taxation - налогообложение

advantages - преимущества

disadvantages - недостатки

associated - связанные

maintenance - обслуживание

insurance - страхование

exempt - освобождать

simplified - упрощенный

application - применение

entrepreneurs - предприниматели

Individual entrepreneurs besides the "usual" tax regimes, such as the simplified system of taxation, the tax system қas a single tax on imputed income, common mode, have the opportunity to use the patent system of taxation. To use this feature, SP must meet certain criteria for the type of activity, number of employees, etc. Read more about what is and what PSNO conditions of its application, you can read the article What you need to know about the patent system of taxation. In this article, let's talk about what the advantages and disadvantages inherent in the patent system in comparison with other modes of taxation and how to determine whether or not to move to PSNO.

ADVANTAGES OF PATENT SYSTEM OF TAXATION

1. The term of a patent SP chooses independently (from 1 to 12 months within a calendar year).

This is beneficial for those entrepreneurs, whose activity is mostly seasonal. For example, if the IP has sightseeing services in respect of that activity, he has the ability to apply PSNO. However, the experience he knows that most of the activity brings income during the summer. Therefore, for SP is beneficial to obtain a patent on the peak period from May to September, as the value of a patent does not depend on income, but at other times use a different tax treatment, such as USN, in which the amount of tax depends on the income received.

2. Simple and intuitive computation of tax under PSNO (the cost of a patent).

Indeed, compared to all other modes of taxation PSNO different as simple procedure for calculating the tax. Is sufficient to multiply the tax rate and the amount of potentially possible income (which is set by law). Furthermore, the SP can not calculate the tax when PSNO: patent that issues tax inspection, is already registered and patent cost and terms of payment. All you need to do SP - is to pay the specified amount of tax deadlines. Independent tax calculation at PSNO may need except on the stage of applying for a patent, to assess how profitable it would be to apply PSNO and whether to switch.

3. Ability to not use of cash registers with cash payments.

SP applying PSNO have the right not to use the CCP provided at the request of the buyer issuing a document confirming payment (Sec. 2.1 Art. 2 of the Federal Law № 54-FZ "On the application of cash registers in the implementation of cash payments and (or) calculations using payment cards "). For more information on the use of CCPs read the article The order of application of cash registers. Thus, SP applying PSNO exempt from costs associated with the use of the CCP, such as the cost of purchase and monthly maintenance CCP. In addition, there is no need to compile and provide to the tax documents required when using CCV: documents for the registration and re-registration of CCPs in the tax office, the magazine cashier-operator.

4. Ability to apply reduced rates of insurance premiums in the FSS and the FIU.

In Sec. 14 h. 1, Art. 58 of the Federal Law of 24.07.2009 № 212-FZ "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund" established that SP applying the patent system of taxation, with the exception of certain activities can count premiums to pay employees at reduced rates. More details on the application and validation of lower tariffs insurance premiums written in the article What you need to know about the use of reduced rates of insurance contributions.

5. No need to prepare and deliver a tax return for PSNO.

SP applying PSNO are exempt from the provision of tax returns. Tax Code established only duty to tax accounting income in the Book of income (in order to comply with the limit on income for the year of 60 mln. Rubles.). But, as mentioned above, PI on PSNO not obliged to apply the CCP at cash calculations, the actual tax authorities can not verify the correctness of the Book of income in respect of cash income. That is, most importantly, reliably fix the Book of income generated in the current account. Thus, PSNO - the only system of taxation under which do not need to fill in the declaration, and which also includes a simplified procedure of tax accounting.

DISADVANTAGES patent system of taxation

Although PSNO that has a number of advantages for the SP, it also has certain disadvantages.

1. The amount of the tax does not depend on income from business activities.

That is, regardless of the SP will receive profit or loss, the fixed cost of a patent shall be paid in any case. Sometimes it can be an advantage, for example, when the income from the activity are quite high. But you can get and so that any profits barely covers the cost of a patent. That is why it is very important to plan the period of the patent, to compare the estimated income receivable in this period and the amount of tax.

2. Tax PSNO when paid in advance.

Established order of the Tax Code tax at PSNO assumes advance payments. In this first installment, the amount of which depends on the validity of the patent, it is necessary to pay for 25 calendar days from the beginning of the application PSNO. Therefore, the SP before proceeding to PSNO, you need to be prepared for the fact that will have to pay tax has not earned it, that is in store should have available funds.

Please note: you must strictly observe the terms of payment of tax at PSNO, as in the case of late payment, SP loses the right to apply PSNO. That is tax arrears on PSNO entails not tax interest and full recalculation of taxes from the beginning of the period of validity of the patent. And taxes will have to recalculate the general tax regime.

