For effective management of vending business, you need to get serious about tax system. The lower tax rates are, the better will be your business. business, which is engaged in the vending business, must select one of the existing taxation systems, which depends on the area of doing business and of its organizational and legal form:
- YeNVD – A single tax on imputed income, article 26, paragraph 3 Tax Code. The use of this tax effectively, if the legal form of the enterprise LLC, except for business, registered in the g. Moscow.
- The patent system, chapter 26, paragraph 5 Tax Code. Use it effectively to individual enterprises.
- Simplified tax system, at the rate of 6% of the annual income of the enterprise, chapter 26, paragraph 2 Tax Code. Such a tax system is most advantageous for businessmen operating in Moscow.
Using UTII for vending business
Based on expository letter N 03-11-11/72 from 28.03.2011 g Ministry of Finance, UTII for use with reference to article 346, paragraph 27 NK RF, Vending machines are stationary trading network component ( exceptions are mobile machines, which belong to the non-stationary network). According to the changes in article 346, paragraph 29.2 NC from 1 July 2011 city, when calculating UTII in firms, which use vending machines of a particular network, you need to use the indicator "vending machine".
When calculating UTII need to use the following values:
- The magnitude of the physical parameter (WWF)
- rate deflator for Size 2013 year (K1)
- The value of the correction coefficient base income (K2).
For, to determine the value of the physical parameter is necessary to use the article 346, paragraph 29.3 NK RF, where the sum of the one machine in one month is 4500 rubles. The size of the coefficient-deflator (K1) for UTII is 1,569, which is set Ministry of Economic Development by the order №707 from 31.10.2012. The magnitude of the correction factor (K2), is determined depending on the region. For a visual example,, we use ratio (K2) g. Tula. By decision N 51/1126, Tula City Duma adopted on 24.10.2012 g., coefficient value is equal to 0,711 units.
Based on these data, you can calculate the formula:
YeNVD = VFP × 12 × K1×K2×15%: UTII Size = 4500 × 12 × 1.569 × 15% = 9036 rub.
If doing business involves the hiring of labor, the Director may at 50% reduce the amount of UTII on the final amount of mandatory and voluntary insurance contributions, which are paid for each worker. UTII size can be reduced by payment “for myself”.
It is important to note, that according to letter from the 21 January 2013 g. № 03-11-11/13 Ministry of Finance, If business activity is conducted on an autonomous basis, without hiring labor, the head of the company has the right to reduce the amount UTII the entire amount of mandatory contributions “for myself”. The amount of social security contributions to the SP in 2013., was 35664,66 rubles, This suggests, if the size of UTII for the year is less than and is equal to this payment, the imputed tax is not paid.
The sequence of tax payments
Payment UTII in accordance with the Tax Code article 346, paragraph 32, It should come on a date not later than 25 number, once a quarter, meaning, that the tax payment is made four times a year. It is important to note the following point, even if the business activity has not been carried out during the reporting period - UTII tax is required to pay.
Business vending patent
Any entrepreneur has the right to use a patent, depending on their territorial location. Article 346, paragraph 43.1 NK RF He describes this feature. Recalling Article 346, paragraph 43.2 - the patent can be used in retail trade, administrative units do not have trading halls. For the reason that, that the value of a patent depends on the region's business, then consider the example of the calculation vysheischislyaemogo g. Tula. In the Tula region, patent system operates on the basis of the law of the Russian Federation №1833-OST from 14.11.2012g., which shows the rate to an annual income of an individual enterprise. Consider the vending business on a patent basis without employees. Based on the data, that the annual income of retail chains, working through machines, is equal to the sum 135000 rubles, and tax in accordance with the Tax Code Article 346, paragraph 5 is 6% of total revenue. Using these data we can calculate the value of a patent:
The cost of a patent (per machine per year) = 135000×6% = 8100 rubles
Algorithm paying patent tax
- If the patent is obtained for the period 6 months or for a period of less than six months, it is necessary to pay a patent no later than 25 calendar days from the date of its entry into force.
- If the patent is received for more than 6 months, you must pay 1/3 part of the cost of a patent no later than 25 calendar days from the commencement of its action, or in the amount of 2/3 of the total amount no later than 30 days before the end of the tax period (year, neighborhood).