ENVD is an excellent opportunity to optimize taxes. Calculation of ENVD: tax rate, formula and examples of calculations Tax deduction of UTII

22 Altai Krai

Publication date: 11/20/2015

Edition: "Altai Pravda" dated November 20, 2015
Subject: ENVD
A source:& nbsp http://www.ap22.ru/paper/nevmenyaemaya-vmenenka.html.

The other day it became known that in 2016 the unified tax on imputed income (UNVD) could increase significantly. About this with reference to the order of the Ministry of Economic Development reported the RBC agency. Under these conditions, the entrepreneurial community of the region together with the executive and legislative power thinks how to support business and increase business activity.

How to calculate UEND

"Wmenenka" is a system of taxation of certain types of activities (trade, domestic services, etc.), in which the amount of tax is calculated not from that profit, which is obtained in fact, but from the imputed income, that is, such that is supposed to be obtained. ENVD pays only a small business (for example, firms where less than a hundred people operate, or those whose area of \u200b\u200bthe trading room is no more than 150 sq. M). The imputed income of the entrepreneur is usually calculated by multiplying the basic profitability of a specific activity for the number of employees or the area of \u200b\u200bthe room, as well as two coefficients: an increase in the coefficient K1, annually established by the Ministry of Economic Development, and the lowering K2 approved by local authorities. So the Ministry of Economic Development intends to increase C1 from 1.798 to 2.083, that is, by 15.9%, which will cause the appropriate growth of UNVD.

The tax on imputed income is fully entered into local budgets, as well as from the simplified system. Thus, the income of local budgets is more than a quarter formed by taxes with special tax regimes. For these sources, for 2013-2015, there is an increase in income in the territory of the Altai Territory. Thus, according to information from the regional administration of the Federal Tax Service, this year on UNVD and on USN, an increase in income by more than 6% is ensured. The following year, the department "does not expect a significant reduction in adventures on special tax regimes (in particular, on UNVD)." The reason is that when calculating the amount of tax to payment other than the deflator coefficient, which is planned to be increased from January 1, the amounts of insurance premiums are taken into account. That is, the payers of UTII and USN have the right to reduce the amount of tax on the amount of the paid insurance premiums. The size of a fixed contribution to compulsory pension insurance is calculated based on the minimum wage (minimum wage), which has also been increased since 2016. Thus, next year, the sum of the unified tax on the imputed income will increase, but at the same time will increase the amount on which the tax on payment can be reduced.

The management provides an option for calculating the tax for an individual entrepreneur without hired workers who deals with retail trade in industrial goods in Barnaul (see the calculation). According to the new rules, he will have to pay ENVD by 29% more. That is, growth is non-linear, notes Yuri Fritz, Chairman of the Board of the Altai Union of Entrepreneurs.

Taking into account the comments

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

In 2016, an increase in K1 by 15.9% is predicted, and the minimum wage is by 20.7%. This will not improve the entrepreneurial climate and business activity.

The increase in tax is accompanied by other negative phenomena. All costs of entrepreneurs will increase. First, rates will grow. Moreover, natural monopolies work hard and opaque. In the public space, some numbers are declared, in fact we get large.

Secondly, transport transportation will rise in price due to the increase in fuel prices and collecting from heavy vehicles. On November 11, the truck drivers arranged the all-Russian protest action, since first of all the new collection will hit not only on them, but also for any entrepreneur, because the transport component today is significant.

We are waiting for an increase in the cadastral value of the Earth, and with it and the land tax or rent for land. And we do not know what promotion will be. I think it will affect everyone. On the website of the Main Department of Property Relations of the month two ago, information about the estimated change in cadastral value appeared. Who managed to download, they saw considerable growth - from two to 20 times. Cadastral cost is overestimated once every five years, but it is not clear to us, which methodology has been evaluated.

We went to the main management of property relations, as well as to the federal level. We were told that this information was being refined taking into account the comments received from the business and in the near future these calculations will appear in free access. But today mid-November, and we, unfortunately, we do not see new calculations. And whether they will appear before the new year - a big question. Most likely, they will be mechanically approved, as it is the responsibility of the regional authorities, and we will learn about these changes in the new year. Naturally, entrepreneurs who plan their activities, who do not own information, may be in an unpleasant position.

