Transport tax on UTII per year. Conditions for applying UTII and revenue restrictions. How to calculate the tax base for UTII for the quarter

Let’s consider the most pressing and pressing question for the “imputers”: what will be the UTII rate in 2017.

Features of the special mode

On the territory of the Russian Federation, some payers who conduct certain business activities have the right to independently choose an acceptable type of taxation. Among special regimes, tax on imputed income has become widespread. At the same time UTII rate optimal for companies and merchants whose business has good profitability.

If previously it had only a fixed amount of 15%, then after Law No. 232-FZ of July 13, 2015 came into force on October 1, 2015, local authorities were able to reduce and differentiate it. Thus, the value of UTII can vary from 7.5 to 15 percent.

The conditions for the transition to “imputation” are contained in Chapter 26.3 of the Tax Code of the Russian Federation. In the absence of impeding factors, a businessman or company is required to submit a corresponding application to the local Federal Tax Service inspectorate.

For legal entities this is form No. UTII-1:

For individual entrepreneurs - UTII-2 form:

The payer calculates the tax amount independently. The information is reflected in the declaration, which is submitted to the Federal Tax Service on a quarterly basis. The deadline for sending is until the 20th day inclusive of the first month following the previous quarter.

Tax calculation

Along with the amendments made to the Tax Code of the Russian Federation, allowing local authorities to establish the value UTII rates At our discretion, the changes also affected the declaration form. Order tax service RF dated December 22, 2015 No. ММВ-7-3/590 requires when filling out the second section to provide UTII rate by type of activity.

Until 2017, 3 versions of the OKVED classifier were relevant in the Russian Federation: 029-2001, 029-2007 and 029-2014 (OKVED 2). Order of Rosstandart dated January 31, 2014 No. 14-st decided: from January 1, 2017, versions 029-2001 and 029-2007 become invalid. The encoding must be according to OKVED-2 and OKPD-2.

The list of activities to which local authorities can apply UTII is given in Art. 346.26 Tax Code of the Russian Federation. And detailed information should be sought in the regulations of capital cities or municipalities. There is also a specific UTII rate in 2017 for individual entrepreneurs and legal entities.

Innovations

Standard UTII rate is in 2017 15%. If less, then up to 7.5%. The size of K1, according to our information, remains the same - 1.798. And the value of K2 is set at the local level. Thus, global changes firms and individual entrepreneurs will not face UTII in 2017. Moreover, it is already known that the President of the Russian Federation has already said his strong NO to the increase UTII rates in 2017.

Good day! I continue to write articles about changes in business 2017 and today’s turn is an article about UTII tax in 2017.

As you probably already know, it was, which of course is a plus for the special UTII regime.

Before writing the article, out of habit, I went through the sites that are in the TOP5 results of the Yandex search engine and actually nothing surprising. Just as the Internet was a garbage dump, it remains so.

I repeat once again, use only official sources. After looking through the articles, I came to the conclusion that they simply copied them from each other.

Single tax on imputed income in 2017

Let's take a closer look at the taxation of UTII in 2017, what changes have appeared and how they will be reflected.

UTII tax reporting in 2017

As for reporting UTII tax, there have been changes compared to 2016.

It is necessary to report on UTII tax in 2017 quarterly:

• First quarter – January, February, March – reporting until April 20, 2017;
• Second quarter – April, May, June – reporting until July 20, 2017;
• Third quarter – July, August, September – reporting until October 20, 2017;
• Fourth quarter – October, November, December – reporting until January 22, 2018.

Deadline for paying UTII tax in 2017

1. For the first quarter – payment until April 25, 2017;
2. For the second quarter – payment until July 25, 2017;
3. For the third quarter – payment until October 25, 2017;
4. For the fourth quarter – payment until January 25, 2018.

Also download a sample of filling out the UTII declaration 2017: download a sample of filling out the UTII declaration 2017.

I remind everyone that it does not exist. Therefore, be careful when choosing a tax system.

What percentage to pay on UTII tax in 2017

As it was before, the UTII tax rate is 15% in Russia.

Although some regions may introduce a preferential interest rate. We have never introduced it, so I am writing the average interest rate of the UTII tax.

UTII tax formula 2017

As for , it has remained unchanged from the very beginning of the UTII special regime, since special deflators K1 and K2 are used to adjust the amount of tax.

