When calculating the cost of a patent and UTII, the base yield is the main indicator that affects the amount of tax. We can say that this is a conditional level of income per unit of physical indicator that an entrepreneur or firm can receive from any activity under certain conditions. How to determine the basic yield on the "imputation" and at patent system- this will be discussed in our article.

Basic profitability in UTII

The indicator of basic profitability is considered conditional, because the real amount of income of an individual entrepreneur or an enterprise on the “imputation” is not taken into account in the calculation of the tax. When calculating the "imputed" tax base, the basic income is adjusted by special coefficients and multiplied by the sum of physical indicators for each month of the reporting quarter.

The values ​​of the basic profitability of UTII and physical indicators for each type of activity are established tax code in article 346.29. There are two coefficients that correct the basic return:

K1 - deflator, equal in 2016 to 1.798

K2, which is set by the regional authorities in the range from 0.005 to 1.

Physical indicators are different for each type of business activity - these are the number of employees, the area of ​​\u200b\u200bthe premises, the number of seats, the number of cars, the number of leased land plots, etc.

So, for household services, the physical indicator is the number of employees, including individual entrepreneurs, and the basic profitability is set at 7,500 rubles per month for each employee. For passenger road transportation, the physical indicator is the number of seats, and the basic profitability is 1,500 rubles per month for each of them, etc.

Basic profitability under the patent taxation system

When calculating the cost of a patent, the concept of basic profitability is also used. As well as on UTII, the cost of a patent does not depend on the actual income of the entrepreneur, and in some cases physical indicators can be used for calculation - the number Vehicle, number of employees, sales area in square meters, etc.

The basic profitability with a patent is the estimated annual revenue that an individual entrepreneur can receive from a certain type of patent activity (Article 346.48 of the Tax Code of the Russian Federation). The amount of this revenue is established by the laws of the subjects of the Russian Federation for each year, and cannot exceed 1,000,000 rubles, and in 2016 this amount, taking into account the deflator coefficient, is 1,329,000 rubles.

The base yield can be increased by regional authorities:

• for motor transport services, including maintenance - 3 times,
• if the patent is applied in million-plus cities - 5 times,
• for catering services, retail trade and when renting real estate - 10 times.

A patent is issued for a period of 1 to 12 months within one calendar year, and if the patent period is less than a year, then its cost is calculated proportionally. The rate under the patent system is 6%.

How to Calculate Underlying Return

As we said above, the basic return is a value that is set by the authorities, and it cannot be calculated independently. But, having correctly determined the current size of the basic profitability, it is possible to calculate the amount of the “imputed” tax or the cost of a patent.

UTII calculation

The "imputed" tax is calculated according to the following formula:

UTII = BD * K1 * K2 * (FP1 + FP2 + FP3) * 15%, where

DB - basic profitability,

K1 - deflator coefficient (1.798),

K2 - coefficient established in the region (from 0.005 to 1),

FI - physical indicator for each month of the quarter

15% - the tax rate established by art. 346.31 of the Tax Code of the Russian Federation, but in the regions it may be lower.

Example

LLC "Alliance" works on UTII, providing household services. The number of employees in July is 5 people, in August - 4 people, in September - 5 people. K1 = 1.798; K2 = 1. The tax rate is 15%.

The tax for the 3rd quarter will be calculated as follows:

According to paragraph 3 of Art. 346.29 the basic income for the provision of personal services is 7,500 rubles per month, the physical indicator is the number of employees.

UTII \u003d 7,500 rubles * 1.798 * 1 * (5 people + 4 people + 5 people) * 15% \u003d 28,319 rubles. - the amount of tax for the 3rd quarter.

Calculation of the cost of a patent

You can find out the current values ​​\u200b\u200bof the basic profitability under the patent taxation system from regional regulations, or by contacting the territorial tax authority. It should be noted that according to paragraph 3 of paragraph 8 of Art. 346.43 of the Tax Code of the Russian Federation, local authorities can also set the amount of income depending on physical indicators - the number of personnel, the number of vehicles, the number of seats and load capacity, the size of retail space, etc.

