K1 and K2 are special adjusting coefficients used for the taxation system in the form of a single tax on imputed income for certain types of activities. When calculating the imputed tax, the base profitability for the quarter is adjusted (that is, multiplied) by the coefficients K1, K2 (clause 4 of article 346.29 of the Tax Code of the Russian Federation). What value of the coefficients K1 and K2 for calculating UTII is used in 2019, we will tell in this consultation.
K1 coefficient for UTII in 2019
Coefficient K1 is a deflator coefficient that takes into account the change in consumer prices for goods (work, services) in the previous period (clause 2 of article 11, article 346.27 of the Tax Code of the Russian Federation). The deflator coefficient K1 is approved annually by the Ministry of Economic Development for each next year (clause 2, article 11, article 346.27 of the Tax Code of the Russian Federation).
For 2019, the value of the deflator coefficient K1 used to calculate the unified tax on imputed income is set at 1.915 (Order of the Ministry of Economic Development of Russia dated October 30, 2018 No. 595). The deflator coefficient is the same for all imputed tax payers, regardless of their type of activity and location.
K2 coefficient for UTII in 2019
Coefficient K2 is an adjusting coefficient of basic profitability that takes into account the specifics of doing business (for example, seasonality, mode of operation, assortment of goods (works, services), place of business) (Article 346.27 of the Tax Code of the Russian Federation).
The value of the correction coefficient K2 is set by the local authorities of the region in the range from 0.005 to 1, inclusive, for a period not less than a calendar year. If, before the beginning of the next calendar year, local governments do not approve a new regulatory act on the change in the value of the K2 coefficient, then in the next calendar year the value of the correction coefficient K2, which was in force in the last year (
According to the current legislation of the Russian Federation, the taxation system for simplified entrepreneurs provides for the use of the deflator coefficient for UTII, the indicator of which is revised and approved at the legislative level every year.
Taxation for UTII and features of the use of coefficients K1 and K2
The amount of UTII is calculated from the amount of imputed income, which must be adjusted by the appropriate coefficient:
- K1 deflator coefficient;
- Correction factor K2.
The use of these coefficients makes it possible to take into account not only the peculiarities of the formation of income, but also the influence of various external factors (conditions) on its size.
The size of the K1 deflator coefficient is set by the country's Ministry of Economic Development, which, after its approval, is published in Rossiyskaya Gazeta. The coefficient is valid for one year. When approving the deflator coefficient, the inflation indicator for the previous year is taken into account so that its value corresponds to the level of consumer prices for goods and services of the previous year.
As for the correction factor K2, its size can be regulated at the local level. This coefficient allows you to take into account the peculiarities of earning income from different types of business. These factors include:
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- Seasonality of work;
- Schedule;
- Nomenclature assortment of manufactured or sold products;
- Territorial location of business and others.
The correction factor, as a rule, is also introduced for a year, but it can be approved for a different period at the discretion of local authorities.
Earlier it was planned to increase the coefficient-deflator K1 in three stages:
- From 01.01.2017 - 1,891;
- From 01.01.2018 - 1,982;
- From 01.01.2019 - 2,063.
These changes were provided for by the Federal bill on amending some articles of the Tax Code, namely, chapters 262, 263, 265 of part two. However, later the increase in the K1 coefficient for 2017 was canceled (Order No. 698 of November 3, 2016 and Federal Law No. 401-FZ of November 30, 2016) and this indicator was left at the level of 2016, that is, 1.798.
An example of calculating the UTII tax in 2017
The very formula for calculating UTII for 2017 also remained the same:
Let's consider a specific example of the application of this formula.
Introductory conditions:
- As already discussed above, the deflator coefficient K1 for the current 2017 is 1.798;
- Suppose the correction coefficient K2, set by the local (regional) authorities, is 0.7;
- For retail trade, the UTII tax rate is 15%;
- Own trading floor with an area of 90 sq. M, and the level of basic profitability is 2100 rubles / sq. M.
The tax is calculated per quarter: (2,100 rubles / sq. M. X (90 sq. M. + 90 sq. M. + 90 sq. M.) X 0.7 x 1.798) * 15% = 107,043.93 rubles.
That is, the amount of UTII tax for this quarter of 2017 amounted to 107,043.93 rubles.
