Patent mutero system (PSN) yevamwe mabhizinesi muna 2022

Iyo patent system inosunungura vatengesi vega kubva kubhadhara VAT, mutero wemari uye pfuma yevanhu. Isu tinokuudza kuti ndiani anokodzera kuwana patent, ndeapi marudzi ezviitiko zvaanogona kuwanikwa, uye kune bhizinesi ripi rakanakira kuchinja kuPSN muna 2022

"Pedzisa patent uye hapana kurwadzisa nekutaura!" - mazano akadaro anowanzopiwa kune neophytes yebhizimisi. Zvakanakira varidzi vega vari kutanga bhizinesi ravo kuti vashande paPSN - kureva, "patent taxation system". Yakabhadhara mutero wakatsetseka kuhurumende uye hapasisina mabasa. Kana isu tikadhirowa fananidzo nemasevhisi emazuva ano, saka zvakafanana nekunyoreswa kutenderera: unobhadhara uye unoteerera mimhanzi. Pamwe chete negweta Irina Minina, isu tichataura nezve maficha eiyo patent mutero system (PST) kune wega mabhizinesi muna 2022.

Chii chinonzi patent mutero system kune wega mabhizinesi

Iyo patent mutero sisitimu (yakapfupikiswa sePSN) ihuru yemutero yakakosha, kune wega mabhizinesi inoonekwa seyakasarudzika. Muzvinabhizimisi haasunungurwi kubhadhara mutero, asi mukudzoka anofanira kubhadhara basa pane patent - mari yakatarwa. Inoverengerwa yega yega yega yerudzi rwebasa uye nharaunda iyo muzvinabhizinesi akanyoreswa.

Muzvinabhizinesi haarambidzwe kutenga ma patent akati wandei ezviitwa zvakasiyana. Uye zvakare sanganisa PSN nedzimwe mitero yemitero. Mamwe masangano emutemo - makambani (LLC) - haakwanise kushanda patent. Iyo PSN yakatanga kuunzwa muna 2013.

Zvimiro zvekushandiswa kwema patent eIP

Patent inoshanda	Chete munharaunda yenyaya yemhando chaiyo yebasa
Vashandi vangani vanobvumirwa kuva	Hapana vanopfuura 15 vashandi
Maximum pagore mari	Kusvika mamirioni makumi matanhatu rubles.
Chii chaungaite ne patent	Kutengeserana, zvekufambisa uye mamwe masevhisi kune huwandu hwevanhu: pamusoro pe80 marudzi ezviitiko
Kutendeseka kwemvumo	Kubva pamwedzi 1 kusvika kumatanhatu
Mutero	6%
Fixed premiums	Inosungirwa, muhuwandu hwe43 rubles. (data re211)
Patent inotanga kushanda riini?	Kwete pamberi pemazuva gumi mushure mekuisa chikumbiro nemutero
Kwokushandisa	Kana bhizinesi riri panzvimbo yekugara - kuhofisi yako yemutero; kana mune rimwe guta / dunhu - kune chero hofisi yemutero panharaunda yeiyi nyaya
Nguva yekupedzisira yekupa mutero patent	5 mazuva kubva pazuva rekugamuchira chikumbiro

Mutemo unodzora patents yeIP

Iyo patent system inotsanangurwa muchikamu chechipiri cheTax Code yeFederation (TC RF) muChitsauko 26.5 "Patent Taxation System"¹. Dunhu rega rega reFederation rine mutemo wepanzvimbo paPSN, unojekesa zvimwe zviga zvemutemo wemubatanidzwa mune imwe nzvimbo. Semuenzaniso, inoisa saizi yemutero wemutero.

Mhando dzezviitwa pane patent kune vega mabhizinesi

Kune mubatanidzwa runyorwa rwezviitiko zve80 zvinhu - mune mamwe mazwi, izvo bhizinesi rinogona kuita - iro patent inowanikwa. Hunhu hwePSN hwemabhizinesi ega ega muNyika Yedu ndeyekuti pakutanga dunhu, pakuda, rakaunza patent munharaunda yaro. Muna 2022, PSN inowanikwa munyika yose. Zvakare, matunhu akapihwa mvumo yekuwedzera rondedzero yezviitiko.

Mazita ematunhu ane dzinenge dzakafanana seti yemubatanidzwa, asi pane misiyano mishoma. Semuenzaniso, munharaunda yeTver unogona kutenga patent ye "kugadzirisa ngarava nezvikepe"², uye muChelyabinsk chete "kugadzira uye kugadzirisa zvikepe zvemapuranga nehurongwa hwemunhu"³.