This additional cargo imposes an introduction of real estate tax. The legislators adopted this tax so far for administrative and shopping centers over 1000 square meters. According to different estimates, it will touches hundreds if not thousands of objects in the Altai Territory. Information on real estate tax should appear on the business management website, but not yet. "

The combination of the above factors suggests that since 2016, the growth of the tax and non-tax burden will grow significantly. And all this is happening against the background of the fall of purchasing activity, general crisis trends in the economy. In the Altai Union of Entrepreneurs (ASP) fear that this can lead to bankruptcy or voluntary closure of business with a significant number of IP. Either to care to the shadow. This is exactly what the edge and ASP administration always fought and struggle.

Yuri Fritz It believes that business should be legal. But in the current conditions, it is difficult to predict something and condemn people who have on one cup of scales the existence of them as entrepreneurs, family, commitment to employees, before counterparties, and on the other - the tax burden. Therefore, there is a fear that the share of the shadow business will begin to grow.

During this year, the Tax Commission on Entrepreneurship and Market Infrastructure worked in the Department for the Development of Entrepreneurship and Market Infrastructure. The meeting of the regional interdepartmental commission was held on this topic under the chairmanship of the first vice-governor Sergey Loktevwhere they discussed the possibility of a decrease in the municipalities of the Q2 coefficient in the formation of the ENVD and the decline in the regional semblance of the rate from six to three percent of the income of entrepreneurs working on a "simplist".

The ASP analyzed this issue from all sides and deeply convinced that these decisions will first of all enable the business of many entrepreneurs from an inevitable bankruptcy, and in the second - will increase business activity and help survive difficult times.

How much will the seller pay

The basic profitability of the seller of industrial goods in Barnaul without hired workers is 9000 rubles. per month, K1 (deflate) - 1.798, K2 - 1.

The calculated tax in 2015: 9000 rubles. x 12 months x 1,798 (K1) x 1 (K2) x 15% \u003d 29 128 rub.

Taking into account the reduction of the calculated tax contributions in the Pension Fund in 2015 - 22 261 rubles. (Mrots - 5965 rubles) The amount of tax payable will be 6867 rubles.

When changing the deflator coefficient, taken into account when calculating the tax, from January 1, 2016 - 2,083, the amount of the calculated tax will be: 9000 rubles. x 12 months x 2,083 (K1) x 1 (K2) x 15% \u003d 33 745 rub. The increase compared to 2015 will be 4617 rubles, or 15.9%.

Taking into account the reduction of the calculated tax contributions in the PF, and since 2016, the amount of contributions will increase from 22 261 to 24,911 rubles, or by 12% (minimum wage - 6675 rubles), the amount of tax payable will be 8833 rubles. Tax growth in this example is 129%.

In 2016 There were changes in the UEND and they touched the coefficients K1, K2, tax rates for UNVD. In more detail the question of how to apply ENVD in 2016. will be reviewed in this article.

17.11.2015

Basic changes in UTII in 2016.

The main change in UNVD in 2016. The possibility of establishing a preferential rate for UNVD has been considered to be the emergence of the regional authorities. This fact was confirmed by the Federal Law No. 232 of July 13, 2015.

The size of the total rate according to UTII is 15%, and the preferential - varies in the range of 7.5-15%. A certain bid for a specific type of activity on UNVD in the relevant Regional Law on UNVD.

If we talk about the coefficient deflator K1 for 2016, then it can be noted its increase to the level of inflation and the formation at a mark of 2.083 (according to the Ministry of Economy project). As for the basic return on the UTII in 2016, it will not be changed. This article details examples for calculating UNVD in 2016, the new coefficient will be taken into account.

Delivery of the Declaration on ENVD in 2016.

A declaration of up to 20 is the first month, which follows the tax period for reports (quarter), namely:

• until 04/20/2016;
• until 07/20/2016;
• until 10/10/2016;
• until 01/20/2017

How is the Declaration on UTII in 2016?