Features of the calculation of UTII in the absence of employees
In addition to paying UTII, an entrepreneur is obliged to pay pension insurance contributions and contributions to social insurance funds. The base of taxation is the wage fund, which is paid by the entrepreneur to his employees (if any). Please note that the presence of hired employees does not exempt the sole proprietor from paying insurance premiums for himself.
The amount of these payments depends on the size of the minimum wage established for the current year.
It should be noted that in the absence of hired employees, the entrepreneur has the right to reduce the amount of UTII by the amount of insurance premiums that he pays for himself. This right is provided for by paragraph 2.1 of Article 346.32 of the Tax Code.
A private entrepreneur loses this right if he has hired employees. You can get acquainted with this clarification in the letter of the Ministry of Finance of the Russian Federation dated July 17, 2015 under the number 03-11-11 / 41339.
Coefficient K2 for ENDV: what is it and what is it for, how the calculation is carried out taking into account different circumstances, an example of correct calculation.
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What is it and what is it for
It is explained what the K2 coefficient for UNDV in is - it is an adjusting indicator of basic profitability that combines the consideration of all the nuances of doing commercial work.
The indicator can be influenced by the following IP factors:
- list of work performed, goods and services provided;
- what kind of work is being carried out (seasonality is also taken into account);
- the amount of income received;
- what are the features of conducting, etc.
The coefficient is calculated for each municipality individually:
- districts;
- city districts;
- cities of federal importance;
- the exception is Moscow.
In accordance with the Order of the Federal Tax Service of the Russian Federation dated 04.07.2014 N MMB-7-3 | 353 K2 is displayed in the 2nd section in line 060 of the form according to KND 1152016.
Municipal self-government bodies in exceptional situations determine the period of validity of the coefficient:
- Usually it is designated for a specific year.
- If the coefficient for the current year has not yet been established, then in accordance with the Supreme Arbitration Court of the Russian Federation 3703/09, for the designated type of entrepreneurship, the indicators of basic income approved by Art. 346.29 of the Tax Code of the Russian Federation.
- According to paragraph 7 of Art. 346.29 of the Tax Code of the Russian Federation, when the normative legal act is not yet considered valid, but K2 has already been indicated, it is permissible to use the values of the previous year.
The municipality can divide K2 into several sub-factors. To calculate K2, you should:
- Multiply these sub-factors.
- The resulting number must be rounded off to 3 digits after the decimal point.
- According to paragraph 7 of Art. 346.29 of the Tax Code of the Russian Federation - this will be considered borderline value.
The establishment of K 2 is influenced by the size of the municipality. It can be designated, depending on this factor, as a single summary, or specially calculated for each populated area.
The coefficient is introduced on the basis of a regulatory legal act that differentiates K2 depending on the area of work of organizations. The document can display 1 indicator of the coefficient or several subcoefficients.
How to find out the value of the correction factor
To determine the ENDV, it is imperative to have a K2 value. You can call the tax service, or go to the official website of the Federal Tax Service... This coefficient is set individually by local self-government bodies.
It is worth paying attention to the fact that the indicator may change during the year. How to carry out calculations in this case is described below.
K2 ENDV can be determined in the table by downloading the required document from nalog.ru. You can find it as follows:
Calculation of the amount of tax for UTII
To determine the ENDV, use the formula:
Basic profitability * on the physical indicator * K1 * K2 * 15% = ENDV
As you can see, K2 is a necessary indicator. In the event that the entrepreneurial activity was carried out incompletely, then this is taken into account in calculating the amount to be paid. K2 in this case is subject to correction.
In accordance with the Letter of the Federal Tax Service of the Russian Federation of October 1, 2006 N 02-7-12 / 261 the coefficient is allowed to be changed even in the absence of legislative norms allowing this to be done.
The duration of the business does not affect the right to make adjustments. The opposite is possible only if it is permitted by local governments.
Given the duration of doing business, taxpayers cannot change the coefficient indicator on their own.
In rare cases, the FTS goes to change the K2 coefficient. If the entrepreneur is not satisfied with it, you should apply for a decrease in the indicator to the department of the Federal Tax Service.
But the statement must be supported by facts. It should be borne in mind that in the case of conducting several commercial industries at once, the value of K2 is taken to the maximum.
Example
ENDV is calculated on a quarterly basis, but first it should be calculated using the formula:
3 months tax = sane income of the same period + bid
The rate is recognized by the region of registration of the company. Usually it is 15%. In rare cases, 7.5%.
