Changes in ENVD since the year. ENVD is a great opportunity to optimize taxes
In 2016 changes appeared in UTII and they affected the coefficients K1, K2, the tax rate for UTII. In more detail, the question of how to properly apply UTII in 2016. will be discussed in this article.
17.11.2015The main changes in UTII in 2016
The main change in UTII in 2016. It is considered the emergence of the opportunity from the beginning of this year for the regional authorities to establish a preferential rate for UTII. This fact is confirmed by Federal Law No. 232 dated July 13, 2015.
The size of the general rate for UTII is 15%, and the preferential rate varies between 7.5-15%. A certain rate for a specific type of UTII activity in the relevant regional law on UTII.
If we talk about the deflator coefficient K1 for 2016, then we can note its increase by the inflation rate and becoming at around 2.083 (according to the project of the Ministry of Economy). As for the base yield on UTII in 2016, it will not be changed. This article provides detailed examples for calculating UTII in 2016, while taking into account the new coefficient.
Submission of the UTII declaration in 2016
The declaration is submitted before the 20th day of the first month following the tax period for reports (quarter), namely:
- until 20.04.2016;
- until 20.07.2016;
- until 20.10.2016;
- until 20.01.2017
How is the UTII declaration filled out correctly in 2016?
In the Declaration on UTII in 2016. should include the following:
1. Title page.
2. Section 1 "The amount of a single tax on imputed income payable to the budget."
3. Section 2 "Calculation of the amount of a single tax on imputed income for certain types of activities."
4. Section 3 "Calculation of the amount of a single tax on imputed income for taxable period».
In the Declaration, the value of the correction factor K2 after the decimal point is rounded up 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.
There are also the following conditions:
* 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 up to 50 kopecks (it is either equal or greater), then it is rounded up to the full ruble.
Each page of the UTII Declaration is distinguished by continuous numbering, which should keep a report from the Title Page (and there is absolutely no difference in whether it is absent or present). In addition to page numbering, the Declaration is characterized by the number of sections/sheets to be completed. The serial number of the page of this document should be located in the corresponding field for numbering in the direction from left to right (the first (left) character space is considered the beginning.
The "Page" field has three familiarity spaces, it is filled in as follows:
- the first page is "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 forbidden to correct them by applying a corrector or other similar means. It is also impossible to draw up a UTII Declaration in a two-sided printed version, to fasten sheets (this can damage the document).
For each indicator of the UTII Declaration, one special field is provided, which consists of a certain number of familiarity. Accordingly, only one indicator must be entered in each field, if it is not a date or a decimal fraction.
To enter the correct date in this document, you should use three fields in order, namely:
- day - two familiarity;
- month - two familiarity;
- year - four familiarity.
These indicators are separated by a ".", that is, a dot.
To reflect decimal, two fields must be used
- the first is the integer part of the fraction;
- in the second - the fractional part of the fraction.
The values of textual, numerical and code indicators are entered in the Declaration on UTII in the direction from left to right, you should start from the first (that is, the left familiarity). If the fields of the document 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 capital letters. If any indicator is missing, then a dash is put in the field allocated for it (a straight line that is drawn in the middle of the familiarity along the length of one or another field). If, when indicating the indicator in the corresponding field, it is not required to fill in all the familiarity places, then a dash is also put on their right side.
For example, 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 a printed form (using a printer), the framing of the familiarity and dashes for those familiarity that have not been filled in 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 the generally accepted font - Courier New with a fixed 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 registration reason code (KPP) of a particular organization.
When the UTII Declaration for the last tax period, as well as the revised Declarations for the reorganized organization / firm are submitted to the tax authority according to the place of registration by the successor organization / firm, the field “At the place of registration” is filled in the Title Page with the code “215”, and its upper part must contain the following information: TIN, KPP according to the location of the organization / successor company.
When filling in the requisite "taxpayer", it is necessary to indicate the name of the relevant reorganized organization / company. The “TIN/KPP of the reorganized organization” requisite 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 territories of municipalities OK 033-2013 (OKTMO) of the corresponding formation (a reorganized organization was registered as a UTII taxpayer on its territory).
Codes of forms of reorganization and codes of liquidation of the organization can be found in Appendix No. 2 to the Procedure for filling out this document.
Registration of the Title page of the Declaration on UTII
The taxpayer completes the Cover Page of the Declaration, except for the section titled “To be completed by the employee tax authority».
When filling out the title page, the following is indicated:
1. TIN, KPP. 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).
So, for Russian organizations, it is necessary to 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 in the tax authority that is comparable to the place of implementation of the activity that is subject to UTII taxation.
