05 December 2012, Wednesday, 18:14

Patent system – is the easiest tax system for businessmen

author: Alfiya Sharafutdinova

Each businessman has the right to define independently the optimum tax system. It was declared on December 5, during online conference with readers of «i-gazeta» by the head of the Federal Tax Service Directorate of Russia in Bashkortostan Marat Vahitov.

The patent taxation system the will start to be applied in Russia since January 1, 2013 instead of the simplified taxation system operating today for individual businessmen on the basis of the patent. Thus specific conditions for each subject of federation are set forth in regional laws on patent taxation system.

“The patent cost is defined proceeding from conditions of each specific municipal union – level of its economic development, a state of transport, engineering, telecommunication infrastructure and so on,”  Marat Vahitov explained.

He named patent taxation as the most democratic and convenient taxation system. Thus, it is not obligatory to make it at once for the whole year, and it is possible to take, for example, one month.

“And there is more plus that buying a patent, a businessman exempts himself from visits to the tax service,” the head of Directorate marked also.

In total since 2013 four special tax modes will operate for subjects of small business in Bashkortostan. Except patent system of taxation, these are unified agricultural tax, simplified taxation system, or unified tax on imputed income.