Special tax regimes - special taxation systems provided for by the Tax Code of the Russian Federation mainly for certain types of activities. Only one of them (STS) depends on the amount of income. Let's compare their features in relation to 2018-2019.

What are special modes

Special tax regimes form special types of tax assessment systems that differ from the generally established procedure, to which the entire Tax Code of the Russian Federation is devoted, with the exception of section VIII.1, which is reserved for describing the basic principles of each of the special tax regimes.

The possibility of establishing special regimes is provided for in paragraph 7 of Art. 12 of the Tax Code of the Russian Federation. It also defines the main approaches to the rules for their application:

• The transition to special tax regimes is based on the voluntary decision of the taxpayer.
• The fundamental moments of each of them are regulated by the Tax Code of the Russian Federation.
• Each special regime may have its own taxes that are not provided for in the main list of federal taxes in force in the Russian Federation.
• In relation to each regime, the role of the subject of the Russian Federation, in which the special regime has been introduced, is great. The subject can influence the conditions and limits of the application of the regime, the features of determining the base and the value of special tax rates, and establish an additional system of benefits. At the same time, those payments with which the special regime is not associated must continue to be paid in accordance with the rules established by the Tax Code of the Russian Federation.

What are the special modes?

There were no changes in the list of special tax regimes in 2018. It is fully given in paragraph 2 of Art. 18 of the Tax Code of the Russian Federation. These are the systems:

• for agricultural producers (ESKhN);
• simplified (USN);
• imputed tax (UTII);
• production sharing agreements (PSAs);
• patent (PSN).

Despite the fact that since the beginning of 2015 each of these systems has been affected by a number of innovations introduced into the Tax Code of the Russian Federation, their fundamental provisions have remained the same. The main change in relation to the special tax regimes of the USN and UTII was the introduction of the obligation to pay property tax on objects whose value is determined as cadastral.

Common Features of Special Tax Regimes

The existing types of special tax regimes, with a large number of fundamental differences among themselves, have a number of common features. At the same time, they are divided into the following groups in relation to:

• To the scale of activities of persons applying these regimes: the UAT, STS, UTII and PSN are intended for small enterprises, and only full-fledged taxpayers can use the PSA.
• circle of taxpayers. ESHN, USN and UTII are available to both organizations and individual entrepreneurs. PSA can be applied only to organizations, and PSN - only to individual entrepreneurs.
• Application object. ESHN, UTII, PSA and PSN are possible only for certain types of activities, and the simplified tax system - for the majority (with some exceptions).
• A set of taxes, instead of which a special tax is charged. With USHN, USN, UTII and PSN, it replaces income tax (for individual entrepreneurs - personal income tax), property (except for tax calculated from the cadastral value) and VAT. For PSA, there is no special tax as such, but a system of benefits is applied for most existing taxes, allowing the complete abolition of some of them.
• Compatibility with each other and OSNO. PSA is not compatible with any of the modes. BASIC, ESHN and USN cannot be combined with each other, but can be used together with UTII or PSN. At the same time, UTII and PSN are also compatible.

Read more about the possibility of combining modes in the articles:

• “What are the features of combining OSNO and USN?” ;
• "Distribution of costs when combining UTII and USN".

Fundamental features of special modes

However, each of the special tax regimes has its own set of individual characteristics. The most important of them are shown in Table 1.

Differences in taxation under special regimes

Special tax regimes differ significantly in terms of the tax bases to which the special tax rate applies. The base can be:

• A variable that depends on the actual amount of income (or other object of taxation under the PSA) - for the UAT, USN, PSA. At the same time, there are 2 bases for the simplified tax system with different rates: “income minus expenses” with a basic rate of 15% and “income” with a basic rate of 6%.
• Constant (subject to the invariance of the initial parameters from which its value is set) regardless of the amount of revenue - for UTII and PSN.

A set of indicators characterizing the main features of taxation under each of the special regimes is shown in Table 2.

