UTII in 2013. The value of the "coefficient-deflator"

In 2013, on the first of January, new amendments to the tax legislation came into force. Now organizations can, if desired, choose a special taxation regime, including UTII. "Vimenka" is suitable for IP, which is more profitable to work without a cash register, but for objective reasons (a large number of employees, a sales area is larger than the required minimum), they can not go to the patent system.

Taxpayers of the single tax on the income-organization or IP - report only on UTII. This greatly simplifies the work of accounting.

When switching to "vmenenku", a certain sample is submitted to the tax inspection. For individual entrepreneurs, this is the "UTII-2" form, for legal entities - "UTII-1" form. The notification shall be forwarded to the tax authorities from the beginning of the performance of the activity no later than five working days. I know from experience: the exact date of the organization's work in this special. The inspector mode is not checked. The main thing is that in the application in the line "beginning of activity" there should be a number within - 5 days from the date of notification.

The tax return is submitted once a quarter. It is not difficult to fill out the declaration correctly, as today there are a lot of programs that calculate imputed income. You can download the software from any site of the tax inspection.

Imputed income was calculated until 2013 as follows:

VD = БДхФПхК1х К2, where

Imputed income - VD;

Physical indicator - FP;

Base yield - DB;

Coefficient-deflator-K1;

The correction factor is K2.

In connection with the changes in legislation since January 2013, the formula also takes into account indicators KD1 and KD:

VD = БДхФП / КДхКД1, where

KD1 - the number of calendar days actually worked by the organization as a payer of a single tax.

KD - the number of days in the reporting month,

The new formula is applied in situations where an entrepreneur or an organization has registered or withdrawn from the UTII account not from the first day of the calendar month.

The value of K1 has a huge influence on the increase in the base yield. This value is called the coefficient-deflator, it, together with K2 regulates the basic profitability of the enterprise. Both values are set for the next calendar year not later than November 20 by the Ministry of Economic Development of the Russian Federation.

The deflator coefficient takes into account the change in consumer prices for services, goods, and work in the Russian Federation as a whole for the previous period. The value of this indicator increases annually together with the growth of inflation in the country.

Compared to 2006, the deflation factor in 2012 increased by fifty percent. In this regard, to reduce the tax burden, local authorities in most regions of Russia do not seek to increase K2.

The Ministry of Economic Development of the Russian Federation has set K1 for 2013 to 1.569. For the calculations, the deflator coefficient was used for 2012 and the consumer price index calculated by the statistical bodies. The calculation data are reflected in Order No. 707 of 31.10.2012.

When completing the declaration for the 4th quarter of 2012, it should be remembered that in the calculations the previous deflator coefficient is used, and not adopted in the new reporting period.