Patent Calculation Example

IP Ivanov works in Moscow, providing cargo transportation services by car with a carrying capacity of 3.5 tons. tax rate 6%. Calculate the cost of a patent for 6 months.

Moscow Law No. 53 dated October 31, 2012 establishes the amount of potential income in 2016 for cargo transportation by vehicles with a carrying capacity of up to 3.5 tons of 600,000 rubles per year. The cost of a patent for six months will be:

600 000 rub. * 6% / 12 months * 6 months = 18,000 rubles.

Thus, the base yield is the main indicator both for calculating the "imputed" tax and for the cost of a patent. The higher the established yield, the higher the amount of tax, and the real income with UTII and a patent does not matter.

We found out for what period the basic profitability is determined: with UTII, the basic income is taken per month, with the patent system - for a year.

If for UTII the values ​​​​of the base yield are prescribed in the Tax Code and the regions are not entitled to change them, then for a patent these values ​​\u200b\u200bare determined precisely by regional legislation, but within the established maximum.

When applying UTII, the tax base (NB) recognizes imputed income, which for a certain type of activity is calculated for a month as follows:

NB = BD x FP,

where BD - basic profitability for a certain type of entrepreneurial activity for a month;

FP - the value of the physical indicator that characterizes this type of activity (clause 2 of article 346.29 of the Tax Code of the Russian Federation).

Given that the tax period for UTII is a quarter, the tax base per quarter is determined by summing up the tax bases for 3 months (Article 346.30 of the Tax Code of the Russian Federation).

We will tell you about the value of the basic yield for UTII 2019 by type of activity in our consultation.

How to find out the basic yield on UTII 2019?

Basic profitability is a conditional monthly profitability in value terms for one or another unit of a physical indicator that characterizes a certain type of entrepreneurial activity in various comparable conditions (Article 346.27 of the Tax Code of the Russian Federation). In other words, this is a certain estimated income, which is considered to be received per month by a swindler when conducting a certain type of activity per each employee (for example, in the provision of domestic services), for each seat (in the provision of passenger transportation services), per 1 sq.m. area of ​​the trading floor (for retail trade through the objects of a stationary trading network with trading floors), etc.

UTII: basic yield 2019

The size of the basic profitability of UTII in 2019 has not changed compared to last year and is given in paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation.

Table of basic profitability of UTII 2019

We present in the table for all types of business activities for which UTII can be applied, physical indicators and basic profitability per month:

