On the establishment for 2021 of the value of the adjustment coefficient of basic profitability K2 for taxpayers applying the taxation system in the form of a single tax on imputed income for individual

New coefficient value for 2017

From January 1, 2021, it is planned to increase the deflator coefficient K1, used for the purpose of calculating UTII. The source of the latest news about the increase in UTII from 2021 was officials of the Russian Ministry of Finance, who published the draft federal law “On Amendments to Chapters 262, 263 and 265 of Part Two of the Tax Code of the Russian Federation.”

Article 2 of the bill provides for a gradual increase in the values ​​of the deflator coefficient K1 starting next year:

• K1 for 2021 – 1.891;
• K1 for 2021 – 1.982;
• K1 for 2021 – 2.063.

What could be the impact of such an increase? Let me explain.

Later, officials decided that they would not increase the K1 coefficient for unified income for 2021 (Order of the Ministry of Economic Development dated November 3, 2016 No. 698). And they left its value as 1.798. Therefore, in 2021, the values ​​of basic profitability and the amount of UTII payable will not increase. For more information about this, see “Deflator coefficients for UTII, simplified tax system, PSN and trade tax for 2017 have been approved.”

Is it possible to reduce the UTII tax base?

Taking into account paragraph 2 of Art. 346.32 of the Tax Code of the Russian Federation, individual entrepreneurs making fixed payments for insurance premiums have the right to completely reduce the accrued amount of the single tax by the amount of these payments transferred for the quarter in which UTII is calculated, but this right can only be exercised if the individual entrepreneur does not have hired employees.

On reducing the tax base by the amount of a fixed payment, see the material “One-time payment of a fixed payment may be unprofitable for UTII .

Individual entrepreneurs and companies with hired employees also reduce the accrued tax (albeit by no more than half) by the amount of insurance premiums paid.

On the procedure for calculating the tax base for UTII for individual entrepreneurs, see the material “UTII in 2016–2017 for individual entrepreneurs: features of imputation” .

How do coefficients affect the amount of UTII?

UTII is calculated from the amount of imputed income, taking into account two coefficients:

1. Deflator coefficient K1;
2. Correction factor K2.

These coefficients allow you to adjust the basic profitability taking into account the influence of various external conditions (factors) on the amount of income received (clause 4 of Article 346.29 of the Tax Code of the Russian Federation).

Coefficient K1

K1 is a deflator coefficient. It is used to bring imputed income to the level of consumer prices for goods (work, services) of the past year. That is, to take into account inflation indicators for the past year (paragraph 5 of Article 346.27 of the Tax Code of the Russian Federation).

The value of K1 for the next calendar year is usually established by the Ministry of Economic Development of Russia and publishes its value in the Rossiyskaya Gazeta no later than November 20 of the previous year (clause 2 of the order of the Government of the Russian Federation dated December 25, 2002 No. 1834-r). That is, the K1 value for 2021, logically, should be published no later than November 20, 2021.

However, this approach is planned to be abandoned. As you can see, for 2017-2019 K1 is proposed to be approved by federal law. Accordingly, the Ministry of Economic Development, apparently, will not approve the deflator coefficient for 2021.

Let us recall that for 2021 the coefficient K1 was set at 1.798 (Order of the Ministry of Economic Development of Russia dated October 20, 2015 No. 772). If the commented project is accepted, the coefficient for 2017 will increase by 0.093 (1.891 - 1.798).

K2 coefficient

K2 – correction factor. With its help, factors affecting the basic profitability of various types of business activities are adjusted. For example, the range of goods, seasonality, operating hours, amount of income, features of the place of business (paragraph 6 of Article 346.27 of the Tax Code of the Russian Federation).

K2 is established and adjusted by representative bodies of municipal districts, city districts, legislative (representative) government bodies of federal cities of Moscow and St. Petersburg (clause 3, clause 3, article 346.26, clause 6, article 346.29 of the Tax Code of the Russian Federation).

The period during which the established K2 must be applied may not be limited in time. At the same time, local authorities may approve an adjustment factor for a particular year. That is, it is possible that local authorities may also change K2 for 2021.

