Doing business in the Russian Federation, as well as in other countries, involves the transfer of a certain amount to the budget. The amount of funds required to be paid depends on the tax regime chosen by the entrepreneur or organization. We will find out what options the state offers and whether it is profitable for an individual entrepreneur to acquire a patent.
Taxation systems in Russia
Russian legislation, in particular the Tax Code of the Russian Federation, provides for five regimes, one of which (rarely two or more) must be followed by a businessman. To choose it correctly, you need to study all the conditions and subtleties of each of the proposed options:
- STS is a simplified taxation system that involves paying 6% of income or 15% of the difference between income and expenses.
- ESKhN - a single agricultural tax, allows a 6% rate of income.
- UTII - a single tax on imputed income, determined at the rate of 15% of the approved rateat the legislative level for each type of activity.
- OSNO is a general taxation system that is usually used by large organizations and involves the payment of not one, but several types of taxes (VAT, income taxes, property taxes, etc.).
- PSN - patent taxation system, involves paying the cost of a patent. For what types of activities this mode can be used, we will analyze further.
Patent tax system
In order to work and make mandatory payments to the budget under this regime, a number of conditions must be met.
At the very beginning, you should choose the type of entrepreneurial activity suitable for the patent, the list of which is prescribed in article 346.43 of the Tax Code of the Russian Federation.
It should also be taken into account that the number of total employees for the tax period should not exceed 15 people.
As soon as an entrepreneur's income exceeds 60 million rubles, the businessman loses the right to work and pay taxes under this system, even if he continues to conduct business in a specific type of activity covered by a patent.
When an individual planning to conduct a business first applies to the tax authority, it is necessary to submit documents to register himself as an individual entrepreneur. It is at this stage that it is necessary to decide on the taxation system and find out what type of activity falls under the patent. It must be yourssource of income. It is unacceptable to specify one code for the inspection, but to conduct business in other areas. It should be noted here that all possible types of economic activity are marked with a set of specific numbers and are listed in the All-Russian OKVED classifier. However, what type of activity is covered by a patent can only be found in the Tax Code of the Russian Federation.
If the range of your activities is wide, then it is allowed to work under several taxation systems at once, indicating several codes in the registration documents and making payments for each separately.
However, for most novice businessmen who do not have an accountant on staff and work in one direction, PSN is an excellent way out, since the system does not involve complex calculations and reports.
Types of activity for a patent in 2019 are indicated when registering an individual entrepreneur in an application in the form P21001. The set of documents required for submission to the tax authority also includes a receipt for payment of state duty and a copy of the passport. A prerequisite is to fill out a form for obtaining a tax patent. For individual entrepreneurs, the types of activities indicated in this document must be identical to those prescribed in the application for registration.
When the tax authorities can refuse
The inspection considers the submitted documents within five days. Reasons for refusal to register or grant a patent may be:
- Contradictions identified in the application for registration and in the form for a patent.
- Mismatch specified incode documents for the type of entrepreneurial activity under a patent, prescribed in the tax code.
- Incorrect validity of a patent that does not comply with the Russian Tax Code. According to the rules, you can specify a period from one to twelve months only within the current calendar year.
- If the entrepreneur was registered earlier, already worked for the PSN and applies to the tax office only for a patent, since he had previously lost the right to it, then the issue can be made only in the next calendar period. For example, an individual entrepreneur lost in 2019 the right to use PSN due to a fixed income of more than 60 million rubles or an increase in the number of employees over 15 people. Then the next time he can apply for a change in the taxation regime only in 2020, regardless of what types of activities he needs a patent for. Submission to the tax forms of the established form in 2019 entails an unambiguous refusal to switch to PSN, in accordance with paragraph 2 of clause 8 of article 345.45 of the Tax Code of the Russian Federation.
Activities for a patent in 2019
In order to switch from the simplified tax system or other taxation systems to the PSN, as well as to choose a patent regime in case of starting a business, you need to study the OKVED classifier. In it, you should find the code that will best suit your business. Next, you should find out which activities are covered by a patent in your region. If the line of business is included in the list of the region or region in which you conduct it, then you can safely submit a set of documents forestablishment of PSN to the tax office.
The amount that the entrepreneur will pay is determined not from real income, but from the possible income established in each specific area, depending on the type of activity. An IP patent issued for a period of less than a year obliges a businessman to pay its cost in proportion to the number of months. This means that if a document is issued, for example, for five months, and its cost in the region is 24 thousand rubles, then the amount will be calculated as follows:
24,000 / 125=10,000 rubles.