Special tax regimes are developed by the state to regulate certain business sectors, as well as to simplify the payment of taxes. In addition, they help to adjust the tax system and develop individual approaches to different categories of citizens. What are the special tax regimes, and what functions they perform - let's see below.

The concept and types of special tax regimes

A special tax regime (SNR) is a type of taxation that has distinctive characteristics from those generally established in the Tax Code of the Russian Federation, with the exception of section 8.1, which contains the rules governing the SNR.

Among the special tax regimes, there are five regimes:

1. . A simplified tax payment system or the so-called “simplification”, which is usually used when doing business. It includes a large number of payments that are within the framework of medical and pension insurance. Such a system is not mandatory, and involves two forms introduced since 2014. Under the simplified tax system, income tax rates are 6%. However, if these are revenues paid to the state and reduced by the amount of expenses, the rate is 15%.
2. . This type of tax regime is also called “imputation”. Uniform taxes on imputed income have also become non-enforceable since 2016. Such a system is usually used in conjunction with the main taxation system. It is designed for specialized activities, including veterinary services, motor vehicle and real estate business, advertising, etc.
3. . The system of taxation regulating agriculture, which helps in the work of agricultural producers. It is applied instead of income tax, property tax and VAT. Since 2017, the rate has risen from 18% to 24%.
4. PSN. This is a patent system introduced to regulate patent activity. It can be used only by those individual entrepreneurs who are engaged in special activities indicated on the websites of the tax services of the constituent entities of the Russian Federation. Such a system replaces VAT, personal property tax, personal income tax. The rate is 6%.
5. PSA. Such a system is rarely used and is relevant only when taxes are paid during the implementation of an agreement on the division of goods. Such legal relations are possible when foreign and national enterprises are engaged in the extraction of mineral raw materials. The rate is calculated individually.

Which chapters of the Tax Code of the Russian Federation regulate special tax regimes, by whom they can be applied and on what grounds, it is proposed to find out from the table that you can.

Knowing about special tax regimes is necessary not only for an economist or accountant, but also for a businessman, since this is important for the competent management of one’s business and optimization of work with funds within an enterprise.

General characteristics of the CHP

Special tax regimes are a special set of rules established separately for certain social groups, types of activities, etc. Among the main characteristics of special taxation regimes are the following:

• With the exception of the SPR, all types of special regimes can only be used by small businesses.
• UNS, UTII and ESHN can be used by enterprises and individual entrepreneurs, and PSA - exclusively by enterprises, PSN - exclusively by individual entrepreneurs.
• All special modes (except for the simplified tax system) can only be used for certain objects that are specified in the Tax Code of the Russian Federation or established by local governments. The simplified tax system is used by large business representatives under the conditions prescribed in chapter 26.2 of the Tax Code.
• Under all systems (except for the PSA), a single special tax is paid instead of income tax, property tax and VAT. As for the PSA, in this case a certain preferential system and a special tax will operate.

The tax period is determined depending on the specific system. So, the declaration for taxes of the UAT and ONS is submitted once a year, for UTII - per quarter, for PSN - per year or during the payment period, PSA - depending on the period of each tax. These and other characteristics can be found in the table,.

Conditions for the application of special tax regimes

What conditions exist and are currently in effect for the most popular special tax regimes, we will consider below:

ESHN

This is a single tax on agriculture. There are special requirements for the income of the enterprise:

• The share of income from the sale of agricultural products should be at least 70% of the total revenue. At the same time, there are no limits in terms of revenue - they can be absolutely anything.
• If the company is engaged in catching and harvesting fish, then the number of employees should be no more than 300 people.

USN

"Simplification" can be used subject to the following conditions:

• The company should not be a state or budgetary institution, as well as an insurer, pawnshop or investment fund.
• The authorized capital may contain no more than 25% of the participation of third-party organizations or enterprises.
• The company cannot engage in gambling or mining activities.
• The annual number of employees cannot exceed 100 people.
• For 9 months of the year preceding the year of the establishment of the simplified tax system, the company's income was not higher than 45 million. This figure is calculated taking into account VAT and inflation.

