Taxation of individual entrepreneurs,specializing in the retail sale of goods through the trading rooms with an area of no more than 150 m2, as well as non-stationary objects, is carried out through the UTII system At the same time, the number of employees engaged in servicing retail should not exceed 100 people.
The tax is calculated for each quarter bythe following formula: S * B * K1 * K2 * 15%, where S is the sales area; B - basic profitability, the value of which is established by law; K1, K2 - coefficients also defined by regulatory acts.
Features of individual taxationentrepreneurs trading through non-stationary objects are in the method of calculating UTII. For mobile trade, the tax is calculated as follows: (R1 + R2 + R3) * B * K1 * K2 * 15%,
where R1 is the average number of employees for the first month of the quarter, including an entrepreneur; R2 - for the second month; R3 - for the third month; B - basic profitability; K1, K2 - coefficients.
For stationary and non-stationary trading places with an area of less than 5m2, the following calculation procedure is provided: (N1 + N2 + N3) * B * K1 * K2 * 15%,
where N1 is the number of trading places in the first month of the quarter; N2 - for the second month; N3 - for the third month; B - basic profitability; K1, K2 - coefficients.
Taxation of individual entrepreneursunder the UTII regime, it does not depend on sales outlets and does not require confirmation of costs. In order to ensure the successful passage of tax audits, it is necessary to consider the following points:
1. Determine the type of activity.Buyers of stores can be not only individuals, but also commercial structures that purchase goods for business purposes. Therefore, in practice, problems often arise with the distinction between wholesale and retail. According to the Civil Code of the Russian Federation, the main difference between these types of trade is the purpose of the purchase, retail is the sale of goods for personal use. On the other hand, the Tax Code of the Russian Federation does not impose on the individual entrepreneur the obligation to ascertain from the client the further fate of the goods purchased, determining only the type and size of retail facilities as a criterion for retail. So that the taxation of individual entrepreneurs in the UTII system is fully justified and does not cause any doubts in the tax authorities, it is recommended to conclude retail purchase and sale transactions with corporate clients. Payment can be made both in cash and non-cash form (Letter of the Ministry of Finance No. 03-11-04 / 3/20 dated January 18, 2006).
2Saving documents confirming the size of the sales area. The most common problem with tax audits is the additional accrual of UTII due to the fact that the entrepreneur understates the size of retail space. If a part of the store is used for trading that has no clear boundaries, it is sufficient to maintain the lease agreement for three years preceding the current one, which reflect all extensions and reductions of the department. If the sale of goods is carried out through a separate room, the area indicated in the UTII declaration must correspond to the explication and other inventory documents on the store. It is worth emphasizing that the taxation of individual entrepreneurs is made only on the basis of the area of trading halls, warehouses, administrative offices and other outbuildings in the calculation of tax are not taken into account.
Entrepreneurs who are not entitled to apply UTIIdue to exceeding the established limits, must use other tax regimes: basic or simplified. But in practice, owners of large retail chains or stores with an area of more than 150 m2 register points for various entrepreneurs within the limits established for UTII, thus preserving the right to pay this tax and reducing the company's costs.
