How to calculate tax on the patent system. New service of the Federal Tax Service: tax calculator - calculation of the cost of a patent

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• Purpose of a patent and the benefits it implies for individual entrepreneurs
• Closing an IP on a patent: preparatory work and further sequence of actions
• Closing an individual entrepreneur: submission of reports and the final stages of liquidation of the status of an individual entrepreneur
• Conclusion on the topic

Closing a patent for an individual entrepreneur is one of the actions that implies the completion of entrepreneurial activity and a complete abandonment of it. Entrepreneurial activity is carried out on the basis of relevant legislative acts approving the procedure for its registration and methods of taxation. However, there are cases when the activities of an individual entrepreneur must be terminated. In such conditions, it is necessary to carry out a number of activities that make it possible to correctly fill out all the papers and not remain in debt at the same time.

Purpose of a patent and the benefits it implies for individual entrepreneurs

A patent is a document necessary for the implementation of the activities of an individual entrepreneur. To receive it, a person must submit to tax statement the appropriate form approved by the legislation of the Russian Federation. A similar system was introduced quite recently and is applied to a number of activities carried out by individual entrepreneurs. In addition, depending on the region, the use of the patent system may be limited. It is carried out only in those regions where legislative level a decision was made to use it. At the same time, the use of a patent taxation system can significantly simplify the life of an entrepreneur, since it provides for his exemption from certain taxes and fees. Its implementation takes place on on a voluntary basis and can be combined with other methods for calculating taxes and collecting them.

Main positive thing implementation of a patent is its ease of use. It consists in the fact that when it is registered, the need to appear at the tax authorities disappears by itself. From this very moment no others similar documents become unnecessary. Declarations, additional fees and insurance premiums- all these horrors modern system taxation are forgotten when a patent is issued. Another advantage of such a system is the ability to refuse to maintain accounting, as well as the opportunity not to use cash registers when making transactions as cash monetary transactions, and non-cash payments. In this case, determining the amount similar collection, subject to payment, is made in the patent itself. This significantly simplifies the conduct of mutual settlements between individual entrepreneurs and tax authorities, and also makes them more transparent and understandable. Based on this, the positive aspects of registering a patent lie in the simplicity and transparency of such a taxation system, as well as the possibility of its use for various types of business activities.

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Closing an individual entrepreneur on a patent: preparatory work and further sequence of actions

How to close an individual entrepreneur on a patent? This process requires a kind of preliminary preparation. It includes the following sequence of actions that a person must take in the event of liquidation of his own individual entrepreneur:

1. Determine affiliation with a specific tax service to which he needs to submit documents to terminate his activities.
2. Find out the exact details of the organization involved in accepting payment for the state fee for closing an individual entrepreneur on a patent.

After completing all preparatory activities you can proceed to the immediate closure of the patent with the subsequent liquidation of the individual entrepreneur. Civil Code RF describes full procedure a similar process and the procedure for its implementation for an individual entrepreneur. Closing an individual entrepreneur on a patent, in accordance with the existing legislation of the Russian Federation, has a clear procedure and sequence of actions.

Upon completion of preparation and determination of the initial data, the following sequence of actions characterizes the closure of the IP:

1. Fill out an application for termination of an individual entrepreneur's patent. At the same time, the procedure for drawing up the document has a clear structure, and it is filled out by the person closing the individual entrepreneur himself.
2. Pay state fee for closing the status of an individual entrepreneur. Her rate today is equal to specific amount and is 160 rubles. In this case, the details for paying tax are filled in by the person who decided to liquidate the individual entrepreneur.

As you can see, the list of documents required to close an individual entrepreneur is not that long. However, the complexity of such a process does not lie in the submission of the initial documents, but rather in the subsequent procedure.

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Closing an individual entrepreneur: submission of reports and the final stages of liquidation of the status of an individual entrepreneur

Next stage by stage submission of reports to tax authorities. In this case, the submission of the declaration occurs regardless of whether the individual entrepreneur’s activities were carried out in reporting period or not. The declaration itself is submitted no later than the 25th next month after the one in which the patent was closed and the individual entrepreneur was liquidated. In turn, the presence cash register requires its removal from KKM accounting, and the current account former entrepreneur subject to closure.

Upon completion of the reporting procedure, you can proceed to the direct liquidation of the individual entrepreneur. Its next step is to submit fully completed and prepared documents to the tax office, including receipts for payment of state duty.

There are two main ways to provide all the necessary documents:

• personally when contacting the relevant authorities;
• via mail by registered mail or by other means of transferring securities.