In the Declaration on UTII in 2016. Must include the following:

1. Title leaf.

2. Section 1 "The sum of the unified tax on the imputed income payable to the budget".

3. Section 2 "Calculation of the sum of the unified tax on the imputed income for certain types of activity."

4. Section 3 "Calculation of the sum of a single tax on imputed income for the tax period."

In the declaration, the value of the corrective coefficient K2 after the comma is rounded to the third mark, and the value of the physical indicator is indicated in integer units. The values \u200b\u200bof the Declaration on UNVD should be indicated in full rubles.

There are also such conditions:

* if the value is included in the limit up to 50 kopecks, it is discarded;

* If the value is not included in the limit up to 50 kopecks (it is either equal or more), then it is rounded to a full ruble.

Each Declaration page on UTII is distinguished by through numbering, which should report from the title leaf (and absolutely no difference in that is missing or is there). In addition to numbering pages, the declaration is characterized by the number of sections / sheets filled. The sequence number of the page of this document should be located in the field appropriate to the numbering in the direction from left to right (the first (left) acquaintance is considered to be.

The "page" field has three acquaintances, it is filled as follows:

• first page - "001";
• the tenth page is "010";
• cottage page - "100".

To fill the declaration, inks of such colors are used:

• black;
• blue;
• purple.

It is forbidden if error assumes to correct them by applying a corrector or other such means. Also, it is impossible to make a declaration on UTII in a two-way printed version, fasten sheets (this may damage the document).

For each indicator of the Declaration on UTII, one special field is provided, which consists of a certain number of acquaintance. Accordingly, each field must be made exclusively one indicator if it is not a date or decimal fraction.

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

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

These indicators are divided between themselves ".", That is, the point.

To reflect a decimal fraction, you need to use two fields

• the first part of the fraction is made;
• second - fractional part of the fraction.

The values \u200b\u200bof text, numeric and code indicators are made to the Declaration on UTII in the direction from left to right, it should be started from the first (that is, the left acquaintance). If the filling of the document fields occurs with the help of software, then all numeric indicators should align on the right acquaintance (that is, the last).

The text fields of the form of the declaration of the Declaration on UTII are filled only with printed symbols and be sure to capital. If any indicator is absent, then in the field allotted for it, the fiber is set (a straight line, which is carried out in the middle of the acquaintance on the length of one or another field). If, when specifying an indicator in the appropriate field, you do not need to fill all acquaintance, then the right part is also ripening.

For example, pointing to a ten-digit INN, the taxpayer makes data in the Inn field, which consists of 12 acquaintance as follows: "1234567890--".

If the declaration compiled with the use of software seems to be in printed form (using the printer), the frame of the acquaintance and dates for those acquaintance that was not filled, it will be optional. As for the location and size of the values \u200b\u200bof the indicators, they should not be subjected to any changes. The declaration is printed by a generally accepted font - Courier NEW with an installed 16-18 items high.

Filling the Declaration on UTII, at the top on each page, you should specify the INN, as well as the code for the reason for registration (CAT) of a particular organization.

When the Declaration on UTII for the last tax period, as well as updated declarations on a reorganized organization / firm, are submitted to the tax authority, according to the place of accounting by the organization / legal succession, in the title page, the field "At the place of accounting" by the code "215" is filled, and its top Must contain such information: INN, CAT According to the location of the organization / successor company.

Filling the requisite "taxpayer", it is necessary to indicate the name of the relevant reorganized organization / firm. The Inn / CPP props of a reorganized organization contains information on the INN and CAT, assigned to a particular organization before reorganization by tax authorities according to the placement of registration, as a taxpayer of a unified tax on the imputed income for each type of activity separately.

Section 1 of the Declaration should contain the code of the All-Russian Classifier of the territories of municipalities OK 033-2013 (OCTMO) of the appropriate education (on its territory consisted of accounting as a taxpayer of the UNVD Reorganized Organization).

The codes of the forms of reorganization and the elimination codes of the organization can be found in Appendix No. 2 to the procedure for filling out this document.

Registration of the title leaf of the Declaration on UNVD

The taxpayer fills the title page of the declaration, except for the section called "filled with a tax authority".

