What is the patent tax system (PSN). See what "PSN" is in other dictionaries What reporting is generated

We will understand the features of the patent taxation system, briefly talk about the types of activities in which a transition is possible, and list the advantages of the tax regime.

Mode basics

The normative documentation contains 47 types of activities, in the implementation of which it is possible to use a patent.

But here it is also indicated that such a list may be supplemented or reduced by regional authorities. An increase or decrease in activities is possible in the consumer services industry.

All funds that the firm receives will be distributed as follows:

In the field of catering, one condition should be met - the hall should not exceed 50 sq. The use of a patent for such services is not allowed:

• copying and duplicating;
• furniture manufacturing;
• translation.

Specificity of using the mode

We will figure out how much and when it costs to pay, as well as when a businessman may lose the right to use the PSN. In the event that the payer receives a patent for up to six months, he must deposit funds for it within 25 days.

Video: patent taxation system from A to Z

If the document is purchased for a period of 6 - 12 months, then payment is made in the amount of 1/3 within 25 days from the date of application of the system.

The rest of the amount must be paid no later than a month before the end of work on the PSN (). You can transfer funds for a patent through Sberbank or through the settlement accounts of an individual entrepreneur.

The cost of a patent will depend on:

• tax rates;
• validity period;
• the size of the entrepreneur's possible profit for the year.

What is the tax rate

Rate - the amount of tax calculations, which falls on the unit of measurement of the tax base. At the moment it is 6%.

In order to determine the tax base of a patent, an individual entrepreneur must carry out the following calculations:
From the amount received, it is worth taking 6% - this will be the price of the document. If the patent is valid for a year, then the calculation will be carried out according to the following formula:
There is no mention in the legislation that an entrepreneur on a PSN can reduce the cost of a patent for insurance payments for compulsory insurance.

But a decrease in the rate of the insurance premium is allowed. For example, in 2013 it was 20% for contributions to the FIU and 0% in the FSS and MHIF.

The same individual entrepreneurs who operate in the field of retail trade, catering or transfer to, pay insurance amounts at the usual rate.

Reporting at PSN

If an entrepreneur works only on a patent, he does not need to submit reports ().

If the individual entrepreneur conducts other types of activities that are subject to a special or general system, then it is worth preparing reports on such types of activities in accordance with the procedure for applying the regime.

For example, a company operates on PSN and STS. Then nothing is surrendered under the patent, but under the USN it is being prepared:

• reports to insurance funds.

An entrepreneur working on a patent must keep records of profits on a cash basis. For this, KUDiR () is used.

But, at the same time, patent payers are not obliged to keep accounting ().

Loss of the right to be on the regime

An entrepreneur may lose the right to apply the PSN if:

• the deadline for payment of the amount under the patent was violated;
• the limit of income from sales is exceeded - more than 60 million (income under the patent and simplified taxation is taken into account, if the modes are combined);
• the limit on the number of personnel has been exceeded.

Video: Patent Tax System

If the entrepreneur receives a refusal for one of the specified reasons or violates such rules, being already on the system, a repeated appeal is possible from the next calendar year.

Questions that arise

Let's consider some of the nuances that will help you work on PSN without problems.

Interpretation of regional laws

PSN can operate only in those regions where the local government has adopted the relevant laws of the constituent entities of the Russian Federation on the patent taxation system.

For example, when in the territorial district it was decided to introduce a patent system for certain types of activities in 2012 (before December 1), then the entrepreneur could carry out activities on the PSN not earlier than 2013.

In order to find out if the system is valid in your region, it is worth re-reading the regulatory documents of the territorial district. The Federal Tax Service has approved a list of activities for which the PSN is applicable. They are contained in the ARCP.

Regional structures should post such a list on an official Internet resource, for example, on the website tax.ru. In case of making any changes, the regional authority must reflect them on the site.

Is it possible to combine with UTII

For example, an individual entrepreneur provides catering services. There is one type of activity, which means that you will need to acquire one patent.

