on the territory of the Russian Federation there are several tax regimes, each of which, according to the legislators, adapted under the special category of businessmen.Patent tax system - one of the best options for individual entrepreneurs.We analyze its characteristics and prospects of development in the future.
Why is implemented
main goal of its developers was the gradual replacement of the obsolete UTII on a progressive form of taxation.Originally planned general snapped the existence of one type and go to another.However, the business community has acted strongly against such a "fiscal stress", and now to 2014 will coexist with a single tax patent.
However, this new mode can be called a stretch.In some areas employers are actively used it before, only now it is significantly modified in view of the current economic realities.
As a result, the patent system of taxation in 2012 already acquired a finished look.Now working on her individual entrepreneurs can have 15 employees instead of the former 5, and is considered to be the average number for the year.
underwent significant adjustment and the list of activities allowed under this regime.Several new, at the same time are grouped several former types.As a result, at the federal level instead of 47 approved 69. However, legislators are left to the regional authorities the possibility to adjust the number, but only downward.
Special features
As expected, the patent system of taxation has some differences from UTII (single tax on imputed income).On the positive side it can be noted that this mode can be voluntary, no matter in what area the individual entrepreneur operates.But there are also negative.For organizations, even small, such action becomes completely inaccessible.If a flat tax did undo, they have to choose between the general regime and the USN.This provision was discussed for a long time, but remained unchanged.
In addition, if the patent system of taxation and UTII contain the same type of activity, it is "vmenenka" valid patent you to him, local authorities will not give.And if they will, then work on it in the other region is not permitted.There will need to get another document.
few spoil the impression and the fact that the tax can not be reduced by the amount paid by the insurance fees (FSS and the RPF).Background mode allows it.As compensation, the legislators are going to introduce reduced rates of insurance are made on employees, but it's for a single businessman small consolation.And the intention of legislators do not always coincide with their actions.
How is
As for the moment when the estimated patent tax system, everything remains unchanged.The rate is set at the same level - 6%, the potential annual income is determined regional authorities, thereby adjusting the tax base.Of course, they will be approved and deflation rates.
However, it set some boundaries that prevent artificially low tax.Under the law, the minimum annual profit of SP can not be less than 100 thousand rubles, and the maximum - more than 1 mln. Rubles.Going beyond these limits threatens the loss of the patent.Again, you can get it only a year later (in the previous version - in three years).
a result described tax system - it is, at first glance, quite comfortable mode.Like a little and pay taxes, and accounting is almost absent.How will all actually happens depends on the entrepreneurs themselves, and f course, the state.
