Commercial activity is very diverse and consists of a large number of species with a special structure and specificity. The modern Russian state, as far as possible, is trying to take this into account and not create obstacles for small and medium-sized businesses. For example, for individual entrepreneurship there are tax patents. In fact, this is one of the ways of preferential taxation, when some types of payments are canceled, while others are changed into a form more convenient for the entrepreneur. Patents are enshrined in law and clearly defined. The list of activities covered by the patent is changed annually. The rules for patent filing are also changing.
Benefits of Patent Activities
The main advantage of business within the scope of activities falling under the patent for IP in Russia is simplicity and speed. You just need to acquire a patent, and you can forget the path to the Federal Tax Service for a certain period of its validity. There is no need to hand over declarations. Additionally, you need to pay almost only insurance premiums.
The cost of a patent does not depend on the money earned, as in the case of taxes, but on production indicators: working area, number of employees, location. Such a financial system makes a patent often the most profitable form for individual entrepreneurs.
Entrepreneurs whose activities are included in the scope of activities covered by a patent may keep simpler accounting records and not use any cash registers when performing financial actions when working with cash or electronic money. And directly in sales when working with customers it is only necessary to draw up a sales receipt.
The required amount of tax is indicated directly on the patent. All this makes the patent system very profitable for a businessman. The patent system is quite transparent and flexible. A patent is acquired for a period from one month to a year. If the experience with a patent is not profitable, you can always return to the usual financial system, it is not so difficult.
Types of Patents
In 2017, in our country, activity in the patent regime was still determined only for individual entrepreneurs. There are types of businesses authorized by the Tax Code and appearing in the field of patent for IP: in 2017, the list of those IP activities falling under the patent increased from 47 to 63 - by as many as sixteen positions. Expanding the list of activities will definitely benefit the business. The list of activities covered by the patent is quite wide.
Services
Domestic services for the population are diverse and massive. A considerable part of IP is engaged in just such activities:
- manufacturing and repair of various types of clothing;
- manufacture and repair of shoes;
- hair cutting and cosmetic assistance;
- dry cleaners and laundries;
- creation and repair of household metal things;
- repair and maintenance of household electronic equipment, household appliances, repair and creation of metal products;
- work with furniture;
- photo and film laboratories.
Motor transport
The main part of the repair services is undertaken by branded networks, large networks, IPs also thrive, appearing in three forms:
- Maintenance and adjustment of vehicles and equipment.
- The provision of motor transportation services for the movement of goods by cars.
- The provision of motor transportation services for the movement of passengers by cars.
Construction industry
Construction, especially in large cities, represents a huge market in which large funds revolve. Individual entrepreneurs, of course, cannot get around this area and work in such activities for which a patent is required:
- repair of residential buildings and other buildings;
- assistance in carrying out various works in the assembly of houses;
- assistance in glazing apartments, processing glass and mirrors.
Education
The state allocated only one type of organization to this area. A patent can only be obtained by companies and private entrepreneurs who educate people in various courses or trainings.
Agriculture
Of course, agricultural topics can not be an exception, although for cities it is not so popular. Hence, there are only two types of activities that fall under the patent:
- processing of agricultural goods for the purpose of preservation and sale;
- agricultural production (plowing, sowing, other tillage).
Luxury industry
The deterioration of the situation of Russians in recent years has led to a drop in interest in luxury goods. Hence a small number of types of activities falling under the patent:
- production and restoration of carpets and carpet products;
- repair of jewelry, jewelry;
- jewelry processing.
Transportation sector
Cities for the most part are transport hubs. Individual entrepreneurs occupy small niches in this area, which remained free from large market players:
- the work of porters on the railway, bus stations, airports, etc .;
- paid toilets;
- passengers moving by river;
- movement of goods by river transport.
Cookery
Food is the first necessity of a person, and therefore business always seeks to capitalize on this. True, the competition here is also high. Individual entrepreneurs are looking for options for more free niches in this area:
- the work of culinary workers making food at home;
- collective catering through catering establishments that do not have facilities for customer service;
- collective catering, sold through catering establishments with a customer service area of up to about 50 square meters. m. for each building catering;
- the collection and harvesting of edible forest products, non-timber forest products and medicinal roots, leaves, berries, etc .;
- drying, harvesting and preserving the fruits and berries of cultivated plants;
- creation of dairy products;
- the creation of fruit and berry planting raw materials, the preparation of seedlings and cultivated seeds;
- creation of confectionery products.
Trade
IP patents in the field of trade are represented only by two types, but they are so broadly formulated that a large number of firms can be adapted to them:
- retail sale of goods through organizations of a stationary trading structure that do not have trading floors, as well as through organizations of a non-stationary trading structure;
- retail sale of goods carried out through the organization of a stationary trading structure with a floor space of approximately 50 square meters. m. for each building sales institutions.
Recycling
In our country, this area is still poorly developed, although there are already firms of this orientation. The designated activities are aimed at this:
- preparation and processing of waste and secondary raw materials;
- work with the delivery of glassware and recycled materials, except scrap metal.
Medicine and veterinary medicine, care for minors and the elderly
Patents in this area cover several areas at once:
- the provision of medical and pharmaceutical services by a specialist licensed for these forms of activity;
- care services for the elderly and sick citizens;
- veterinary activities;
- work with minors.
