What is UTII

In the total number of taxes that organizations and individual entrepreneurs have to pay, there are several special regimes, each of which is designed for specific conditions. UTII is one of the main characters of this series. He even devoted a separate article of the Tax Code (No. 26.3).

The essence of UTII

We will try to describe what the UTII is and how it is charged.

This mode was named for one simple reason. We are already used to the fact that taxes are taken from the actual income received. It turns out that from the earned it is necessary to give a percentage to the state. Everything is clear here.

In this case, everything happens differently, and the tax is calculated from the expected income. It is noteworthy that these assumptions are made not by the individual entrepreneur, but by the state. It is understood that it knows best what kind of profit you will get at a given place. As a result, this tax becomes a mandatory fixed payment.

But not everyone here is so sad. With the question, what is UTII, just can be safely answered - this is unlimited profit with an unchanged tax. The tax service will not control the amount of incoming revenue and calculate the difference between the real and declared income. In this case, "vmenenka" has an undoubted advantage over other systems.

Who can become a payer of the UTII and who is not allowed to do so?

As for payers of this tax, the legislation grants the right to use it and organizations, and individual entrepreneurs. The main thing is that the activity should be taxed with a "wimp".

There are also certain actors who are not allowed to use the regime. Here they are:

- the largest taxpayers;

- taxpayers working in the field of public catering in socially significant facilities: health care, education and social security institutions;

- organizations and individual entrepreneurs, in the staff of which more than 100 people (average number of employees);

- organizations with a share of outside legal entities exceeding 25%;

- individual entrepreneurs who apply the patent.

The list provides for other categories, but they are not as significant as those listed.

Types of activity that fall under UTII

To understand what the UTII is in terms of types of activities, it is enough to turn to the already mentioned article 346.26 of the Tax Code. It contains a fairly extensive list of them. However, it will be necessary to look at the legal acts of the regional authorities. They were given the right to adjust the list downward.

In addition, there is another collision here. If an entrepreneur or an organization is engaged in the activity that is on the list, the tax service can automatically demand payment of this tax. This strange commitment, finally, will be abolished in 2013, which, undoubtedly, will delight many taxpayers.

Registration and accounting

It should be said with respect to UTII that this is one of the most convenient regimes in terms of registration. The voluntary procedure provides for the arrival in the tax inspection and the writing of an application at the place of carrying out the activity. Exactly, and not otherwise. With the "native" inspection they will contact themselves. Of course, there are types of activities in which there is no fixed binding, like retail trade. Here the circumstances are examined depending on the situation.

It remains to find out what is ENVD in terms of accounting. It should be noted that the law does not oblige taxpayers to maintain any books of income or expenditure. It is said only that it is necessary to keep records of physical indicators. That is, there will be enough room plan, where the outlet is located, or another object. The main thing is that it corresponds to the declared characteristics.