But the imputed income for the year requires the following indicators:
- the company's income for the month.
Example 1
For example, we will calculate the UNDV based on the following data:
- K1 = 1.798;
- the organization switched to UNDV-taxation from January 23;
- K2 = 0.5.
The tax for January will be determined 9 days in advance. February and March are already subject to full settlement.
To determine the January income, it is necessary to make certain calculations:
1800*50/31*9*0,5*1,798=23490.
To determine the profitability for February and March, you must:
1800*(50+50)*0,5*1,798=161820
To obtain the total profitability, it is necessary to sum up both January indicators, data for February / March, it turns out 185310 p.
To calculate the UNDV, the total income must be multiplied by the local rate, resulting in 27796.50.
Example 2
Various indicators of the sub-coefficient have been established, therefore, different values, taking into account the conditions. The calculation of K2 is based on the share of retail turnover for the entire category of goods and services. This action takes place in 2 stages:
- calculation of the final indicator of sub-coefficients K2;
- identification of K2.
Additionally, the following data is available:
Taking into account the average salary, a sub-coefficient of 0.7 is applied.
In the 3rd quarter, income from the sale of household equipment = 900,000 rubles, from the sale of office supplies - 100,000. Consequently, the specific weight is 0.9 and 0.1, respectively.
Now you can make calculations for K2:
(0,53*0,9)+(0,4*0,1)=0,517
Consequently, the overall indicator K2 is 0.517 * 0.7 = 0.362.
Some questions
What to do if K2 is not installed
In accordance with Art. 346.29 clause 3 of the Tax Code of the Russian Federation, if the regional ones have not established K2, it is necessary to use the maximum indicator for the type of activity in which retail trade or the provision of services is carried out. If K2 is not important for the next year, then you can use the data for previous years.
If the coefficient has been changed during the year
Local governments determine the coefficient for the next year. But the legislation does not establish any prohibitions on changes. Consequently, the authorities can make changes throughout the year. What to do in this case, and how to determine the ENDV?
In accordance with the Letters of the Ministry of Finance of N 03-11-O6 / 3/79 and N 03-11-O6 / 3/96, entrepreneurs have the right to use old indicators until the end of the year, and apply new ones from the beginning of the new tax period. This rule also applies to cases where the indicator is overestimated.
With a decrease in the value, it is permissible to use the indicator from the number that is spelled out in the regulatory legal act.
If the activity is carried out in several regions
this is the correction factor. It is used to adjust various factors that affect the basic profitability of various types of entrepreneurial activity for. For example, the range of goods, seasonality, working hours, income, etc. This is stated in paragraph 6 of the Tax Code of the Russian Federation.
K1 UTII coefficient - deflator
K1 UTII is used in the formula when calculating UTII the amount of basic profitability for the "imputed" type of activity is multiplied (clause 4).
The deflator coefficient is set annually for each subsequent calendar year. Coefficient K1 for UTII "vmenenki" is set in the following values
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Coefficient of BASE YIELD K2 UTII 2020 who approves activities in several areas, validity period, when the coefficient is not set
The K2 coefficient for UTII for 2020 is necessary to calculate the unified tax on imputed income, it is necessary to know the K2 correction coefficient for UTII for 2020. The value of this coefficient varies from 0.005 to 1, inclusive. It is established by regional authorities for a period of at least one year.
The value of the coefficient K2 is applied in. When drawing up, reflect it on line 090 of section 2 of the form approved by order of the Federal Tax Service of Russia dated January 23, 2012 No. ММВ-7-3 / 13.
Who approves K2 UTII 2020
The value of K2 is determined by the authorities of municipalities - districts, urban districts, as well as legislators of cities of federal significance, for example, St. Petersburg. To determine exactly which correction factor to use, you need to look at your local regulations. (see below)
The value of the K2 coefficient for imputation can be clarified by the place of implementation of the activity falling under the UTII, or you can use the data provided by the tax authorities on their website.
The current norms that regulate UTII and, in particular, establish the K2 correction factors or methods for calculating them, you will find in regional legislative acts. It is enough to select your region and in the opened help - the municipality.
Note: Last, choose depending on where you do business.
And which municipality to choose if the organization operates in several regions at once?
