Patent taxation System (PSN) ya mabizinesi pawokha mu 2022
Dongosolo la patent limamasula ochita bizinesi pawokha kulipira VAT, msonkho wa ndalama ndi katundu wa anthu. Tikukuuzani yemwe ali woyenera kukhala ndi patent, ndi mitundu yanji yazinthu zomwe zingapezeke, komanso ndi bizinesi iti yomwe ingakhale yopindulitsa kusinthira ku PSN mu 2022

"Malizani patent ndipo musazunze ndikupereka lipoti!" - uphungu woterewu nthawi zambiri umaperekedwa kwa ma neophytes a bizinesi. Ndikosavuta kwa eni eni okha omwe akungoyamba bizinesi yawo kuti azigwira ntchito pa PSN - ndiko kuti, "njira yamisonkho yapatent". Analipira msonkho wokhazikika ku boma osati ntchito zina. Ngati tijambula fanizo ndi mautumiki amakono, ndiye kuti kuli ngati kulembetsa kuti musunthire: mumalipira ndikumvetsera nyimbo. Pamodzi ndi loya Irina Minina, tikambirana za mawonekedwe a patent tax tax system (PST) kwa mabizinesi pawokha mu 2022.

Kodi dongosolo lamisonkho la patent kwa mabizinesi payekha ndi chiyani

Dongosolo lamisonkho la patent (lofupikitsidwa ngati PSN) ndi msonkho wapadera wamisonkho, kwa mabizinesi payekhapayekha imawonedwa ngati yabwino. Wochita bizinesi saloledwa kulipira msonkho, koma pobwezera ayenera kulipira ntchito pa patent - ndalama zokhazikika. Zimawerengedwa payekhapayekha pamtundu uliwonse wa ntchito komanso dera lomwe wochita bizinesiyo adalembetsedwa.

Wochita bizinesi saletsedwa kugula ma patent angapo pazochitika zosiyanasiyana. Komanso kuphatikiza PSN ndi misonkho ina. Mabungwe ena ovomerezeka - makampani (LLC) - sangathe kugwira ntchito patent. PSN idayambitsidwa koyamba mu 2013.

Mawonekedwe akugwiritsa ntchito ma Patent a IP

Patent yovomerezekaPokhapokha m'chigawo cha nkhani ya mtundu wina wa ntchito
Ndi antchito angati omwe amaloledwa kukhala nawoOsapitirira 15 antchito
Ndalama zochulukirapo pachakaMpaka ma ruble 60 miliyoni. 
Kodi mungachite chiyani ndi patentMalonda, mayendedwe ndi ntchito zina kwa anthu: mitundu yopitilira 80 yantchito
Kutsimikizika kwa patentKuyambira miyezi 1 mpaka 12
Mtengo wa msonkho6%
Malipiro okhazikikaZovomerezeka, mu kuchuluka kwa ma ruble 43. (Ndemanga za 211)
Kodi patent iyamba kugwira ntchito liti?Osati kale kuposa masiku 10 mutapereka fomu ndi msonkho
Kumene mungagwiritse ntchitoNgati bizinesi ili pamalo okhala - ku ofesi yanu yamisonkho; ngati mumzinda / dera lina - ku ofesi iliyonse yamisonkho m'gawo la phunziroli 
Tsiku lomaliza lopereka chilolezo cha msonkhoMasiku 5 kuchokera tsiku lolandira pempho

Malamulo oyendetsera ma Patent a IP

The patent system is described in the second part of the Tax Code of the Federation (TC RF) in Chapter 26.5 “Patent Taxation System”1. Each region of the Federation has a local law on PSN, which clarifies some provisions of the federal law in a particular territory. For example, it sets the size of the tax base.

Mitundu ya zochitika pa patent kwa amalonda payekha

Pali mndandanda wamagulu azinthu za 80 - mwa kuyankhula kwina, zomwe bizinesi ingachite - zomwe patent ilipo. Zodabwitsa za PSN kwa amalonda pawokha mu Dziko Lathu ndikuti m'mbuyomu derali, mwakufuna kwake, lidayambitsa zovomerezeka m'gawo lake. Mu 2022, PSN ikupezeka padziko lonse lapansi. Komanso, zigawo zinapatsidwa mphamvu zowonjezera mndandanda wa ntchito.

Mndandanda wa zigawo uli ndi pafupifupi zofanana ndi mndandanda wa federal, koma pali kusiyana pang'ono. Mwachitsanzo, m'chigawo cha Tver mutha kugula patent ya "kukonza zombo ndi mabwato"2, ndipo ku Chelyabinsk kokha "kupanga ndi kukonza mabwato amatabwa mwa dongosolo la anthu"3.