What is the tax base for UTII in 2021 per month

The algorithm for forming the UTII tax base is contained in Chapter. 26.3 of the Tax Code of the Russian Federation, as well as the “Procedure for filling out the UTII declaration”:

Tax base UTII = Basic profitability × Physical indicator × K1 × K2,

Where:

• basic profitability (hereinafter referred to as BD) - an individual value characteristic of each type of activity, which is established by the state;
• physical indicator (hereinafter referred to as FP) - a value that is determined independently by each payer according to the list of clause 3 of Art. 346.29 of the Tax Code of the Russian Federation: employees, retail space, square meter, etc.;
• K1 is a coefficient set annually by the Ministry of Economic Development (K1 for 2021 is left at the same value as in 2015 and 2021 - 1.798);
• K2 is a coefficient that adjusts the tax base depending on the conditions of business, established in municipalities, which determines its significant differentiation not only between regions, but also within them.

Let's give an example

LLC on UTII in 2021 is engaged in the provision of motor transport services for the transportation of passengers in the city of Khimki. Transportation is carried out by a minibus designed for 12 passengers.

Let's determine the indicators that will be required to calculate the tax base:

basic profitability – 1,500;

physical indicator – 12;

K1 – 1.798;

K2 – 1 (decision of the Council of Deputies of the Khimki Urban District of the Moscow Region “On the taxation system in the form of a single tax on imputed income for certain types of activities in the Khimki Urban District” dated October 3, 2007 No. 13/3).

The tax base for 1 month is calculated in the following way:

Tax base UTII = 1,500 × 12 × 1,798 × 1 = 32,364 rubles.

Increasing UTII from 2021: calculation example

There is a high probability that the bill of the Russian Ministry of Finance will be adopted. Let's try using examples to calculate UTII from 2021 taking into account the new coefficient and compare the indicators with 2021. So, the general formula for calculating UTII in 2021 remains the same:

Let us give examples of calculations adjusted for K1.

An example of calculating UTII in 2021

Tsvetochek LLC is engaged in retail trade through its own store with a sales area of ​​80 sq. m. m. In the city where trade is carried out, the use of UTII is allowed. The tax rate for retail is 15%. Alpha LLC conducted imputed activities in January, February and March. The calculation will be based on the following indicators:

• in 2021, the new value of the deflator coefficient K1 is 1.891;
• The regional authorities set the value of the correction coefficient K2 at 0.7.
• the basic profitability for retail trade in the presence of trading floors is 1800 rubles/sq.m. m.

Imputed income for February–March 2021 (that is, for the 1st quarter) will be:

571,838 rubles. = 1800 rub./sq. m × (80 sq. m + 80 sq. m + 80 sq. m) × 0.7 × 1,891.

UTII for the first quarter of 2021 with the new value of the K1 coefficient will be:

RUB 85,776 = RUB 571,838 × 15%

Comparison of calculation with 2021

Let’s assume that the bill to increase the coefficients for “imputation” is not adopted and in 2021 the K1 coefficient remains at the same level – 1.798. In this case, under the same conditions, the amount of UTII payable for the 1st quarter of 2021 will be less. In this case, the basic profitability indicator will be equal to 543,715 rubles. = 1800 rub./sq. m × (80 sq. m + 80 sq. m + 80 sq. m) × 0.7 × 1,798.

The amount of tax payable will be 81,557 rubles = 543,715 rubles. × 15%

Thus, if the new coefficient for UTII is approved, then with similar indicators, the amount of tax for the 1st quarter of 2021 will increase by 4219 rubles. (RUB 85,776 – RUB 81,557). In percentage terms, the increase in 2021 will be 5.2 percent.

Declaration of UTII 2021

For the UTII tax in 2021, there have been changes in terms of the UTII declaration (order of the Federal Tax Service of Russia dated October 19, 2021 No. ММВ-7-3/574).

This is due to the fact that the tax office was given the authority to accept money for insurance premiums of individual entrepreneurs (before this, payment was made to the Pension Fund of the Russian Federation).

Changes have occurred and, as a result, the form of the UTII declaration for 2021 has also changed.

You can download the new UTII declaration for 2021 from my Yandex.Disk: .