UTII

It can be used as an independent tax regime, or as an additional one, for example, in combination with the simplified tax system. To switch to UTII, a company does not need to somehow limit itself in terms of revenue, but it is worth adopting the following rules:

• If the company is engaged in sales on a specially available area for this purpose, then this area should not exceed 150 square meters.
• The number of employees of the enterprise for the current and last year cannot be more than 100 people.
• The types of activities for which UTII is applicable are clearly reflected in paragraph 2 of clause 346.26 of the Tax Code of the Russian Federation.

When switching to a certain tax regime, it is necessary to take into account both federal and regional features of the transition. To clarify these features, you will need to contact the local Tax Service.

SNR among small businesses

The Tax Code provides special opportunities for small businesses. In this case, one of the most important tax regimes is noted - a simplified taxation system or “simplified”. It can be used by both organizations and individual enterprises. The advantages of such a system are as follows:

• For organizations. Taxation on the profit of the organization becomes uniform and is no longer calculated in accordance with Chapter 25 of the Tax Code of the Russian Federation. In the case of VAT, the tax will not be calculated according to Chapter 30 of the Tax Code of the Russian Federation. These taxes are replaced by a single one, that is, the accountant will have to make calculations only for a single tax regulated by a “simplified tax”.
• For individual entrepreneurs. In this case, the tax on the income of an individual will not be calculated in accordance with Chapter 23 of the Tax Code, and the tax on property will not be calculated either. Both of them are replaced by a single tax levy introduced by simplified taxation.

Note that the single tax introduced by the simplified system is not all the fees that will need to be done in favor of the state. You will also need to pay insurance premiums in the PF; water taxes; state fees; personal income taxes; transport and land taxes; mineral taxes.

Please note that not all enterprises and individual entrepreneurs can take advantage of the simplified tax regime - for this you must meet certain criteria. These criteria are enshrined in Chapter 26.2 of the Tax Code of the Russian Federation.

Video: SNR for subjects of small taxation

In the general study of taxes and taxation, careful attention is paid to special tax regimes. Detailed information about them with vivid examples is in the following video:

Any special tax regime a person can choose completely independently. Of course, it is important to pay attention to what types of tax regimes are right for you, that is, which types you meet and which you do not. In any case, this is a great opportunity to avoid paying all or some of the federal taxes.

But also special tax regimes - the Tax Code of the Russian Federation singles them out in a separate section VIII.1. About what these modes are, what are their differences and features, we will tell in our material.

The concept and types of special tax regimes

Any tax system represents a certain procedure for collecting taxes from taxpayers. All systems as a whole can be divided into two types: general and special.

A special tax regime is a taxation system that provides for a special procedure for calculating and paying taxes that is different from the generally accepted one: several taxes that are mandatory under the general system are replaced by a single tax. The characteristics of this tax for each of the special regimes have their own characteristics.

Special taxation regimes are introduced in order to create more favorable conditions for certain industries, as well as to stimulate small and medium-sized businesses, as they significantly reduce the tax burden.

According to the list of paragraph 2 of Art. 18 of the Tax Code of the Russian Federation, special tax regimes include:

• USN, or simplified taxation system, offering a choice of two objects of taxation at once - “income” and “income minus expenses” (Chapter 26.2 of the Tax Code of the Russian Federation),
• UTII, or a single tax on imputed income, when actual income does not matter, and the estimated amount of income is taxed (Chapter 26.3 of the Tax Code of the Russian Federation),
• ESHN, or single agricultural taxapplied to producers of agricultural products (Chapter 26.1 of the Tax Code of the Russian Federation),
• PSN, or patent system, requiring the acquisition of a patent for conducting certain activities for a limited period (Chapter 26.5 of the Tax Code of the Russian Federation),
• PSA, or a system for the implementation of production sharing agreements - used by enterprises engaged in the extraction of mineral raw materials (Chapter 26.4 of the Tax Code of the Russian Federation).