UTII tax = BD*FP*K1*K2*15% where, FP is a physical indicator, K1 is an inflation-correcting indicator, K2 is a deflator coefficient that works to reduce taxes and indicates how profitable it is to engage in activities in the region. And the last 15% is the amount of tax.

DB and FP - for each type of activity you can see in my article “Basic profitability”;

K1 – this coefficient is accepted by the Ministry of Economic Development and in 2017 it is equal to 1.798 based on ( Federal Law of November 30, 2016 No. 401-FZ).

As you can see, for the third year already, the coefficient K1 is 1.798 and this, of course, cannot but rejoice.

K2 - this coefficient is accepted at the regional level and it rarely changes. You can find it on the website of the city administration in which you are planning to do business.

More changes that concern UTII in 2017

• Reduction by 1% in payments to the Pension Fund over 300,000 rubles. general circulation, before there was a lot of controversy on this topic, now there are no questions. An entrepreneur has the right to reduce the amount of tax by 1% over 300,000 rubles, this is approved in (clause 1 of article 430 of the Tax Code of the Russian Federation);
• Individual entrepreneurs were allowed to reduce their insurance premiums together with contributions for employees, but not more than 50% of the tax itself ( subp. 1 item 2 art. 346.32 Tax Code of the Russian Federation). Let me remind you that before this, an individual entrepreneur was deprived of the right to reduce the tax on his contributions, if he had employees, the reduction was made only on contributions for employees;
• Owners of trucks registered on the simplified tax system and UTII since 2017 can reduce the transport tax on the road toll;
• Since 2017, the OKUN classifier has ceased to be valid and all types of activities must now be taken from OKVED2 or OKPD2 (the list of household services that falls on UTII must be clarified in regional regulatory documents, they are also posted on the city administration website.

Online cash register and UTII tax in 2017

A lot of questions come precisely from online cash registers for UTII tax. So naturally I couldn’t help but touch on this topic.

And so, on the UTII tax, the situation with online cash registers in 2017 is as follows:

1. Providing services on UTII for individual entrepreneurs and LLCs in 2017, which used strict reporting forms, also continue to work from until mid-2018;
2. Retail trade on UTII for individual entrepreneurs and LLCs in 2017, which in the form primary documents issued sales receipts, PKO, etc. they also work until mid-2018 (clauses 8 and 9 Art. 7 Federal Law of July 3, 2016 No. 290-FZ);
3. For those LLCs and individual entrepreneurs who issued cash receipts in 2017, dark times came. They are required to replace cash registers with new online cash registers. From February 2017, new online cash registers should be available. The old ones will no longer be registered.

And in the end, a small fly in the ointment, by July 2018, all individual entrepreneurs and LLCs under the special UTII regime must switch to online cash registers.

Currently, many entrepreneurs use this Internet accounting to switch to UTII, calculate taxes, contributions and submit reports online, try it for free. The service helped me save on accountant services and saved me from going to the tax office.

Procedure state registration 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 I have tested: Registration of individual entrepreneur or LLC for free in 15 minutes. All documents comply with the current legislation of the Russian Federation.

That, in general, is all that has changed in the UTII tax in 2017. If you have questions, then as always you can ask them in my group

UTII is a special tax regime for small businesses, which allows you to pay much less to the budget than . Naturally, the question arises: are the types of activities approved for UTII in Moscow in 2019? Can metropolitan businessmen reduce their tax burden by choosing the imputation? This is a difficult question, we invite you to look into it with us.

What is the essence of UTII

The full official name of this regime is: “Taxation system in the form of a single tax on imputed income for individual species activities." It’s not very clear, so we need to talk about what it is in simple and understandable words for a non-specialist.

As you can see, the name of the tax regime includes the concept of “imputed income”. Imputed means attributed, assumed, expected. Accordingly, imputed income has no relation to real income.

And who imputes or calculates the income for the UTII payer 2019? Imputed income is calculated according to a special calculation given in Article 346.29 of the Tax Code of the Russian Federation. To calculate tax, you need to know the following information:

• FP – physical indicator (area of ​​a sales area or catering facility in sq. m; number of employees or vehicles, etc.);
• BD – basic profitability, calculated per unit of physical indicator in rubles;
• K1 is a deflator coefficient, approved annually by order of the Ministry of Economic Development of the Russian Federation.
• – this is a correction factor, adopted by local authorities, and can range from 0.005 to 1.

