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How to calculate a single tax on imputed income

It is sometimes difficult for an entrepreneur to choose his taxation system. Among this set there is a single tax on imputed income, which differs in that the amount of deductions for it will be fixed. Imputed income is a hypothetically estimated amount calculated on the basis of indicators established by the state and local tax authorities. In this regard, all entrepreneurs at UTII who are engaged in the same activity pay the same amount. At the same time, UTII is distinguished by the relative complexity of the calculations, because several indicators are taken into account at once, which in this case can vary depending on the field of activity, as well as on the region (rather, location of the business) of work. But in more detail in order.
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The single tax on imputed income is currently voluntary for choice as a form of taxation, and it can be combined with other taxation systems, because it refers not to an entity, but to the activities of this entity. That is, if an enterprise is engaged in several types of activities, then it can use several tax deduction systems, combining UTII with any other – for different types of activities, respectively.

And, if in the recent past, far from every entrepreneur or legal entity could use this taxation system, since by law it was available it was applicable only to enterprises or individual entrepreneurs engaged in the following activities:

domestic and veterinary services;

car repair, maintenance, washing and storage services;

motor transportation services;

parking services;


catering services;

outdoor advertising and advertising on vehicles;

temporary accommodation and accommodation services;

lease of trading places and land plots for trade.

That, at present, this restriction has been removed, but … it should be borne in mind that the transition from one taxation system to another is possible only once a year (at the beginning of the calendar year).

Therefore, an entrepreneur who decided to switch to UTII should first contact the local tax authority to clarify this information, especially since this department will give a lot more useful information. At the same time, both individual entrepreneurs and legal entities (non-public companies) can transfer to UTII; simple partnerships are also not eligible to switch to this form of taxation; therefore, this type of taxation is preferred for many enterprises. The basic tax rate for 2015 is 15% of imputed, that is, pre-calculated, income, but you need to understand that the government can revise the provisions, and the rate itself can also be subject to changes, which will certainly be reported by the Federal Tax Service. However, many entrepreneurs, especially after the introduction of a simplified taxation system, although they see no reason to pay mandatory payments under this system, there are still significant advantages to UTII. However, the main advantage can be the main disadvantage. The bottom line is that the amount of payments will in any case be fixed, independent of the financial performance of the enterprise. That is, the option is not ruled out when the company has not received profit, but is obliged to pay the tax, and in an amount specified by law. When calculating the UTII coefficients, of course, many parameters are taken into account, but only in general terms, and, for example, when working in the field of public catering, you will have to pay the same amount of taxes, regardless of whether the entrepreneur opened a cheap eatery or, conversely, a very expensive restaurant. Thus, you can limit yourself from paying large amounts in the case of very good financial performance; not all entrepreneurs know this, but this is indeed a legal way to reduce their taxes. Only in case of problems with the business, one will have to rely on the fact that no one will take into account the difficult financial situation of the enterprise. For those who still do not understand, UTII will have to pay the same amount, regardless of whether they managed to earn several million per month or the company worked at a loss.

Also, in addition to the main restriction (by type of activity), there are other restrictions in view of the fact that imputed income can only be calculated if certain conditions are met. The first limitation is that the taxpayer should not be classified as the largest taxpayer, the list of which is compiled by the Ministry of Finance. However, this can not be taken into account for a novice entrepreneur, and if there really are considerable start-up investments, then the issue of taxation is decided by qualified specialists.

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