In this case, all documents for closing an individual entrepreneur to be sent by mail must be certified by a notary. A similar rule applies to all forms and extracts with the exception of a receipt for payment of state duty. However, the date of submission of documents is not considered the time and date of sending the letter, but the moment it is received by the tax authorities.

As a rule, it takes up to 5 days to resolve issues regarding the closure of an individual entrepreneur’s patent.

After this period has expired, the applicant must appear at the tax office with identification documents and an extract received by him at the time of submitting papers to close the individual entrepreneur. With these documents in hand, all future procedures will be purely formal. Upon expiration of the reporting period, the tax authorities must provide the person with the following documents:

• extract from a single state register individual entrepreneurs;
• certificate of state registration termination by an individual of activities as an individual entrepreneur.

Failure of a person to appear for the above forms is the reason for sending them by mail to the address specified when registering the individual entrepreneur.

• Benefits of the document
• Calculating the price

Calculations of the cost of a patent for individual entrepreneurs are carried out before filing applications. Patent system for private entrepreneurs in Russian Federation valid for 3 years already. It can be used by businessmen who work in different types activities. Tax regimes of this type can only be used for those individual entrepreneurs who can conduct their activities on the territory of the Russian Federation. The patent tax system was created to significantly simplify the conduct of certain cases in individual entrepreneurship. It exempts the subject from several types of taxes and is carried out on a voluntary basis.

Benefits of the document

The patent tax system has its own advantages. Main positive side systems are convenience, which most often attracts the attention of various businessmen. When you purchase this document from individual there will be no need to regularly visit the tax office, and this is a big plus for a busy person. Submit declarations and pay additional contributions is not difficult, so paper makes life easier for many people starting their own business. It is only necessary that the amount of the insurance premium for individual entrepreneurs is always paid. Thanks to this advantage, almost all businessmen acquire such a document at the beginning of their activities.

If an individual entrepreneur uses this system for taxation, then he does not need to carry out accounting and apply CTT during settlements at the bank. View required tax possible already in the issued document. All necessary calculations IP conducts patents independently in each special case. Organs tax service The payment amounts are already calculated in the document, so it is quite understandable for the subjects.

To obtain required document, the taxpayer needs to submit an application established form to the relevant authorities. The price was approved in the order of 2014.

The exception is taxpayers who apply low tax rates. Accordingly, the following advantages in patent taxation systems can be identified:

• ease of obtaining;
• transparency of ongoing operations;
• application to various types entrepreneurship;
• no need to regularly visit tax authorities.

Nevertheless, already in 2016 it was issued new order who approves the submission of applications updated forms for taxpayers using low rates taxes. Online you can download all the recommended forms for both ordinary business entities and those using a low tax rate.

The patent system does not apply to all individual entrepreneurs. It only covers certain types activities.

The list of types of activities through which individual entrepreneurs can obtain papers is limited. The list of services that must be provided during entrepreneurship in order to obtain a patent can be viewed in the relevant legislative acts. They regulate one or another type of activity in a constituent entity of the Russian Federation. You can use the Classifier of types of entrepreneurial activities, which contains all types of securities provided for a specific subject of the Russian Federation.

This type of paper can only be used by those business entities whose income is within 60 million. The average number of people employed at the enterprise in all areas must be observed. For all of them it is necessary to pay regular insurance premiums pension funds. All company employees must have health insurance.

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Calculating the price

An individual entrepreneur can calculate the price for each patent independently. Tax rate will always be within 6%, regardless of what income the individual entrepreneur receives. It is determined based on pre-calculated possible income for each business entity. In order to correctly calculate the cost of a patent for an individual entrepreneur, you need to carefully read the legislation that regulates entrepreneurship in a specific territory. Deviation from existing standards not allowed.

You can also use a special patent cost calculator for individual entrepreneurs in real time.

For example, you need to calculate the cost of a patent for 1 year. For this purpose it is used simple formula: the possible amount of income must be multiplied by 6%. Example: a businessman will receive a possible income of 120,000 rubles. Then the cost of the patent for him will be equal to: 120,000 rubles. x 6% = 7200 rub. If you need to make calculations for an incomplete year, then the formula will look like this: divide the possible income by 12 months and multiply by the number required months for counting.

Most often, the patent system is used in conjunction with other types of payments. Individual entrepreneurs who opt for patent systems may be exempt from 3 mandatory taxes. Such documents have a lot of advantages, so they are used a large number of subjects.

An example calculation helps business entities determine the preliminary price of the required document.