What is a patent for a "simplified tax system"

08 january 2017, 21:12

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To take for free using Contour.Extern Accounting A patent is the easiest for the owner the way to reduce taxes and simplify the accounting. To use the patent, the simplified taxation can only entrepreneurs. The transition to it is voluntary. If the system of taxation for any reason are not satisfied with the patent holder that at the expiration of the term of the patent can return to the normal STS or on the common system of taxation. At the moment it is possible to obtain a patent with the following validity periods quarter six months first 9 months of the year. Note that since 2009, the entrepreneur can obtain a patent with more flexible period of from one to twelve months inclusive. Currently, one of the conditions of transition to the simplified patent is the lack of employees. The following year, the patent will be able to entrepreneurs with up to 5 members of the Federal law dated 22.07.08 No. 155-FZ. The entrepreneur can obtain a patent only in those regions of Russia where the law on the possibility of applying the simplified taxation patent. Now regional authorities have the right to choose from the proposed Tax code list the types of activities falling under this regime. Next year the legislators from the regions will be deprived of the right of choice of activities on which it is possible to acquire a patent. They can either allow the patent application in respect of all activities listed in the Tax code or to abandon the patent simplified tax system in principle. The list of activities subject to simplified patent listed in the article 346.25.1 of the Tax code. It consists of 69 points. Among them, repair and tailoring of sewing, fur and leather products manufacture and repair of furniture, repair and maintenance of household appliances and cars tailoring and knitting of knitted products manufacture and repair of metal products and other activities. Note that the Federal law dated 22.07.08 No. 155-FZ has expanded the list. Since 2009, a patent can also be transferred to the entrepreneurs who provide catering services in private medical practice or private pharmaceutical activity in case the owner of the relevant licenses and so on. Please note from January 2009, the patent will be able to get entrepreneurs who are engaged in multiple types of activities subject to patent simplified tax system. That is, it can make the entrepreneur who is engaged in the for example sewing of garments and knitting of knitted products. The current version of the Tax code does not allow such businesses

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