Professional income tax or patent: a comparative analysis of two special tax regimes for the self-employed

Boboshko Diana

doi:doi:10.12737/article_5d6614de62ce79.84662511

Home / Journals / Auditor / Volume 5 Issue 8 / Professional income tax or patent: a comparative analysis of two special tax regimes for the self-employed

Professional income tax or patent: a comparative analysis of two special tax regimes for the self-employed

Submit manuscript

To cite

Citations:

PROFESSIONAL INCOME TAX OR PATENT: A COMPARATIVE ANALYSIS OF TWO SPECIAL TAX REGIMES FOR THE SELF-EMPLOYED

Journal: AUDITOR Volume 5 № 8 , 2019

Rubrics: TAXES AND TAXATION

Boboshko Diana ¹

Author and publication information

Authors:

1. NUST "MISiS" (Economics Department, associated professor)
from 01.01.2010 until now
Moscow,, Moscow, Russian Federation

Type:

Article

DOI:

https://doi.org/10.12737/article_5d6614de62ce79.84662511

Pages:

from 51 to 60

Status:

Published

Received:

21.06.2019

Accepted:

26.08.2019

Published:

03.09.2019

Subject area:

UDK 33 Экономика. Экономические науки
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
GRNTI 06.73 Финансовая наука. Денежные и налоговые теории. Кредитно-финансовые институты

Language:

Russian, English

Keywords:

self-employed, entrepreneur, patent, tax on professional income, mobile application «My tax»

Abstract and keywords

Abstract (English):
Th e article identifi es the advantages and disadvantages of the two tax regimes for self-employed citizens on the basis of a patent and income tax, defi nes the criteria for comparison, gives recommendations on their application, considering the specifi cs of regional legislation.

Keywords:
self-employed, entrepreneur, patent, tax on professional income, mobile application «My tax»

References

1. Grankova V. Kak agregatory pomogut FNS vyvesti samozanyatyh iz teni [Elektronnyy resurs] // Vedomosti. 2018. 28 sent. - URL: www.vedomosti.ru/management/articles/2018/09/28/782245-agregatori-pomogut-fns (data obrascheniya 21.06.2019).

2. Vychet na pokupku onlayn-KKT: 12 samyh chastyh voprosov [Elektronnyy resurs] // Klerk. URL: https://www.klerk.ru/buh/articles/472867/

3. Ezhemesyachnaya statisticheskaya informaciya o predstavlennyh fizicheskimi licami v nalogovye organy uvedomleniyah ob osuschestvlenii deyatel'nosti po okazaniyu uslug fizicheskim licam dlya lichnyh, domashnih i (ili) inyh podobnyh nuzhd. Federal'naya nalogovaya sluzhba. [Elektronnyy resurs]. URL: https://www.nalog.ru/rn77/related_activities/statistics_and_analytics/selfemployed/ (data obrascheniya 14.06.2019).

4. Zakon Respubliki Tatarstan ot 29 sentyabrya 2012 g. № 65-ZRT «O vvedenii na territorii Respubliki Tatarstan patentnoy sistemy nalogooblozheniya» (v redakcii Zakonov Respubliki Tatarstan ot 19.11.2015 № 95-ZRT, ot 31.05.2016 № 37-ZRT) Elektronnyy fond pravovoy i normativno-tehnicheskoy dokumentacii. (data obrascheniya 21.06.2019).

5. Zakon «O patentnoy sisteme nalogooblozheniya». Prinyat Postanovleniem Zakonodatel'nogo Sobraniya Kaluzhskoy oblasti ot 18 oktyabrya 2012 g. № 638 (v red. Zakonov Kaluzhskoy oblasti ot 27.11.2015 № 22-OZ, ot 07.11.2016 N 121-OZ). Federal'naya nalogovaya sluzhba [Elektronnyy resurs]. URL: nalog.ru/html/sites/www.rn40.nalog.ru/Patent/Zakon_328_OZ (data obrascheniya 21.06.2019).

6. Zakon g. Moskvy ot 18 marta 2015 g. № 10 "Ob ustanovlenii stavok nalogov dlya nalogoplatel'schikov, vpervye zaregistrirovannyh v kachestve individual'nyh predprinimateley i pereshedshih na uproschennuyu sistemu nalogooblozheniya i (ili) patentnuyu sistemu nalogooblozheniya» [Elektronnyy resurs] // Dostup sprav.-pravovoy sistemy «Garant». URL: https://www.garant.ru/products/ipo/prime/doc/70810136/

7. Zakon Moskovskoy oblasti ot 6 noyabrya 2012 goda N 164/2012-OZ «O patentnoy sisteme nalogooblozheniya na territorii Moskovskoy oblasti» (s izmeneniyami na 23 oktyabrya 2017 goda) [Elektronnyy resurs] // Elektronnyy fond pravovoy i normativno-tehnicheskoy dokumentacii.. http://docs.cntd.ru/document/537925653 (data obrascheniya 21.06.2019).