Zosiyana ndizochepa. Akuluakulu am'deralo akuyesera kuti asinthe ndikuwonjezera mwachangu magawo atsopano abizinesi ya IP kumitundu yololedwa.

Mitundu yololedwa

Code Tax imatchula mitundu 80 ya zochitika4 - malonda ogulitsa, ntchito zapakhomo kwa anthu, mayendedwe a katundu ndi okwera ndi mitundu ina ya zopanga.

Mndandanda wathunthu wa zochitika zololedwa za dera lanu zitha kupezeka:

  • Webusayiti ya FTS. Kuti muchite izi, sankhani dera lomwe mukufuna, tsamba la "Patent tax taxation system" ndi chinthucho "Zodziwika za malamulo achigawo";
  • Pezani PSN Act patsamba lanu lanyumba yamalamulo.

Mitundu Yoletsedwa

Simungathe kufunsira patent ya:

  • kupanga zinthu excisable (mowa, fodya mankhwala);
  • kukumba ndi kugulitsa mchere;
  • sitolo kapena malo odyera, ngati ali ndi malo ogulitsa opitilira 150 m²;
  • kuchita malonda ogulitsa ndi malonda pansi pa mapangano ogulitsa;
  • mayendedwe okwera ndi katundu pamaso pa magalimoto opitilira 20 muzombo;
  • kubwereketsa ndi zitetezo (mwachitsanzo, ngati mupereka mautumiki a brokerage);
  • kupereka ngongole ndi ntchito zina zachuma;
  • kasamalidwe ka trust ka katundu (mwachitsanzo, ngati muli ndi kampani yoyang'anira yomwe imabwereketsa nyumba kwa eni eni ake ndikulandila maperesenti a izi).

PSN siyoyenera kwa iwo omwe amagwira ntchito pansi pa mgwirizano wosavuta. Zoletsa zonse5 specified in article 346.43 of the Tax Code of the Federation, part 6.

Mtengo wa patent kwa wochita bizinesi payekha kwa chaka

Mtengo wa patent Pa chaka kuwerengedwa molingana ndi formula:

msonkho woyambira X mlingo wa msonkho = mtengo wa patent.

Ngati mugula patent, mwachitsanzo, kwa mwezi umodzi, chiwerengero chofunikira cha masiku chimalowetsedwa mu chilinganizo.

  • Misonkho yamisonkho imaganizira osati zenizeni, koma ndalama zomwe amalonda angabwere. Ngakhale ndalamazo pamapeto pake zidakhala zochulukirapo, ndiye kuti simuyenera kulipira china chilichonse.

    M'chigawo chimodzi, ndalama zomwe zingatheke zitha kukhala ma ruble 1 miliyoni pachaka, m'chigawo china - ma ruble 500. Zimakhazikitsidwa ndi akuluakulu a dera lililonse paokha. Zitha kudalira mzinda wina, kuchuluka kwa ogwira ntchito m'boma, kuchuluka kwa malo ogulitsira ndi zina. Gome lokhala ndi ndalama zomwe mungalandire limalumikizidwa ndi lamulo lachigawo "Pa dongosolo la msonkho la patent."

  • Mtengo wa msonkho ndi 6%. M'mbuyomu 31 December 2023 zaka m'madera ena pali maholide amisonkho - mlingo wokonda wa 0%. Itha kupezedwa ndi amalonda pawokha pa PSN omwe adalembetsa koyamba ndi ofesi yamisonkho ndikuyamba kugwira ntchito m'gawo lazantchito zaumwini kwa anthu, m'mafakitale, chikhalidwe kapena sayansi.
  • Zotsatira zake, mtengo wa patent ukhoza kukhala wosiyana kwambiri: kuchokera ku 0 (ngati chithandizo chapadera chikugwira ntchito) mpaka ma ruble 100 ndi zina zambiri.

Chitsanzo kuwerengera

Wochita bizinesi wina wochokera ku Bashkiria adatsegula malo okonzera tsitsi ku Ufa. Sadzalemba ganyu antchito. Ayenera kulipira PSN. Sinthani ma values ​​mu fomula.

Misonkho, ndiko kuti, ndalama zomwe zingapezeke kwa okonza tsitsi m'malamulo achigawo, ndi 270 rubles. Koma kwa Ufa, mtengo uwu ukuchulukitsidwa ndi 000. Izi zalembedwa mu lamulo lachigawo. Choncho maziko adzakhala 1,5 rubles.

Mtengo wa msonkho ndi 6%.

RUB 405 X 000% = 6 rubles. idzawononga patent kwa chaka chimodzi.