At first glance, all these calculations look very complicated, but they are not. Let's show it with an example.

Example

An individual entrepreneur is engaged in the transportation of goods; he owns two units of freight transport. What tax should he pay for this type of activity?

Let’s take the FP and DB indicators from 346.29 of the Tax Code of the Russian Federation:

• Physical indicator (number of vehicles used for transporting goods) = 2;
• Basic profitability per unit of FP = 6,000 rubles.

K1 in 2019 is equal to 1.915 for all regions of Russia. All that remains is . For example, let’s take the maximum value of K2, i.e. 1.

We substitute all values ​​into the formula for calculating imputed income: 6,000 * 2 * 1,915 * 1 = 22,980 rubles. This is exactly the income the state attributes to a carrier with two units of freight transport. But in practice, in most cases, real income is at least an order of magnitude higher than these estimated figures.

Now we’ll find out how much tax on this income needs to be paid to the budget. To do this, we multiply the imputed income by the tax rate of 15%, we get 3,447 rubles. Not so much; based on one truck, the tax will be only 1,723 rubles per month.

But, as they say in advertising, that's not all. The calculated UTII tax 2019 can be further reduced by the amount of insurance premiums paid by individual entrepreneurs for themselves and for their employees. Let’s assume that the entrepreneur from our example paid contributions in the amount of 15,000 rubles in the reporting quarter, and the tax for the quarter amounted to 10,341 rubles.

There is a restriction for employers - the calculated tax can be reduced by the amount of contributions paid, but not more than 50%. Thus, our entrepreneur will pay only half of the calculated amount to the budget, i.e. only 5,170 rubles per quarter.

Agree that such a low tax burden deserves complex calculations. And besides, we clearly showed why UTII is so attractive for small businesses.

Do I need to install online cash register IP on UTII:

What can tax payers on imputed income do?

Naturally, the state strictly limits the list of activities permitted on UTII, because taxes from them are very small. Among them are veterinary and household services, on an area of ​​up to 150 square meters. m., transportation, etc. The list of business areas is established by Article 346.26 of the Tax Code, you can familiarize yourself with it.

In addition, each region has the right to reduce the prescribed types of activities, up to their complete ban. And in general, the authorities intend to abolish the UTII tax regime for small businesses. However, for now the expiration date of the imputation has been postponed from 2018 to 2021.

After this, the choice of tax regimes for organizations will be narrowed to and, but individual entrepreneurs will also be able to work on, which in its essence is very similar to UTII.

Can Moscow businessmen work on UTII?

Well, the main question of our article is - can capital businessmen work on imputation? Unfortunately, for UTII in Moscow in 2019, the types of activities specified in Article 346.26 of the Tax Code of the Russian Federation are completely prohibited. And even at the time when this regime was allowed in the capital, only one type was transferred to it - outdoor advertising using advertising structures.

In addition, UTII is used in an abbreviated form in other cities of federal significance: Sevastopol and St. Petersburg. Only certain types of activities are permitted here. The logic of legislators is clear, because business turnover in these cities significantly exceeds the revenue share of similar activities in other localities. And the budgetary expenses of these cities are significant and must be covered from the treasury. If businesses in federal cities are allowed to operate on UTII, then the megacities simply will not cover their expenses.

What to do if an organization or entrepreneur is registered in Moscow? Do they have the opportunity to work for UTII? Unfortunately, not in the capital. But you can register as a tax payer on imputed income in the Moscow region or another region of Russia.

To do this, an organization with a legal address in Moscow must register a separate division at the place of business in any region where UTII operates. In addition, you need to register with the local tax office by submitting the appropriate form.

Individual entrepreneurs with Moscow registration have a similar opportunity, but they do not need to register a separate division.

Have you not yet opened your business and are just planning to draw up documents for registering an individual entrepreneur? The free online service from 1C-Start will help you prepare documents for registration quickly and without errors.

Until 2017, Federal Law No. 212-FZ (hereinafter referred to as Law No. 212-FZ) was in force. According to this law, individual entrepreneurs who do not make payments and other remuneration individuals, were recognized as payers of insurance premiums. Such entrepreneurs had to pay insurance premiums “for themselves.” The amount of insurance premiums for individual entrepreneurs “for themselves” until 2017 was determined in accordance with Article 14 of Law No. 212-FZ.