It should not be considered that a special regime is a special zone regime. A special economic zone may provide for the use of additional benefits for its residents applying special tax regimes, but is not itself a type of tax regime.

Although special tax regimes include taxation systems established by federal law, the constituent entities of the Russian Federation, where these regimes are in force, can influence the conditions for their application by establishing differentiated or reduced tax rates, introducing special tax incentives and determining for which types of activities the application of a special regime is possible in region.

Special tax regimes: general characteristics

If the general taxation system (OSNO) is available to everyone without exception, then in order to apply special regimes, the taxpayer must meet certain criteria. For each regime, these criteria are different, they may include: the type of activity of a person, the amount of his income, the number of employees, the share of participation in the organization of other legal entities, etc.

Describing the special tax regimes, we briefly note some of their differences and common points.

All special regimes are voluntary for taxpayers. Small businesses can work on any of them, except for the system when fulfilling production sharing agreements (PSA) - this mode is not available for small businesses. Only entrepreneurs can apply a patent, only organizations use PSA, and all other special taxation regimes are available for both organizations and individual entrepreneurs.

By type of activity, there are no restrictions only for “simplification” (although there are exceptions), while other special regimes can only be used for types of business defined by law.

With the STS, UTII, ESHN and a patent, a special single tax replaces income tax (or personal income tax for individual entrepreneurs), VAT and property tax, except for the tax determined from the cadastral value. Under the PSA, there is no single special tax, but benefits are provided for a number of other taxes, up to the complete abolition of some of them (for mining, transport, property, etc.).

Depending on what kind of special regime this or that tax system is, the possibility of its combination with the OSNO and other special regimes depends. Cannot be combined with other PSA modes. OSNO, ESHN and “simplified” are not compatible with each other, but a patent or UTII can be applied together with each of these regimes, moreover, these two regimes are applicable together.

Special regimes and other taxes

Any special regime is not only the payment of a single special tax. Payers of transport, water, land, mining and other taxes, from which the special regime does not provide exemption, transfer them to the budget as usual, regardless of the applicable tax system. Local taxes, state duties, fees and other necessary payments are also paid in the usual manner.

In addition, all employers applying a special tax regime must pay insurance premiums for their employees and transfer personal income tax as a tax agent. Entrepreneurs are not exempted from paying fixed insurance premiums "for themselves". Those who apply the “simplification” with the “income” object, or UTII, can reduce the amount of their single special tax due to the insurance premiums paid in the tax period.

A characteristic feature of the tax system of Russia is the presence of special tax regimes, which are a special procedure established by the Tax Code for the calculation and payment of taxes and fees for a certain period of time and applied in cases specified by the Code.

The Tax Code provides for four such tax regimes: 1) taxation system for agricultural producers (single agricultural tax); The unified agricultural tax is valid throughout the Russian Federation, but the transition to a special taxation regime in the form of the Unified Agricultural Tax in accordance with paragraph 2 of Article 346.1 of the Tax Code of the Russian Federation is carried out by taxpayers on a voluntary basis, and not on a forced basis, as it was before. Consequently, agricultural producers are given the right to choose whether to switch to paying agricultural tax or pay taxes in the usual way. 2) simplified taxation system;

The Simplified Taxation System (STS) is a special tax regime aimed at reducing the tax burden on small and medium-sized businesses, as well as facilitating and simplifying tax accounting and accounting. 3) the system of taxation in the form of a single tax on imputed income for certain types of activities; The taxation system in the form of a single tax on imputed income for certain types of activities (hereinafter referred to in this chapter as a single tax) may be applied by decision of a constituent entity of the Russian Federation 4) the taxation system when implementing production sharing agreements. A feature of this special tax regime is that its application does not provide for the introduction of any tax and the establishment of its elements. The norms of chapter 26.4 of the Tax Code of the Russian Federation determine only a special procedure for accounting for income and expenses when paying taxes and fees related to the general taxation regime.