In this case, it will not be taken into account how many points the entrepreneur opened within the region where the document was issued - he will have the right to use the PSN mode.

But in the event that the area of \u200b\u200bthe hall for serving visitors in some points exceeds 50 sq. (but not more than 150 sq. m.), then the company can combine the patent system and UTII.

The patent will be used in relation to those objects where the area limit is not exceeded, and imputation - in relation to all other points ().

Perhaps such a combination with UTII:

Deregistration procedure

If an individual entrepreneur does not have the right to use the PSN, and in this regard, he switched to OSNO or ceased to conduct activities altogether, then the basis for deregistration is a statement ().

It is worth contacting the branch of the tax authority where the person is registered as a payer. The document should indicate the details and terms of the current patent.

The entrepreneur must adhere to the following deregistration procedure ():

• if the number of employees and the income limit is exceeded, the notification is submitted within 10 days from the moment when such a violation occurred;
• if the payment of the patent is late, the right to use it is automatically lost within 5 days, and there is no need to submit an application ().

After deregistration, the payer will receive a notification from the tax authority (form No. 2-4-Accounting2). The inspector will check whether you are registered with other branches of the Federal Tax Service.

If the answer is yes, the representative of the tax inspectorate will notify them of deregistration as a tax payer on the PSN.

What does the law say about the patent taxation system of the Republic of Crimea?

What are the prospects for the development of PSN in Crimea? The law on the use of the regime adopted The document states that the PSN is introduced in the Crimea in accordance with the rules of Ch. 26.5 of the Tax Code of the Russian Federation (Article 1 of the Law).

Potentially possible income is established on the basis of indicators of the number of employees, vehicles and facilities of a separate nature in accordance with. The law came into force since the beginning of July last year.

CJSC and LLC cannot switch to PSN. The patent system is only available to entrepreneurs, and if the law is adhered to, the use of such a regime can be a huge relief for small and medium-sized businesses.

The state, using a variety of instruments, supports entrepreneurship in the territory of the Russian Federation. Most often this is done through special tax regimes. It was for this purpose that the patent system was developed. It is a mode in which an individual ...

Today, the state, with the help of various legislative instruments, is trying to support individual entrepreneurs as much as possible. This is often done through special tax regimes. One of these is the patent taxation system. This regime allows you to minimize the tax burden and at the same ...

Two systems of permission from the tax burden, which do not take into account the income actually received in 2014, are UTII (single tax on imputed income - imputation) and the patent taxation system. And if UTII is a standard form of tax payment, then the patent system is the acquisition of a document that gives the right not to do this. Each of these forms has some advantages.

Types of taxation forms for individual entrepreneurs - UTII and PSN

UTII - imputation is a taxation system that can be used by individual entrepreneurs in 2014 to pay taxes. A distinctive feature of UTII is that the income actually received by an individual entrepreneur in 2014 or any other year is not important, since the tax is calculated according to standards that are uniform for all entrepreneurs, including:

• basic profitability (an average indicator of the approximate level of income from a business accounting unit - this value is calculated at the state level and fixed by the Tax Code of the Russian Federation);
• deflator coefficient (coefficient calculated by the state, which is updated annually);
• correction coefficient (coefficient determined by the constituent entities of the Russian Federation);
• physical indicator (an individual characteristic of a taxpayer's business, taking into account the number of accounting units).

The Tax Code, Article 346.25, establishes a number of restrictions for taxpayers that can apply UTII in 2014. This is both the type of activity that the individual entrepreneur is engaged in, and certain parameters of the physical indicator. It is most convenient to use this type of settlements with the state in work for those who find it problematic to calculate and confirm their income for a specific tax period in 2014.

