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APPLICATION OF THE PATENT SYSTEM OF TAXATION IN THE RUSSIAN FEDERATION

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PDF: Author(s): N. V. Reykhert,
Number of journal: 3(68) Date: August 2024
Annotation:

The article presents the results of a study on the application of the patent tax system in Russia. A review of scientific opinions on this problem is carried out. The interaction of an individual entrepreneur with the tax office when applying for a patent for a certain type of activity from the moment of sending the application to the issuance of the patent is described and restrictions on the use of this regime are noted. The reasons for refusal to issue a patent and what types of taxes an entrepreneur is exempt from are indicated. The positive dynamics of issued patents for individual entrepreneurs from 2019 to 2023 are reviewed and analyzed. Over the past three years, the share of individual entrepreneurs who switched to a patent has increased and amounted to more than fifty percent. Based on current tax reporting data from the Federal Tax Service of Russia, the amounts of revenues to local budgets from taxpayers using the patent tax system are analyzed. Using a tax calculator, the cost of a patent for a business is calculated for two types of activities (retail trade and cargo transportation) by region within the Central Federal District. A comparison of the cost of a patent by region reveales differences in the amount of payment by individual entrepreneurs depending on the territory. The specific features of the use of a patent in Russian taxation practice are specified: it is used only by individual entrepreneurs, there are restrictions on the use: you can only work in the municipality where the patent was issued, strictly adhere to the number of employees working on the patent (no more than 15) and not exceed the permitted size of the potential income. The advantages and disadvantages of using patents by Russian individual entrepreneurs are highlighted.

Keywords:

patent taxation, entrepreneur, taxpayer, tax regime, region, tax revenues, budget, small business, potential income, tax calculator

For citation:

Reichert N. V. Application of the patent system of taxation in the Russian Federation. Biznes. Obrazovanie. Pravo = Business. Education. Law. 2024;3(68):146—152. DOI: 10.25683/VOLBI.2024.68.1091.