Filling the title page, indicates the following:

1. INN, CAT. You need to specify the assigned organization codes as a taxpayer of the UTII, the relevant tax authority (that is, in the one in which the document is submitted).

Thus, the Russian organizations should indicate the INN, the CAT in accordance with the place of registration as a taxpayer of UNVD for a specific type of activity on the basis of notification regarding the delivery of a taxpayer of UNVD in the tax authority, which is comparable to the implementation of the activities that are subject to Taxation of UNVD.

For IP (individual entrepreneur), it is necessary to indicate the following: INN on the basis of a certificate of registration in this or that tax authority of the individual according to the place of residence in the territory of the Russian Federation.

2. Correction number.

If the presentation in the tax authorities is subject to the primary declaration on UNVD, then according to the details of the "adjustment number" should be put "0--", if specified - "1--", "2-", etc.

3. The tax period for which the Declaration is submitted to the verification.

Codes that determine the tax period can be found in Appendix No. 1 to the order.

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

5. The code of the tax authority to which the Declaration will be presented.

6. The code of that place. Where the Declaration on the UTII is represented according to the place of accounting for a taxpayer (you can get acquainted in Appendix No. 3 to the order).

7. Name of the organization (full).

The name must comply with its constituent documents (as if there is a latin transcription in the name, it should be indicated by it). You can fully indicate the line by the FULL NAM.

8. Code of the type of economic activity on the all-Russian classifier of all types of economic activity OK 029-2001 (OKVED).

9. The code of liquidation / reorganization (for review it is necessary to read Appendix No. 2 to the order).

10. INN, CCP organization that was reorganized.

11. Contact telephone taxpayer.

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

13. The number of sheets of confirmation documents, as well as their copies (this includes documents and copies of their copies confirming the powers of the representative of the taxpayer, if any), attached to the documented document.

The title page is known to contain the section "The accuracy and completeness of the information specified in this Declaration, I confirm." It should be specified as follows:

1. When confirming the accuracy and completeness of information in the relevant document, the head of the taxpayer organization or IP sets the code "1", and if this operation is carried out by the representative of the taxpayer - it puts the code "2".

2. Organization field "FULL NAME" should be filled in line and at the same time indicate full name, first name, patronymic of its leader. It is consolidated by a personal signature of the manager, it is assigned to the press of the relevant organization (the signing date is also indicated).

3. The IP field "FULL NAME" is not filled - you only need to put the personal signature and the date of signing.

4. The representative of the taxpayer field in FULL NAME line brings information about himself (FULL NAME), also affixes the personal signature and the date of signing.

5. The representative of the taxpayer - the legal entity of the FULL NAME fiolves the line of fully full of physical person, which is authorized on the basis of a document confirming the authority of the taxpayer representative - a legal entity in confirming the reliability and completeness of information that was listed in the Declaration. In the field "Name of the Organization - a representative of the taxpayer", the name of the taxpayer's legal entity is made, and the signature of the person whose information is listed in the FULL NAME, to print a legal entity, the date of signing.

6. The "Name of a document confirming the authority of the Representative" should contain information on the form of a document that confirms the powers of a particular taxpayer representative.

In 3 and 4 sections called "Filled by a tax authority", it is necessary to make the following data:

1. The method that the Declaration on UTII has been presented. Here you should specify 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 you have a copy).

4. The date that the Declaration is presented.

5. The number that is assigned a declaration.

6. Full name of the tax authority who has adopted a declaration.

7. Signature of the employee of the tax authority, which was adopted by the Declaration.

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

1. The code 010 is made in the OCTMO territory, the municipality, settlement, which is part of the municipality in accordance with the implementation of this or that activity. When the code is filled in OKTMO (11 acquaintance is assigned to it), the batteries should be made in free acquaintance (if this code is 8-digit). For example, an 8-digit code for OKTMO 12345678 in the "OKTMO Code" field is made as follows: "12345678 ---.

2. The AVD value is made in line 020, which is subject to payment to the budget for a specific tax period. In this code, the value must be determined independently. To do this, multiply the value of the indicator in the string 040 (Section 3) on the result from the ratio of the total amount of the values \u200b\u200bof the indicators by lines 110 (Section 2, all filled sheets) to the value of the indicator on line 010 (Section 3).