Misiyano ishoma. Zviremera zvemunharaunda zviri kuyedza kuve muchimiro uye nekukurumidza kuwedzera nzvimbo nyowani dzeIP bhizinesi kune anotenderwa marudzi.

Mhando dzakabvumirwa

Iyo Tax Code inonyora makumi masere marudzi ezviitwa⁴ - kutengeserana kwekutengesa, masevhisi emumba kune huwandu hwevanhu, kutakura zvinhu uye vafambi uye mamwe marudzi ekugadzira.

Rondedzero yakazara yezviitwa zvinotenderwa mudunhu rako inogona kuwanikwa:

pane webhusaiti yeFTS. Kuti uite izvi, sarudza dunhu raunoda, peji "Patent taxation system" uye chinhu "Peculiarities of regional laws";
Tsvaga iyo PSN Act pawebhusaiti yedare renzvimbo yako.

Prohibited Species

Iwe hauzokwanisi kunyorera patent ye:

kugadzirwa kwezvinhu zvinotengwa (doro, fodya);
kuchera uye kutengeswa kwezvicherwa;
chitoro kana nzvimbo yekudyira, kana vaine nzvimbo yekutengesa inopfuura 150 m²;
kuita kutengeserana nekutengesa pasi pezvibvumirano zvekupa;
kutakurwa kwevatakuri uye kutakura muhupo hwemotokari dzinopfuura makumi maviri muzvikepe;
kutengeserana nemasecurities (somuenzaniso, kana iwe ukapa mabhizimisi mabasa);
kupihwa kwechikwereti nemamwe masevhisi emari;
trust management yezvivakwa (semuenzaniso, kana iwe uine manejimendi kambani inorenda dzimba kune varidzi vega uye inogamuchira chikamu cheizvi).

PSN haina kukodzera kune avo vanoshanda pasi pechibvumirano chakareruka chekudyidzana. Zvose zvinorambidzwa⁵ inotsanangurwa muChinyorwa 346.43 cheMutero Code yeFederation, chikamu 6.

Mutengo wepatent kune wega muzvinabhizimusi kwegore

Patent mutengo Paka gore akaverengerwa maererano formula:

mutero webhesi X mutero wemutero = patent kukosha.

Kana iwe ukatenga patent, semuenzaniso, kwemwedzi 1, nhamba inodiwa yemazuva inotsiviwa muchimiro.

Mutero wemutero unofunga kwete chaiyo, asi inogona kuwana mari yemuzvinabhizimusi. Kunyangwe kana mari yekupedzisira ikava yakawanda, saka haufanirwe kubhadhara chero chinhu chakawedzerwa.
Mune imwe nzvimbo, mari inogona kuva mamiriyoni 1 rubles pagore, mune imwe nzvimbo - 500 rubles. Inotarwa nevakuru venzvimbo imwe neimwe yakazvimirira. Inogona kutsamira pane rimwe guta, huwandu hwevashandi muhurumende, huwandu hwezvitoro uye zvimwe zvinhu. Tafura ine mari inogona kuwanikwa inosungirirwa kumutemo wedunhu "Pane patent system yemutero."

Mutero wemutero i6%. Pamberi 31 December 2023 makore mune mamwe matunhu kune mazororo emitero - chiyero chakasarudzika che0%. Inogona kuwanikwa nevazvinabhizinesi vega paPSN vakatanga kunyoresa nehofisi yemutero ndokutanga kushanda mundima yebasa remunhu kune vanhu, mumaindasitiri, munharaunda kana sainzi.

Nekuda kweizvozvo, mutengo wepa patent unogona kunge wakasiyana kwazvo: kubva ku0 (kana kurapa kwakasarudzika kuri kuitika) kusvika ku100 rubles uye nezvimwe.

Muenzaniso kuverenga

Mumwe muzvinabhizimusi kubva kuBashkiria akavhura salon yekugadzira bvudzi muUfa. Haazohaye tsvimbo. Anofanira kubhadhara PSN. Chinja maitiro mufomula.

Mutero wemutero, ndiko kuti, mari inogona kuwanikwa yevagadziri vebvudzi mumutemo wedunhu, ndeye 270 rubles. Asi kuUfa, kukosha uku kunowedzerwa ne000. Izvi zvakanyorwa mumutemo wedunhu. Saka hwaro huchava 1,5 rubles.

Mutero wemutero i6%.

RUB 405 X 000% = 6 rubles. inodhura patent kwegore rimwe chete.

Iwe unogona kukurumidza kuverenga mutengo wepatent kune wega muzvinabhizinesi kwegore kana chero imwe nguva uchishandisa mutero Calculator pawebhusaiti yeFederal Tax Service.