For example, it transports goods throughout Russia. In this case, determine the value of K2 on the basis of the regulatory documents of the municipality in which the company was registered as a UTII payer. This follows from the provisions of clause 2 of the Tax Code of the Russian Federation and in the letter of the Ministry of Finance of Russia dated October 25, 2010 No. 03-11-11 / 282.
Validity period of approved K2
The period during which it is necessary to apply the established K2 may not be limited in time. At the same time, local authorities can approve an adjustment factor for a specific year.
How to calculate UTII when K2 is not installed
It happens that there is no local regulatory document establishing K2 for UTII. And it happens that it is, but by the beginning of this year it did not come into force. How to deal with such situations?
We need to proceed from how the new K2 will affect the tax burden. As a general rule, acts of tax legislation come into force one month after publication and not earlier than the 1st of the next tax period (clause 1).
In the first case (K2 is not approved) UTII is calculated based on the base rate of return, the amount of which is given in paragraph 3 of the Tax Code of the Russian Federation (definition of the Supreme Arbitration Court of the Russian Federation of May 29, 2009 No. VAS-3703/09).
In the second case the value of the adjustment factor that was in effect last year is used. Such rules are established by clause 7 and clause 1 of the Tax Code of the Russian Federation.
The value of the coefficient K2 UTII 2020 may consist of individual sub-coefficients. Local authorities have the right to provide for such division. The basis is subparagraph 3 of paragraph 3 of the Tax Code of the Russian Federation.
It is possible to determine the value of K2, which consists of sub-coefficients, by multiplying the values of these components among themselves. The resulting arithmetic result up to the third decimal place. As a result, a single value can range from 0.005 to 1.0, inclusive. This is established by clauses 6, 7 and 11 of the Tax Code of the Russian Federation.
Duration of activity on UTII for the calculation of K2
can only be affected if a special sub-factor is provided by local authorities. It can take into account "mode of operation" and "seasonality". Such clarifications are contained in the letters of the Federal Tax Service of Russia dated September 15, 2011 No. ED-3-3 / 3101 and dated January 23, 2009 No. ShS-22-3 / 59.On one's own change K2 for imputation taking into account the actual duration of the activities during the quarter, the organization is not entitled. Clause 6 of Article 346.29 of the Tax Code of the Russian Federation does not provide for this.
HOW to find for your region the Law on the approval of the types of entrepreneurial activity in respect of which a single tax on imputed income is paid, and the values of the adjusting coefficients of the basic profitability K2?
The K2 search algorithm is applicable for any region: Smolensk, Orlov, Ryazan, Yaroslavl, Tula, Moscow, Moscow region, St. Petersburg, Vladivostok, Khabarovsk, Yakutia, Voronezh, Kaluga, Ivanovo, Kursk, Lipetsk, Rostov on Don, Saratov, Leningradskaya region, Chelyabinsk, Yekaterinburg, Sverdlovsk region, Perm, Izhevsk, Irkutsk, Krasnoyarsk, Omsk, Novosibirsk, Chita, Omsk, Krasnodar, Astrakhan, Volgograd, Kazan, Tatarstan, Nizhny Novgorod, Penza, Samara, Saratov, Orenburg, Kirov.
If you have not found the law that determines the K2 UTII coefficient, you can use the following service. You need to know your region number. Everyone knows him: it is written on the registration numbers of cars. Or the first two digits of the TIN.
Below, your attention will be given a list of regions and laws of municipalities for which the law on the unified tax on imputed income (UTII-imputed income) has been adopted, these laws give the value of the basic profitability and coefficient K2 for calculating UTII.