The data that will be listed in section 1 of the declaration must be confirmed by the signature of one of the individuals specified in clause 3.3 of this Procedure, namely in a specially designated line "The accuracy and completeness of the information specified on this page confirm". The date of signing the relevant section is necessarily set.

4.3. If the rows with the code 010 are not enough, then it will be necessary to fill in the required number of sheets in section 1 declaration.

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

Here you need to specify the following information:

1. Line 010 - the code of the type of one or another, which is engaged in the taxpayer is made (for this it should be found with Appendix No. 5 of this Procedure).

2. Row 020 - it is necessary to enter the address of the place of implementation of a type of activity, which is specified in line 010 (with codes of the subject of the Russian Federation can be found in Appendix No. 6 to the order).

3. Row of 030 - the Code of the OKTMO of the place is recorded in it where one or another activity is carried out.

4. Row 040 - contains the value of the base profitability per unit of physical indicator / month by a particular activity (orientation should be guided by Appendix No. 5 to the Procedure).

5. Row 050 - the value of the coefficient-deflator K1 is made, which is set to one calendar year.

6. Row 060 is a corrective coefficient of basic yield K2, which takes into account the set of features of conducting a type of activity.

7. Rows from 070 to 090 have several graphs, they must be considered in more detail. In Count 2, the value of the physical indicators for a specific type of activity is required in each month of the tax period. Count 3 contains information on the number of calendar days of entrepreneurial activity in the month, which it was registered (or discontinued), as a taxpayer UTII. Count 4 must be a tax base for each calendar month of the corresponding tax period (that is, the product of values \u200b\u200bof values \u200b\u200bof rows with codes 040, 050, 060 or 070/080/090).

8. String 100 - contains a tax base, that is, the amount of imputed income for a certain tax period by a particular activity, which is carried out at the relevant address (the amount of the values \u200b\u200bspecified in lines with codes 070-090).

9. String 110 - It is necessary to make an amount calculated for the tax period of UNVD according to a certain type of entrepreneurial activity, which is carried out at the specified address (that is, the value in the line with the code 100 * 15/100).

This section implies the following information into it:

1. Row 005 - a sign of a taxpayer is established here (if IP makes payments and other remuneration to their employees, then "1" is set, if not - the number 2).

2. Line 010 - the amount calculated for the corresponding tax period of UNVD is made.

3. Row 020 - it records the amount of insurance premiums, costs and payments, which are provided for in paragraph 2 of Article 346.32 of the Tax Code of the Russian Federation, for which the amount of UNVD can be reduced if their payment was made in favor of employees (if they are in their field of activity There is a payment of a single tax).

4. Row 030 - contains an amount of insurance premiums that were paid by the PI in the PF of the Russian Federation, as well as in FFMS in a fixed amount.

5. Row 040 - calculating the total UNVD sum that is paid to the budget for a specific tax period.

If the Declaration represents an IP or an organization that makes payments and other remuneration to workers who workers in the fields of activity falling under the calculation of a single tax in line 040 should make the difference between the values \u200b\u200brecorded in lines with codes 010 and 020.

If IP or the organization does not make appropriate payments to individuals, then the difference value between the indicators on the lines of 010 and 030 is added to the line 040.

ENVD - the imputed tax "appointed by the authorities", which does not depend on the income of the enterprise, its paying, and applies to strictly defined species of commercial activities. The tax rate is calculated on the basis of the decrees of the Government of the Russian Federation, the local authorities and the physical indicators of the enterprise itself.

When paying the ENVD, the organization is exempt from income tax (entrepreneurs - from NDFL), value added tax, excluding investment transactions, and property tax required for their commercial activities (with the exception of real estate supplied to cadastral accounting).

At the end of the year, 1% of the profits obtained over 300,000 rubles are additionally paid. How to calculate ENVD for IP and organizations, consider further.