The cost of a patent is paid in one payment before the end of its validity period, if it is issued for less than six months. If its term is longer, then 1/3 is paid no later than ninety calendar days from the beginning of the action, and 2/3 - in the remaining period of work on the PSN.
Regardless of the type of activity, an IP patent is issued if the owner correctly indicated the code. In order not to make a mistake, you should not only rewrite the numbers from the list, but also understand what they mean:
- The two digits at the end are the serial number from the list of types of entrepreneurial activity, which can be found on the official website of the Federal Tax Service.
- The two digits in the middle are the number of the region in which the IP is registered.
- The first one or two digits is the number of the subparagraph in article 346.43 of the Tax Code of the Russian Federation, indicated in paragraph 2.
The list in each region is drawn up by law and mayvary, since the subjects have the right to supplement the general list based on priority business areas for a particular region. The base classifier includes 63 types of activities. Patents in Moscow are issued in 75 areas. Next, we will consider in more detail each type of business in the Moscow Region that can qualify for PSN, and the code that must be entered in the application form for the acquisition of a patent.
List of activities
In 2019, an individual entrepreneur can obtain a patent when he works in the production or manufacture and simultaneous repair of the following goods:
- 15001 - repair, tailoring and knitting of leather, clothing, fur, knitwear, hats and various textile haberdashery.
- 25001 - repair, dyeing, cleaning and making shoes.
- 55001 - production and repair of street signs, keys and other metal haberdashery.
- 65001 - repair and maintenance of household appliances, radio-electronic equipment, watches, manufacture and repair of hardware.
- 75001 - furniture repair.
- 95001 – maintenance and repair of motorcycles and motor vehicles, equipment and machinery.
- 125001 - repair of housing and other buildings.
- 205001 - manufacture of handicrafts.
- 225001 – production and restoration of carpet products.
- 235001 - repair of jewelry and bijouterie.
- 505001 – production of leather and leather goods.
- 535001 – production of milk products.
- 555001 – production of flourconfectionery and bakery products.
- 635001 – repair of communication equipment and computers.
For retail trade, depending on the type of activity, tax patents are issued in case of:
- 455001 - trade is carried out at the objects of a stationary trading network with an area of \u200b\u200bhalls no more than 50 m22.
- 465001 - trade that is carried out in stationary places without halls or through non-stationary points of sale.
- 475001 - catering services that are provided in areas not exceeding 50 m22.
- 485001 Catering services provided without a customer service room.
When using transport in business for the purpose of providing services, the following codes apply:
- 105001 – transport services for the carriage of goods by road.
- 115001 - road transport services for the transport of passengers.
- 325001 – transportation of passengers by water transport.
- 335001 – transportation of goods by water transport.
- 405001 - rental services.
You can count on PSN in the field of personal services to the population. You just need to carefully study the list and understand what type of activity falls under the patent. The codes in this case must be indicated as follows:
- 35001 - hairdressing and beauty services.
- 45001 Laundry, dry cleaning and dyeing services.
- 175001 - acceptance of glass containers and recyclables,excluding scrap metal.
- 265001 - Home cleaning and housekeeping.
- 275001 - artistic decoration of housing and other objects.
- 295001 - baggage transfer services at railway, bus, air terminals, river and sea ports.
- 315001 - cooking at home with the involvement of a chef.
- 365001 – landscaping and decorative floriculture services.
Business in the field of education, research and supervision of citizens has codes:
- 155001 - training courses and tutoring.
- 165001 - Nursing and childcare services.
- 285001 - conducting sports activities.
- 585001 – translation and interpretation services.
- 595001 - care for the disabled and the elderly.
- 625001 - development of computer programs and their adaptation.
In the field of agriculture, hunting, fishing, forestry, you can also get an IP patent. Activities in 2019 that fall into this category are marked with codes:
- 185001 - Veterinarian services.
- 215001 - other services, including the processing of agricultural products and forest products, namely, peeling cereals, grinding grain, processing vegetables, manufacturing and processing livestock products, including smoking sausages.
- 345001 - services for the sale, storage, drying, sorting, washing, packaging, packaging and transportation of agricultural products.
- 355001 - agrochemical, mechanized, transport, land reclamation work in agriculturedirections.
