Unified tax on imputed income in 2022

2024 Author: James Gerald | [email protected]. Last modified: 2024-01-07 21:53

The Russian Ministry of Finance has proposed extending the unified imputed income tax in 2022 for individual entrepreneurs until January 1. But what decision was made as a result of the vote, we will consider further.

UTII in Russia

Until 1998, a special UTII regime in Russia was used by individual entrepreneurs in the following areas:

• trucking;
• household and veterinary services;
• retail trade;
• distribution of advertisements using billboards, boards, vehicle surfaces;
• leasing of trading places and residential premises;
• the use of vending machines for the sale of goods.

At that time, the UTII regime was beneficial, as it allowed to reduce the cost of paying income tax. It was possible to rent a large space, paying a small part of the tax. UTII implies the payment of tax in the same amount, regardless of the amount of revenue. The entrepreneur pays from 7.5 to 15% of the proceeds. The size of the bet depends on the region.

The new changes took effect when online cash registers appeared in Russia. The state began to track the profits of companies in real time. UTII was canceled in stages: first in the regions of Russia, then in the central part. Many entrepreneurs were against the abolition of the "imputation", but their dissatisfaction with the decision of the authorities to remove the UTII regime did not affect in any way. Businessmen switched to a new taxation system, which included:

• Patent.
• USN. The rate in the "Income" category is 6%, "Income minus expenses" - 15%.
• ESHN. The rate is 6%.

• OSNO. The system includes 3 tax regimes:

  1. Income tax. For LLC 20%, for individual entrepreneurs 13%.
  2. Property tax. For LLC up to 2.2%, for individual entrepreneurs up to 2% of the cadastral value of the property.
  3. Value Added Tax. For LLC from 0 to 20%, depending on the type of activity of the company. For individual entrepreneurs, the amount of VAT is the same: from 0 to 20%.
• Nap. The tax rate varies from 4 to 6%.

From January 1, 2021, entrepreneurs who did not switch to one of the proposed tax regimes by their own application are automatically transferred to the simplified tax system by the decision of the Federal Tax Service Inspectorate.

Changes

A request to extend the single tax on imputed income in 2022 for individual entrepreneurs was sent to the government by the founder of the department of budgetary policy in the sectors of the economy of the Ministry of Finance, Andrey Osolodkov.

However, following the results of the vote on the extension of UTII, a negative decision was made. In the Ministry of Finance, the issue has been removed from discussion and is no longer relevant.

Why UTII needs to be extended

Many constituent entities of the Russian Federation have asked to extend the unified imputed income tax in 2022. "Vmenenka" allows you to develop your business without unnecessary losses and investments in small and large businesses. UTII can be used in conjunction with other tax systems.

The founder of the Federation Council, Andrey Kutepov, noted that in the unstable economic situation caused by the pandemic, business needs support from the state. It is necessary to make quick and clear decisions to stabilize the economy of the country's regions. A letter with a request to extend UTII was sent to the government for consideration by Mikhail Mishustin and Deputy President of the Russian Federation Maxim Oreshkin.

Sergey Gebel, a member of the central council of Delovaya Rossiya, believes that the extension of the single tax on imputed income in 2022 will allow businessmen to restore their working condition without stress and delays, and gradually overcome the crisis situation.

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This tax regime allowed the development of SMEs in Russia, as well as micro-businesses. An entrepreneur could develop his business by paying a small part of the tax. “Yes, it would be inappropriate to extend UTII if there is another taxation system suitable for small businesses - the patent system. But the situation with the coronavirus had a negative impact on SMEs, so UTII must be extended."

Anton Siluanov, who is the finance minister, explained that UTII is used by many entrepreneurs to evade tax payments. The use of online terminals only confirmed this fact.

“Enterprises with billions of dollars in turnover, using imputation, pay the minimum part of taxes. Due to the use of the outdated tax collection regime, it was not possible to collect the necessary amount from the sale of labeled fur products. The volume of trade in counterfeit goods has not been reduced. This is due to the enterprises using UTII , - said the director of the Ministry of Finance.

“UTII has long been out of date, as it prevents small businesses from competing in business. The tax creates contradictions in taxation. The UTII was replaced by a new taxation system, consisting of several subsystems.

The following changes will be available to businessmen:

• simplified taxation system (STS);
• taxation using a patent (PSNO);
• OSNO, where the businessman pays a percentage of the total profit;
• tax on professional activities for the self-employed;
• Unified agricultural tax is a tax system designed for agricultural producers.

An entrepreneur can combine several systems, if it does not contradict the legislation of the Russian Federation,”Anton Siluanov said in the latest news.

Outcomes

The unified imputed income tax will not be extended in 2022. Instead of imputation, entrepreneurs can use a simple taxation system - a patent. A businessman can acquire a patent, the cost of which will depend on the type of activity and location of the enterprise. PSNO advantages:

1. You do not need to submit your tax return.
2. The tax is paid immediately upon purchase, based on the total value of the entrepreneur's future income.
3. The payment amount can be divided into 2 parts.
4. There is no need to overpay for high turnovers (up to 60 million rubles).

An individual entrepreneur can combine a patent and a simplified tax system, if the enterprise employs no more than 15 people registered in the PSNO.