LawPatents

Patent for entrepreneurial activity.

Obtaining a patent for entrepreneurial activity in a simplified form is not as difficult as it initially seems. This patent for PIs was introduced so that the businessman could create favorable conditions for growth and active development of his business.

So, let's talk about exactly which category of entrepreneurs can get a patent for entrepreneurial activity.

Firstly, I would like to note right away that it's purely personal to go over to the patent USN or not. There may be a situation that this IP patent for paying taxes is not entirely satisfactory to the entrepreneur, and in that case after the patent expires, the entrepreneur can return to the old system of paying taxes.

Get a patent on business can only:

  • Those businessmen who are engaged in business and the number of their employees is no more than five.
  • Those businessmen whose sphere of activity is directed to two or more parties.

To approve a patent, a person must write an application to the tax office, where the certificate was received not later than 31 days before the start of the special regime (this condition is stipulated in clause 5, article No. 346 of the Tax Code of the Russian Federation). An example, which specifies how to write a statement is in each tax inspection. After the application has been filed it must be accepted or rejected within ten working days. In the event that the application is accepted - the person who submitted it will receive a patent. The period for which it is possible to acquire a patent varies from 31 days to one year.

I would like to note that the patent for entrepreneurial activity can fully replace the payment of certain taxes. Below is a list of taxes that can replace this patent.

  1. A single tax, which is levied from an entrepreneur under ordinary USN.
  2. Tax on private property.
  3. Personal Income Tax and Unified Social Tax.
  4. The value added tax, however, does not include transactions that are carried out under a partnership agreement and the import of goods.

Pay for a patent can be less. Payment for it can be made less by paying an insurance premium for the entrepreneur himself and the people who work for him. This procedure can be carried out after the second payment for the patent is paid. However, if you take into account that a businessman has the opportunity to hire up to five people, then this fee can be quite small.

Leading specialists who work at the Ministry of Finance of Russia believe that this payment can not be reduced by more than half its value. This information is based on the fact that the patent is one of the varieties of USN, which is applied and regulated by Chapter 26.2 of the Tax Code of the Russian Federation. If we take into account the third point, Article 346.21 of the Tax Code, then it is possible to reduce the patent price, however, by no more than 50 percent.

Here everything is even more complicated. Let's take into account the fact that from the beginning of 2009, the second paragraph of the first paragraph in Article No. 346.25.1 of the Tax Code of Russia has lost its legal force. For those who do not know, this article indicates the norm for linking the patent and the ordinary so-called "simplified". It turns out that the entrepreneur has the full right to reduce the cost of his patent, the amount of the total amount of contributions paid to them in the pension fund, despite the fact how the Tax Inspectorate itself relates to this. I also want to note that this letter says that reducing the cost of a patent by paying employees sickness benefits or other reasons that interfere with work is illegal. In this case, it is already useless to argue - because from the side of the legislation you will not be cunning.

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