For IP ( individual entrepreneur) you must specify the following: TIN based on the Certificate of registration with a particular tax authority of an individual according to the place of residence in the territory of the Russian Federation.
2. Correction number.
If the primary UTII Declaration is subject to submission to the tax authorities, then “0--” should be put in the “adjustment number” variable, if the specified one is “1--”, “2-”, etc.
3. The 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. 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. The code of that place. where the UTII Declaration is submitted according to the place of registration of a particular taxpayer (you can find 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 exactly). You can specify the full name line by line IP.
8. View code economic activity according to the All-Russian classifier of all types of economic activity OK 029-2001 (OKVED).
9. Code of liquidation / reorganization (for information, read Appendix No. 2 to the Procedure).
10. TIN, CPC of the organization that was reorganized.
11. contact number taxpayer.
12. 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 puts the code "1", and if this operation is carried out by a representative of the taxpayer, he puts the code "2".
2. Organization field "Name" should be filled in line by line and at the same time indicate the full name, surname, patronymic of its head. This is fixed by the personal signature of the head, certified by the seal of the relevant organization (the date of signing is also indicated).
3. IP field "Name" is not filled - you only need to put down a personal signature and the date of signing.
4. The representative of the taxpayer in the "Name" field enters information about himself (full name) line by line, also puts down his personal signature and the date of signing.
5. The representative of the taxpayer - legal entity, the field "Name" enters line by line the full name of the individual who is authorized on the basis of a document confirming the authority of the representative of the taxpayer - legal entity in confirming the accuracy and completeness of the information that was indicated in the Declaration. In the field "Name of the organization - representative of the taxpayer", the name of the legal entity - representative of the taxpayer is entered, the signature of the person whose information is indicated in the "Name" field, the stamp of the legal entity, the date of signing should also be affixed.
6. The field "Name of the document confirming the authority of the representative" must contain information on the type of document that confirms the authority of one or another representative of the taxpayer.
In Sections 3 and 4 entitled “To be completed by an employee of the tax authority”, the following data must be entered:
1. The way 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 a copy is available).
4. Date on which the Declaration is submitted.
5. The number assigned to the Declaration.
6. Full name of the employee of the tax authority who adopted the Declaration.
7. Signature of the employee of the tax authority who adopted the Declaration.
IN this section you should specify the data for each block of lines (code 010-020), they should be separately:
1. In line 010, the code for OKTMO of an inter-settlement territory, municipal formation, locality, which is part of the municipality according to the place of implementation of a particular activity. When the OKTMO code is filled in (11 familiarity spaces are allocated for it), dashes should be entered in the free familiarity spaces (if this code is 8-digit). For example, an 8-digit code according to OKTMO 12345678 in the field "OKTMO code" is entered as follows: "12345678---".
2. In line 020, the value of UTII is entered, which is payable to the budget for a certain tax period. In this string code, the value must be determined independently. To do this, multiply the value of the indicator in line 040 (section 3) by the result of the ratio of the total sum of indicator values in lines 110 (section 2, all completed sheets) to the value of the indicator in 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 indicated in clause 3.3 of this Procedure, namely in the specially designated line “I confirm the accuracy and completeness of the information indicated on this page”. Be sure to put the date of signing the relevant section.
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 - it contains the code of the type of a particular activity that the taxpayer is engaged in (for this, you should familiarize yourself with Appendix No. 5 of this Procedure).
2. Line 020 - it is necessary to enter in it the address of the place of implementation of a particular 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 - it contains the OKTMO code of the place where this or that activity is carried out.
4. Line 040 - contains the value of the basic profitability per unit of physical indicator / month for a particular type of activity (you should be guided by 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 - the adjusting coefficient of basic profitability K2, which takes into account the totality of the features of conducting a particular type of activity.
7. Lines from 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 is entered in each month of the tax period. Column 3 contains information on the number of calendar days of doing business in the month in which it was registered (or deregistered) as a UTII taxpayer. Column 4 should be tax base for every calendar month of the corresponding tax period (that is, the product of the values of the values in the lines with the 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 that is carried out at the corresponding address (the sum of the values \u200b\u200bspecified 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 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 includes the following information:
1. Line 005 - the sign of the taxpayer is set here (if the individual entrepreneur makes payments and other remuneration to his employees, then “1” is put, if not, the number “2”).
2. Line 010 - the amount of UTII calculated for the corresponding tax period is entered.
3. Line 020 - it records the amount of insurance premiums, expenses and payments, which are provided for in paragraph 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 single tax is paid).