If an individual entrepreneur had employees before 2017, then he also had to pay insurance premiums for them at the rates established by Part 1.1 of Art. 58.2 of Law No. 212-FZ.

However, with the reduction of UTII for paid insurance premiums until 2017, an ambiguous situation developed. Let us explain it in the table (clause 2.1 of Article 346.32 of the Tax Code of the Russian Federation).

Thus, until 2017 (for example, in 2016) there was a situation where an individual entrepreneur had the right to reduce the single tax (UTII) by insurance premiums for his employees, but could not deduct insurance premiums “for himself.”

Many individual entrepreneurs and accountants did not agree with this state of affairs. And, it is worth noting, there were reasons for this. The fact is that, for example, an individual entrepreneur using the simplified tax system has the right to reduce the “simplified tax” by the entire amount of fixed insurance premiums paid both “for himself” and for hired personnel (subclause 1, clause 3.1, article 346.21, clause 4 Article 346.21 and subparagraph 7 of Article 346.16 of the Tax Code of the Russian Federation). Thus, there was an opinion that individual entrepreneurs on the unified income tax and on the simplified tax system are in unequal conditions.

Reduction of UTII for insurance premiums from 2017: changes

From January 1, 2017, individual entrepreneurs will be able to reduce UTII by insurance premiums paid both for employees and for themselves. This amendment was introduced by Federal Law No. 178-FZ to subparagraph 1 of paragraph 2 of Article 346.32 of the Tax Code of the Russian Federation. From January 1, 2017, the words “when the taxpayer pays benefits to employees” were excluded from this norm.

By what amount of contributions can the single tax be reduced?

Since 2017, individual entrepreneurs have the right to reduce UTII by insurance premiums “for themselves” and for employees. Please keep in mind:

Since 2017, individual entrepreneurs will be able to reduce the “imputed” tax by fixed insurance premiums “for themselves” without restrictions. Even if insurance premiums reduce the single tax by more than 50 percent;
“imputed” tax in 2017 can be reduced by insurance premiums for employees. However, the deduction amount should still not exceed 50 percent of the accrued UTII amount.

Since 2017, the procedure for reducing the “imputed” tax on insurance premiums “for oneself” has changed. Therefore, we will dwell on this issue separately.

So, for the entire 2017, individual entrepreneurs are required to pay fixed insurance premiums “for themselves” in the following amounts:

The procedure for reducing UTII for contributions “for yourself”

Let us remind you that the calculated amount of UTII must be paid to the budget no later than the 25th day of the first month following the end tax period(by the block). That is, no later than April 25, July 25, October 25 and January 25 of the next year (clause 1 of Article 346.32 of the Tax Code of the Russian Federation).

The Tax Code of the Russian Federation provides that the amount of UTII calculated for a quarter is reduced by mandatory insurance contributions that were actually paid in a given quarter. In this case, it does not matter for what period the contributions were accrued (clause 1, clause 2, article 346.32 of the Tax Code of the Russian Federation).

In 2017, individual entrepreneurs can pay the insurance premiums indicated in the table in a fixed amount in two ways.

Only those amounts of contributions that are accrued during the period of conducting “imputed” activities are accepted for the reduction of UTII. This means that UTII contributions accrued for the previous year 2016 are not reduced if the activities that were transferred to UTII from 2017 were taxed under a different taxation regime.

There will be no more debate about what “fixed contributions” are.

Note that until 2017, the issue of the legality of taking into account, when calculating the single tax by the “imputed person”, the part of pension insurance contributions paid on the amount of income exceeding 300,000 rubles for the billing period, in accordance with clause 2, part 1.1 of Art. 14 of Federal Law No. 212-FZ. This is due to the fact that this part of the pension contributions paid by individual entrepreneurs “for themselves” does not exactly fall within the definition of paid in a “fixed amount”. In fact, this amount of contributions is variable, since its value depends on how much the individual entrepreneur’s income exceeds the specified threshold.

This controversial “moment” was previously resolved at the level of explanations from officials. So, for example, the Ministry of Finance of Russia explained that individual entrepreneurs who do not make payments and other remuneration to individuals can reduce UTII, including by the amount of contributions to the Pension Fund in the amount of 1% of the amount in excess of income of 300,000 rubles (Letter of the Ministry of Finance of Russia No. 03-11 -09/71357).