Maitiro ekunyorera patent kune wega muzvinabhizimusi muna 2022

1. Sarudza hurongwa hwekubhadhara mutero

Patent imhando ye superstructure kune imwe system yemutero. Kutanga, muzvinabhizimusi wega anofanira kusarudza kana achizoshanda pane general (DOS) kana yakareruka (STS) mutero system. Zvinonyanya kubatsira kunyoresa USN. Sezvo kana ukagamuchira mari kubva kumabasa asina kuvharwa nemvumo, haufanirwe kuendesa mishumo yakawanda sepaDOS.

Semuenzaniso, unotakura vafambi muchikepe uye watenga patent yechiitiko ichi. Kamwe kamwe, odha yekutumira yakaoneka. Inoda patent yayo, asi kurongeka ndekwenguva imwe chete uye hapana chishuwo chekutenga PSN kwayo. DOS ichafanirwa kuendesa mishumo, kubhadhara VAT uye mutero wemari. Pamutero wakareruka - chiziviso chakajairwa uye 6% mutero.

2. Tarisa kana bhizinesi rako richikodzera kuwana patent

Pamusoro, takataura nezvemhando dzezviitiko zvinowira pasi pe patent. Kune anopfuura makumi masere avo, uye nharaunda imwe neimwe inogona kuva neyayo. Kazhinji, masevhisi mazhinji akajairwa kuruzhinji uye marudzi ekutengeserana anokodzera kuwana patent. Usakanganwa nezve mutemo: mumwe muzvinabhizimisi haakwanisi kuva nevashandi vanopfuura 80 muhurumende, uye mari yegore negore haifaniri kudarika 15 mamiriyoni rubles.

3. Tumira magwaro kuhofisi yemutero

Iwe unogona kuuya kuFederal Tax Service iwe pachako, kana mumiriri ane notarized simba regweta, kana kutumira zvese kuburikidza neyako account account.

Chikumbiro chekuchinja kuenda kuPNS chinofanira kuendeswa 10 mazuva usati watanga bhizinesi. Kune maviri mafomu ekunyorera, ese ari maviri akakodzera.

Dhaunirodha fomu rekutanga rekunyorera.

Dhaunirodha fomu rechipiri rekunyorera.

4. Mirira mhinduro

Vakuru vemitero vane mazuva mashanu ekupindura: inobvumira here muzvinabhizimusi kuti aenderere kune patent kana kutumira kuramba.

5. Bhadhara patent

Kana iyo patent inoshanda kusvika kumwedzi mitanhatu: kubhadhara kunofanirwa kuitwa pasati papfuura zuva rekupera kweiyo patent.

Patent yenguva yemwedzi mitanhatu kusvika kugumi nemiviri: mumazuva makumi mapfumbamwe ekutanga kubva pakutanga kwemvumo, ⅓ yemutengo weiyo patent inobhadharwa uye yakasara ⅔ kusvika pakupera kweiyo patent.

PSN zvirambidzo

Kune zvirambidzo zviviri zvevatengesi: haugone kuhaya vanhu vanopfuura gumi nevashanu, uye mari yese yegore haifanire kudarika makumi matanhatu rubles. Patent inoshanda chete kunharaunda yawakaiwana. Hazvibviri kushanda muKhabarovsk pamusana pepatenti yakawanikwa muMoscow.

PSN kubhadhara odha

Kana patent yako yakavhurika kusvika kumwedzi mitanhatu, unogona kubhadhara mutengo wakazara wepatent panguva iyi.

Kana nguva yacho iri pakati pemwedzi mitanhatu negumi nemiviri, unofanira kubhadhara chikamu chimwe muzvitatu chemari mukati memwedzi mitatu yekutanga yemvumo. Mari yasara (⅔) inofanirwa kubhadharwa isati yapera patent.

Ndokumbira utarise kuti muzvinabhizimusi anogona kuderedza patent nehuwandu hwemari yeinishuwarenzi. Kuti uite izvi, unofanirwa kutumira iyo KND fomu 1112021 kuhofisi yemutero.

Kana pasina vashandi, ipapo patent inogona kuderedzwa nehuwandu hwakazara hweinishuwarenzi.
Kana pane vashandi, patent inogona kuderedzwa kusvika ku50%.

Accounting uye kushuma paPSN

Paunenge uchishanda paPSN, muzvinabhizimusi anochengeta mhando dzakafanana dzekuverengera semamwe masisitimu emitero. Inoda kuendesa:

6-NDFL uye RSV kota yega yega - kuhofisi yemutero;
mwedzi nemwedzi SZV-M mushumo, gore negore SZV-Experience, pamwe neSZV-TD pamberi pezviitiko zvevashandi (kuhaya, kuendesa, kudzingwa) - nokuda kwehomwe yepenjeni (PFR);
kota yega yega 4-FSS - yeinishuwarenzi yemagariro (FSS).

