The patent system of taxation

08 january 2017, 21:12

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All the editing capabilities available only to registered users of the site Clerk.Ru. Don't forget to introduce yourself The patent system of taxation introduced in 2013, the Federal law 94-FZ dated 26.06.2012 and replaced the previously existing Simplified system of taxation based on the patent. The patent system of taxation then PSN is a type of special tax regime it is the subject of Chapter 26.5 of the Tax code. To use PSN can only individual entrepreneurs. In this case, if the average number of employees for all activities for the tax period including employees under contracts of civil nature exceed 15 SP to use PSN is not entitled. The essence of SPE is to get a patent for a fixed term as a substitute for the payment of some taxes. A patent for example for activity the provision of transport services for the carriage of goods by road supersedes the tax on the income derived FE on this type of activity. If the PI has any activities for which the patent did not such activity is taxable under another tax system BASED on USN UTII UAT. To use PSN can only individual entrepreneurs. In this case, if the average number of employees for all activities for the tax period including employees under contracts of civil nature exceed 15 SP to use PSN is not entitled. PSN does not apply in respect of business activities carried out in the framework of the agreement of partnership of joint venture agreement or the contract of trust property management. 1 repair and tailoring of sewing, fur and leather products, headdresses and products of textile dry goods repair tailoring and knitting of knitted products 2 repairs cleaning painting and sewing shoes 3 hairdressing and beauty services 4 chemical cleaning and dyeing services Laundry 5 manufacture and repair of metal fancy keys the license plates of street names 6 repair and maintenance of household electronic equipment, household cars and household appliances hours the repair and manufacture of metal products 7 repair of furniture 8 shop of photographic and cinematographic 9 maintenance and repair of motor vehicles and motor transport of machinery and equipment 10 the provision of transport services for the carriage of goods by road 11 the provision of transport services for the carriage of passengers by road 12 repair of housing and other buildings 13 manufacturing services installation electrical plumbing and welding

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