What is more profitable the patent or the simplified tax system?

08 january 2017, 21:28

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What the tax regime is more profitable for the entrepreneur USN or patent It depends on the conditions of activity of employees value the potential income on PSN. We compare the advantages of these tax regimes and we will calculate benefits on simplified taxation system and patent. Simplified taxation attractive tax regime. It involves a simple calculation of tax, filing of tax Declaration once a year the lack buhotchetnosti. When working on the STS, the employer may reduce the tax on insurance premiums for themselves and employees. The object of taxation is Income minus expenses would include contributions to the costs. The object of taxation Revenues gives the opportunity to make tax-deductible contributions. The more we talked about it in the article about calculating advance payments. The patent system is a special special regime described in Chapter 26.5 of the tax code. There are some activities which you can apply PSN. The regions can additionally contribute to this list of certain activities. To apply for a Patent can only entrepreneurs with number of employees less than 15 employees. The tax rate on the patent is not associated with a real income it is known in advance. In this case, the patent not to make the tax deduction for insurance premiums which the employer pays for themselves or employees. Consider in more detail the similarities and differences between the USN and the Patent in the table Specify the tax rate for your business type in your area it can be significantly reduced. The main difference between the USN and the patent is in the order of calculation and accounting of premiums. STS dues for the associates tend to be higher but the employer may reduce their tax base. The patent contributions for employees below, but the merchant may not reduce the tax on their amount to pay for a patent it will have. This means that the patent will be profitable in one case when the real income of the entrepreneur is significantly higher than the potential gross income established by the region from which you have to pay 6% tax. If the entrepreneur earns in a year, an amount lower than or comparable to the size of the potential income the patent it would be advantageous to switch to USN. Then he will be able to follow their profits by reducing the tax on insurance premiums. We already wrote how to choose the object of taxation Income or Income minus expenses. Example 1. Real income is above potential income the patent. Yip Smirnov works with 3 employees. The income potential for his activity in his region is 280 000. FE predicts an income of 2 000 000 rubles the cost is 300 000 rubles. When buying a patent, he will suffer

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