K2 / k2 UTII of all regions of Russia for 2020
| 01 Republic of Adygea | 02 Republic of Bashkortostan |
| 03 Republic of Buryatia | 04 Republic of Altai |
| 05 Republic of Dagestan | 06 Republic of Ingushetia |
| 07 Kabardino-Balkar Republic | 08 Republic of Kalmykia |
| 09 Karachay-Cherkess Republic | 10 Republic of Karelia |
| 11 Komi Republic | 12 Republic of Mari El |
| 13 Republic of Mordovia | 14 Republic of Sakha (Yakutia) |
| 15 Republic of North Ossetia-Alania | 16 Republic of Tatarstan |
| 17 Tuva Republic | 18 Udmurt Republic |
| 19 Republic of Khakassia | 20 Chechen Republic |
| 21 Chuvash Republic | 22 Altai Territory |
| 23 Krasnodar Territory | 24 Krasnoyarsk Territory |
| 25 Primorsky Territory | 26 Stavropol Territory |
| 27 Khabarovsk Territory | 28 Amur Region |
| 29 Arkhangelsk region and Nenets JSC | 30 Astrakhan region |
| 31 Belgorod region | 32 Bryansk region |
| 33 Vladimir region | 34 Volgograd region |
| 35 Vologda region | 36 Voronezh region |
| 37 Ivanovo region | 38 Irkutsk region |
| 39 Kaliningrad region | 40 Kaluga region |
| 41 Kamchatka Territory | 42 Kemerovo region |
| 43 Kirov region | 44 Kostroma region |
| 45 Kurgan region | 46 Kursk region |
| 47 Leningrad Region | 48 Lipetsk region |
| 49 Magadan region | 50 Moscow region |
| 51 Murmansk region | 52 Nizhny Novgorod region |
| 53 Novgorod region | 54 Novosibirsk region |
| 55 Omsk region | 56 Orenburg region |
| 57 Oryol region | 58 Penza region |
| 59 Perm Territory | 60 Pskov region |
| 61 Rostov region | 62 Ryazan region |
| 63 Samara region | 64 Saratov region |
| 65 Sakhalin Region | 66 Sverdlovsk region |
| 67 Smolensk region | 68 Tambov region |
| 69 Tver region | 70 Tomsk region |
| 71 Tula region | 72 Tyumen region |
| 73 Ulyanovsk region | 74 Chelyabinsk region |
| 75 Trans-Baikal Territory | 76 Yaroslavl region |
| 77 Moscow city | 78 Saint Petersburg |
| 79 Jewish Autonomous Region | 86 Khanty-Mansi Autonomous Okrug-Yugra |
| 87 Chukotka Autonomous Okrug | 89 Yamalo-Nenets Autonomous District |
| 91 Republic of Crimea | 92 Sevastopol city |
To calculate liabilities for UTII, in addition to the basic profitability and physical indicators, it is necessary to take into account the adjustment coefficients:
- К1 - its size is set annually by order of the Ministry of Economic Development of the Russian Federation (1.868 - for 2018);
- K2 (UTII) - the value of the coefficient is regulated by regional authorities broken down by type of activity and other indicators. Its basic size is fixed in the Tax Code of the Russian Federation: the limiting value of the K2 coefficient for UTII can be in the range of 0.005-1 (Art. 346.29 of the Tax Code of the Russian Federation). The minimum period for which the value of the coefficient is set is 1 year.
The reducing coefficient K2 for 2018 (UTII) in some constituent entities of the Russian Federation and municipalities has been changed, we will consider its current values for a number of regions.
How to find out K2 for UTII 2018
For the calculation of the tax payment amount to be correct, the actual parameters of the coefficient values must be substituted into the calculation formula. For UTII K2 (2018), operating in the region, you can find out on the website of the tax service. For this you need:
- go to the site]]> tax.ru]]> - K2 for UTII can be found if you select the tab with a list of taxes in force in Russia, go to "Special regimes" and select the item "UTII";
- at the bottom of the page there will be a block of information on regional specifics of legislation. It provides links to regional regulations establishing an "imputed" regime in the relevant territory, as well as the K2 coefficient for UTII for 2018 for a specific municipality.
If no “fresh” decisions or resolutions on the coefficient for 2018 were adopted, then the K2 values of the previous year remain in force. If in the section with regional features there is no mention of new regional legal acts on UTII, K2 for individual entrepreneurs in 2018, as well as for legal entities, is applied in the meaning that was in force in 2017.If the size of K2 is not set in the region, its value is taken equal to 1.
K2 for UTII for 2018: table
All constituent entities of the Russian Federation can set their own values for coefficient indicators, with the exception of Moscow - UTII does not work in the capital. For one type of activity, several coefficients can be applied, which in general should not exceed the maximum value - 1.
It is rather difficult to present here all K2 operating in the Russian Federation in the form of a single table - taking into account the total number of municipalities and types of "imputed" activities, such a table will contain a huge number of indicators. We present the actual K2 coefficients for some regions.