IP pane patent zvakare inochengetedza bhuku remari kune yega yega yezviitwa zvayo. Bhuku racho haripererwi kupi zvako, asi hofisi yemutero inogona kurikumbira.

Zvakanakira uye zvakaipira zvePSN

Mukana wekuchengetedza pamitero.

Sarudzo yenguva ipi neipi yechokwadi mukati megore rekarenda.

Kugona kubhadhara patents kune akati wandei mabasa.

Kuderedza mutengo wepatent nehuwandu hwehuwandu hweinishuwarenzi.

Zvimwe zviitiko hazvibhadharwe kubva kumareji emari epamhepo (semuenzaniso, mabhizinesi ega ega asina vashandi vanopa masevhisi kana kutengesa zvinhu zvekugadzira kwavo).

Iko kusakosha kukuru kwevazvinabhizinesi vega paPSN: kuganhurirwa kwehuwandu hwemari (60 miriyoni rubles pagore) uye nhamba yevashandi (15 vanhu). Kana bhizinesi richinge rakura pamusoro penhamba idzi, patent ichafanira kusiiwa.

Paunenge uchitenga patent kwegore, iwe unofanirwa kubhadhara pakarepo chetatu chemari.

Pamhando yega yega yechiitiko iwe unofanirwa kutenga yako patent.

Munharaunda imwe neimwe unoda kutenga yako patent.

Mibvunzo nemhinduro dzakakurumbira

gweta Irina Minina yakapindura akati wandei emibvunzo yakakosha inozobatsira vezvemabhizimisi kufamba zvakanaka nemusoro wenyaya.

Patent ye proprietorship yega inopera riini?

- Mumwe muzvinabhizimusi anonyimwa kodzero yekushanda patent kana nguva yakawanikwa PSN yapera. Semuenzaniso, patent yakapihwa Ndira 1, 2022 kwenguva yemwedzi mitanhatu ichapera munaChikunguru 6, 1, uye kwenguva yemwedzi gumi nemiviri - muna Ndira 2022, 12.

Inguva yakareba sei patent yeIP?

- Patent inopihwa kwenguva yemwedzi 1 kusvika gumi nemaviri uye mukati megore rimwe chete rekarenda.

Ndiani anobatsirwa kubva patent?

-Iyi sisitimu inobatsira kune chero mabhizinesi ane mukana wemutero pane mamwe masisitimu emitero anozove akakura kupfuura kana achibhadhara patent. Kuti uverenge kubatsirwa, fungidzira purofiti inogona kuitika yebhizinesi rako. Uye wozoverenga kuti yakawanda sei mitero yauchafanira kubhadhara pane izvi.

Yakawanda sei mapremium einishuwarenzi pane patent kune mumwe muzvinabhizinesi?

- Fixed mupiro - 40 rubles. Inosanganisira: 874 rubles yeinishuwarenzi yepenjeni, 32 rubles yeinishuwarenzi yekurapa. Iyi ndiyo nhamba yemitero ye 448. Muna 8, mupiro uchawedzera kusvika ku426 rubles (2021 + 2022). Kubva pamari inopfuura 43 rubles, imwe mupiro wepenjeni inofanira kubhadharwa - 211% yemutengo wepagore wepa patent.

Zvitubu zve

Mutero Code yeFederation, chitsauko 26.5. Patent mutero system https://base.garant.ru/10900200/c795308775a57fb313c764c676bc1bde/
Mutemo weGungano reMutemo reNzvimbo yeTver yaFebruary 25.02.2021, 1 Nhamba 69-ZO https://www.nalog.gov.ru/rn10662460/about_fts/docs/XNUMX/
Mutemo weGungano reMutemo reChelyabinsk Dunhu reGumiguru 25.10.2012, 396 No. 74-ZO https://www.nalog.gov.ru/rn4294270/taxation/taxes/patent/XNUMX/
Chitsauko 26.5. Patent system yemutero. Chisungo 346.43. General zvigadziro https://base.garant.ru/10900200/
62653c6d8c1fec0d9d9832f37feb36f8/#p_18008
Chisungo 346.43. Zvakawanda zvinopihwa http://nalog.garant.ru/fns/nk/
62653c6d8c1fec0d9d9832f37feb36f8/

Patent taxation system (PSN) yevazvinabhizinesi vega muna 2022