Since 2017, this issue should not cause controversy. This is due to the fact that in subparagraph 1 of paragraph 1 of Article 430 of the Tax Code of the Russian Federation it is directly stated that pension insurance contributions of individual entrepreneurs, which are calculated on income of more than 300,000 rubles, are recognized as insurance contributions in a fixed amount. And for such contributions, individual entrepreneurs to UTII in 2017 have the right to reduce the imputed tax without restrictions.

What changes have occurred since 2017 regarding the single tax on imputed income (UTII)? Who can apply UTII? What types of activities are subject to this tax regime in 2017? What innovations apply to individual entrepreneurs? This article describes in an accessible form all the changes that have occurred since 2017.

UNDV extended until 2021

There were rumors that starting from 2018, UTII will be abolished for all organizations and individual entrepreneurs. It was assumed that only firms providing household services to the population would remain subject to the “imputed” tax. However, in connection with the entry into force of the Federal Law of June 2, 2016 No. 178-FZ, many calmed down: the EVND was retained and no new restrictions were added on its application. Organizations and entrepreneurs will be able to apply UTII at least until January 1, 2021. The validity period of UTII has been extended since 2017. Cm. " ".

In 2017, UTII can be applied as before legal entities and individual entrepreneurs, subject to the following conditions:

• local regional legislation allows the use of UTII;
• the type of activity falls under UTII;
• the average number of all employees is no more than 100 people;
• the share of other organizations in the authorized capital is no more than 25%.

A new composition of household services began to operate

New editions came into effect on January 1, 2017 All-Russian classifier types of economic activity (OKVED2) and the All-Russian classifier of products by type of economic activity (OKPD2). Household services in 2016 were determined according to the OKUN OK 002-93 classifier. Cm. " ".

All types of activities of the “imputed person” in 2017 must be related to the provision of services to the population, provided under contracts for household work or paid services (Articles 730, 779 of the Civil Code of the Russian Federation). The consumer of the business results of a company or individual entrepreneur on UTII should be the population, not organizations. Here is a general table indicating the services for which UTII can and cannot be applied in 2017.

In 2017, individual entrepreneurs without employees have the right to reduce the amount of UTII by the amount of insurance contributions paid for themselves in a fixed amount to the Pension Fund and the Compulsory Medical Insurance Fund without a limit of 50%.

New form of declaration for UTII

In 2017, legal entities and individual entrepreneurs will take UTII tax returns according to the new form. Federal Tax Service amendments to the UTII declaration form and the procedure for filling it out by order of October 19, 2016 No. ММВ-7-3/574. For the first time, an updated declaration must be submitted for the 1st quarter of 2017 (no later than April 20). Cm. " ".

New declaration on UTII: amendments

Changes in the UTII declaration since 2017 concern individual entrepreneurs with employees. In the new “imputed” declaration, it will be necessary to show differently the calculation of the amount of single tax payable. Not only contributions for employees, but also fixed contributions “for yourself” will need to be deducted from the tax. That is, the change in the declaration is associated with amendments to the legislation. Also in the new version of the UTII declaration from 2017 there are the following changes:

• in Section 3 of Appendix No. 1, the field barcodes have changed;
• in table 4.14 of Appendix No. 2 the name of the element “Amount of insurance premiums paid individual entrepreneur V Pension fund Russian Federation and the Federal Compulsory Medical Insurance Fund in a fixed amount" changed to the wording "The amount of insurance premiums paid by an individual entrepreneur in a fixed amount for compulsory pension insurance and compulsory medical insurance";
• in Appendix No. 3, the names of the lines and the calculation procedure have been changed (items have been added regarding insurance payments for individual entrepreneurs who do not make payments and other remuneration to individuals).

We introduced a notification procedure for the transition from UTII to the simplified tax system

From January 1, 2017, organizations that have stopped using UTII and are switching to the simplified tax system must notify the tax office. The notification period is no later than 30 calendar days from the date of termination of the obligation to pay UTII. The innovation was introduced by paragraph 47 of Article 2 of the Federal Law of November 30, 2016 No. 401-FZ.

The K1 deflator coefficient was not increased for 2017

When calculating UTII, the basic yield is multiplied by the deflator coefficient (K1). In 2017, the value of the K1 coefficient will remain at the level of 2016 (that is, it will be equal to 1.798). This follows from Order of the Ministry of Economic Development dated November 3, 2016 No. 698. The same coefficient is established in Article 11 of Federal Law dated November 30, 2016 No. 401-FZ.