On the territory of the Russian Federation are validseveral tax regimes, each of which, according to the legislators, is adapted to a special category of businessmen. The patent system of taxation is one of the best options for individual entrepreneurs. Let us examine its features and development prospects in the future.
What is being introduced
The main goal of its developers was to graduallyreplacement of obsolete UTII with a progressive form of taxation. Initially, it was generally planned to abruptly terminate the existence of one species and switch to another. However, the business community came out categorically against such a “tax stress”, and now until 2014 a single patent tax will coexist peacefully.
True, this mode can be called with a largestretch In some areas, entrepreneurs have been actively using it before that, it’s just now that it has been significantly improved, taking into account the current economic realities.
As a result, the patent system of taxation2012 has already acquired a finished look. Now individual entrepreneurs can work on it, it is possible to have 15 employees instead of the previous 5, and here the average number per year is considered.
The list has undergone significant adjustments.activities permitted under this regime. Several new types have been added, while several previous types are grouped at the same time. As a result, 47 were approved at the federal level instead of 69. However, lawmakers left the regional authorities with the opportunity to adjust the number, but only downwards.
Distinctive properties
As expected, the patent systemtaxation has some differences from UTII (single tax on imputed income). As a positive moment, it can be noted that this regime can be transferred voluntarily, regardless of the sphere in which the individual entrepreneur conducts its business. But there is a negative. For organizations, even small ones, such an action becomes completely inaccessible. If the single tax is canceled, they will have to choose between the general regime and the simplified tax system. This position was discussed for a long time, but remained unchanged.
Кроме этого, если патентная система taxation and UTII contain the same type of activity, while the “imputation” is in effect, the local authorities will not give you a patent for it. And if they give, then work on it in another region is not allowed. There you will need to receive another document.
A few spoils the impression and the fact thatThe tax cannot be reduced by the amount of insurance fees paid (FSS and FIU). The previous mode allowed it. As compensation, lawmakers are going to introduce lower rates of insurance contributions to employees, but this is a small consolation for a single businessman. And the intentions of lawmakers do not always coincide with their actions.
How calculated
As for the moment, as estimated patent system of taxation, here everythingremained unchanged. The rate is set at the same level - 6%, the potential annual income is determined by the authorities of the regions, thereby regulating the tax base. Of course, they will be approved and the coefficients of deflation.
However, there are some boundaries hereallowing to artificially lower the tax. In accordance with the law, the minimum income of an individual entrepreneur cannot be less than 100 thousand rubles a year, and the maximum profit cannot exceed 1 million rubles. Exit beyond these limits threatens to lose the patent. It will be possible to get it again only in a year (in the previous version - in three years).
As a result, described tax system is, at first glance,quite comfortable mode. It seems to pay a little and taxes, and accounting is almost absent. How everything will actually happen depends on the entrepreneurs themselves and, of course, the state.