For example, K2 for 2018 (UTII) of St. Petersburg is fixed by the Law of St. Petersburg dated June 17, 2003 No. 299-35 (updated by the provisions of the Law No. 103-15 dated February 22, 2017). This is how the table of the main values of the coefficient for St. Petersburg looks like:
|
Direction of activity |
Range of values of UTII K2 St. Petersburg (depending on the address) |
|
Domestic services |
0.4 to 0.6 |
|
with the exception of: |
|
|
0.2 to 0.4 |
|
|
|
0.6 to 0.8 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Veterinary services on the territory of the veterinary clinic |
|
|
Veterinary services on the client's premises |
|
|
Repair, maintenance, car wash, parking services, cargo transportation |
|
|
Carriage of passengers |
|
|
Retail trade on trading floors up to 5 sq.m .: |
|
|
0.2 to 0.4 |
|
|
|
0.2 to 0.4 |
|
Retail trade on trading floors with an area of more than 5 sq.m .: |
|
|
0.1 to 0.2 |
|
0.2 to 0.3 |
|
|
|
Catering sphere |
|
|
0.2 to 0.25 |
|
|
Leasing of retail outlets |
0.55 to 1 |
|
Retail trade in the premises of trade networks: |
|
|
|
|
|
|
The following table summarizes the data on the coefficients of some cities:
- K2 (UTII) in 2018 in Perm is regulated by the Decision of the Perm City Duma of November 29, 2005 under No. 200 (as amended on November 19, 2013). The values for UTND K2 (2018) within this city are divided into 4 zones. The address assignment of objects to each zone is specified in Appendix 2 of Decision No. 200.
- K2 (UTII) in 2018 the Stavropol Territory represents 35 municipalities. The table shows information on K2 UTII in 2018 Stavropol - City Duma Decision of 11.11.2005 under registration No. 148 (as amended on 31.05.2017).
- K2 for 2018 (UTII) Kursk is regulated by the Decision of the Kursk City Council dated November 25, 2005 No. 171-3-RS (as amended on January 24, 2017).
- For K2 (UTII) in 2018 Voronezh must be guided by the norms of the Decision of November 16, 2005, No. 179-II (as amended on November 1, 2017).
- K2 for 2018 (UTII) Saratov - the values of key indicators are recorded in a separate document for each municipal district. In Saratov, the City Duma Resolution No. 64-630 dated November 08, 2005 (revised on November 18, 2016) is in effect.
- K2 for 2018 (UTII) Murmansk - the regulatory function is performed through the Decision of the Council of Deputies dated 07.11.2005 No. 13-158 (as amended on 26.01.2017).
- K2 for UTII for 2018 Tambov - you need to rely on the indicators reflected in the City Duma Decision No. 75, dated November 09, 2005 (as amended on November 29, 2017).
- K2 for UTII for 2018 Penza - the governing act is the City Duma Decision No. 240-16 / 4 with a publication date of November 25, 2005 (revised on November 30, 2017).
- K2 for 2018 (UTII) Belgorod - the values of the parameters required for calculating the tax liability were approved by the Decision of the Council of Deputies No. 658, dated October 30, 2012 (as amended on October 30, 2012).
- The values of the K2 correction factors for 2018 (UTII) of Arkhangelsk are presented in Decision No. 67 with the date of publication November 29, 2005 (as amended on November 30, 2016).
