What will the new patent system look like?

On the territory of the Russian Federation there are several tax regimes, each of which, according to legislators, is adapted to a special category of businessmen. Patent system of taxation is one of the optimal options for individual entrepreneurs. We will analyze its features and development prospects in the future.

Why is it being implemented?

The main goal of its developers was the gradual replacement of morally obsolete UTII for a progressive type of taxation. Initially, it was generally planned to sharply cut off the existence of one species and switch to another. However, the business community categorically opposed this "tax stress", and now, until 2014, a single tax with a patent will coexist peacefully.

True, this regime can be called new with great reserve. In some areas, entrepreneurs have actively used it before, just now it has been significantly refined taking into account the current economic realities.

As a result, the patent system of 2012 taxation has already acquired a complete 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 types of activities allowed under this regime has also undergone a significant adjustment. Several new ones have been added, while several former types have been grouped together. As a result, at the federal level, 47 have been approved instead of 69. However, the legislators left the regional authorities the opportunity to adjust the number, but only in the direction of decreasing.

Distinctive properties

As expected, the patent system of taxation has some differences from UTII (single tax on imputed income). As a positive moment, it can be noted that this regime can be switched voluntarily, regardless of in which sphere the individual entrepreneur carries out his activities. But there is also a negative. For organizations, even small ones, such an action becomes completely inaccessible. If a single tax is still canceled, then they will have to choose between the general regime and the USN. This position was discussed for a long time, but it remained unchanged.

In addition, if the patent system of taxation and UTII contain the same type of activity, while "vmenenka" is in effect, the patent will not be given to you by local authorities. And if they do, work on it in another region is not allowed. There it will be necessary to receive another document.

Somewhat spoils the impression and the fact that the tax can not be reduced by the amount of insurance fees paid (FSS and PFR). The previous regime allowed this. As compensation, lawmakers are going to introduce reduced rates of insurance contributions to employees, but this is a small comfort for a single businessman. And the intentions of lawmakers do not always coincide with their actions.

How to calculate

As for the moment, as estimated   Patent system of taxation, then everything remained 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, here are some limits that do not allow artificially lower the tax. In accordance with the law, the minimum profit of a PI can not be less than 100 thousand rubles per year, and the maximum profit of more than 1 million rubles. Going beyond these limits threatens to lose the patent. You can get it again only in a year (in the previous version - in three years).

As a result, the described   The taxation system is, at first glance, a fairly comfortable regime. It seems like paying a little tax, and accounting is almost absent. How will everything happen in reality, depends on the entrepreneurs themselves and, of course, the state.