04 December 2012, Tuesday, 15:30

Patent system of taxation should help business development

author: Luboth Kolokolova

Patent system of taxation should help business development

Since January 1, 2013 the patent system simplifying the taxation of individual businessmen is introduced. A round-table conference which took place within the limits of the next session of Public Advisory Council at the Business Ombudsman in Bashkortostan Republic was devoted to this vital topic.

As the Business Ombudsman in RB Rafail Gibadullin explained, the discussed subject is connected with acceptance of the Federal Law from 25.06.2012 No.94-FZ «On amendments to the first and the second parts of the Tax Code of the Russian Federation and separate legislative acts of the Russian Federation» according to which since January 1, 2013 the patent system is entered.

As Lyre Igtisamova, the deputy minister of finance RB informed, the purpose of the accepted law is assistance to development of small business by decreasing the tax loading on the given sector of economy. The patent system of taxation is urged to replace taxation system in the form of unified tax on imputed income for separate kinds of activity. The given system of taxation is entered for 47 kinds of entrepreneurial business.

According to the state tax inspector of the Federal Tax Service Directorate on RB Natalia Fominyh, for today about 8000 businessmen use patent system. These are 7,5 % from total subjects of small and medium business in the republic.

As practice showed it was favourable to businessmen to work under the patent system as tax loading was much lower. Since new year individual entrepreneurs have the right to apply general taxation system, either simplified taxation system, or unified tax on imputed income, or patent system.

Representatives of business community shared their apprehensions which they connect with the accepted amendments.

Representatives of authorities underlined that transition to the patent taxation system is voluntary and businessmen should themselves choose type of taxation system.

Following the results of the round-table conference the decision on amendments making to the law «On patent taxation system in Bashkortostan Republic» was accepted.

Within the limits of the session of the Public Advisory Council at the Business Ombudsman discussion of legislative initiatives in the sphere of support and development of subjects of small and medium entrepreneurship also took place. In particular, Vladimir Vishnevsky suggested reducing the sum of patent payment by the sum of insurance payments paid by the businessman for the accounting period, and also said about amendments being on consideration in the State Duma to the federal law «On Bookkeeping» and amendments to the federal draft law «On Business Ombudsman at the President of the Russian Federation».