What is more profitable the patent or the simplified tax system?
08 january 2017, 21:28
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
Save as PDF
Save as image
Article 1354. A patent for an invention, useful model or industrial sample
What documents are needed for registration of a patent
Currently NEARMEDIC is a dynamically developing company, the main aim
Ranking of countries by number of patents
The patent and the types of activities that are permitted to purchase the patent for individual entrepreneurs
INTERNATIONAL APPLICATION FOR INVENTION
(THE PROCEDURE PATENT COOPERATION TREATY PCT)
The patent for freight
How to obtain a U.S. patent: a step by step guide
Check the photographer as
Individual entrepreneur in questions and answers.
As of 01.02.2011.
Go to the tax office, which
deals with the registration, and filing. Within 10 days will be accepted
the decision and documents on You as the PI. The registra
The patent for the online store
Patent Corin model Ukraine
Topical indexes of electronic resources
How to apply for a patent for an invention and protect the idea
Published since 2005.
The patent application for the invention: rules for the preparation, execution requirements, deadlines, sample
More on the topic
Article and translation of the patent, but the patent a lot of water, so she's a little "flushed".
How to patent an invention or idea?
How to get a patent for the surrender of apartments for rent in procedure and cost calculation
Responsibility for work without a license
Everything you need to know about the patent for freight in 2013
How to obtain a patent for an invention or a copyright patent an idea
How to obtain work permits to work procedure
Determine: the validity of the patent the foreign worker.
Patent work to foreign citizens in the Russian Federation
The base materials are the patents registered on the territory of Belarus.
Patent for individual entrepreneurs for 2017 on what activities are covered?
The patent for the rental of 2016
The European patent is a protection document issued by the European patent organization.
Address: Krasnogorsk, Ilinskoe shosse 2 t:+7 499 704 12 04 email@example.com Consultations on p
The procedure of registration of patents for the Moscow region
Patent work for foreigners with 2016 price
Find the information about the patents by number or name of the patent, f
Patent experts and patent attorneys
As I have obtained a patent in 2016
Rules in the patent is better not to disturb
The implementation of transportation with patent
20.02.17 - 24.02.17 .
The patent without registration
The country's accession to the Eurasian Union eased the situation of migrants
UTII, USN or a Patent: choice of tax system for vending soda
Working patent for foreign citizens in Moscow Price – 17600 RUB.