Imputed tax is its essence and some features

At large enterprises for conducting accounting there is a staff of the experts possessing the necessary knowledge. Small businesses, whether it's a small organization or an individual entrepreneur, do not have the opportunity to hire such workers, and they have to learn the wisdom of spending money themselves. However, the state took care of alleviating this burden, and introduced several special, simplified regimes. The imputed tax took a worthy place in this list.

The existence of it, apparently, is coming to an end: in a year or two, the patent system of taxation will replace it . But for a while the business community will still use it, so it is worth highlighting some of the features of modern UTII.

How to register

So, the imputed tax of 2012, as before, is determined by regional legislation. It is the local authorities that determine the criteria on the basis of which the transfer of taxpayers to this regime is made. It is noteworthy that for some activities this is even a mandatory procedure. However, to facilitate the life of taxpayers - from next year the compulsory nature of this regime is canceled.

Admittedly, the simplicity of the UTII extends to the procedure for its registration. According to the law, tax specialists should be notified no later than 5 days after the commencement of operations. In fact, this is a notification procedure, and it consists in visiting the inspection and writing the appropriate application. From now on, you are entered in the database - and the imputed tax began to accrue. Decisions of the tax authority do not have to wait. Probably, in the near future such design will become possible in electronic form .

The same procedure is also envisaged in the case when activities in the sphere that falls under its influence cease. Also the application is written, also in a notification order and also within 5 days.

Features of the imputed tax calculation

The imputed tax has a fixed amount. It is calculated by tax collectors once using the physical indicators specified at registration and paid quarterly. It is believed that constancy is its advantage, since it is possible to work quietly, without looking back at all the nuances (for example, profitability) of business.

In addition, this regime has one more positive quality, making it possible to legalize most of the proceeds without problems. Turnovers here, if they do not exceed the amount established by law, do not affect the amount of payments to the budget. However, sometimes there are complications: if the activity brings losses, this tax can become an unpleasant appendage to monetary problems. This is all the more important because legislators have ensured that for those individuals who intend to use imputed tax, the activities were not very profitable. This list does not find wholesale trade or production. Here, only the sphere of services is involved, and retail trade.

Accounting for imputed tax

And finally, another feature: UTII does not require keeping books of accounting and laborious collection of primary documents for the simple reason that a fixed imputed tax eliminates the need to calculate the difference between income and expenditure. However, if there are employees, it will be necessary to submit reports on the funds.

At the same time, "vmenenshchikam" sometimes still have to fill out an account book. This happens when an entrepreneur turns to the bank for a loan and tries to prove his solvency. Moreover, its completion and submission to the credit institution will not entail negative consequences on the part of the fiscal authorities. As it was said above, the state, authorizing the application of the UTII, has already withdrawn from controlling functions with respect to your income.