UTII: deadlines and advantages of the taxation system
At the UTII system, the delivery dates are uniformdistributed throughout the year. In total, the returns are submitted four times a year. UTII is a single tax on imputed income. Such taxation works only for certain areas of business. All other participants in the business space are forced either to settle for a common form of taxation, or to switch to a simplified one.
The first deadline for submission of the UTII declaration is April 20. Delay with the submission of statements is not worth it, because this may be followed by serious problems with the Federal Tax Service. The deadlines for submitting reports on UTII go every three months in a strictly defined period. April, July, October and January are those periods when for entrepreneurs the moment comes to issue a declaration. In order to ensure that the deadlines are not disrupted by the UTII, you can use convenient Internet services and redirect ready declarations electronically directly to the tax service. However, if you can not use the Internet, you can also send the sealed document by mail.
The letter goes on longer, but you do not have to spendtime, filing the declaration in person. At the UTII deadlines are strict, but there are certain indulgences. However, do not abuse them. Documents should be submitted early, so that later there will not be emergency situations. Under the UTII system, such activities as retail, motor transport services, catering services, car repair and storage are covered. Also here you can include all the enterprises that are in the veterinary sphere. Household services are obligatory subject to UTII. Owners of complexes and areas leased, are here. This, of course, is not a complete list.
To know for sure whether any sphere is subject toUTII, you can in the tax. It is better to do this before filing a legal entity or IP. At the UTII, the deadlines are the same every year. They do not change. And in the very form of submission of declarations a little that varies. Calculation UTII occurs due to the coefficients. The basic profitability of the company is multiplied by the value of the physical indicator, and then by two coefficients. The first indicator (K1) is set by the legislation. The second (K2) is determined by the type of activity and the sphere.
The tax rate can be found in the tax code. UTII are imposed on entrepreneurs without the formation of a legal entity. This form of taxation is very convenient first of all for the founders themselves. It allows to save considerably on the payment to the tax authorities for control over the activities of organizations. Thus, a number of obligations are also removed from fiscal services.
UTII removes the obligation from the taxpayerpay a number of other taxes, which must necessarily be made by entrepreneurs who operate on a different tax base. From some taxes, however, even enterprises on the tax base of the UTII are not exempted. This, for example, is a state fee, as well as customs duties and fees. Representatives of this group also pay land taxes, vehicle owners' fees and other forms of tax. Therefore, it is not necessary to consider that a single tax on imputed income exempts from all other charges and is one of the easiest. Despite the fact that he is really very comfortable, he has his own shortcomings.
It should be noted that the single tax is quiteSravedliv. Its value is calculated based on the region, populated area and area, as well as the location of the company. Typically, businesses that are located in large cities, in the center, pay a higher tax, but at the same time the number of customers they also at the desired level. In addition, the prices in these places are appropriate. The nature of the goods also matters. A product like bread, which is in constant demand, of course, will entail a higher percentage than other groups of products or services.