Reduction of the tax base using UTII

Reduction of the tax base using UTII

Methods of reducing the tax base due to transition to a single tax on imputed income. Below is an example and in detail painted Trade Organization, Optimize the amount of taxes due to the fact, that was transferred part of the retail space on the SP with EVND. In our country, there are specially designed tax regimes. According to the modes of small business has the ability to pay taxes in the amount of, which is less than, than when the total taxation.

In Russian federation, according Tax Code, There are special forms of taxation in force:

  • A single tax on imputed income for certain types of activities, so-called EVND,
  • Simplified tax system or STS,
  • Declaration of tax on personal income, in short it sounds PIT W,
  • Unified agricultural tax or UAT.

This article gives detailed examples, how to reduce the amount of taxes, to be paid, but reduce it legally. For the implementation of the ideas you need to use a form of taxation UTII.

UTII as a way to optimize tax

Payment EVND should produce from the basic yield, which is multiplied by 15 percent. As regards the basic yield, it is calculated as follows:: baseline multiplied by the correction coefficients.

There is one point, which is important to consider: tax rate tends to be reduced by deductions for UST, but the percentage does not exceed 50 of the estimated amount of tax.


An example of optimization of taxation due UTII

The following data shows the initial firm, which is engaged in the retail trade of goods for economic activity:

  • Activity is retail trade in goods for economic activity, domestic, goods for children and the garden.
  • Organizational form - it company, that means only, that the firm is registered as a Limited Liability Company.
  • The company carries out commercial activities in the room, having an area of 1000 quarter. m. wherein, this room is the property of. Therefore, that the company has a profit equal to 37 million. rubles per year.
  • For the tax system simplified system taken, income minus consumption, 15%. The company is not able to go to EVND, the fact, that the trading company in the area has dimensions 1000 quarter. m. This fact contradicts the Tax Code. The firm could move to UTII, you need to store the area does not exceed 150 quarter. m.
  • Upon receipt of the annual profit, excluding taxes, of equal 4 million. rubles, tax amount reaches 600 thousand.

To reduce the cost of the payment of taxes considered firm, You can use the following, the proposed method of optimization of taxation: there is a registration of a number of individual entrepreneurs, who sell goods, belonging to a certain group. Every entrepreneur is put "trade area", in order "not to fly on a UTII.

In this example, only four companies were registered. All of them have declared the area, equal 80 quarter. m. Thus there is an area of 680 quarter. m. It is registered as a space for storage and therefore is not subject to taxation. The result is, that the tax 2011 year is 430000 rubles, and it saves a good amount (170000 rubles). The calculation did not take that, that UTII tax is reduced by the amount allocated to the UST, the percentage rises above 50 the amount of tax.

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