Patent system of taxation of the amount of potential income. The Ministry of Finance gave recommendations on determining the value of a patent in cases where potential income is determined by calculation

The patent taxation system for individual entrepreneurs has whole line advantages over analogues, so it is common for small businesses in Russia. It is used by entrepreneurs in all cities of our country without exception: Moscow and St. Petersburg, Orel and Lipetsk, Birobidzhan and Kaliningrad...

However, we must not forget that PSN has a number of specific features. One of them is the need to calculate potential income, since this system provides for an annual limit on the amount of profit an entrepreneur can make. Today we’ll talk about what it is this concept, how its size is calculated, and what indicators are needed to calculate potential annual income in our country.

What it is

The patent tax system belongs to the lightweight category, and it is often chosen by start-up and small businesses in our country. Indeed, it is enough just to pay the cost of a patent for certain time and you can calmly work and earn money for three, six, twelve months, etc. PSN has other advantages, in particular:

1. No need to use cash registers at work.
2. The ability to conduct business without the need to regularly submit reports to the Federal Tax Service.
3. Maintaining accounting with PSN it is also not necessary.

However, as with any other system, the patent system also has certain disadvantages. Since PSN was originally designed as a solution for small businesses, the legislation provides for a number of restrictions. These provisions are necessary to prevent a decrease in tax base large enterprises with a big income. Disadvantages of PSN the following:

1. The cost of a patent is calculated based on the potential income for the year.
2. The legislation limits the annual amount of revenue and the number employees.
3. The need to pay contributions (with a simplified or single tax, contributions help reduce the amount of taxes).

Based on the foregoing, we can conclude that potential income is the basis of PSN. This concept refers to the amount approved by the regions for taxation. In simple words– possible amount that is subject to tax. Its threshold is set by each region independently. However, before this, it is worth studying the legislation in detail; from its norms, the following conclusion can be drawn.

IN Tax Code, in the part regulating the activities of the patent system, it is stated that the maximum amount of profit from the PSN cannot exceed 60 million rubles per year. But before this value, there are no serious restrictions. Thus, by paying 6% of the potential income, conditionally equal to 1,000,000 rubles, an individual entrepreneur can receive virtually any amount up to the threshold established by the Tax Code of the Russian Federation. The main thing is to pay the amount established in a particular region for this type of activity. So, how to calculate the potential income established in a specific territory? More on this later.

We calculate the required amount in 2016-2017

Today, there are two main options for calculating potential income. Their use depends on the conditions in which a particular individual entrepreneur operates. Let's look at them in more detail.

In the first case, the calculation of potential income will not be special labor. This method applies in cases where an individual entrepreneur works alone, without hiring employees, and also has only one object of taxation. IN in this case the entrepreneur will need to register and log in Personal Area on the website of the Federal tax service and find a regional law that approves all amounts of potential income.

It is simply impossible to present all these figures in one article, since indicators are established not only in each specific region, but also for each individual type of activity in accordance with OKVED. Moreover, in accordance with latest changes In the Tax Code, local authorities received the right to independently set amounts not only in the regions, but even in cities. Therefore, if you are engaged in conditional repair of furniture - in conditional Lipetsk, Yelets or Gryazi, you will have to pay different amounts. Therefore, you will have to go in and look at the laws yourself. Further calculation is simple, find the regional law, city, type of activity in the law. Opposite it is the amount of potential income. Multiply by 6% and you can go to the Federal Tax Service.

In the second case, the situation becomes somewhat more complicated. This method applies if the individual entrepreneur hired employees or has more than one taxable object (real estate, transport, etc.). The procedure in this case has one important difference: Local authorities have the right to increase the amount of potential income. To calculate the amount, you need to multiply the amount by the number of employees or taxable objects, then again multiply by 6% and get the amount we need.

It is important to know that the law imposes restrictions on increasing the amount of potential income. In particular:

• the amount cannot increase more than three times when providing transport or funeral services;
• limitation up to a fivefold increase applies to other types patent activity, with the exception of the above, provided that the work is carried out in cities with a population of over a million;
• For retail the amount of income cannot increase more than 10 times.

If the possible annual income in the region is determined by calculation, and the amount of income turns out to be higher than the absolute maximum value established in the region, then the cost of the patent is calculated based on the absolute regional “maximum”. Such clarifications of the Ministry of Finance, set out in letter dated September 30, 2013 No. 03-11-09/40318, were sent by the Federal Tax Service to the territorial inspectorates by letter

Potential Income Limits

Let us remind you that when put into effect on the territory of a particular subject of the Russian Federation, the authorities of this subject have the right to establish the amount of annual income that an individual entrepreneur can potentially receive according to certain species entrepreneurial activity. Wherein minimum size potential annual income cannot be less than 100 thousand rubles, and the maximum amount cannot exceed 1 million rubles. (clause 7 of article 346.43 of the Tax Code of the Russian Federation). In addition, according to subparagraph 4 of paragraph 8 of Article 346.43 of the Tax Code of the Russian Federation, in cities with a population of over a million, the amount of potential annual income can be increased to 5 million rubles. And in relation to the types of business activities specified in subparagraphs 19, 45-47 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation (this, respectively, is the rental of residential and non-residential premises, dachas and land plots; retail trade and catering services) - up to 10 million rubles.