PSN - patent taxation system - in this form, the taxpayer can replace the payment of tax for a certain type of activity by acquiring a special patent. In fact, the acquisition of this document means exemption from the tax burden for a specific period. If we compare this type of taxation with the rest, then it is most similar to UTII, since the amount of actual income in 2014 is not taken into account when determining the value of a patent. What is a patent, who benefits from using it in work, and what are its advantages?

Patent taxation system - general provisions

The patent system of taxation is a relatively new form of the ability to resolve its tax burden for small and medium-sized businesses, which has its own advantages. It was put into effect in accordance with the statutory requirements of the Federal Law of June 26, 2012. No. 94-FZ, and the regulatory framework was the basis of a simplified taxation system, which was replaced by the patent system.

Patent

A patent is a document that entrepreneurs have the right to acquire and use for a period not exceeding one calendar year for exemption from tax on the type of activity that the individual entrepreneur is engaged in. The cost of a document is a value calculated by the local authorities of a constituent entity of the Federation and representing an amount equal to the potential income from a specific type of activity. This potential income will constitute the tax base, with a tax rate of only 6%.

Cost \u003d tax base * 6%.

Validity period - within one current calendar year.

That is, it does not matter from what date 2014 it was purchased, the most important thing is that its expiration date will always be December 31 of the current year.

This restriction was introduced for the sole reason that from every January 1, an updated tax base is in effect for each type of activity.

Payment for the cost of this supporting document is made to the details of the very inspection of the Federal Tax Service, in which it was purchased. Payment terms depend on the period of its validity:

• more than six months - the entrepreneur has the right to pay one third within 25 days (subsequent calendar days) from the moment of its commencement, the rest - during December of the current year (for example, 2014);
• less than six months - the amount is paid in full within 25 days (subsequent calendar) from the date of its commencement.

Nobody has the right to reduce the cost of the document at the expense of various insurance premiums - this is also a difference from taxation of the UTII type.

The transition to a patent form of taxation in 2014 is a purely voluntary matter. An entrepreneur, if his activity and its financial characteristics fall under the scope of the PSN, has the right to apply to the UFTS authorities to switch to the patent system from any other on a convenient working day.

Where to get a patent?

Ideally, a patent is issued where the entrepreneur has registered his activity, that is, at the place where he is officially registered. But it is not uncommon for an individual entrepreneur to work not where it is registered. In this case, an entrepreneur has the right to apply for a patent at any inspection of the Federal Tax Service of the constituent entity of the Russian Federation where this very activity will be carried out. Remember that a patent is valid only in the territory of the subjective entity where it was issued.

As an example. If an entrepreneur is registered in the Moscow region, and carries out his commercial activities in 2014 in St. Petersburg, then he must receive this document in St. Petersburg, in any of the inspections of the Federal Tax Service.

Requirements for entrepreneurs

Naturally, not every individual entrepreneur is entitled to the tax authorities to acquire a patent. All requirements for entrepreneurs who can use the patent form are set out in tax legislation, and specifically in article 346.43 of the Tax Code. In subparagraph 2 of this article, all types of entrepreneurial activities are indicated that an organization of small or medium-sized businesses can be engaged in for the transition in this form of taxation.

Moreover, if an entrepreneur is engaged in several types of services and only one of them falls under the patent, then the law of the Russian Federation and other regulatory documents do not forbid him to combine several different forms of permission from the tax burden.

The same article establishes several more restrictions on the application of the patent system:

• the amount of income - this restriction establishes a framework of profitability from one hundred thousand rubles to one million rubles per one calendar year (the subjects of the Russian Federation have the right to adjust them using the deflator coefficient);
• the number of hired personnel involved - individual entrepreneurs to optimize their own entrepreneurial activities can attract no more than fifteen (15) people from the hired personnel.