3. Limitations on the number of employees and revenue.

PSNO application includes a number of specific requirements: average number of employees for the tax period SP should not exceed 15 persons, income must not be more than 60 mln. Rubles. since the beginning of the year, in addition PSNO apply only in respect of statutory activities. These requirements are more stringent than, for example, for UTII: The average number of employees during the preceding calendar year shall not exceed 100 people. Thus, in order not to lose the right to apply PSNO, throughout the term of a patent must be controlled as the average number of employees and amount of income. If at least one of these requirements will not be executed, SP will lose the right to use PSNO and taxes need to be counted from the beginning of the period of validity of the patent.

4. Patent is effective for one activity and one region

Currently, one patent issued only one type of activity (from the list established by law) and operates within a single subject of the Russian Federation.

For example, the SP has two cafes (with an area of ​​the hall for visitors no more than 50 square meters) in Yaroslavl and Kostroma and store (with sales area not exceeding 50 square meters) in Yaroslavl. For this activity, SP may apply PSNO, but for this he will have to get three patents, two patents for the provision of food services and maintenance of retail trade in the Yaroslavl region and one patent for the provision of food services in the Kostroma region.

Such conditions obtaining patents are inconvenient for IP, carries out several activities in different regions: in addition to the fact that patents need to get a different tax, each of them has its own cost, duration and payment. Monitor compliance with the conditions of application PSNO have for each patent.

5. The tax is not reduced by the amount of premiums paid.

And another, in my opinion, the biggest drawback PSNO - legislation does not provide a reduction in the amount of the patent tax insurance premiums, any form of fixed payments for the SP or paid with the wages of workers. In the application of any other mode of taxation premiums anyway recorded, or when determining the tax base (Ba, USN income-expenses), or in determining the tax payable (USN income UTII). It turns out that IP, which has 15 employees, and entrepreneurs, which one employee, ceteris paribus, have to pay the same cost of a patent, despite the fact that expenditure on wages and deductions from it are completely different.

Thus, in the result of the "research" I got an equal number of pros and cons of the use of the patent system of taxation. Of course, this is a generalized calculation for each case the ratio of the strengths and weaknesses is its PSNO. And that is a disadvantage in one case, it may be an advantage in another and vice versa. For example, to SP with high turnover, it is advantageous that the value of a patent does not depend on income received, and for entrepreneurs, whose incomes are low, most likely, it's a minus. Therefore, in order to understand whether or not to apply PSNO, I recommend to everyone to the above mentioned item than it is for you: advantages, disadvantages, or does not matter. Then, by counting the number of pros and cons, you can assess the feasibility of switching to PSNO.

Индивидуальные предприниматели помимо «привычных» налоговых режимов, таких как упрощенная система налогообложения, система налогообложения в виде единого налога на вмененный доход, общий режим, имеют возможность применять патентную систему налогообложения. Чтобы использовать эту возможность ИП должен отвечать определенным критериям по виду деятельности, численности работников и т.д. Подробнее о том, что представляет собой ПСНО и каковы условия ее применения Вы можете прочитать в статье Что нужно знать о патентной системе налогообложения. А в этой статье поговорим о том, какие преимущества и недостатки присущи патентной системе по сравнению с другими режимами налогообложения и как определить, стоит ли переходить на ПСНО.

 

« + »  ПРЕИМУЩЕСТВА ПАТЕНТНОЙ СИСТЕМЫ НАЛОГООБЛОЖЕНИЯ

1. Срок действия патента ИП выбирает самостоятельно (от 1 до 12 месяцев в пределах календарного года).

Это выгодно для тех ИП, деятельность которых носит в основном сезонный характер. Например, если ИП оказывает экскурсионные услуги, в отношении этого вида деятельности он имеет возможность применять ПСНО. Однако по опыту он знает, что больше всего доходов данная деятельность приносит в летний период. Поэтому для ИП выгодно получить патент на пиковый период с мая по сентябрь, так как стоимость патента не зависит от величины доходов, а в остальное время применять другой режим налогообложения, например УСН, сумма налога при котором напрямую зависит от полученных доходов.

2. Простой и понятный расчет суммы налога при ПСНО (стоимость патента).

Действительно, по сравнению со всеми остальными режимами налогообложения ПСНО отличается максимально простым порядком расчета налога. Достаточно перемножить ставку налога и сумму потенциально возможного дохода (которая установлена законом). Более того, ИП может совсем не производить расчет налога при ПСНО: в патенте, который выдает налоговая инспекция, уже прописаны и стоимость патента, и сроки его уплаты. Все, что нужно сделать ИП – это уплатить указанные суммы налога в установленные сроки. Самостоятельный расчет налога при ПСНО может понадобиться разве что на этапе подачи заявления на получение патента, чтобы оценить, насколько выгодно будет применение ПСНО и стоит ли переходить на нее.