Mutha kuwerengera mwachangu mtengo wa patent kwa wochita bizinesi payekha kwa chaka chimodzi kapena nthawi ina iliyonse pogwiritsa ntchito chowerengera chamisonkho patsamba la Federal Tax Service.

Momwe mungalembetsere patent kwa bizinesi payekha mu 2022

1. Sankhani dongosolo lofunikira lamisonkho

Patent ndi mtundu wa superstructure ku dongosolo lina la msonkho. Poyamba, wochita bizinesi ayenera kusankha ngati angagwire ntchito yamisonkho yanthawi zonse (DOS) kapena yophweka (STS). Ndizopindulitsa kwambiri kulembetsa USN. Popeza mutalandira ndalama kuchokera kuzinthu zomwe sizikuphatikizidwa ndi patent, simudzasowa kupereka malipoti ochuluka monga pa DOS.

Mwachitsanzo, mumanyamula anthu m'sitima ndipo mwagula chiphaso cha ntchito imeneyi. Mwadzidzidzi, dongosolo lotumizira linawonekera. Imafunikira patent yake, koma kuyitanitsa ndi nthawi imodzi ndipo palibe chikhumbo chogula PSN. DOS iyenera kupereka malipoti, kulipira VAT ndi msonkho wa ndalama. Pamsonkho wosavuta - chilengezo chokhazikika ndi msonkho wa 6%.

2. Yang'anani ngati bizinesi yanu ili yoyenera kukhala ndi patent

Pamwambapa, takambirana za mitundu ya ntchito zomwe zimagwera pansi pa patent. Pali oposa 80 a iwo, ndipo dera lililonse likhoza kukhala ndi lake. Nthawi zambiri, ntchito zambiri wamba kwa anthu ndi mitundu yamalonda ndizoyenera kukhala nazo patent. Musaiwale za lamuloli: wochita bizinesi payekha sangakhale ndi antchito oposa 15 m'boma, ndipo ndalama zapachaka siziyenera kupitilira ma ruble 60 miliyoni.

3. Tumizani zikalata ku ofesi ya msonkho

Mutha kubwera ku Federal Tax Service nokha, kapena woyimilira wokhala ndi loya wodziwika bwino, kapena kutumiza chilichonse kudzera muakaunti yanu.

Ntchito yosinthira kupita ku PNS iyenera kutumizidwa masiku 10 musanayambe bizinesi. Pali mafomu awiri ofunsira, onse ndi oyenera. 

Tsitsani fomu yofunsira yoyamba.

Tsitsani fomu yachiwiri yofunsira.

4. Dikirani yankho

Oyang'anira misonkho ali ndi masiku asanu kuti ayankhe: kodi zimalola wochita bizinesi kuti asamutsire patent kapena kutumiza kukana.

5. Lipirani patent

Ngati patent ndi yovomerezeka kwa miyezi 6: malipiro ayenera kuperekedwa pasanathe tsiku lotha ntchito.

Patent kwa miyezi 6 mpaka 12: m'masiku 90 oyambirira kuyambira chiyambi cha patent, ⅓ wa mtengo wa patent amalipidwa ndipo otsala ⅔ mpaka kutha kwa patent.

Zoletsa za PSN

Pali zoletsa ziwiri kwa amalonda: simungathe kulemba ganyu anthu oposa 15, ndipo ndalama zonse za chaka zisapitirire ma ruble 60. Patent imagwira ntchito kudera lomwe mudaipeza. Ndizosatheka kugwira ntchito ku Khabarovsk pamaziko a patent yomwe idapezeka ku Moscow.

Malipiro a PSN

Ngati chilolezo chanu chatsegulidwa kwa miyezi isanu ndi umodzi, mutha kulipira mtengo wonse wa patent panthawiyi.

Nthawiyi ikakhala pakati pa miyezi 6 ndi 12, muyenera kulipira gawo limodzi mwa magawo atatu a ndalamazo m'miyezi itatu yoyambirira ya patent. Ndalama zotsalira (⅔) ziyenera kulipidwa patent isanathe.

Chonde dziwani kuti wochita bizinesi akhoza kuchepetsa patent ndi kuchuluka kwa ndalama za inshuwaransi. Kuti muchite izi, muyenera kutumiza fomu ya KND 1112021 ku ofesi yamisonkho.

  • Ngati palibe ogwira ntchito, ndiye kuti patent imatha kuchepetsedwa ndi inshuwaransi yonse.
  • Ngati pali antchito, patent imatha kuchepetsedwa mpaka 50%.