Also download a sample of filling out the UTII declaration 2021:.

I remind everyone that there is no zero UTII declaration. Therefore, be careful when choosing a tax system.

How will an increase in UTII affect individual entrepreneurs?

It is worth noting that the increase in UTII from 2021 may have a special impact on individual entrepreneurs. The fact is that individual entrepreneurs pay insurance contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund in fixed amounts (Parts 1.1 and 1.2 of Article 14 of the Federal Law of July 24, 2009 No. 212-FZ). Moreover, they pay “for themselves” contributions for themselves, regardless of whether they have employees. If the minimum wage increases from 2021, then the amount of insurance premiums for individual entrepreneurs in 2017 will also increase (See “Will the minimum wage be increased in 2021”).

However, only individual entrepreneurs without employees have the right to reduce UTII by the amount of insurance premiums “for themselves” (clause 2.1 of Article 346.32 of the Tax Code of the Russian Federation). Individual entrepreneurs - “imputed” providers who make payments and other rewards to individuals do not have the right to reduce UTII by insurance premiums paid “for themselves” (Letters of the Ministry of Finance of Russia dated July 17, 2015 No. 03-11-11/41339.

In this regard, some individual entrepreneurs (without employees) will be able to reduce insurance premiums for UTII in 2021, and some will not. Taking this into account, some media outlets have already provided calculations of the tax burden on various categories of individual entrepreneurs in connection with the increase in UTII and insurance premiums from 2021.

So, for example, RKB provides the following calculations.

The RBC website does not provide the source data on the basis of which these calculations were made. Therefore, it is not possible to check them. However, the general trend associated with the increase in UTII and insurance premiums from 2021 can still be discerned.

Read also
29.09.2016

UTII: allowed individual entrepreneurs to reduce the single tax on excess insurance premiums

All individual entrepreneurs are required to pay insurance premiums “for themselves” (clause 2, clause 1, article 419 of the Tax Code of the Russian Federation, clause 1 of article 430 of the Tax Code of the Russian Federation):

1. for compulsory pension insurance:

• with an income of up to 300,000 rubles. – in the amount calculated based on the minimum wage;
• with income over 300,000 rubles. – in the amount of 1% on income exceeding RUB 300,000;

2. for compulsory health insurance:

• with an income of 300,000 rubles. – in the amount calculated based on the minimum wage.

At the same time, the entrepreneur on UTII reduces the single tax calculated for the tax period - quarter, by contributions in a fixed amount paid before submitting the tax return (paragraph 3, clause 2.1, article 346.32 of the Tax Code of the Russian Federation, article 346.30 of the Tax Code of the Russian Federation, letter from the Ministry of Finance of Russia dated 01/26/2016 No. 03-11-09/2852, letter of the Federal Tax Service of Russia dated 02/19/2016 No. SD-4-3/2691).

As it was in 2021. Tax officials questioned the possibility of reducing UTII by 1% contributions calculated from above-limit income, since only those paid based on the minimum wage were classified as fixed contributions.

How it happened in 2021. Now, clause 1 of Article 430 of the Tax Code of the Russian Federation clearly states that all insurance premiums paid by individual entrepreneurs “for themselves” are fixed. Therefore, businessmen can safely include contributions for their insurance in the calculation of UTII at a rate of 1% on income over 300,000 rubles.

By the way, starting from 2021, insurance premiums must be transferred to the INFS. To learn how to do this correctly, read the article “Payment order for insurance premiums in 2021.”

What is the UTII rate in 2021?

To calculate the amount of single tax Art. 346.31 of the Tax Code of the Russian Federation provides for a rate of 15% (clause 1 of Article 346.31 of the Tax Code of the Russian Federation). From the 4th quarter of 2015 (Article 4 of the Law of the Russian Federation “On Amendments...” dated July 13, 2015 No. 232-FZ), regions received the right to introduce a rate ranging from 7.5 to 15%, depending on the types of taxpayers and types of activities they carry out (clause 2 of article 346.31 of the Tax Code of the Russian Federation).

For more information about the UTII tax rate, see the material “Tax rate for UTII in 2015–2016” .