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 FFMS in a fixed amount.
5. Line 040 - calculation of the total amount of UTII, which is payable 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 remuneration to employees working in areas of activity that fall under the calculation of a single tax, the difference in the values \u200b\u200brecorded in lines with codes 010 and 020 should be entered in line 040.
If the individual entrepreneur or organization does not make the appropriate payments individuals, then in line 040 the value of the difference between the indicators for lines with codes 010 and 030 is entered.
On the territory of the Russian Federation, along with others, a taxation system is applied in the form of a single tax on imputed income. This taxation system is governed by the provisions of Chapter 26.3 of the Tax Code of the Russian Federation. It should be noted that some changes to UTII in 2016 took place.
Single tax application
By general rule, provided for in paragraph 1 of Article 346.28 of the Tax Code of the Russian Federation, the transition of the taxpayer to the payment of imputed tax is carried out only on a voluntary basis in a declarative manner. A prerequisite for such a transition is the implementation by payers of the types of commercial activities directly prescribed in the legislation, as well as the compliance of payers with the requirements named in the Tax Code of the Russian Federation. It is important that only legal entities and entrepreneurs can be single tax payers. The legislator, separating private merchants and organizations, does not separate legal entities depending on their organizational and legal forms. Accordingly, the changes in UTII in 2016 for LLCs are the same as for the rest legal entities.
It should be remembered that the Tax Code of the Russian Federation allows for the voluntary termination of the payment of UTII, but only from the beginning of the next calendar year. This restriction has not changed. In terms of voluntary termination of payment of UTII in 2016, there are no changes or innovations.
the federal law the provider did not make changes to the procedure for starting payment and terminating the application of UTII, but made a number of innovations in the regulation of UTII, the description of which is detailed below.
Latest news and UTII changes in 2016
Law enforcement practice regarding the single tax did not undergo significant changes or innovations in 2016. The norms of federal legislation governing the single tax on imputed income remained in the same editions that were in force in 2015. Since the beginning of 2016, the provisions of Chapter 26.3 of the Tax Code of the Russian Federation regarding the single tax have remained unchanged (some changes occurred in 2015).
UTII tax rate - 2019 by regions
Organizations and entrepreneurs that have switched to a taxation system in the form of UTII must quarterly calculate imputed income and tax from it (clause 1, article 346.29 of the Tax Code of the Russian Federation, article 346.30 of the Tax Code of the Russian Federation).
UTII calculation
The calculation of the single tax on imputed income for the quarter is made according to the following formula (clause 1 of article 346.29 of the Tax Code of the Russian Federation, clause 1 of article 346.31 of the Tax Code of the Russian Federation):
UTII amount \u003d Tax base (imputed income) for the quarter * Tax rate,
where the imputed income for the quarter is calculated according to the following formula (clause 2, clause 4 of article 346.29 of the Tax Code of the Russian Federation):
Tax base (imputed income) for the quarter = Basic profitability for the month * (The value of the physical indicator for the first month of the quarter + The value of the physical indicator for the second month of the quarter + The value of the physical indicator for the third month of the quarter) * K1 * K2
Tax deduction
The amount of calculated UTII can be reduced by:
- insurance premiums, which were paid in the same quarter for which the single tax was calculated (subparagraph 1, paragraph 2, article 346.32 of the Tax Code of the Russian Federation);
- temporary disability benefits at the expense of the organization (for the first three days), not covered by payments under voluntary personal insurance contracts (subclause 2, clause 2, article 346.32 of the Tax Code of the Russian Federation);
- payments under voluntary personal insurance contracts concluded in favor of employees in case of their temporary disability (subclause 3, clause 2, article 346.32 of the Tax Code of the Russian Federation).
At the same time, the size tax deduction for organizations and entrepreneurs (using hired labor) cannot exceed 50% of the calculated tax amount. Entrepreneurs who do not have employees and do not make payments to them can reduce the amount of tax by the entire amount of insurance premiums paid for themselves in the same quarter (clause 2.1 of article 346.32 of the Tax Code of the Russian Federation).
In addition, entrepreneurs can reduce the amount of tax on expenses for the purchase of cash registers (in the amount of not more than 18,000 rubles for each cash register), subject to the provisions specified in clause 2.2 of Art. 346.32 of the Tax Code of the Russian Federation.
UTII - rate
As a general rule, the single tax rate on imputed income is set at 15% (clause 1, article 346.31 of the Tax Code of the Russian Federation).