However, not all regions in regulations the absolute values ​​of the entrepreneur's potential income have been established. Often the authorities determine only the calculation formula. A physical indicator is taken that characterizes specific type activity, and a basic profitability is established for it. For example, the authorities will be able to establish that the amount of possible income depends on average number employees, depending on the number Vehicle, and for retail trade, catering and real estate rental services - from the number isolated objects. In this case, the potential income may be higher than the maximum. This is exactly the situation discussed in the commentary letter.

The income calculated by the formula turned out to be higher than the maximum

IN Samara region the amount of potential income when renting out premises is set at 12 thousand rubles per square meter area for each separate object. Maximum amount income by this species activities of the subject authorities increased to 10 million rubles. A local entrepreneur submitted an application to the inspectorate for a patent in relation to the rental of premises, the total area of ​​which was 2.6 thousand square meters. meters. However, the inspection refused. The basis is the potential annual income of 31 million rubles. (26 thousand sq.m. x 12 thousand rubles) exceeded maximum value installed in the region (10 million rubles).

Ministry of Finance: refusal to apply PSN is unlawful

However, from the commented letter it follows that such a refusal to issue a patent is unlawful. As explained in the Ministry of Finance, if the amount of potential income determined by calculation exceeds the final amount established in the region, then the tax base for the purpose of calculating PSN will be the maximum amount of potentially receivable annual income established local law on calendar year. That is, in the case under consideration, this figure is 10 million rubles.

Let us add on our own behalf: if in the described case the entrepreneur’s real income from leasing the indicated areas exceeds 60 million rubles, he will lose the right to use the patent system (clause 6 of Article 346.45 of the Tax Code of the Russian Federation).

Basic yield at patent system taxation 2017 year is the main indicator when calculating tax (patent cost). The amount that an entrepreneur needs to pay for the right to use depends on its value. certain period patent tax regime. How to set the basic yield and is it the same for all taxpayers? You will find answers to these and other questions in this article.

What is Basic Yield

The concept of “basic profitability” is characteristic not only of the patent tax system. It is also used in other tax systems, for example, to calculate imputed tax for UTII.

Basic profitability is a conventionally accepted amount of profitability that characterizes the commercial activities of enterprises and individual entrepreneurs in certain conditions. Basic yield is used as the main indicator (base) for calculating tax under this special tax regime.

Under the patent taxation system, the base profitability is the potential revenue for the year (Article 346.48 of the Tax Code of the Russian Federation). The potentially possible level of income is the object of taxation (Article 346.47 of the Tax Code of the Russian Federation). Maximum size basic yield under the patent regime, taxation is limited to 1,000,000 rubles. Every year it is recalculated taking into account the deflator coefficient (discussed in more detail below).

Authorities on regional level set their own basic income levels for local individual entrepreneurs (clause 7 of Article 346.43 of the Tax Code of the Russian Federation). They are enshrined in the laws of the constituent entities of the Russian Federation.

In 2017 regional authorities cannot set the basic profitability for calculating the cost of a patent above RUB 1,425,000. (taking into account the conversion to a deflator coefficient of 1.425). But in some situations, the Tax Code of the Russian Federation gives them the right to increase this figure by a certain number of times (subclause 4, clause 8, Article 346.43 of the Tax Code of the Russian Federation):

• Increasing the level of potential revenue by 3 times is possible for commercial activities, the types of which are prescribed in subparagraph. 9-11, 32, 33, 38, 42 and 43 p. 2 art. 346.43 Tax Code of the Russian Federation. These include Maintenance vehicles and equipment, transportation of goods and passengers using vehicles and water vehicles, licensed medical activities(including pharmaceuticals), services related to rituals and funerals.
• 5 times regional bodies The authorities have the right to increase the maximum possible income for individual entrepreneurs who work in million-plus cities.
• And finally, the largest increase in potential revenue, 10 times, is typical for the types of commercial activities that are given in subsection. 19, as well as sub. 45-47 paragraph 2 art. 346.43 Tax Code of the Russian Federation. These are services for renting out your own space and land plots and services Catering(with the area of ​​the hall for serving visitors no more than 50 sq. m), as well as retail trade using stationary (with the area of ​​the premises for trading no more than 50 sq. m) and non-stationary objects.

Let us remind you that increasing the basic yield several times is the right of the region, but not the obligation.

For information on how basic profitability is calculated for the UTII regime, read the article .

The influence of the deflator coefficient on the basic yield

A coefficient is a certain numeric value, which has a wide range of applications. It is used in economics when calculating shares and percentage, and also shows the dynamics of the growth of a certain object or phenomenon.

IN tax practice The deflator coefficient has found application as a way to adjust the amount of profitability for tax purposes. Why is this recalculation necessary? In conditions of market relations and unstable economic situation The price level in the country is constantly changing. This phenomenon is known as inflation. The deflator coefficient helps to bring the size of the basic yield into line with price increases, that is, to index it. It is calculated annually on federal level for special tax regimes:

• UTII;
• patent tax system (PTS).

