Imputed tax is one of the regimes of the tax system, to apply it, the company must move to this system on a voluntary basis, and it must meet certain criteria.
What are the coefficients of deflators K1 and K2 for UTII
In the process of installing this indicator, changes in consumer prices for goods and services over the past period are taken into account, since they are necessary to calculate the tax base, for example, in the imputed mode.
Important: the coefficient is set for the whole country for each calendar year separately.
K1 is a reflection of inflation, in 2018 its figure was 1, 868, which is significantly higher compared to 3 years ago, when it was 1, 798, this indicator is intended mostly for adjustment.
What are the coefficients K1 and K2, you will learn in this video:
While K2 is practically unchanged, but this does not mean that you should not be interested in its value in the process of using for deducting the tax base, while its purpose is to lower it, it should equalize the tax base for business in all regions of Russia.
These figures are used by taxpayers in the process of filling UTII-2, which has KND 1112012 for registration with the IFTS.
Important: the deflator coefficient is intended to correct the situation, so that the state does not change the formula, but only sets the coefficient value annually.
K2 is also corrective and when it is applied, many factors are immediately regulated that affect the activity of an entrepreneur:
- Mode of operation;
- The range of goods sold;
- Yield; footprint.
With this feature of the coefficient K2 is the possibility of its change depending on:
- Temporary downtime of the enterprise;
- The activity of the enterprise was carried out with breaks on weekends and holidays;
- Activity was suspended due to objective reasons.
What is a separate accounting UTII and how to use it correctly, you will learn in the article by reference.
How to calculate UTII using K1 and K2?
The taxpayers of UTII are entrepreneurs and enterprises, which according to Art.
- All sorts of domestic events;
- Vehicle maintenance;
- Veterinary medicine;
- Providing parking for cars;
- Cargo and passenger transportation;
- Provision of personal services;
- Placement of advertising information;
- Activities in the field of catering.
Important: the filling out of the form takes place upon the transition to the imputed tax, or to confirm the application of the tax, by its payers, who have begun to apply the tax since 2013. Is it possible to reduce UTII and how to do it legally – read here.
What are business codes?
Important: codes for business activities and OKVED code are not the same thing.
These are the types of activities that are used when using ENVD, since this tax cannot be used for any type of activity.
They are necessary in the process of registration, to confirm the right to apply UTII, as well as during deregistration.
In addition, they must be noted in the UTII tax declaration in section 2 in the 10th line.
When registering, the taxpayer has the right to indicate several types of activity, but the first one will be the main one, it is he who determines the taxation option.
In order of increasing code are placed in a special table.
Examples of K2 values.
You can view them according to the Order of 2014 No. MMB-7-3 / 353 @, edited in 2016, having Appendix 5 in with a special table of codes, delimited by groups.