Table:
|
Activities |
UTII-coefficient K2 (2018) depending on belonging to the territorial zone of the city of Perm |
K2 for 2018 (UTII) Kursk region (Kursk) |
К2 for 2018 Voronezh |
K2 (UTII) by type of activity in Saratov |
K2 for 4 address zones in Murmansk |
K2 for 2018 Tambov |
K2 for 6 zones of Penza |
К2 for 2018 Belgorod |
Size K2 (UTII) for 2018 Arkhangelsk |
K2 for 2018 Stavropol |
|
Domestic services |
0.281 to 1 |
0.5 to 0.8 |
0.14 to 0.8 |
0.03 to 0.61 |
0.6 to 0.8 |
0.13 to 0.8 |
0.18 to 0.81 |
0.05 to 1 |
0.33 to 0.67 |
|
|
Veterinary services |
0.35 to 1 |
0.03 to 0.31 |
0.22 to 0.42 |
0.2 to 0.8 |
||||||
|
Repair, maintenance and car wash |
1, if the number of staff does not exceed 5 people |
From 0.93 to 1 - repair and maintenance |
From 0.37 to 0.75, if the number of hired personnel does not exceed 20 people |
|||||||
|
0.7 with a headcount of 5-10 people |
for car washes, the K2 values change quarterly: |
From 0.23 to 0.57 with a headcount of 21-40 people |
||||||||
|
0.5 with the number of employees over 10 people |
|
From 0.2 to 0.48 with the number of employees over 40 people |
||||||||
|
Open parking |
1, if the area of the parking area is less than 600 sq. m |
0.07 to 0.5 |
||||||||
|
0.7, if the territory allocated for parking has an area in the range of 600-1500 sq. m. |
||||||||||
|
0.5 for parking lots with a total area of more than 1500 sq.m |
||||||||||
|
Closed parking, one-storey |
||||||||||
|
Closed multi-level parking lot |
||||||||||
|
Cargo transportation |
0.65 to 1 |
0.27 to 0.63 |
||||||||
|
Carriage of passengers by light transport |
0.208 to 0.520 |
0.57 to 0.70 |
0.35 to 1 |
0.12 to 0.27 |
||||||
|
Transportation of passengers in buses |
0.110 to 0.320 |
0.19 to 0.50 |
0.3 to 0.4 |
|||||||
|
Retail trade (depending on the type of goods and the area of the trading place) |
0.06 to 1 |
0.260 to 1 |
0.15 to 1 |
0.03 to 1 |
0.12 to 1 |
0.18 to 0.9 |
0.55 to 1 |
|||
|
Catering services |
0.05 to 0.9 |
0.468 to 1 |
0.05 to 1 |
0.4 to 0.7 |
0.36 to 0.9 |
0.352 to 0.575 |
||||
|
0.250 to 0.354 |
0.16 to 0.6 |
0.005 to 0.25 |
0.3 to 0.4 |
0.1 to 0.4 |
0.175 to 1 |
|||||
|
Renting out |
0.4 to 0.6 |
0.15 to 0.8 |
||||||||
|
Leasing of retail facilities |
0.250 to 1 |
0.5 to 0.7 |
0.47 to 1 |
0.06 to 0.48 |
0.6 to 0.9 |
0.15 to 0.5 |
Some legal acts assume an independent calculation of K2 (UTII) in 2018. For the calculations, the legislators fixed in the regulatory documents the formulas and the initial values of the indicators used in the calculations (several coefficients applied simultaneously). This approach is used, for example, in such regional legal acts:
- Decision of the Tver City Duma No. 109, dated November 24, 2005 (revised on November 23, 2016), by which it is possible to determine K2 according to UTII for 2018 in Tver;
- The decision of the City Council under registration No. 502 of 09/18/2012 discloses the algorithm of actions when withdrawing K2 according to UTII for 2018 in Orenburg;
- the Decision of 02.11.2005, No. 293 (revised from 23.11.2016), adopted by the regional authorities, regulates the procedure for calculating the exact value of K2 for UTII for 2018 in Omsk (Omsk City Council enacted this legal act by its Decree of 02.11.2005 No. No. 1182);
- K2 (UTII) in 2018 in Vologda is determined according to the rules reflected in the Decision of 06.10.2005, No. 310 as amended. from 04/21/2016 (the authorship of the document belongs to the Vologda City Duma);
- On October 26, 2005, the Volgograd City Council of People's Deputies adopted Resolution No. 22/430 (as amended on 12/24/2014), which designated the mechanism for calculating K2 for 2018 (UTII) in Volgograd, taking into account the base level of profitability in various areas of entrepreneurial activity.
In each constituent entity of the Russian Federation, the values of the coefficients may differ depending on the territory belonging to a particular municipality. For example:
- for K2 for 2018 (UTII) Lipetsk region presents the differentiation of the coefficient values for 20 districts;
- for K2 for 2018 (UTII), the Irkutsk region introduced 42 regulatory documents, each of which regulates the distribution of coefficients for individual municipalities;
- in relation to K2 for 2018 (UTII), the Moscow region introduced a differentiation of numerical indicators for 70 districts and urban districts;
- in relation to K2 for 2018 (UTII) of the Kemerovo region, one must focus on one of 33 regulatory legal acts, each of which regulates UTII in individual settlements;
- for UTII, the coefficient K2 of Tatarstan is 45 regional decisions in the municipal districts of the republic;
- to determine K2 for 2018 (UTII) of the Ivanovo region, it is necessary to look for its value in one of 27 legal acts issued by the authorities of municipal districts.