The difference between STS and UTII.

Today there are several taxation regimes, but the simplified taxation system (STS) and the unified tax on imputed income (UTII) are quite popular for small businesses. Since they are singled out as independent modes, naturally, they also have certain differences among themselves. Let's try to figure out on our own how the STS and UTII differ in practice.

Definition

USN - a simplified taxation system, to which a legal entity has the right to transfer, if its activity meets the criteria that are prescribed in the legislation. In other words, we can say that a legal entity independently chooses whether to use this regime for it or to remain on the general taxation system.

UTII is a tax regime to which a legal entity can transfer its activities if it is included in a certain list enshrined at the legislative level. Moreover, if the organization has several types of activities, then only the one that complies with the adopted law is transferred to UTII.

Comparison

Although these are two tax regimes, they are quite different from each other.

The tax base for the STS is income taxed at a rate of 6%, or income minus expenses taxed at a rate of 15%. With UTII, the tax base for calculating deductions is the product of the basic profitability by a physical indicator, an index-deflator and a correction coefficient. In addition, the tax period for the STS is a calendar year, and for UTII - a quarter.

Conclusions TheDifference.ru

  1. The tax period for STS is a calendar year, while for UTII - a quarter.
  2. The tax base for calculating the tax under the simplified tax system is income or profit multiplied by 6 or 15%, respectively, and with UTII, the tax base depends on the basic profitability, physical indicator and coefficients, but not on the profitability in this area of ​​activity...
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