Housing
A large number of apartments in cities contributes to the revitalization of this area. The operation of housing can bring certain funds. A patent can be obtained:
- the work of a housemaid;
- work on creating interiors;
- work with the lease of various forms of home ownership that are IP on property rights.
Computerization
Two types of IP cover almost the entire variety of works in this area:
- activities to create programs, their adaptation to Russian conditions;
- adjustment of computer and communication equipment.
Hunting, fish farming, crop production
Large cities suggest a large number of people who seek regular rest in nature. And this means the availability of food (primarily meat is used), places and opportunities for recreation. This is what the state offers, formulating these types of IP:
- green economy development and landscape design activities;
- activities for the development of the hunting economy, legalization and implementation of the hunting process;
- activities for the full cycle of processing of animals from grazing to slaughter and the provision of transportation services;
- work with leather and leather products;
- services for the development of industrial and sport fishing, and fish development;
- forest cycle services and other forestry services.
Other
Other activities covered by the patent include the following:
- creation of products of folk art crafts;
- other production-type services (services for the manufacture of agricultural products, including work on grinding grain, processing cereals, oilseed pressure, processing and smoking sausages, creating potato products, creating toll-free wool for knitted yarn, processing animal skins, processing wool, shearing cattle repairing and creating cooper and pottery products; preserving the cultural plantings from various ailments in sanitary conditions; creating felted shoes; creating agricultural tools from mate iala client; engraving on various materials; creation and repair of wooden boats; repair of toys; repair of tourist ammunition and equipment; work on the processing of gardens and cutting firewood; repair and creation of spectacle optics; design and creation of business cards and invitation cards for anniversary celebrations; printing services; preparing gas cans for siphons, changing batteries in electronic watches and other mechanisms);
- mono and stereo recording of various kinds of sounds of the artificial and natural type of the customer on magnetic media, a CD, restoration of musical and literary works on different media;
- physical education and sports services;
- execution of private detective work by a licensed specialist;
- rental work;
- excursion services;
- ceremonial services;
- funeral services;
- security and escort services by street patrols, security guards, watchmen and watchmen;
- translation and interpretation work from a foreign language;
- stone work for the creation and repair of monuments;
The list of activities covered by the patent in 2017 is considered current, complete, and can only be modified by the federal or regional legislative bodies.
Individual entrepreneurs who find themselves in the patent field in Moscow and St. Petersburg
Russian regions may include in the list of types of commercial activities falling within the scope of patents, additional types from the category of household services to the population. So, the types of activities that fall under the patent for IP in Moscow were supplemented. The law on the patent system of taxation included 16 more new types of commercial activities. This, for example, the creation of confectionery products, information programs, etc., their adaptation of Russian reality, improvement, adjustment of computer equipment, etc. Rates for the next types of commercial activities were calculated taking into account the current volume of taxes and the scale of income.
The types of activities that fall under the patent for entrepreneurship in St. Petersburg were also determined taking into account local characteristics. St. Petersburg is one of the largest cities in Russia, with an extensive infrastructure and a significant population, so there is also a greater number of types of IP covered by a patent.
Transition to PSN
The patent structure of taxation, that is, the activities that fall under the patent, is a special tax regime for a small-sized business. In order to have the right to work in the PSN mode, you must meet the following requirements of the Tax Code:
- Be an individual entrepreneur.
- The number of IP employees cannot exceed 15 people. At the same time, their number is considered not only by the type of commercial work at PPS, but also on other tax regimes already used.
- The annual income of an individual entrepreneur on a patent cannot exceed the amount of 60 million rubles.
Price
Of course, first of all, you need to decide what type of activity falls under the patent and how profitable it is before buying a patent. It is also necessary to compare the expected results with other tax regimes. It should be understood that tax in the patent regime is levied based on the possible income, not on the basis of actual income.
That is, if the profit is high, then it is profitable to buy a patent, if it does not reach the payment of a patent - no. In addition, other indicators affect the price of a patent: the number of employees, transport, retail facilities, real estate, etc.
Thus, in order to calculate the tax on PPS and decide whether to deal with the types of activities covered by the patent, one needs to know the potential profit in the region and the physical indicator of the chosen type of business.
How to buy a patent
In order to switch to the types of activities that fall under the patent system, you need to submit a certain form to the IFTS at the place of work. If you are only registering an IP, and the address of your residence and place of future business are located in one municipality, then you can bring an application at the same time as a document for registering an IP. Then you will receive the patent together with the documents on the establishment of the IP.
If the business goes in another region, not in the subject where it is registered, then the application will be taken only after registration of the IP.
Validity period
PSN is convenient in that there are no declarations on this system. You only need to keep a book of income accounting, they are not brought to the IFTS, but during the audit, the tax officer may require the ACC for control.
But this positive side of PSN is weakened by the fact that the validity of a patent is limited by the time that was noted in the application for its receipt. It doesn’t matter what types of IP activities fall under the patent, anyway, the maximum validity period is one calendar year, after which you will again have to apply to the tax one. When you noted a period of several months, each time you renew a patent, you must file a new application.