PARTICULARITIES OF APPLYING PATENT TAX SYSTEM IN RUSSIA AND IN FOREIGN COUNTRIES

The article analyzes particularities of application of patent tax regime to small and medium enterprises. The mentioned system is not found to be widely spread in developed foreign countries, however it is applied in some developing countries. The authors show disadvantages of Russian patent system: very narrow scope of application in comparison with other countries, impossibility to reduce the amount of tax on paid insurance contributions, different approaches to determining potential income, necessity of an advance payment of a patent. Taking into account foreign experience, the authors suggest measures of improving patent tax system in Russia that are aimed at increasing its fiscal and incentive function.

patent tax system, potential income, total income, small and medium enterprises, individual entrepreneur, special tax regimes, tax system, tax policy, insurance contributions, tax burden.

Pinskaya M. R., Semkina T. I. Particularities of applying patent tax system in Russia and in foreign countries // Business. Education. Law. 2017. No. 4 (41). P. 52–56.