Types of entrepreneurial activity	Physical indicator of UTII (2019) by type of activity	Basic profitability-2019 per month (rubles)
1	2	3
Provision of household services		7 500
Provision of veterinary services	Number of employees, including individual entrepreneur	7 500
Provision of services for the repair, maintenance and washing of motor vehicles	Number of employees, including individual entrepreneur	12 000
Provision of services for the provision of temporary possession (for use) of parking lots for motor vehicles, as well as for the storage of motor vehicles in paid parking lots	Total parking area (in square meters)	50
Provision of motor transport services for the transportation of goods	Number of vehicles used for the transport of goods	6 000
Provision of motor transport services for the transportation of passengers	Number of seats	1 500
Retail trade carried out through objects of a stationary trading network with trading floors	Floor area (in square meters)	1 800
Retail trade carried out through objects of a stationary trading network that do not have trading floors, as well as through objects of a non-stationary trading network, the area of ​​\u200b\u200bthe trading place in which does not exceed 5 square meters	Number of trading places	9 000
Retail trade carried out through objects of a stationary trading network that do not have trading floors, as well as through objects of a non-stationary trading network, the area of ​​\u200b\u200bthe trading place in which exceeds 5 square meters	Trade area (in square meters)	1 800
Delivery and peddling retail trade	Number of employees, including individual entrepreneur	4 500
Sale of goods using vending machines	Number of vending machines	4 500
Provision of services Catering through a catering facility with a visitor service hall	Area of ​​the visitor service hall (in square meters)	1 000
Provision of catering services through a catering facility that does not have a customer service hall	Number of employees, including individual entrepreneur	4 500
Distribution of outdoor advertising using advertising structures (with the exception of advertising structures with automatic image change and electronic displays)	Area intended for drawing the image (in square meters)	3 000
Distribution of outdoor advertising using advertising structures with automatic image change	Exposure area (in square meters)	4 000
Distribution of outdoor advertising using electronic displays	Light-emitting surface area (in square meters)	5 000
Placement of advertisements using external and internal surfaces of vehicles	Number of vehicles used for advertising	10 000
Provision of services for temporary accommodation and accommodation	Total area of ​​premises for temporary accommodation and residence (in square meters)	1 000
Provision of services for the transfer into temporary possession and (or) use of trading places located in stationary trading network facilities that do not have trading floors, non-stationary trading network facilities, as well as public catering facilities that do not have customer service halls, if the area of ​​each of them does not exceed 5 square meters	Number of trading places, objects of a non-stationary trade network, objects of public catering organization transferred to temporary possession and (or) use	6 000
Provision of services for the transfer into temporary possession and (or) use of trading places located in stationary trading network facilities that do not have trading floors, non-stationary trading network facilities, as well as public catering facilities that do not have customer service halls, if the area of ​​each of them exceeds 5 square meters	The area of ​​a trading place transferred to temporary possession and (or) use, an object of a non-stationary trade network, a public catering facility (in square meters)	1 200
Provision of services for the transfer into temporary possession and (or) use land plots to accommodate stationary and non-stationary trade network facilities, as well as catering facilities, if the area land plot does not exceed 10 square meters	Number of land plots transferred for temporary possession and (or) use	10 000
Provision of services for the transfer into temporary possession and (or) use of land plots for the placement of objects of a stationary and non-stationary trade network, as well as public catering facilities, if the area of ​​the land plot exceeds 10 square meters	The area of ​​the land plot transferred to temporary possession and (or) use (in square meters)	1 000

Please note that some activities are summarized in the table. Therefore, for example, the question may arise, “what is the basic profitability of 2019 on UTII for hairdressing services?” The provision of services by hairdressers and beauty salons refers to household services with code 96.02 according to OKVED 2, which can also be transferred to UTII (clause 1, clause 2, article 346.26 of the Tax Code of the Russian Federation, Government Decree of November 24, 2016 No. 2496-r). And for household services, the basic profitability on UTII is set at 7,500 rubles per month for each employee, including individual entrepreneurs.

It should also be borne in mind that for similar types of activities, the basic profitability may be different. So, when using UTII for retail trade, the basic profitability per month can be:

• 1,800 rubles - for retail trade, which is carried out through the objects of a stationary trading network that have trading floors, through the objects of a stationary trading network that do not have trading floors, as well as through the objects of a non-stationary trading network, the area of ​​\u200b\u200bthe trading place in which exceeds 5 sq.m .;
• 9,000 rubles - for retail trade, which is carried out through the objects of a stationary trading network that do not have trading floors, as well as through the objects of a non-stationary trading network, the area of ​​\u200b\u200bthe trading place in which does not exceed 5 square meters;
• 4,500 rubles - for delivery and peddling retail trade.

The amount of UTII does not depend on the actual income received, it is calculated as the amount of imputed income multiplied by the tax rate.

Imputed income \u003d Basic profitability for a certain type of activity × K1 × K2 × The value of a physical indicator for a certain type of activity.

The basic return is the notional monthly return.

K1 - deflator coefficient - reflects the impact of inflation, that is, changes in consumer prices for goods (works, services) over several years.

Law and order

The deflator coefficient (K1) is annually approved by the order of the Ministry of Economic Development of Russia.