Types of taxable activities

Paying taxes in accordance with UNVD (a single tax on imputed income) have the right to an organization or IP (individual entrepreneurs), carrying out commercial activities in the field:

• retailers (the trading area should not exceed 150 kV / m);
• catering (the total area of \u200b\u200bthe hall should not be more than 150 kV / m);
• veterinary, household services (electrician repair, plumbing, electronic devices, cleaning apartments, etc.);
• distribution and (or) advertising;
• rental services for trading places, land plots, (with the exception of petrol and gas stations, as well as objects exceeding 500 kV / m);
• hotel business and rental housing (including hiring apartments);
• repair, maintenance and car wash;
• delivery of goods and transportation of passengers by motor transport;
• providing parking.

The full list of services is listed in Article 346.26 of the Tax Code of the Russian Federation.

ENVD does not apply to individual entrepreneurs and organizations in which the number of hired employees exceeds 100 people and commercial enterprises, the share of participation in which other organizations is more than 25%.

Calculation of ENVD

The formula of a single tax for calculating UNVD to the year for IP and organizations for the month is as follows:

ENVD \u003d DB * K1 * K2 * FP * 0.15

1. BD - basic return. This is an accurate figure defined by the Tax Code for each type of activity. It is indicated for a unit of measurement, depending on the type of enterprise. For example, for retailers, if the outlet area exceeds 5 kV / m, the base profitability is an amount of 1800 rubles per square meter. For a motor transportation enterprise for the delivery of goods - 6000 rubles for each transport unit. For the organization for the provision of household services - 7,500 rubles for each worker, including the entrepreneur itself. The full list of the amount of basic profitability is listed in the Tax Code, Article 346.29.
2. K1 - Deflation coefficientestablished by the Government of the Russian Federation. For 2015, the coefficient K2 \u003d 1.798.
3. K2 is a corrective coefficient. It is appointed by the authorities of local self-government and, at their request, may be from 0.005 to 1, that is, to reduce or not a tax burden. When using a corrective coefficient, it should be rounded the resulting value (up to a third mark after the comma). To find out the size K2, contact your local tax service.
4. FP - physical indicators of the enterprise. This is the total number of units of measurement specified in the "Basic return" paragraph. For businesswomen in the field of retail, it is required to calculate square meters on which the trading point (points) is placed, for the organization for the provision of household services - this is the number of workers, for road transport enterprises - the number of vehicles, etc. when calculating the unified tax Round up to integers.

0.15 is 15% of the calculated imputed income, which must be paid to the budget.

For payment for the quarter, the value obtained is multiplied by three.

Reducing ENVD

Taxation on UNVD does not exempt from mandatory payments to the Pension Fund of Russia (FIU) as well as to the Federal Fund of Compulsory Medical Insurance (FFOMS).

The deductions to the Social Insurance Fund (FSS) are made voluntarily for themselves and are mandatory for hired workers.

Based on the Tax Code, an individual entrepreneur who does not hire workers, can subtract up to 100% of the unified tax.

If an enterprise has hired workers, no more than half of the total tax is deducted.

Enterprises open and closed, and each entrepreneur must know not only how to open its business, but also how to close the enterprise, so that the tax and other bodies have no questions and lawsuits. Here we consider the nuances of the closure of LLC.

An example of calculating UENVD

We will figure it out how to calculate the imputed income.

We will calculate a single tax for an individual entrepreneur who does not have hired workers providing household services: DB - 7,500 rubles (data from the Tax Code), the FP will be equal to one, since the employee is one, K1 - 1.798 (Decree of the Government of the Russian Federation for 2015), K2 Also take an equal unit as in most subjects of the Russian Federation.

ENVD will be:

BD (7500) * K1 (1,798) * K2 (1) * FP (1) * 0.15 \u003d 2022.75 per month, for the quarter 2022.75 * 3 \u003d 6068.25 rubles.

Contributions for an individual entrepreneur, based on the minimum wage approved by the Government of the Russian Federation for 2015, will be:

• in the FIU 18610.80 rubles;
• in FF 3650,58 rubles;

Total for the year 22261.38 rubles, for the quarter 22261.38 / 3 \u003d 7420.46 rubles.

Contributions exceeded the tax, so fill the "zero" declaration.

Calculate UEND for the store, 40 kv / m and two employees with a salary of 20,000 rubles.