- 375001 - hunting and hunting management.
- 495001 - distillation, grazing, transportation, slaughter.
- 515001 - collection and harvesting of forest gifts, other forest resources and medicinal plants.
- 525001 - processing, drying and preserving fruits and vegetables.
- 545001 - growing seedlings of berry, fruit and vegetable crops, as well as grass seeds.
- 565001 - sport and commercial fish farming and fishing.
- 575001 - forestry and other forestry activities.
- 995008 - physical culture and he alth activities.
In the field of real estate, construction and repair work on premises, a patent is issued if a businessman is engaged in the following activities:
- 135001 - services for the production of sanitary, electrical, welding works.
- 145001 – glazing of loggias, balconies, cutting mirror and glass elements, artistic processing of glass.
- 195001 - renting out residential properties owned by the entrepreneur.
- 195002 - leasing of land plots and objects not related to housing, but also owned by IP.
- 995006 - construction of new residential, non-residential buildings and structures.
- 995007 - designing projects for construction, production of finishing and decorative works, landscaping.
You can switch to PSN even when a businessman carries out activities related tometal items, stones or furniture:
- 615001 - processing, cutting and finishing of stone for the manufacture of monuments.
- 995001 - services for metal sheet profiling, pressing, die and sheet stamping, forging.
- 995002 – coating of metals with copper, nickel, chromium, precious metals by chemical or electrolytic method.
- 995003 - mechanical processing of metal products through the application of technological processes of the engineering industry.
- 995004 – production of custom-made kitchen furniture.
- 995005 – production of other furniture and parts for it.
In a separate list, separate services can be distinguished, which are indicated by the following codes:
- 85001 - services of film laboratories and photo studios.
- 245001 – jewelry engraving and chasing.
- 255001 - recording of singing, speech, music, rewriting of works on magnetic tape or disk.
- 305001 - public commercial toilet services.
- 385001 - Pharmaceutical or medical activity carried out under license.
- 395001 - private activity of detectives under license.
- 415001 - excursion services.
- 425001 - ritual services.
- 435001 - funeral services.
- 445001 - activities of watchmen, watchmen, guards, patrols.
- 605001 - collection and processing of waste and recyclables.
- 995009 - Custom design services.
- 995010 –disinsection, disinfection. Deratization of industrial equipment and buildings.
- 995011 - Sweeping, street cleaning and cleaning, photocopying and document preparation, other specialized support activities.
So, an individual entrepreneur starting his own business can choose any taxation system. However, STS or PSN are considered the best options. In the first case, he will need to pay contributions to the PFR and the Compulsory He alth Insurance Fund, as well as tax at the rate of 6% of income or 15% of the difference between income and expenses. In the second case, the amount of contributions to the funds is retained, and the tax is paid in the form of the amount for the acquisition of the patent. The amount of payment depends on the type of activity and is 6% of the expected income established at the level of municipal authorities. In some cases, the second option is more profitable. However, it should be borne in mind that there are some restrictions that arise for an entrepreneur working on PSN. Also, remember that a patent is purchased for each calendar year.
If you live in Moscow or in another region, the sequence of actions will be the same:
- Go to the website of the Federal Tax Service and find out if your entrepreneurial activity is included in the list of types for obtaining a patent.
- Find out what potential income is taken into account.
- Determine the SIT tax by multiplying potential income by 6%.
- Compare with the estimated tax payments under the simplified tax system, calculating either 6% of income or 15% of the difference between incomeand expense.
- Choose the tax system that will be most beneficial for you.
You need to understand that the patent system of taxation will be the most suitable if your income is more than expected. Otherwise, as experts say, it is better to choose the simplified tax system.
By the way, we must not forget that in each subject the amount of expected income may be different. You can not make a mistake and calculate correctly the amount that you have to pay, using the online calculators that are available to you on various sites, or by going to the official website of the tax office. Here you need to find the service "Tax calculator - calculation of the cost of a patent."
In it, select the year and period of validity, the Federal Tax Service, the municipality, the type of activity, the number of employees and click the "Calculate" button. The calculator will not only give the cost of the patent, but also indicate the terms of payment.
Individual entrepreneurs should be aware that any of the two tax payment options proposed above is possible for small and medium-sized businesses and does not entail any punishment. Thus, the state allows the entrepreneur to come out of the shadows and make the minimum tax payments legally.