K2 is a coefficient that takes into account the peculiarities of doing business. In particular, the range of goods (works, services), seasonality, mode of operation, amount of income, features of the place of doing business, etc.

Law and order

The correction factor (K2) is approved by the decisions of the municipalities and the laws of the federal cities of Moscow and St. Petersburg for a year and can take values ​​from 0.005 to 1 inclusive.

Physical indicator - quantitative, characterizes the activity of the taxpayer and differs depending on its type (number of employees in the provision of personal services; total parking area for the storage of vehicles, etc.).

We consider in detail

Suppose an individual entrepreneur provides hairdressing services by type of activity. Calculate the amount of UTII.

1. Determine the underlying return

For the provision of personal services is 7500 rubles.

2. Determine the coefficient K1

For 2019, K1 is set at 1.915.

3. Determine the correction factor K2

Let's say it's set to 0.7 for our activity.

4. Determine the value of the physical indicator

In our case, the physical indicator is the number of employees equal to 11 people. :
3 + 4 + 4

5. Determine the amount of tax

Imputed income is 110,591 rubles. :
7500 rub. × 1.915 × 0.7 × 11 people

The amount of UTII for the first quarter is 16,589 rubles. :
RUB 110,591 × 15%.

6. We reduce the amount of tax on contributions and benefits

Individual entrepreneurs who switched to UTII and make payments to employees have the right to reduce (but not more than 50%) the amount of calculated UTII by the amount of contributions and benefits paid in this tax period only for employees. If an individual entrepreneur works alone, then he can reduce the amount of UTII by the entire amount of insurance premiums paid for himself in the OPS and OMS in a fixed amount. From the 1st quarter of 2017, individual entrepreneurs who have employees can reduce the amount of UTII for contributions paid to extra-budgetary funds for themselves. At the same time, they still have to adhere to the general restriction - UTII cannot be reduced by more than half. (

Why is the base yield on UTII set and how to find it

Basic profitability is the estimated, estimated amount of revenue of an economic entity, on the basis of which tax is calculated on. In this case, the actual amount of revenue does not matter.

The basic yield on UTII in 2018 is one of the key indicators in the formula for calculating imputed tax, which looks like this:

TAX \u003d BASE (KV) × ST,

BASE (CV) - the total tax base for each of the 3 months of the quarter for which the tax is paid;

ST - rate.

In turn, the BASE indicator for each month is calculated according to the formula:

BASE (MONTH) \u003d FP × COEF1 × DB × COEF2,

DB - basic profitability by type of activity of an economic entity;

FP is a physical indicator;

COEF1 and COEF2 are corrective coefficients (the second is considered to be reducing, we will find out later why).

How to find out the basic yield on UTII? Most of the components of the indicator formula BASE (MONTH) are defined in Art. 346.29 of the Tax Code of the Russian Federation. There, the table shows the indicators of the database for all types of activities allowed for imputation.

That is, the base yield on UTII for 2018 is set only at the federal level. But local authorities also have a large amount of authority in terms of determining the conditions for the application of UTII.

What are the powers of the regions in terms of determining the size of UTII

Local authorities (municipal structures, authorities in federal cities) have the right to establish:

• whether UTII will be applied in the territory under the jurisdiction of these authorities in principle and what specific types of activities can be carried out there on the imputation (clause 2 of article 346.26 of the Tax Code of the Russian Federation);
• the value of the coefficient KOEF2, by which the BD indicator is multiplied (clause 6, article 346.29 of the Tax Code of the Russian Federation).

The interval of possible values ​​of COEF2 is from 0.005 to 1. This is the reason for the fact that the coefficient is called decreasing. The value of the coefficient is determined based on the factors given in Art. 346.27 of the Tax Code of the Russian Federation, in particular, the specifics of the assortment, seasonality, characteristics of the place of business.

Thus, the value of the DB is established by the Tax Code of the Russian Federation, but its impact on the final calculation of the tax payable depends on the position of the legislator of the municipality in which the taxpayer operates.