The upper limit of the basic profitability for the patent tax system is 1,000,000 rubles. The deflator coefficient is determined for the new calendar year as the product of the deflator coefficient of the previous year and a coefficient that reflects the rise in prices also in previous year. Every year the calculated value of the deflator coefficient is multiplied by 1,000,000 rubles. Thus, the size of the basic yield for the current calendar year is obtained, taking into account the inflation process.

Local authorities cannot set the level of basic profitability in the region above this value, except for the cases prescribed in subparagraph. 4 paragraph 8 art. 346.43 of the Tax Code of the Russian Federation (increase in potential revenue by 3, 5 or 10 times).

Read about the value of the deflator coefficient for PSN for 2017 in the material .

We determine the basic profitability under the patent tax system

Let's imagine that individual entrepreneur decided to switch to a patent tax regime. His main question will be: how to determine the value of a patent? He doesn’t have to worry about calculating the amount of tax (the cost of a patent). Experts will do it for him tax office, to which he submitted an application to switch to a patent tax system. But the basic profitability, which is the basis for the calculation patent tax, he can clarify in 2 ways:

• directly to the tax authorities.
• V legislative acts, adopted by the authorities regional authorities.

At the same time, regional authorities have the right not to change the value of the basic profitability adopted in the previous year, for example, to leave the amount of potential revenue in 2017 at the level of 2016.

Tax legislation provides local authorities the ability to set the amount of basic profitability depending on the following factors (subclause 3, clause 8, article 346.43 of the Tax Code of the Russian Federation):

• From the number of hired workers. In this case, all personnel are taken into account, regardless of the types of activities and taxation regimes of an individual entrepreneur. For example, if the number of employees is up to 5 people, then the basic profitability is set at 500,000 rubles, if there are from 6 to 10 people - 700,000 rubles. etc.
• The number of vehicles, their carrying capacity and places to board them.
• Number of premises (objects).
• Territorial validity of a patent - the cost of a patent can vary significantly depending on the territory of its validity. Wherein tax law does not prohibit payers from purchasing patents in different regions and on different types activities.

For a comparative description of the tax regimes available to individual entrepreneurs, see the article .

An example of calculating the cost of a patent with basic profitability

In order to understand how tax inspectorates calculate the amount of the patent payment, let's consider a simple example. All data in it is conditional character. Let us remind you that the size of the basic yield varies depending on the region of the country.

Example

Individual entrepreneur F.S. Bogdanov has a small shoe workshop and independently repairs, paints and sews shoes. Regional laws N. region of the Russian Federation for this type of activity the basic profitability amount is set at 300,000 rubles.

The tax rate under the patent regime is 6% (Article 346.50 of the Tax Code of the Russian Federation). In paragraph 2 of Art. 346.50 of the Tax Code of the Russian Federation stipulates that only regional authorities of the Republic of Crimea and the city of Sevastopol can reduce it to 4% (for 2017-2021).

Let’s assume that individual entrepreneur F.S. Bogdanov does not operate in these regions. Then the annual tax amount will be equal to: 300,000 rubles. x 6% = 18,000 rub.

The cost of a patent per month will be 18,000 rubles. / 12 months = 1,500 rub. Accordingly, if individual entrepreneur F.S. Bogdanov acquires a patent for 2 months, he will pay 3,000 rubles, for 5 months - 7,500 rubles. etc. But such a calculation is made for no more than 1 year.

Tax return under the patent regime there is no need to submit it.

In order to obtain a patent, an individual entrepreneur only needs to submit an application to the tax office and comply certain conditions(realize required type activities, have no more than 15 hired personnel and annual revenue of up to 60 million rubles). To control the amount of his income, an entrepreneur is required to keep a book of income, that is, carry out tax accounting.

Results

Basic profitability is the main indicator and basis for calculating tax under the patent tax system. The higher this value, the greater the amount of tax that an individual entrepreneur must pay to the budget for the right to use a patent.

An entrepreneur can find out about the basic profitability and types of activities covered by a patent in his region directly from the tax office or from the legislative acts of the region. Tax calculation for obtaining a patent is carried out by specialists tax authorities. The entrepreneur can only pay it without delay. In this case, you do not need to submit a tax return; it is enough to keep simple tax records in the income book in order to control the actual revenue received on an accrual basis from the beginning of the year.

The amount of potential income is established by regional authorities by adopting relevant laws, but no more maximum value, adopted at the federal level, taking into account the annual deflator coefficient. IN in some cases local authorities The authorities have the right to increase the level of basic profitability by a certain number of times - 3, 5 or 10 (subclause 4, clause 8, article 346.43 of the Tax Code of the Russian Federation).

The cost of a patent for the same type of activity may vary significantly across the territory of its coverage, depending on the region of the Russian Federation. At the same time, tax legislation does not prohibit taxpayers from acquiring patents in different regions and for different types of activities.