Database (1800rub) * K1 (1,798) * K2 (1) * FP (40KV / M) * 0.15 \u003d 19418.4 rubles, for the quarter 19418,4 * 3 \u003d 58255.2 rub.

Mandatory payments for employees per month:

• in the FIU (22%): 20000 * 2 * 22% \u003d 8800 rubles.
• in FFOMS (5.1%): 20000 * 2 * 5.1% \u003d 2040 rubles.
• in FSS (2.9%): 20000 * 2 * 2.9% \u003d 1160 rubles.

Total for a month 12000 rubles., For the quarter 12000 * 3 \u003d 36,000 rubles.

50% of ENVD is: 58255.2 / 2 \u003d 29127.6 rubles. And it should be paid to the tax service exactly as compulsory contributions (36,000 rubles) exceed this value.

Tax payments

EVD should be paid until April 25 - for the 1st quarter, until July 25 - for the 2nd quarter, until October 25 - for the 3rd quarter and until January 25 for the 4th quarter .

A tax deduction is possible only with already paid contributions, for example, to reduce UNVD in the first quarter, it is necessary to have time to pay contributions to the FFR, FFF, FSS for the last quarter of the previous year.

Pay tax is required in the tax service, where the company is supplied.

Combining with other taxation systems

With several activities of the commercial enterprise, there is a possibility of joint paying of various taxes: for example, in the UEND and a simplified tax system (USN).

Methods of payments, in this case, is not legally defined.

You can conduct a separate accounting department for income and expenses, property, wages of workers employed in various enterprises.

It is easiest to share revenues separately on activities, taxable ENVD and separately taxable USN.

Costs should be calculated on UNVD, according to USN and on joint spending, in proportion to incomes received from different enterprises.

Many enterprises distribute various activities in various organizations in order not to combine tax payments and not increase the number of accounting calculations.

Tax accounting and reporting

Individual entrepreneurs, leading activities on UNVD, are exempt from accounting books and to pay tax sufficiently, once a quarter, fill out the tax declaration.

If the IP has hired staff, then in addition, not later than the 15th day of January, April, July and October, it is necessary to provide a report in the FFR and FFOMS on the amount of mandatory contributions made in these funds, as well as once a year report on the number Workers in the tax inspection until January 20th.

Organizations are required, except for the tax declaration, provide accounting reports in the tax office (quarterly) and once a year, data on the physical indicators of the enterprise and the average number of employees. Report on contributions to the FIU and the FFOMS is done once a quarter.

What taxes are better to pay?

The advantages of payment of UNVD for IP: not required to conduct accounting. Disadvantage: quarterly tax payment.

The amount of the unified tax is changing depending on the solution of local authorities, therefore, to say which form of taxation will be more profitable, it is difficult, and each entrepreneur decides itself.

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For special tax modes in the New 2016, a number of changes are introduced in Russia. In 2015, the State Duma adopted amendments to the Tax Code, which, among other things, touched upon the calculation of the unified tax on the imputed income (UNVD). On a preferential rate on UTII, the calculation of this tax in 2016 and the principles of its application - read in our article.

UTII in 2016: changes

Recall, UNVD is a tax regime that extends only to certain types of entrepreneurship (a list of objects that are subject to UNVD is limited by federal legislation) and establishing regional or local authorities. In other words, in different regions, the procedure for paying the tax of UNVD may be different, but the amount of income of the enterprise, when calculating ENVD, does not matter. Since 2013, this degree of taxation has become voluntary - that is, if its conditions are not satisfied with the entrepreneur, he has the right to declare the transition from the tax on the ENVD system to another taxation system.

Conditions for transition to the ENVD system in 2016 there are several for IP. This is the number of employees (there must be less than a hundred people), the location of the enterprise (should be based on the territory of the municipality), a certain type of business activity (retail trade, catering, a firm providing household services, etc.).

It is planned that such a special tax regime, as a single tax on imputed income, will exist in the following, 2016. Cancel this system is planned only by 2018.

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To the Tax Code in Part calculation of tax UENVD In 2016, the changes made a federal law of July 13, 2015 No. 232-FZ. According to the document, now the local and regional authorities of the constituent entities of the Russian Federation have the right to reduce tax rates for enterprises. This opportunity will affect firms using the so-called "specialists" - a simplified tax system (USN) and paying a single tax on imputed income into the treasury.