Termination of a patent

Due to the fact that such a form of tax as the patent taxation system has a number of restrictions, if during the period of its validity in 2014 an entrepreneur falls under one of them, he ceases to have the right to apply this system. The following are recognized as cases of loss of the possibility of using a patent:

• an increase in the number of hired personnel in excess of the permitted (more than 15 people under contracts of any type);
• failure to pay the cost of a short-term patent within the time frame established by law (it is worth considering the need for a certain amount of money to be able to pay in a timely manner);
• exceeding the maximum allowable income in 2014 - 60 million rubles for all those types of entrepreneur's activities for which supporting documents were received and which were transferred to the simplified tax system.

The taxpayer should control his own right to use this document. In case of loss of the advantage, he is not entitled to continue to apply it and is obliged, within ten days, to submit an appropriate application of the established form to the same tax office and switch to any other possible form of taxation. The transition is carried out by submitting another application on the same day, and it is this date that will be considered the end of the PSN.

What to choose?

Naturally, there are no general recommendations that it is better to apply to a specific entrepreneur from the two available forms of resolving the tax burden. The transition to the payment of tax on UTII or patent form of taxation should be carried out on the basis of a thorough analysis of their own financial statements. But it is worth remembering that if the amount of income of an individual entrepreneur for the same period significantly exceeds the value of the basic profitability established for his type of activity, then, most likely, it will be more logical and financially more profitable to use UTII.

But again, it is necessary to compare the final amount of the tax payable in different forms (patent and UTII) - only in this case it is possible to correctly build a clear picture of accounting analysis and understanding of one's own benefits.

The tax under the patent system is paid by individual entrepreneurs who voluntarily switched to PSN for a certain type of activity. The patent is issued for a period from a month to a year. The tax is equal to the potential income (for each type of activity it has its own) for the period of the patent, multiplied by the rate, In most cases, the rate is 6%. This material, which is part of the cycle “Tax Code“ for Dummies ””, is dedicated to Chapter 26.5 of the Tax Code of the Russian Federation “Patent Taxation System”. This article is available, in simple language, tells about the procedure for calculating and paying tax at PSN. Please note: The articles in this series only provide an overview of taxes; for practical activities, you must refer to the primary source - the Tax Code of the Russian Federation

Where patent taxation works

In those subjects of the Russian Federation where the relevant laws have been adopted.

How general rules and regional specifics relate

The rules for the application of the patent system are enshrined in Chapter 26.5 of the Tax Code, and the provisions of this chapter are the same for all subjects of the Russian Federation. This means that the regional authorities can approve or not approve the operation of the patent system, but in any case they have no right to deviate from the requirements of Chapter 26.5 of the Tax Code of the Russian Federation.

At the same time, the chapter on the patent system admits the existence of regional peculiarities within the framework of general rules.

So, the Tax Code contains a list of activities that fall under the patent system, and the regional authorities, at their discretion, will be able to add to it any domestic services in accordance with the All-Russian Classifier of Economic Activities (OKVED2) and the All-Russian Classifier of Products by Economic Activity ( OKPD2).

Patents can be valid not on the territory of the entire subject of the Russian Federation, but only on the territory of one or several municipalities. In this regard, the patent must contain an indication of the territory of its validity. However, first a special law must be adopted in the subject of the Russian Federation. Note that this approach does not apply to patents for the transportation of goods and passengers by road and water transport, distribution and distribution retail. For these types of activities, patents are valid only within the boundaries of the subject of the Russian Federation.

Another regional feature is the amount of income that is potentially possible to receive (it is an object of taxation, and the amount of tax depends on it). The authorities of the constituent entities of the Russian Federation themselves approve this value for each type of activity. But at the same time, the regional value should not exceed the maximum size fixed in Chapter 26.5 of the Tax Code of the Russian Federation. Moreover, the constituent entities of the Russian Federation have the right to differentiate the amount of potential income in different municipalities. That is, the size of the potentially possible annual income in the territory of one subject may vary depending on the place of business.