It can be noted that the BD indicator is inextricably linked with the FP indicator. The fact is that the value of the basic return necessarily correlates with a physical indicator, which can be represented, in particular:

• the number of employees in the state of the taxpayer (if he is an individual entrepreneur, then taking into account him) - as a rule, in the field of personal services (for example, hairdressing);
• the number or area of ​​trading places - in retail;
• the number of cars, seats - in the field of transport services;
• the area of ​​the hotel, hostel - in the field of services for the organization of temporary accommodation.

In the Russian capital, UTII is not currently applied at all. This tax regime was abolished by the law of the city of Moscow dated 26.01.2011 No. 3.

Consider a small table of basic profitability for UTII in 2018 in the indicated business segments and related ones. Be sure to take into account the specifics of the FI and KOEF2 indicators.

Examples of profitability in the table: hairdressing and other household

Let's start with the basic profitability of hairdressing services under UTII and others that are in demand in household services in 2018.

Note that the physical indicator for all these types of services is the same - this is the number of employees (if the employer is an individual entrepreneur, then the state is considered along with it, even if it does not actually participate in interaction with customers).

Yield Examples: Retail

* If a trading floor with an area of ​​up to 5 meters is used, the DB is equal to 1800, and the FP is represented by the floor area in square meters. meters.

Don't know your rights?

Depending on the specific type, different KOEF2 indicators can be set in the region. In St. Petersburg, for the sale of milk and bread (at facilities without trading floors), indicators of 0.4 or 0.2 are set for different municipalities (by the way, the same coefficients are determined for sales using vending machines). Coefficients of 1.0 and 0.5 are set for trade in other types of goods.

Examples of profitability: transport (cargo transportation and other services)

Now about the basic profitability of cargo transportation on UTII and related types of transport services.

KOEF2 indicators in these types of activities may vary significantly. In St. Petersburg, for example, in the case of the carriage of goods, the coefficient (in all municipalities) is 1, and for the carriage of passengers - 0.25.

Profitability examples: hotels and hostels

Now about the basic profitability of hotels on UTII and other objects for temporary residence. The Tax Code of the Russian Federation defines only one permitted type of activity in this segment - services for temporary residence and accommodation. They are installed:

• DB - 1000 rubles;
• FP - the area of ​​​​the facility (in square meters), where temporary residence of citizens is organized.

Both at the level of the Tax Code of the Russian Federation and at the level of local legislation, it is not practiced to single out any specific types of activities within the framework of these types of services. The value of the basic profitability of UTII-2018 by type of activity of a different nature (if we compare, for example, the accommodation of guests in a five-star hotel and camping in nature) is the same in this case.

In relation to the database for the services under consideration, the regions, however, can set different (albeit comparable) values ​​of the KOEF2 indicator. It can be equal, for example:

• 0.85 (decision of the City Council of Rostov-on-Don dated August 23, 2005 No. 37);
• 1 (Decision of the Council of Deputies of the city of Khimki dated 03.10.2007 No. 13/3).

In many cities where UTII operates, the corresponding taxation system cannot be applied when running a hotel business. For example, in St. Petersburg it is impossible to conduct such a business on UTII.

The base yield for UTII is set at the level federal law. It is combined with a physical indicator and is included with it in the formula for calculating the imputed tax. The database is set at the federal level, but can be adjusted by a reduction factor in the amount determined by local authorities.

The taxation system in the form of UTII for certain types of activities can be applied, among other things, to the provision of services for the repair, maintenance and washing of motor vehicles (clause 3, clause 2, article 346.26 of the Tax Code of the Russian Federation). According to paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation to calculate the amount of a single tax for this type of entrepreneurial activity, the physical indicator "number of employees, including an individual entrepreneur" is used.