The purpose of introducing a special taxation regime is to increase tax revenues to the country's budget system.

49) Postponement, installment payment of tax, grounds for their provision.

Deferral or installment payment of tax is a change in the deadline for paying tax, if there are grounds provided for in this chapter, for a period not exceeding one year, respectively, with a lump sum or staged payment of the amount of the debt. A deferral or installment plan for the payment of federal taxes in the part credited to the federal budget for a period of more than one year, but not exceeding three years, may be granted by decision of the Government of the Russian Federation. A deferral or installment plan for the payment of tax may be granted to an interested person whose financial position does not allow paying this tax within the prescribed period, however, there are sufficient grounds to believe that the possibility of paying such tax by the said person will arise during the period for which the deferral or installment plan is granted, if the presence of at least one of the following grounds: 1) causing damage to this person as a result of a natural disaster, technological disaster or other force majeure circumstances; 2) failure to provide (untimely provision) of budget allocations and (or) limits of budgetary obligations to the person concerned and (or) failure to communicate (untimely communication) of the maximum volume of financing of expenses to the interested person - the recipient of budgetary funds in an amount sufficient for the timely fulfillment by this person of the obligation to pay tax; 3) the threat of occurrence of signs of insolvency (bankruptcy) of the person concerned in the event of a one-time payment of tax by him; 4) the property status of an individual (excluding property, which, in accordance with the legislation of the Russian Federation, cannot be levied) excludes the possibility of a one-time tax payment; 5) production and (or) sale of goods, works or services by the person concerned is seasonal; 6) if there are grounds for granting a deferral or installment plan for the payment of taxes payable in connection with the movement of goods across the customs border of the Customs Union, established by the customs legislation of the Customs Union and the legislation of the Russian Federation on customs affairs.

50) Investment tax credit. The order and conditions of granting.
An investment tax credit may be granted to an organization that is a taxpayer of the relevant tax, if at least one of the following grounds exists: disabled people or protecting the environment from pollution by industrial waste; 2) implementation by this organization of implementation or innovation activities, including the creation of new or improvement of applied technologies, the creation of new types of raw materials or materials; 3) fulfillment by this organization of a particularly important order for the socio-economic development of the region or the provision by it of especially important services to the population.
2. An investment tax credit is granted: 1) on the grounds specified in subparagraph 1 of this article - for the amount of the credit, which is 30 percent of the cost of the equipment acquired by the interested organization, used exclusively for the purposes listed in this subparagraph; 2) on the grounds specified in subparagraphs 2 and 3 of this article - for the loan amounts determined by agreement between the authorized body and the organization concerned. 3. The grounds for obtaining an investment tax credit must be documented by the organization concerned. 4. An investment tax credit is provided on the basis of an organization's application and is drawn up by an agreement in the established form between the relevant authorized body and this organization. 5. The decision to grant an investment tax credit to an organization is made by the authorized body in agreement with the financial authorities (bodies of state off-budget funds) in accordance with Article 63 of this Code within one month from the date of receipt of the application. 6. An agreement on an investment tax credit must provide for the procedure for reducing tax payments and the amount of the loan. 7. The law of the constituent entity of the Russian Federation and the regulatory legal acts adopted by the representative bodies of local self-government for regional and local taxes, respectively, may establish other grounds and conditions for granting an investment tax credit, including the validity period of the investment tax credit and interest rates on the loan amount.

The taxation system of the Russian Federation provides for various forms of tax payment. According to the legislation, certain categories of taxpayers in Russia can enjoy special regimes.

Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

In some cases, they help reduce tax payments or simplify the procedure for tax assessments and tax reporting. Particularly relevant are special regimes for entrepreneurs creating small and medium-sized businesses.

