The new tax regime for IP - the patent system - entered into force from the beginning of 2013. How to get an IP patent , are there any restrictions on a particular type of activity?
To apply this tax system, the following requirements must be observed:
1. Occupation by a specific type of activity
Go to the patent regime can only IP engaged in certain types of activities (47 types) established by OKUN. Compared to last year, this year the following activities were added to the classifier, doing it, you can apply patent taxation without thinking about how to get an IP patent :
- retail trade (if the object of the stationary trading network has a trading floor, its area should not exceed 50 sq. m.);
- laundry services;
- implementation of water transportation of vehicles, passengers;
- dry cleaning, dyeing;
- rental services;
- excursion services.
2. The number of employees
The average number of employees in the tax period should not be more than 15 people. This restriction applies to all activities included in the patent.
At the level of legislation, the authorities have the right to introduce new activities to permit obtaining a patent, taking into account the list of household services provided to the population.
The scope of the patent shall apply to the region of issue. Often the question arises of how to obtain an IP patent for activities in another region. If necessary, it is possible to obtain a patent in another region.
The patent rate and term remained at the level of 2012 (6%, the minimum term is 1 month, and the maximum is one year). But, starting in 2013, the patent validity period is limited until the end of the current year.
The application of the patent system cancels the obligation to pay such tax payments as:
- property tax;
- ND from individuals;
- VAT (excluding export and import operations, partnership and trust management agreements , activities under a concession agreement).
The tax base included in the calculation of the patent tax is the expected annual income that the entrepreneur plans to receive from his activities. Only IPs with a minimum annual profit of 100,000 Russian rubles and a maximum of 1 million rubles can obtain a patent.
Annually, the size of income is indexed by the value of the deflator coefficient. The index used in 2013 is 1.
According to the Tax Code of the Russian Federation, there is no restriction on the amount of income planned for receiving IP by the value of the basic profitability in accordance with UTII in the event that the same type of economic activity is carried out under the applicable tax regimes.
Patent taxes are paid on the following dates:
- according to a patent valid for up to six months - within 25 calendar days after switching to special mode;
- according to the patent, valid from six months to a year: 1/3 part - within 25 calendar days after switching to special mode, 2/3 - within 30 calendar days after the expiration of the special mode.
The advantages of using a patent system are:
- ease of workflow;
- no accounting required;
- no need to use a cash register.
The benefits of paying tax payments are obvious, so you should think about how to get an IP patent in the optimal time frame.
The disadvantage of switching to a patent tax regime is the inability to reduce the amount of tax by the amount of reduction in insurance premiums while lowering their rates.
To obtain a patent, documents for registration of IP are filed 10 days before planning the start of activities included in the list of patent. If the rights to a patent are lost for any reason, it will be possible to obtain a new one only from the beginning of the calendar year (at the moment - after three years).
The use of the patent system is voluntary. It can be used in conjunction with other taxation regimes.