The patent system of taxation would apply only IP - 5 October 2011

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In the near future patent system of taxation will take a larger share. So, if in 2011 the share of taxpayers who are the "patent" in the USN was five percent, by 2014 the increase will have up to 18. Patent reform the tax system is a priority for tax policy of the Russian Federation. This includes the phasing out of such spetsrezhima as a single tax on imputed income, and further expansion of applications of the simplified taxation system based on the patent. The patent system of taxation in a more detailed examination In the first reading of the State Duma passed the bill № 499566-5, concerning the modification of Article 18 of part 1 and 2 of the current Tax Code. The document proposed to introduce a new chapter in the Tax Code - "The patent system of taxation." It is believed officials, the amendments will further improve the "patent" USN. Apply the new system will only individual entrepreneurs. And against the backdrop of the abolition of UTII organizations can only go to the USN or the basis. Currently, the patent system of taxation has acquired a marginal quantitative values within which it may be used: 100,000 rubles yearly income FE - minimum limit 500,000 rubles of income - the maximum value. The transition to this system of taxation is supposed to be carried out by individual entrepreneurs on a voluntary basis. The representative of small business has the choice of the patent term - from 1 to 12 months in the calendar year. The tax rate is set at 6 percent. Also, there are restrictions on the number of employees - less than 10 employees. The patent system of taxation in addition imposes restrictions on annual income of the entrepreneur - not more than 60 million rubles. Tax returns to tax businesses to pass inspection will not. However, taxpayers must keep records of revenues in the Book of income. This documentation is necessary to continue reporting to FNS upon payment of the rest of the patent.
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