However, in the regions, depending on the type of entrepreneurial activity, as well as on the category of the taxpayer, the UTII rate can be reduced from 15% to 7.5% by regulatory legal acts of local governments (clause 2 of article 346.31 of the Tax Code of the Russian Federation).
If local authorities have not approved regulations on the application of a reduced tax rate in a given region, then UTII taxpayers apply a general rate of 15% (
For special taxation regimes in the new 2016, a number of changes are introduced in Russia. In 2015 State Duma adopted amendments to tax code, which, among other things, touched on the calculation of the Single Imputed Income Tax (UTII). About the preferential rate for UTII, the calculation of this tax in 2016 and the principles of its application - read our article.
UTII in 2016: changes
Recall that UTII is tax regime, which applies only to certain types of business activities (the list of objects that are subject to UTII is limited federal law) and established by regional or local authorities. In other words, in different regions the procedure for paying UTII tax may be different, but the amount of income of an enterprise when calculating UTII does not matter. Since 2013 this special mode taxation became voluntary - that is, if its conditions do not suit the entrepreneur, then he has the right to declare the transition from tax to UTII system to another system of taxation.
There are several conditions for the transition to the UTII system in 2016 for individual entrepreneurs. This is the number of employees (they 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 entrepreneurial activity (retail trade, enterprise Catering, a company providing personal services, etc.).
It is planned that such special mode taxation, as Single tax on imputed income, will exist in the next year, 2016. The authorities plan to abolish this system only by 2018.
Note
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Part of the tax code calculation of UTII tax in 2016, changes were made by Federal Law No. 232-FZ of July 13, 2015. According to the document, now the local and regional authorities of the subjects Russian Federation have the right to reduce tax rates for businesses. This opportunity will affect firms that apply the so-called "special regimes" - the Simplified Taxation System (STS) and pay the Single Imputed Income Tax to the treasury.
According to one of the sections of the law in the new edition, the UTII tax rate is now equal to 15% of the imputed income of the enterprise. Also, according to the amendments, regional authorities and authorities of federal cities have the right to make the UTII rate be reduced by almost half - in the amount of 7.5 - 15%. Such a preferential single tax rate may be introduced for certain categories of taxpayers and types of business activities for which UTII is applied.
All taxes paid by entrepreneurs under the UTII system in 2016 will go to the budget of municipalities.
Tax rates for UTII in 2016 for individual entrepreneurs
Recall that for individual entrepreneurs and organizations, the transition to the Single Imputed Income Tax (UTII) in 2016 is also not a mandatory requirement - if desired, a businessman can replace it with another taxation system.
So, for an example of calculating UTII-2016 for one quarter, let's take a small retail business. So, basic return this type of entrepreneurial activity from one square meter is equal to 1800 rubles per month. For example, if a store occupies an area of 60 square meters, then you need to calculate the tax base for the quarter as follows:
60 x 1800 x 3 (number of months in a quarter) x 1.798 (K1 coefficient) x 0.5 (approximate K2 coefficient established by the region for this type of entrepreneurial activity) = 291,276.
Now, to calculate the UTII tax, it is necessary to multiply the tax base by the tax rate, which for most enterprises, with rare exceptions, will be equal to 15%. 291 276 x 15%. It turns out that UTII-2016 for that enterprise for the quarter will be approximately 43,691 rubles.
Individual entrepreneurs who pay UTII-2016 have the opportunity to reduce the amount of tax. To do this, from the resulting amount you need to subtract the amount of insurance premiums paid by the entrepreneur for his employees. An individual entrepreneur can reduce the size of his UTII-2016 by one hundred percent - this is possible only if the enterprise does not use the labor of employees. But it is impossible to reduce the size of UTII by the amount of insurance premiums by more than half for those individual entrepreneurs who use the labor of employees. There were no changes in the tax legislation in this part.
When to file a UTII declaration in 2016?
Changes in tax legislation in 2016 did not affect penalties for dishonest taxpayers. Doing business without tax registration entails administrative responsibility - a fine of at least 40 thousand rubles, and late submission of the declaration will entail a fine of 5% of the UTII tax, non-payment of tax - a fine of 20% of its amount. Download the declaration form for UTII for 2016
Many entrepreneurs are faced with a difficult choice: what kind of taxation system to choose UTII or "simplified" - USN? Most businessmen agree that the most profitable is UTII, then the patent taxation system, and only then the simplified one. But it should be noted that the coefficients for calculating UTII in different regions of the country may differ, increase and undergo changes from year to year, and the amount of tax may be different for companies engaged in various types of business activities. The simplified tax system is considered beneficial if the difference between the expenses of the enterprise and its income is small, and the profit is insignificant.