Until 2015, it was also necessary to take into account the minimum size of the potential annual income of an entrepreneur. ABOUTn was 100 thousand rubles and was indexed annually (clauses 7, 9 of Art. Tax Code of the Russian Federation). However, from January 1, 2015, the minimum income has been canceled.This means that the constituent entities of the Russian Federation since 2015 have the right to establish a possible annual income of less than 100 thousand rubles.

In addition, the constituent entities of the Russian Federation have the right to differentiate, that is, to separate the types of activities indicated in the list, and to establish for each its own value of potential income. But this is not always allowed, but on condition that such a division is due to the All-Russian Classifier of Economic Activities (OKVED2) and the All-Russian Classifier of Products by Types of Economic Activity (OKPD2) ..

Finally, the regional authorities will be able to establish that the amount of potential income depends on the average number of employees, the number of vehicles, the carrying capacity of vehicles, the number of seats in vehicles. For retail trade, catering and real estate rental services - from the number of detached objects.

You can find out exactly what features are provided for your region in your inspection.

Who can apply the patent system

Individual entrepreneurs, if they have chosen this special regime. To switch to it, individual entrepreneurs must meet certain criteria and engage in activities falling under the patent system in the regions where it is introduced.

There are only two criteria for applying the patent system. First, the average number of employees in all types of activities cannot exceed 15 people. Secondly, an entrepreneur should not carry out "patent" types of activities within the framework of a simple partnership agreement or a property trust agreement.

As far as organizations are concerned, they cannot under any circumstances become taxpayers of the patent system.

What taxes do not need to pay under the patent system

In general, taxpayers of the patent system are exempted from personal income tax, personal property tax and value added tax (excluding VAT on imports). This exemption applies only to income from activities transferred to the patent system. If an entrepreneur is simultaneously engaged in other types of activity, then income from them is taxed according to other systems. The duties of tax agents under the patent system remain.

Please note that there is an exception to this rule on exemption from property tax. So, from January 1, 2015, an entrepreneur applying the patent taxation system is not exempt from paying property tax for individuals in relation to property used in activities taxed under the PSN and included in the list, which is determined in accordance with paragraph 7 of Art. Tax Code of the Russian Federation. We are talking, for example, administrative and business (shopping) centers (complexes) and premises in them.

Also note that a trade tax has been introduced in Moscow. In the future, the trade tax may be introduced in St. Petersburg and Sevastopol. However, individual entrepreneurs on the patent system are exempted from paying the trade fee (paragraph 2 of Art. Tax Code of the Russian Federation).

How to switch to the patent system

To use this special regime, an entrepreneur needs to obtain a patent. This document specifies one of the activities and the region in which the patent is valid. If an individual entrepreneur wants to switch to the patent system for two, three or more types of activities, he will have to obtain two, three or more patents. If an entrepreneur intends to apply the patent system in several regions, he must obtain patents in each of them.

Can be submitted in person (either through a representative), by mail or online. This must be done no later than 10 days before the start of the application of the special mode. “Newly minted” entrepreneurs can apply for a patent simultaneously with the documents for registration of an individual entrepreneur.

To obtain a patent in his region, an individual entrepreneur must submit an application to the tax office at his place of residence. If a patent needs to be obtained in another constituent entity of the Russian Federation, then for filing an application, the entrepreneur has the right to choose any inspection in this region.

After receiving the application, the tax authorities are required to issue either a patent or a refusal notice within five days. The reason for the refusal may be the discrepancy between the type of activity specified in the application and the list that is approved in this region. Other reasons are also possible: the application specifies an unforeseen period of validity of the patent, the terms for payment of the “patent” tax have been violated, or the right to the patent system has already been lost during this year. There is one more reason for refusing to issue a patent: all the required fields must be filled in in the application for its receipt. Otherwise, the applicant will be refused.

How long to apply the patent system

The entrepreneur is obliged to apply this special regime during the period for which the patent was issued. You cannot give up the patent system early on your own free will.