What is the essence of the situation?

Special regimes in the taxation system can be used for certain categories of entrepreneurs.

It can be:

• producers of agricultural products can pay a single agricultural tax (abbreviated UAT);
• entrepreneurs and companies that comply with certain rules use the simplified taxation system (STS);
• enterprises and organizations engaged in certain types of business pay a single tax on imputed income (UTII);
• Investors who meet all production sharing conditions enjoy the benefits of preferential taxation;
• individual entrepreneurs, whose activities comply with the established rules, use patents and pay taxes according to special rules (SRT).

Special regimes, in contrast to the general taxation regime, provide some relief to individuals and legal entities engaged in small business. This is part of the state support for small businesses in Russia.

Types of special taxes

Here is the scheme for paying special tax regimes in the table:

Name of the special tax	Type of taxes paid	Object of taxation	tax rate	Tax payment deadlines
USN	Single tax	Total income income reduced by expenses incurred	From 5 to 15% (may be set by regional authorities)	Advance or final payments, 1 time per quarter - until the 25th day after the end of the quarter or once a year - until March 31 (for organizations) and until April 30 - for individual entrepreneurs
UTII	Single tax	imputed income	15%	Not later than 25 days from the end of the tax period - advance payments
PSN	Patent payment	Potential income from a certain type of activity for which a patent has been issued	6%	Depends on the duration of the patent
ESHN	Single tax	Income reduced by expenses incurred	6%	Advance payments - no later than 25 days after the end date of the tax period, until March 31 at the end of the year

The application of a special taxation regime does not relieve entrepreneurs from the obligation to pay income taxes for their employees.

The payments are made by the employer and are deducted from the employees' monthly remuneration.

Payment term - on the day of receipt of income or until the last day of the month for which wages are accrued.

The amount of personal income tax is:

• 13% - for persons who are considered tax residents;
• 30% - for those who are not tax resident.

Preferential tax regime

In cases where a production sharing agreement between the investor and the state is implemented, preferential taxation rules are applied. At the same time, a certain amount of taxes paid by the entrepreneur are returned.

A company can receive preferential taxation only if the following conditions are strictly met:

• Before the conclusion of the production sharing agreement, an auction was held for the right to use the subsoil;
• The state should have ownership of 32% or more from all products produced by this enterprise;
• With the improvement of the indicators of the attractiveness of investments in this enterprise, an even greater increase in the state's share is envisaged.

How to apply special tax regimes?

Special tax regimes have the following features:

• STS - the number of employees should be less than 100 people, income is less 60 million rubles, the company should not have branches and representative offices.
• UTII - applies only to certain types of activities listed in a special list, cannot be combined with other types of taxation.
• ESNH - is used for entrepreneurs engaged in the production of agricultural products and fisheries.
• PSN - is applied to the types of activities included in a certain list, does not involve the submission of tax returns, a separate patent is required for each type of activity, the amount of tax is set depending on the type of activity and does not depend on the income received.

The rules for applying special regimes in the general taxation system are somewhat different for different groups of taxpayers. It depends on whether the entrepreneur is a legal entity or an individual.

For IP

An advantage for an individual entrepreneur is the possibility of replacing each of the taxes with one of the special regimes.

You can replace this with a tax:

• on personal income (when the income is income from taxable activities);
• on the property of individuals (if it serves for work);
• value added - VAT (if it is received from transactions carried out in the course of entrepreneurial activity).

The amount of taxes when paying UTII may decrease under certain conditions. Individual entrepreneurs who do not hire employees have the right to reduce tax by the amount paid to the Pension Fund accounts - mandatory insurance contributions. These contributions must have already been transferred by the time the tax is paid.

Those individual entrepreneurs who have employees can also deduct a certain amount from the UTII tax. At the same time, insurance premiums paid for employees are taken into account, but not more than 50%.