If an organization applies, along with the “imputation”, a different taxation regime or carries out several types of activities subject to UTII, then it is obliged to keep separate records of indicators, as well as property, liabilities and business transactions in relation to "imputed", as well as other entrepreneurial activities. At the same time, the procedure for distributing the number of employees of administrative and managerial personnel (AMP) is not established by the Tax Code.

How should the physical indicator "number of employees, including an individual entrepreneur" be determined when combining regimes? We will answer this question in this article.

What is meant by the number of employees?

For the purposes of application ch. 26.3 of the Tax Code of the Russian Federation under number of employees is understood as the average for each calendar month tax period the number of employees, taking into account all employees, including those working part-time, work contracts and other civil law contracts ( Art. 346.27 of the Tax Code of the Russian Federation).

The average number of employees is calculated in accordance with Instructions for filling out forms of federal statistical observation(Further - Directions). Yes, according to p. 77 of the named document, when determining the average number, the average number is summed up:

• employees;
• external part-timers;
• persons working under civil law contracts.

For your information

By virtue of 83instructions the average number of employees who performed work under civil law contracts does not include, among other things, individual entrepreneurs without education legal entity who have entered into a civil law contract with the organization and received remuneration for the work performed and services rendered.

The average number of employees per month is calculated by summing the number of employees on the payroll for each calendar day of the month, that is, from the 1st to the 30th or 31st day (for February - to the 28th or 29th day), including holidays (non-working) and days off, and dividing the amount received by the number of calendar days of the month.

It should be borne in mind that when determining the value of this physical indicator of basic profitability, the number of employees of economic entities that have concluded civil law contracts with UTII payers for the performance (rendering) of works (services) for them is not taken into account. That is, employees are not taken into account. third parties who are co-executors of the work performed by the "vmenenchik" (rendered services) ( Letter of the Federal Tax Service of Russia dated May 30, 2014 No.GD-4-3/10384).

When is separate accounting required?

By virtue of paragraph 6 of Art. 346.26 of the Tax Code of the Russian Federation if the “imputer” carries out several types of business activities subject to UTII, then the accounting of the indicators necessary for calculating the tax is carried out separately for each type of activity.

If, along with entrepreneurial activities, in respect of which the taxpayer applies a special regime in the form of UTII, he also carries out other types of activities, then in accordance with paragraph 7 of Art. 346.26 of the Tax Code of the Russian Federation he is obliged:

• keep separate records of property, liabilities and business transactions in relation to business activities subject to taxation single tax, and entrepreneurial activities taxed in accordance with a different taxation regime;
• calculate and pay taxes in respect of other types of activities in accordance with other taxation regimes.

What is the methodology for calculating the physical indicator of basic profitability “the number of employees, including an individual entrepreneur” in these situations? How is the number of AUP employees distributed?

On the procedure for the distribution of the number of employees of AUP

…when carrying out several “imputed” activities

The procedure for distributing the number of employees of AUP in the implementation of several types of entrepreneurial activities within the framework of the taxation system in the form of UTII, one of which uses the physical indicator "number of employees, including an individual entrepreneur", is not contained in the Tax Code of the Russian Federation.

According to the official position expressed in LetterMinistry of Finance of Russia dated October 25, 2013 No. 03-11-06/3/45218 , when carrying out “imputed” activities using this physical indicator and types of entrepreneurial activities subject to UTII, using other physical indicators, the total number of AUPs is distributed based on the average number of AUPs per employee directly involved in entrepreneurial activities (including individual entrepreneurs) and the average number of employees employed in activities for which the physical indicator of basic profitability “the number of employees, including an individual entrepreneur” is used when calculating UTII.

To distribute the total number of AMS in proportion to the average number of other employees, officials suggest using the following formula:

Kro1 = ((Koup / Kro) x Kr1) + Kr1 , Where:

Kro1 - the total number of employees, taking into account the AMS distributed by type of activity, in respect of which the physical indicator is “the number of employees, including individual entrepreneurs”;

Kaup - total number of AUP;

Cro - the total number of employees for all types of activities, including an individual entrepreneur and not taking into account AMS;

Cr1 - the number of employees (including individual entrepreneurs and not taking into account AMS) by type of activity, in respect of which the physical indicator is “the number of employees, including individual entrepreneurs”.

