If you carefully study the market for various services we can see that most entrepreneurs who are unable to cope with the tax loads go into the shadows eliminating their status and become simple individuals who continue to do their work without paying for the taxes. It worries the government which understands that to win such a phenomenon can only legalizirovat their status as taxpayers. For this was invented the patent system. Its basis is the granting of special permits patents which give the right to provide any services at the minimum rate of taxation. Thus a small business begins to emerge from the shadows and to pay the required payments. This gives you the opportunity to increase revenues to the budgets of all levels in 2016.
It is important to know that the list of activities doing which they can expect to qualify for preferential tax treatment clearly spelled out in the legislation of the Russian Federation and is not subject to any adjustment downwards.
In order to answer this question it is necessary to understand what a patent at all. You can seek in the tax code which says that a patent special permission to engage in certain activities in most of the services which is issued to conduct business activities in a particular area of business or a particular job for a fee also concerns the sphere of services to physical persons. This list is established NK the tax code and various regulations. It is completely updated for 2016.
For small businesses that have the status of IE and plan to keep it in 2016 but can't pay large fees there is a patent system which provides the following features
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Such a patent system for individual entrepreneurs that will operate in 2016 has its drawbacks which are as follows
On this basis it can be concluded that the patent system for individual entrepreneurs aimed at taking them out of the shadows and is designed to minimize the payment of their taxes.
It is important to understand that the subjects of the Russian Federation cannot reduce the list of activities which fall under the patent taxation and can only increase this list.
Individuals also fall under it. Their inclusion due to the fact that a significant part of the population is engaged in different small business. But not trying to go to the tax and to pay taxes for the work done. The ranks of such individuals replenish the bankrupt entrepreneur