Premature transition to other taxation regimes (general system, simplified tax system or payment of unified agricultural tax) is possible only if the individual entrepreneur has lost the right to the patent system. Then the transition is mandatory and does not depend on the wishes of the taxpayer. This happens when revenues from all types of "patent" activities from the beginning of the calendar year have exceeded 60 million rubles. If an individual entrepreneur simultaneously applies the patent and simplified taxation systems, then the limit applies to the total amount of income for both systems.

The second reason for the loss of the right to the patent system is when the number of employees exceeded 15 people.

There is also a third reason. P an entrepreneur loses the right to a retail patent if, during the tax period, he sells a product that is not retail sales under the PSN. At the same time, entrepreneurs who combine the PSN and the USN retain the right to “simplified” in the case of the sale of “non-retail” goods.

In case of loss of the right to the patent system, as well as upon termination of "patent" activities, the individual entrepreneur is obliged to declare this to the inspection within 10 calendar days. For the entire period in which the right to the patent system was lost, you will have to pay taxes according to the general system (according to the simplified tax system or on payment of the unified agricultural tax). In this case, the amount (of a single “simplified” tax or unified agricultural tax) can be reduced by the amount of the “patent” tax paid, and there is no need to charge penalties for all taxes of the general system.

The loss of the right to the patent system does not mean that the SP will never be able to return to it. It is possible to obtain a new patent for the same type of activity, but not earlier than in the next calendar year.

For how long is a patent issued

At the choice of the taxpayer for a period from one to twelve months inclusive within a calendar year. The selected period must be indicated in the application.

The tax period depends on the term of the patent. If the patent is issued for twelve months, then the tax period is one year. If the patent is issued for eleven, ten or fewer months, the tax period is respectively eleven, ten months or less. If during the term of the patent the individual entrepreneur ceases to engage in "patent" activities, then the tax period will be the period from the beginning of the patent until the day of termination of the activity.

How to calculate tax under the patent system

If the patent is received for twelve months, you need to multiply the amount of potential income to receive by the tax rate.

If the patent is issued for less than twelve months, the potential income must be divided by 12, multiplied by the number of months the patent is valid, and then multiplied by the tax rate.

The tax rate is generally 6%. The regions have the right to lower this value (down to zero) for newly registered individual entrepreneurs who provide personal services or carry out activities in the production, social and scientific fields.

In the case when an individual entrepreneur has several valid patents at once, the tax must be calculated for each of them.

When to transfer money to the budget

If the patent is received for a period of up to six months, then it must be paid in full no later than the expiration date of the patent.
Payment for a patent received for a period of six months to a calendar year is made in two installments: one third of the tax amount - no later than 90 calendar days after the patent begins, the remaining two thirds - no later than the patent expiration date.

Tax accounting and reporting

The taxpayer must fill out. In the book, you need to record the proceeds received from the types of activities transferred to the PSN. The moment of receipt of income should be determined "by payment". This means that in case of non-cash payments, the date of receipt of the proceeds will be the day of receipt of money to the bank account, in case of cash payments - the date of receipt of money in the cashier.

For each patent it is necessary to keep its own income book.

If a different taxation system is applied simultaneously with the patent, the individual entrepreneur is obliged to keep records of property, obligations and business transactions according to the rules established for a different system.

You do not need to file returns with the tax office.

Application of CCP and cash discipline

With regard to cash registers, in the general case, entrepreneurs with a patent are required to use CCP. But there are exceptions. Individual entrepreneurs on the patent system who are engaged in certain types of activities: hairdressing and beauty services, retail and catering, the production of dairy products, etc. (a complete list - in sub. 3, 6, 9 - 11, 18, 28, 32, 33, 37, 38, 40, 45 - 48, 53, 56, 63 p. 2 of Art. Tax Code of the Russian Federation) has the right to issue customers not a check, but simple supporting documents with certain details: name, serial number, TIN of the seller, etc.