In numbers, it will look like this.

Shesterenka LLC applies a taxation system in the form of UTII in relation to two types of business activities:

• provision of services for the repair, maintenance and washing of motor vehicles;
• retail trade carried out through stores with a trading floor area of ​​​​not more than 150 sq. m for each object of trade organization.

The base for UTII in relation to the first type of activity is determined based on the number of employees, for the second - based on the area of ​​\u200b\u200bthe trading floor.

What is the procedure for calculating the physical indicator “number of employees, including individual entrepreneurs” for the purposes of calculating UTII, if 11 people work in an LLC: a director, an accountant, 4 car mechanics, 2 electricians and 3 salesmen?

According to the explanations of the Ministry of Finance, this physical indicator is defined as the ratio of the number of AMS to the number of employees excluding AMS, multiplied by the number of employees providing repair, maintenance and washing services for motor vehicles. The result obtained is summed up with the number of employees employed in the named type of activity.

Let us calculate the share of AUP attributable to the type of activity “services for the repair, maintenance and washing of motor vehicles”. To do this, the number of employees of AUP (2 people) is divided by the number of all employees of LLC for all types of activities, excluding AUP
(9 people) and multiply by the number of employees, not taking into account the AMS providing services to the population (6 people):

(2 people / 9 people) x 6 people = 1.3 units

We add the calculated share of AUP employees to the number of employees providing services:

1.3 + 6 pers. = 7.3 units

Accordingly, the value of the physical indicator "number of employees, including individual entrepreneurs" is equal to 7 units (recall, the values ​​of physical indicators are indicated in whole units ( item 11Art. 346.29 of the Tax Code of the Russian Federation)).

A similar point of view regarding the methodology for calculating a physical indicator is also expressed in letters of the Ministry of Finance of Russia dated November 23, 2012 No. 03-11-06/3/80 , dated 25.10.2011 No. 03-11-11/265 .

... when combining modes

The procedure for distributing the number of employees of AUP in the implementation of several types of entrepreneurial activities, one of which applies the taxation system in the form of UTII with the physical indicator "number of employees, including an individual entrepreneur", is also not defined by the Tax Code.

According to the official position, “sponsors” conducting entrepreneurial activities in the field of providing services for the repair, maintenance and washing of motor vehicles, when carrying out entrepreneurial activities subject to taxes under a different taxation regime, to calculate the amount of a single tax, must take into account the total number of employees involved in the provision of these services, including the number of employees of AUP ( letters of the Ministry of Finance of Russia dated November 23, 2012 No. 03-11-06/3/80 , dated 26.07.2012 No. 03-11-06/3/55 , dated 28.08.2012 No. 03-11-06/3/63 , dated 07.10.2010 No. 03-11-06/3/139 ).

Example 2

Let's use the conditions of example 1. Let's clarify that in relation to the second type of entrepreneurial activity, LLC applies OSNO.

How will the physical indicator “number of employees, including individual entrepreneurs” be calculated for the purposes of calculating UTII, if 6 people are employed in the “imputed” activity, and the AUP is 2 people?

In this case, the physical indicator is 8 people. (2 people + 6 people).

Opinion of the judiciary

Arbitrators for a long time could not develop a unified approach to resolving the identified problem.

Some courts, recognizing the above position of the regulatory authorities as legitimate, noted that without employees of managerial personnel it is impossible for a taxpayer to receive income calculated taking into account a combination of factors that directly affect the receipt of this income. Therefore, when calculating UTII, as part of the physical indicator “number of employees, including an individual entrepreneur”, it is necessary to take into account the head, his deputy and chief accountant (see. Decree of the FAS ZSO dated 09.12.2008 No. F04-7728/2008, FAS VSO dated 11.08.2008 No. А33-7538/07-Ф02-3350/08 in case No. А33-7538/07).