According to one of the sections of the law in a new edition, the tax rate of UNVD is now equal to 15% of the magnitude of the imputed income of the enterprise. Also, according to the amendments, the regional authorities and the bodies of the city of federal significance have the right to make it so that the ENVD rate is reduced almost half-in-in size from 7.5%. Such a preferential rate of a single tax can be introduced for certain categories of taxpayers and types of entrepreneurship activities in respect of which UNVD is applied.

All taxes paid by entrepreneurs on the ENVD system in 2016 will go to the budget of municipalities.

Tax rates on UTII in 2016 for IP

Recall, for IP and organizations, the transition to a single tax on imputed income (UNVD) in 2016 is also not a mandatory requirement - if desired, the businessman can replace it with another taxation system.

So, for the example of the calculation of the UEND-2016, take a small enterprise of retail. Thus, the basic profitability of this type of entrepreneurial activity from one square meter is equal to 1800 rubles per month. For example, if the store covers an area of \u200b\u200b60 square meters, then it is necessary to calculate the tax base for the quarter:

60 x 1800 x 3 (number of months in a quarter) x 1,798 (coefficient K1) x 0.5 (approximate K2 coefficient set by the region to this type of business) \u003d 291 276.

Now, it is necessary to multiply the tax base to calculate the UCND tax to the tax rate, which for most enterprises with rare exception will be equal to 15%. 291 276 x 15%. It turns out that the ENVD-2016 for that enterprise for the quarter will be approximately 43,691 rubles.

IP, which pay the ENVD-2016 have the ability to reduce the amount of the tax. For this, the resulting amount should be subtracted by the amount of insurance premiums that the entrepreneur pays for its employees. IP can reduce the size of its UNVD-2016 one hundred percent - this is possible only if the company does not use the labor of employees. But more than half the amount of UNVD in the amount of insurance premiums in a similar way, it is impossible to those IP, which use the labor of employees. There was no tax legislation in this part of the tax legislation.

When to submit a declaration on UTII in 2016?

Changes in tax legislation in 2016 did not affect the punishment for unfair taxpayers. Maintaining entrepreneurial activities without placing tax accounting is administrative responsibility - a fine of at least 40 thousand rubles, and the late presentation of the Declaration will entail a fine of 5% of the tax of UNVD, tax non-payment - a fine of 20% of its amount. Download the Declaration Blank for ENVD for 2016

Many entrepreneurs face a difficult choice: what tax system to choose UTII or "Simplified" - USN? Most of the businessmen agree that the most profitable is ENVD, then the patent tax system, and only then simplified. But it should be noted that the coefficients for calculating UNVD in different subjects of the country may differ, increase and undergo changes from year to year, as well as the value of the tax may be different for companies that carry out various types of business activities. USN is considered advantageous if the difference between the costs of the enterprise and its income is small, and profit is insignificant.

For individual entrepreneurs applying a single tax on imputed income, such a fee budget relies from the obligation to pay almost all other taxes. But it is worth considering that not all businessmen can apply such a type of taxation, but only those that are dealt with certain activities. For example, working in retail, public catering or provide household services.

How to calculate a single tax on a small business?

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

• basic profitability of a specific type of activity (marked in the Tax Code of the Russian Federation - Art. 346);
• number of employees (or building area);
• coefficient K1 (each year it is established in the normative act of the Ministry of Economic Development);
• the K2 coefficient (its size is set at the municipality level).

The formula for calculating UNVD will look like this:

Increased income * 15% (tax rate for small business). From the total amount you need to subtract insurance premiums.

How much will the taxes grow on a small business?

Compared to the previous year, the growth of this indicator will be almost 16%. For all the time "work" of a single tax on a small business such an increase in an important coefficient for calculating the tax amount is essential.

Now the tax base, based on which the tax on a small business will be calculated, will grow by almost 16%. Therefore, businessmen should prepare for a significant increase in tax burden and it is possible to seek help from specialists who will prompt the paths of its decline.