When using the simplified tax system, the declaration is submitted by individual entrepreneurs before April 30 of the year following the reporting one.

Notification of the application of the UST is submitted by individual entrepreneurs at their place of residence within 30 days after the date of registration with the tax authority. The declaration is submitted by March 31 of the year following the reporting year.

PSN applies only to individual entrepreneurs, and the number of employees they should not exceed 15 people. For individual entrepreneurs, it is possible to combine other forms of taxation with the patent system.

For legal entities

Legal entities, when applying special regimes, have the opportunity not to pay certain types of taxes in the same way as individual entrepreneurs.

The list includes:

• Corporate income tax;
• Corporate property tax;
• Value Added Tax (VAT).

Legal entities must submit notifications and make payments at the location of organizations. This is one of the differences with individuals who pay taxes at their place of residence.

The preparation of income declarations and payment of taxes (except for UTII) are carried out by legal entities no later than March 31 of the year that comes after the reporting year.

UTII reports must be completed quarterly, no later than the 20th day of the month following the reporting quarter, payments - no later than the 25th day.

Features of the transition to special modes

The transition to special regimes is carried out by entrepreneurs voluntarily. The opportunity is given once a year. An application must be submitted to tax officials by December 31st.

It must be registered at the place of registration of the entrepreneur (for individual entrepreneurs) or at the location of the organization (for legal entities).

The exception is the transition to the patent system. Applicants must apply for 10 days or earlier before the patent becomes effective. Types of entrepreneurial activity with the possibility of obtaining a patent are given in a special list. The duration of this type of special tax regime may vary, but not more than one year. The timing of tax payments depends on how long the patent has been issued.

The patent system presupposes the fulfillment by the entrepreneur of certain conditions. If they are not fulfilled, he may lose the right to use it.

The right to a patent is forfeited if:

• during its validity, the amount of income of the entrepreneur from the beginning of the year reached or exceeded 60 million rubles;
• the total number of employees increased 15 .

Registration of a new patent is not allowed for those individual entrepreneurs who missed the deadlines for tax payments.

If the right to a patent is lost for any of these reasons, an application for its renewal cannot be filed until the end of the current year.

Tax payments under the SIT depend on the duration of the received patent:

• the patent is valid until 6 months- immediately after the start of the action for 25 days;
• the action will last more than 6 months– it is possible to split payments: one part, not less than a third of the total amount, must be paid no later than 25 days after opening, the rest no later than 30 days before its completion.

The transition to UTII is possible if the number of employees is less than 100 people and this type of tax is used in this region. At the same time, certain conditions must be met to allow this type of taxation to be used.

You can switch to the simplified tax system immediately during the registration of a taxpayer as an organization or as an individual entrepreneur. If the application was not written when submitting documents, another 30 days are given to make a decision on the choice of taxation system.

Pros and cons of special modes

The clear advantage of special tax regimes is clear. This is a simplification of tax and accounting reporting. There is no need for separate payments of taxes on income, property and VAT. They are being replaced by a single tax. For new entrepreneurs and small businesses, this means lower costs for accounting services.

Tax rates in special regimes are quite affordable even for novice businessmen, so their timely payment is not difficult.

The use of special regimes will be most beneficial for those entrepreneurs who deal with the end consumer - in the field of trade, provision of services, production and own processing of agricultural products.

It should be noted that special regimes for the calculation and payment of taxes have their drawbacks:

• The use of special modes has significant limitations; if certain conditions are not met, they cannot be used.
• Expenses incurred by the entrepreneur are taken into account only in one of these modes - in the simplified tax system.
• Special regimes do not provide for the payment of VAT, and this leads to the fact that large organizations often prefer to limit their cooperation with such taxpayers.
• Tax rates are equalized for different regions. The difference in income levels in areas with different numbers of consumers and with different income levels of clients is practically not taken into account.
• Special regimes do not provide any benefits for taxpayers.