A complete set for online CCP "four for the price of one": at the cash register price you will receive a cash desk, OFD, setting up a CCP with registration with the Federal Tax Service and an inventory system

1. How to determine which tax regime is most beneficial.

3. What legislative and regulatory acts to be guided by when calculating taxes on UTII and the patent system.

In previous articles I wrote about. This information is enough to understand whether you are entitled to use the patent system and whether you want to apply it. However, when making the final choice in favor of any taxation system, the amount of payments to the budget is of decisive importance. In this article I will show how to determine the tax burden for two "competing" tax regimes: UTII and the patent system. I will try to describe the whole calculation in as much detail as possible, adhering to a clear algorithm so that you can easily repeat it by simply substituting your values.

Comparison of the patent system and UTII, if an individual entrepreneur has employees

I calculated the tax burden for an individual entrepreneur doing retail trade in Yaroslavl, the area of \u200b\u200bthe store's sales area is 50 sq. m. The number of employees is three people. In accordance with local legislation on the territory of Yaroslavl, it is possible to use both the patent taxation system and UTII. Thus, in this case, all the conditions for the application of these tax regimes are met, it remains only to make a choice. I note that the use of the general taxation system and the simplified taxation system is not considered for a number of reasons, including the dependence of the tax amount on the income received, the mandatory use of the CCP.

A detailed calculation of the estimated amounts of taxes and contributions is presented in the table:

As can be seen from the calculation, calculated the amount of tax under the patent taxation system is less than under the UTII, and significantly - by almost 60 thousand rubles. However, UTII has an undeniable advantage - the ability to reduce the calculated tax amount by the amount of insurance premiums paid for employees (but no more than 50% of the tax amount). Therefore, comparing the amounts of taxes payableIn this case, it turned out to be more profitable to use UTII: tax savings of more than 22 thousand rubles per year, and this is quite significant.

! Note: An individual entrepreneur who has hired workers has the right to reduce the calculated amount of UTII for social insurance expenses and insurance contributions paid only for employees. If the individual entrepreneur does not have hired workers, then the amount of tax is reduced by the contributions paid by the individual entrepreneur for himself.

Comparison of the patent system and UTII, if the individual entrepreneur does not have employees

Let's now see if the situation will change if individual entrepreneurs do not have hired workers. Until point 7, the calculation will be the same (see the table above), and then the algorithm is as follows:

Thus, if an individual entrepreneur does not have hired workers, then it turns out to be more profitable for him to use the patent system. In my example, the savings on taxes payable to the budget will amount to almost 35 thousand rubles.

So, I described the algorithm for calculating the tax burden for UTII and the patent system and made the calculation for a specific case. According to this scheme, it is possible to calculate the estimated amount of taxes payable for individual entrepreneurs engaged in other types of activities for which their physical indicators are established by law, for individual entrepreneurs with a different number of employees and the size of their wages, or without any employees at all. That is, substituting your indicators into the calculation, you can easily determine how much taxes will need to be paid to the budget and, accordingly, which taxation system is most beneficial.

If you find the article useful and interesting - share it with your colleagues on social networks!

If you have comments and questions - write, we will discuss!

Yandex_partner_id \u003d 143121; yandex_site_bg_color \u003d "FFFFFF"; yandex_stat_id \u003d 2; yandex_ad_format \u003d "direct"; yandex_font_size \u003d 1; yandex_direct_type \u003d "vertical"; yandex_direct_border_type \u003d "block"; yandex_direct_limit \u003d 2; yandex_direct_title_font_size \u003d 3; yandex_direct_links_underline \u003d false; yandex_direct_border_color \u003d "CCCCCC"; yandex_direct_title_color \u003d "000080"; yandex_direct_url_color \u003d "000000"; yandex_direct_text_color \u003d "000000"; yandex_direct_hover_color \u003d "000000"; yandex_direct_favicon \u003d true; yandex_no_sitelinks \u003d true; document.write ("");

Legislative and regulatory acts:

1. Tax Code of the Russian Federation (part 2)

All Codes of the Russian Federation can be viewed at http://pravo.gov.ru/

2. The law of a constituent entity of the Russian Federation on the application of the patent taxation system can be found in the corresponding section by selecting the region of interest

3. The law of a constituent entity of the Russian Federation on the application of the taxation system in the form of a single tax on imputed income can be found in the corresponding section by selecting the region of interest

4. Order of the Ministry of Economic Development of Russia dated 07.11.2013 No. 652 "On the establishment of deflator coefficients for 2014"

PSN

supply point

PSN

sugar beet thinner (beet), hinged

Dictionary:S. Fadeev. Dictionary of abbreviations of the modern Russian language. - S.-Pb .: Polytechnic, 1997 .-- 527 p.

PSN

life raft inflatable

in labeling

Usage example

PSN -1

PSN

auxiliaries panel

PSN

oil drop point

ener.

PSN

voltage step switch

in an electric arc furnace

PSN

free premises

border patrol ship

sea.

Dictionary:S. Fadeev. Dictionary of abbreviations of the modern Russian language. - S.-Pb .: Polytechnic, 1997 .-- 527 p.

PSN

fin.

Source:http://www.expert.byx.ru/psn_patent_patentnaya_sistema_nalogooblozheniya/16/218331/

PSN

Promsvyaznedvizhimost

connection

Source:http://realty.lenta.ru/news/2008/03/21/warehouse/

PSN

velocity head receiver

air

Source:shadowy description of l-410

PSN

auxiliary converter
auxiliary power converter

Source:http://www.rzd-partner.ru/news/index.php?action\u003dview&st\u003d1117454007&id\u003d16; http://www.newelectro.ru/prod/prod51.html

... Academician. 2015.

See what "PSN" is in other dictionaries:

PSN

Psn is a three-letter abbreviation. Psn. or Psn Song of Songs book of the Bible. See also Abbreviations in the Bible. PSN auxiliaries panel (CHP) PSN voltage step switch (in an arc steel-making furnace) PSN inflatable liferaft, for example: ... ... Wikipedia

PSN - Paralympic News Service [Department of Linguistic Services of the Sochi 2014 Organizing Committee. Glossary of terms] EN PNS Paralympic news service [Department of Linguistic Services of the Sochi 2014 Organizing Committee. Glossary of Terms] ... ... Technical translator's guide

Psn. - Song of Songs. King Solomon on the throne. Martin de Vos, 1590 The Song of Solomon, the Song of (all) songs (Hebrew שִׁיר הַשִּירִים, shir ha shirim, Greek ᾆσμα ᾀσμάτων, ὃ ἐστι Σαλώμων, Latin Canticum Canticorum Salomonis) is a book of the Old Testament attributed to ... ...

PSN - border patrol ship thinner beet hinged supply point ... Dictionary of abbreviations of the Russian language

Office for Counteracting Illegal Drug Trafficking and Crimes in the Sphere of Morality Belarus, legal entity Source: http: //www.uvd mo.gov.by/press center / publications / page m12 \u003d 55 news m12 \u003d 19 ... Dictionary of abbreviations and acronyms

UPNON and PSN - Office for Combating Illicit Drug Trafficking and Crimes in the Sphere of Morals ... Universal Additional Practical Explanatory Dictionary of I. Mostitsky

efficacy - nost, f. Abstract im. to elipsny ... Ukrainian Tlumachny vocabulary

Patent taxation system Accounting encyclopedia

Patent taxation system - introduced in 2013 (Federal Law 94 FZ of 26.06.2012) and replaces the Patent-based Simplified Taxation System, which is in effect until the end of 2012. The patent taxation system (hereinafter PSN) is a kind of special ... ... Accounting encyclopedia

Books

• Individual entrepreneur, Karsetskaya Elena Vitalievna. This book is an indispensable practical guide for both entrepreneurs and those who are just considering starting a business. The author explains how ...