However, there is a court case Decree of the FAS UO dated 06/24/2010 No. A07-18263/2009-A-VKV), in which it was concluded that, since the physical indicator used characterizes a certain type of entrepreneurial activity, when calculating it, only those workers who are directly employed in the implementation of the “imputed” type of activity should be taken into account. Accordingly, AUP not participating in activities subject to UTII taxation should not be taken into account when determining the average number of employees.

In practice, sometimes there are situations when the taxpayer considers it necessary to distribute the employees of the AUP in proportion to the revenue received from a particular type of activity in the total revenue. Let's look at an example.

Example 3

Let's use the conditions of example 2.

How will the physical indicator “number of employees, including individual entrepreneurs” be calculated for the purposes of calculating UTII, if the revenue from the provision of services for the repair, maintenance and washing of motor vehicles for the first quarter amounted to 70% of the total revenue of the LLC?

The share of AUP in proportion to revenue is 1.4 units. (2 people x 70 / 100).

The physical indicator "number of employees, including individual entrepreneurs" for calculating UTII is 7 people. (1.4 units + 6 people).

There are a number of court cases (see, for example, decreesFAS PO dated 07.07.2006 No.А65-25565/2005, FAS UO dated 26.07.2007 No.Ф09-5876/07-С3), in which the arbitrators, taking the side of the organization, recognized the named method of calculation as correct.

However, recent Determination of the Armed Forces of the Russian Federation of February 25, 2015 No.307-KG15-318, we believe, put everything in its place, showing how a taxpayer should act when calculating a physical indicator.

The essence of the matter is this. In addition to carrying out the main business activity of selling cars and their warranty service, for which OSNO is applied, the organization provides services for the repair, maintenance and washing of motor vehicles in respect of which UTII is paid.

According to the taxpayer, when determining the physical indicator "number of employees, including individual entrepreneurs" for the purposes of calculating the single tax, only those employees who directly provide these services should be taken into account, summing them up with the average number of managerial personnel and calculating this indicator in proportion to the amount of revenue received from the "imputed" activity in the total revenue from the sale of products (works, services).

During tax audit The inspectors did not agree with this calculation and recognized it as unlawful.

Courts of all instances supported the position of the IFTS ( Decision of the AS SZO dated 11/12/2014 in case No.А26-7013/2013). According to the arbitrators, the methodology used by the organization for determining the physical indicator is not provided ch. 26.3 of the Tax Code of the Russian Federation and cannot be used due to the fact that the UTII base is not related to the economic results of the taxpayer's activities. The calculation of a physical indicator in proportion to revenue does not comply with the principle of imputed income, the calculation of which, according to the provisions of the named chapter, should be based on constant indicators.

Supreme Court in Definition No.307-KG15-318 refused to transfer the cassation complaint to the taxpayer for consideration in the court session of the Judicial Collegium for Economic Disputes Supreme Court, pointing out that in the case of several types of entrepreneurial activities, one of which applies the taxation system in the form of UTII with a physical indicator of basic profitability “the number of employees, including an individual entrepreneur”, when calculating this physical indicator, the total number of employees engaged in the provision of these services, including the total number of AUP, without its distribution should be taken into account.

Note that this is the first judgment on the situation under consideration, adopted at the highest judicial level. As you can see, the position of the RF Armed Forces coincides with the official position of the regulatory authorities.

To calculate the amount of a single tax when combining the taxation system in the form of UTII with others tax regimes in calculating the physical indicator “number of employees, including an individual entrepreneur”, it is necessary to take into account the total number of employees of the AUP.

When carrying out several types of “imputed” activities (using different physical indicators), the total number of AUPs is distributed based on the average number of AUPs per employee directly involved in entrepreneurial activities (including individual entrepreneurs) and the average number of employees employed in activities for which the base income physical indicator “number of employees, including an individual entrepreneur” is used when calculating UTII.