Legal encyclopedia. Letter E

A SINGLE TAX ON IMPUTED INCOME

- A special tax regime introduced into force in the territory of a subject of the Russian Federation by the relevant law of this entity. E. N. VD is applied in relation to:

1) provision of personal services;

2) provision of veterinary services;

3) rendering services for repair, maintenance, washing of vehicles;

4) retail trade through tents, trays and other trade organization facilities that do not have a fixed sales area;

5) provision of catering services;

6) provision of services for the carriage of passages of skins and cargoes, which is carried out by organizations and individual entrepreneurs who have no more than 20 cars.

Tax bearers ENV.D. are organizations and individual entrepreneurs who carry out in the territory of a subject of the Russian Federation taxable E.N. V.D.

Entrepreneurial activity.

It is envisaged that the payment of E. N. VD, carried out by:

1) organizations, - replaces the payment of corporate income tax, value added tax, property tax of enterprises, unified social tax;

2) by individual entrepreneurs, - changes the payment of the tax on income of individuals, value-added tax, property tax of individuals, unified social tax from the received income and amounts paid to their employees in connection with the taxable income of E. V. V. D Activities.

The object is recognized imputed income of the taxpayer.

The tax base is the amount of imputed income, which is calculated as the product of the base yield by type

Entrepreneurial activity and the magnitude of the physical indicator that characterizes this activity.

The tax period is quarter.

The tax rate is 15% of the imputed income.

Payers ENV.V.D. pay mandatory pension insurance contributions in accordance with the legislation of the Russian Federation.

The amount of ENV.D., calculated for the tax period, decreases, but not more than 50%, for the amount of:

1) insurance premiums for compulsory pension insurance paid for the same period of time when remuneration is paid to employees who are engaged in the same field of activity as the taxpayer;

2) insurance contributions in the form of fixed payments, which are paid by individual entrepreneurs for their insurance.