8. Zakon o samozanyatyh grazhdanah: poslednie novosti i istoriya prinyatiya [Elektronnyy resurs] // Samozanyat.ru. URL: https://samozanyat.ru/zakon-o-samozanyatyh-grazhdanah-rossii#i (data obrascheniya 14.06.2019).

9. Petuhova L., Ganzhur E. Doroga na svet: smozhet li FNS vyvesti samozanyatyh iz teni [Elektronnyy resurs] // Forbs. URL: https://www.forbes.ru/finansy-i-investicii/373337-nizkiy-nalog-ne-privlek-samozanyatyh-oni-ostalis-v-teni (data obrascheniya 21.06.2019)

10. Mishustin nazval chislo zaregistrirovavshihsya samozanyatyh //Vedomsti. 27 fevralya 2019 [Elektronnyy resurs] https://www.vedomosti.ru/economics/news/2019/02/27/795286-mishustin-samozanyatih (data obrascheniya 21.06.2019).

11. Nalog na professional'nyy dohod. Federal'naya nalogovaya sluzhba [Elektronnyy resurs]. URL: https://npd.nalog.ru/ (data obrascheniya 14.06.2019).

12. Nalogovyy kodeks Rossiyskoy Federacii (chast' vtoraya) ot 05.08.2000 № 117-FZ (red. ot 06.06.2019). Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus» [Elektronnyy resurs]. URL: http://www.consultant.ru/document/cons_doc_LAW_28165/625f7f7ad302ab285fe87457521eb265c7dbee3c/ (data obrascheniya 14.06.2019)

13. Nikolaeva Dar'ya, Visloguzov Vadim. Centr zaplatit za samozanyatyh [Elektronnyy resurs] // Gazeta «Kommersant'» № 231 ot 12.12.2017. URL: https://www.kommersant.ru/doc/3494232 (data obrascheniya 21.06.2019)

14. Pravovoe regulirovanie samozanyatyh grazhdan po GK i TK RF [Elektronnyy resurs] // Tvoe delo online. URL: https://tvoedelo.online/samozanyatye/pravovoe-regulirovanie-samozanyatyh-grazhdan (data obrascheniya 14.06.2019).

15. Rasporyazhenie Pravitel'stva RF ot 27 yanvarya 2015 g. № 98-r O plane pervoocherednyh meropriyatiy po obespecheniyu ustoychivogo razvitiya ekonomiki i social'noy stabil'nosti v 2015 g. (s izmeneniyami i dopolneniyami ot 16 iyulya 2015 goda) [Elektronnyy resurs] // Dostup iz sprav.-pravovoy sistemy «Garant». URL: https://base.garant.ru/70852914/ (data obrascheniya 21.06.2019).

16. Regiony dolozhili Maksimu Oreshkinu o hode realizacii nacional'nogo proekta po podderzhke MSP. Ministerstvo ekonomicheskogo razvitiya RF [Elektronnyy resurs]. URL: http://economy.gov.ru/minec/about/structure/depinvest/2019040201 (data obrascheniya 14.06.2019).

17. Sidorova E.Yu., Boboshko D.Yu. Nalogi i nalogooblozhenie: uchebnik. - M. : INFRA-M, 2019. - 235 s.

18. Stan'te samozanyatym so Sberbankom. PAO «Sberbank» [Elektronnyy resurs]. URL: https://www.sberbank.ru/ru/svoedelo (data obrascheniya 14.06.2019).

19. Federal'nyy zakon ot 27.11.2018 № 422-FZ «O provedenii eksperimenta po ustanovleniyu special'nogo nalogovogo rezhima "Nalog na professional'nyy dohod" v gorode federal'nogo znacheniya Moskve, v Moskovskoy i Kaluzhskoy oblastyah, a takzhe v Respublike Tatarstan (Tatarstan)» [Elektronnyy resurs] // Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus». URL: http://www.consultant.ru/law/hotdocs/55771.html/ (data obrascheniya 14.06.2019).

20. Federal'nyy zakon ot 30.11.2016 № 401-FZ (red. ot 27.11.2018) «O vnesenii izmeneniy v chasti pervuyu i vtoruyu Nalogovogo kodeksa Rossiyskoy Federacii i otdel'nye zakonodatel'nye akty Rossiyskoy Federacii» [Elektronnyy resurs] // Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus». URL: http://www.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=207915#0678571942603239 (data obrascheniya 14.06.2019).

Submit manuscript

To cite

Citations:

Confirmation

Регистрация