Beginner entrepreneurs are often wondering how to make the calculation of UNDV. Someone may seem that it is just unfamiliar abbreviation for them, but for PE is a very important component of their business. Let's consider the following question today - how to calculate ENDV.
Features Unders
A single tax on the incremented income is an indication of the value of the tax burden, if we speak simple words about the concept under consideration. For those who are not yet informed, the type of tax is replaced by payment for a limited liability company:
- taxation, which is mandatory for all who receive some profit from their business, and it doesn't matter how it is its size
- VAT (and in this case it does not include payment for the importation of the territory of the Russian Federation)
- Property tax (exception is only that real estate that was estimated at the cost of cadastral type, the centers of trading type, office structures, etc.) are included here.
In this case, it is worth noting that the payment of UNEV can only be made by non-cash. It turns out that payment of this kind becomes possible only after a payment order document will be presented in the banking institution. The Ministry of Finance of the Russian Federation prohibits paying taxes in cash, and this ban is picked in the laws of the country.
So let's consider in what way you can calculate the tax we consider and I would like to begin with the definition of basic income:
- At one work of the economic service per month accounts for 5,700 rubles of income from the provision of household services, if the calculation is carried out for four people, it means that the base result of yield will be 22,800 rubles (according to the logic of things, simply multiply the income of one to three people).
- If you take in an example of catering service, then the calculation is carried out a little differently. For example, the yield of the base type for the publication is equal to 2000 rubles. In this case, the physical type indicator is not people, but a quadrature, that is, 1 square meter. If the area of \u200b\u200bthe room leaves 25 square meters, the base profitability will be equal to half a million Russian people.
- If we are talking about freight traffic, then in this case the calculation of income is carried out on each machine if it is alone, then the base income, for example, 5300 steering wheel. If on the basis of 5 cars, then we multiply the income inquisition by 5, and we obtain the basic income of 26,500 Russian rubles.
But in this case, we are talking about the basic income, and it does not wash anything to be equal to real income, especially since we need to calculate the imputed tax.
The algorithm for calculating the tax under consideration cannot be called too simple, but also to say about it over difficulty, it is also impossible. In general, the amount of imputed tax in one month:
- 15% * database * K1 * K2 * FP
In order for the formula to acquire a clear view, it is necessary to decipher the designations:
- DB - just this is the basic return on which we talked a little earlier. In this case, the yield in one month is considered, and, on one physical indicator (if it is a cargo transportation, then this is the machine, if the square meter is commonly, if the workers are one person).
- K1 is a deflator coefficient, it is a variable value and changes once a year by order of the Ministry of Finance of the country.
- K2 is a lowering coefficient, it has a corrective nature. This indicator takes place every year by local authorities, so call it constant - it is impossible. It usually does not exceed 1, and does not appear below - 0.004.
- FP - this abbreviation is denoted directly physical indicator, that is, how many people work on a particular enterprise, how many cars are involved in transportation or which is the area of \u200b\u200bthe catering room.
If such indicators are as K1, the FP and the database do not depend on the characteristics of the region, the coefficient K2 is the indicator that is capable of lowering the final result of the imputed tax, which is why it is called a downgrade, it turns out that this particular coefficient can significantly affect the tax More precisely, in its amount.
The coefficient under review depends, or rather its value from many factors, especially on the type of activity, as well as regional features.
Nuances calculating Unders
It is immediately tedious to note that the term "regional features" do not apply to the entire region or the region. In this case, the situation may turn in such a way that the municipal formation in the same area is different, and therefore the lower-type indicator can also have a different meaning.
Among other things, K2 can also be varied and due to produced or implemented products, the form of activity, so that even in one educational mucipalitte such an indicator may have different values.
It turns out that an entrepreneur can only have a problem with the calculation of the ENDV only with the ignorance of the K2 coefficient you need. Accurate information on this occasion can find out on the site https://www.nalog.ru.. There everything is explained extremely clear and understandable, so the main thing is to be attentive when filling out its own requests.
If you think it is too complicated for you. You can seek help from a specialist who will promptly and correctly make this calculation. In this case, you should not forget that its services are paid, so think about it to alone calculate ENDV.
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