Accounting ndi malipoti pa PSN

Akamagwira ntchito pa PSN, wochita bizinesi amakhala ndi mitundu yofananira yowerengera ndalama ngati njira zina zamisonkho. Muyenera kutumiza:

  • 6-NDFL ndi RSV kotala lililonse - ku ofesi yamisonkho;
  • lipoti la mwezi wa SZV-M, pachaka SZV-Experience, komanso SZV-TD pamaso pa zochitika za ogwira ntchito (kulemba ntchito, kusamutsa, kuchotsedwa) - chifukwa cha thumba la penshoni (PFR); 
  • kota iliyonse 4-FSS - ya inshuwaransi ya anthu (FSS).

IP pa patent imasunganso buku la ndalama pazochita zake zilizonse. Bukuli silinabwerekedwe kulikonse, koma ofesi ya msonkho ingapemphe.

Ubwino ndi kuipa kwa PSN

Mwayi wosunga misonkho.
Kusankha nthawi iliyonse yovomerezeka mkati mwa chaka cha kalendala.
Kutha kulipira ma Patent pazinthu zingapo.
Kuchepetsa mtengo wa patent ndi kuchuluka kwa inshuwaransi.
Zochita zina sizimachotsedwa m'mabuku osungira ndalama pa intaneti (mwachitsanzo, amalonda omwe alibe antchito omwe amapereka chithandizo kapena kugulitsa zinthu zomwe apanga).
Choyipa chachikulu kwa amalonda payekha pa PSN: kuchepetsa kuchuluka kwa ndalama (ma ruble 60 miliyoni pachaka) ndi kuchuluka kwa antchito (anthu 15). Bizinesi ikangokulira pamwamba pa ziwerengerozi, patent iyenera kusiyidwa.
Pogula patent kwa chaka, muyenera kulipira nthawi yomweyo gawo limodzi mwa magawo atatu a ndalamazo.
Pa mtundu uliwonse wa ntchito muyenera kugula patent yanu.
Pa mtundu uliwonse wa ntchito muyenera kugula patent yanu.
M'chigawo chilichonse muyenera kugula patent yanu.

Mafunso ndi mayankho otchuka

Woyimira mlandu Irina Minina adayankha mafunso angapo ofunikira omwe angathandize amalonda kuyendetsa bwino mutuwo.

Kodi setifiketi ya eni eni yokhayo imatha liti?

- Wochita bizinesi payekha amalandidwa ufulu wogwira ntchito patent pomwe nthawi yomwe PSN idapezedwa yatha. Mwachitsanzo, patent yomwe idaperekedwa pa Januware 1, 2022 kwa miyezi 6 idzatha pa Julayi 1, 2022, ndipo kwa miyezi 12 - pa Januware 1, 2023.

Kodi patent ya IP imatenga nthawi yayitali bwanji?

- Patent imaperekedwa kwa miyezi 1 mpaka 12 ndipo mkati mwa chaka chimodzi chokha.

Ndani amapindula ndi patent?

- Dongosololi ndi lopindulitsa kwa amalonda aliwonse omwe ali ndi msonkho wokhoza misonkho pamachitidwe ena amisonkho omwe adzakhala akulu kuposa pakulipira patent. Kuti muwerengere phindu, fotokozani phindu lomwe lingakhalepo mubizinesi yanu. Ndiyeno muwerengere kuchuluka kwa misonkho yomwe mudzayenera kulipira pa izi.

Kodi ndalama za inshuwaransi pa patent ndi zingati kwa wochita bizinesi payekha?

Zopereka zokhazikika - ma ruble 40. Zili ndi: ma ruble 874 a inshuwaransi ya penshoni, ma ruble 32 a inshuwaransi yachipatala. Izi ndi ziwerengero za msonkho za 448. Mu 8, zopereka zidzawonjezeka kufika ku ruble 426 (2021 + 2022). Kuchokera ku ndalama zopitirira ma ruble 43, chopereka chowonjezera cha penshoni chiyenera kulipidwa - 211% ya mtengo wapachaka wa patent.
  1. Tax Code of the Federation, chapter 26.5. Patent taxation system https://base.garant.ru/10900200/c795308775a57fb313c764c676bc1bde/
  2. Lamulo la Nyumba Yamalamulo ya Chigawo cha Tver la February 25.02.2021, 1 No. 69-ZO https://www.nalog.gov.ru/rn10662460/about_fts/docs/XNUMX/ 
  3. Lamulo la Msonkhano Wachigawo wa Chelyabinsk wa October 25.10.2012, 396 No. 74-ZO https://www.nalog.gov.ru/rn4294270/taxation/taxes/patent/XNUMX/
  4. Mutu 26.5. Patent system yamisonkho. Ndime 346.43. Zambiri https://base.garant.ru/10900200/

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  5. Ndime 346.43. General zoperekedwa http://nalog.garant.ru/fns/nk/

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Siyani Mumakonda