Several tax regimes operate on the territory of the Russian Federation, each of which, according to legislators, is adapted to a special category of businessmen. Patent taxation system is one of the best options for individual entrepreneurs. We will analyze its features and development prospects in the future.
Why is it being introduced
The main goal of its developers was the gradual replacement of obsolete UTII with a progressive type of taxation. Initially, it was generally planned to abruptly cut off the existence of one species and switch to another. However, the business community categorically opposed such a “tax stress”, and now until 2014 a single tax with the patent will coexist peacefully.
True, this mode can be called new with a big stretch. In some areas, entrepreneurs have actively used it before that, it’s just now that it has been significantly improved taking into account current economic realities.
As a result, the 2012 patent tax system has already acquired a finished look. Now individual entrepreneurs working on it can have 15 employees instead of the previous 5, and here the average number for the year is considered.
The list of activities allowed under this regime has also undergone significant adjustments. Several new ones were added, at the same time several previous types are grouped. As a result, 47 were approved at the federal level instead of 69. However, lawmakers left the regional authorities the opportunity to adjust the number, but only downward.
Distinctive properties
As expected, the patent tax system has some differences from UTII (single imputed income tax ). As a positive point, it can be noted that one can switch to this regime voluntarily, regardless of the sphere in which an individual entrepreneur carries out his activities. But there is a negative. For organizations, even small ones, such an action becomes completely inaccessible. If the single tax is still canceled, then they will have to choose between the general regime and the STS. This situation has been discussed for a long time, but has remained unchanged.
In addition, if the patent system of taxation and UTII contain the same type of activity, then while the "imputation" is valid, the local authorities will not give you a patent for it. And if they do, they are not allowed to work on it in another region. There it will be necessary to receive another document.
The fact that the tax cannot be reduced by the amount of insurance fees paid (FSS and PFR) spoils the impression somewhat. The previous regime allowed this. As compensation, lawmakers intend to introduce lower rates of insurance contributions for employees, but this is a little comfort for a single businessman. And the intentions of lawmakers do not always coincide with their actions.
How is calculated
As for the moment that is being evaluated patent system of taxation, then everything remains unchanged. The rate is set at the same level - 6%, the regional authorities determine the potential annual income, thereby regulating the tax base. Of course, they will also approve deflation coefficients.
However, there are some boundaries that do not allow artificially lowering the tax. In accordance with the law per year, the minimum profit of an individual entrepreneur cannot be less than 100 thousand rubles, and the maximum - more than 1 million rubles. Going beyond these limits threatens with the loss of a patent. It will be possible to get it again only in a year (in the previous version - in three years).
As a result, described the taxation system is, at first glance, a fairly comfortable mode. It seems to pay a little tax, and accounting is almost absent. How everything will actually happen depends on the entrepreneurs themselves and, of course, the state.