee who accepted the Declaration.

In this section you should indicate data for each block of lines (code 010-020), they should be separately:

1. In line 010 enter the OKTMO code for the inter-settlement territory, municipality, settlement, which is part of the municipality according to the place of implementation of a particular activity. When filling out the OKTMO code (11 acquaintance spaces are allocated for it), dashes should be added to the free acquaintance spaces (if this code is 8-digit). For example, the 8-digit OKTMO code 12345678 in the “OKTMO Code” field is entered as follows: “12345678---”.

2. In line 020 the amount of UTII is entered, which is subject to payment to the budget for a certain tax period. In this line code, the value must be determined independently. To do this, you should multiply the value of the indicator in line 040 (section 3) by the result from the implemented ratio total amount values ​​of indicators on line 110 (section 2, all completed sheets) to the value of the indicator on line 010 (section 3).

The data that will be indicated in section 1 of the Declaration must be confirmed by the signature of one of the persons specified in clause 3.3 of this Procedure, namely in the specially designated line “I confirm the accuracy and completeness of the information specified on this page.” The date of signing the relevant section must be indicated.

4.3. If there are not enough lines with code 010, then you will need to fill out the required number of sheets in section 1 of the Declaration.

This section must be completed by the taxpayer for each type of activity carried out by him separately.

The following information must be provided here:

1. Line 010 - the code of the type of activity in which the taxpayer is engaged is entered (for this you should read Appendix No. 5 of this Procedure).

2. Line 020 - it is necessary to enter the address of the place of implementation of one or another type of activity, which is indicated in line 010 (the codes of the subject of the Russian Federation can be found in Appendix No. 6 to the Procedure).

3. Line 030 - the OKTMO code of the place where this or that activity is carried out is written into it.

4. Line 040 - contains the value of the basic profitability per unit of physical indicator/month for a particular type of activity (you should refer to Appendix No. 5 to the Procedure).

5. Line 050 - enter the value of the deflator coefficient K1, which is set for one calendar year.

6. Line 060 - adjustment coefficient of basic profitability K2, which takes into account the totality of features of conducting a particular type of activity.

7. Lines 070 to 090 have several columns; they need to be considered in more detail. In Column 2, the value of the physical indicator for a specific type of activity must be entered in each month of the tax period. Column 3 contains information about the number of calendar days of business activity in the month in which it was registered (or deregistered) as a UTII taxpayer. Column 4 should represent the tax base for each calendar month of the corresponding tax period (that is, the product of the value values ​​​​by lines with codes 040, 050, 060 or 070/080/090).

8. Line 100 - contains the tax base, that is, the amount of imputed income for a certain tax period for a particular type of activity, which is carried out at the corresponding address (the sum of the values ​​​​indicated in lines with codes 070-090).

9. Line 110 - it is necessary to enter the amount of UTII calculated for the tax period for a certain type of business activity, which is carried out at the specified address (that is, the value in the line with code 100 * 15 / 100).

This section implies the inclusion of the following information:

1. Line 005 - the taxpayer’s attribute is established here (if the individual entrepreneur makes payments and other remunerations to his employees, then “1” is put, if not, the number “2”).

2. Line 010 - enter the amount of UTII calculated for the corresponding tax period.

3. Line 020 - it records the amount of insurance premiums, expenses and payments that are provided for in clause 2 of Article 346.32 of the Tax Code of the Russian Federation, by which the amount of UTII can be reduced if their payment was made in favor of employees (if in their field of activity payment of a single tax is provided).

4. Line 030 - contains the amount of insurance premiums that were paid by the individual entrepreneur to the Pension Fund of the Russian Federation, as well as to the Federal Financial Migration Service in a fixed amount.

5. Line 040 - calculation of the total amount of UTII, which is subject to payment to the budget for a certain tax period.

If the Declaration is submitted by an individual entrepreneur or an organization that makes payments and other remunerations to employees working in areas of activity that fall under the calculation of the single tax, the difference in the values ​​​​recorded in lines with codes 010 and 020 should be entered in line 040.

If an individual entrepreneur or organization does not make appropriate payments individuals, then the difference between the indicators on lines with codes 010 and 030 is entered in line 040.

For individual entrepreneurs who apply a single tax on imputed income, such payment to the budget exempts them from the obligation to pay almost all other taxes. But it is worth considering that not all businessmen can apply this type of taxation, but only those who are engaged in certain types of activities. For example, they work in retail trade, catering, or provide personal services.

How to calculate the single tax for small businesses?

To calculate the amount of tax, you need to determine the tax base - the income that is charged to the businessman. The latter indicator depends on many factors:

• basic profitability of a specific type of activity (noted in Tax Code RF – Art. 346);
• number of employees (or building area);
• coefficient K1 (every year it is set at normative act Ministry of Economic Development);
• coefficient K2 (its size is set at the municipal level).

The formula for calculating UTII will look like this:

Imputed income*15% (small business tax rate). Insurance premiums must be deducted from the amount received.

How much will taxes on small businesses increase?

Compared with previous year the growth of this indicator will be almost 16%. For the entire period of “work” of the single tax on small businesses, this increase in the important coefficient for calculating the amount of tax is the most significant.

Now the tax base, on the basis of which the small business tax will be calculated, will increase by almost 16%. Therefore, businessmen should prepare for a significant increase in the tax burden and perhaps seek help from specialists who will suggest ways to reduce it.