Патенты для медиумов и эскорта

Фото rugrad.eu

{"ID":"1205355","~ID":"1205355","TAGS":"патент, налоги, предприниматели, аренда, жилье, хостел, малый бизнес, эскорт, астрологи, медиумы, ритуальный бизнес","~TAGS":"патент, налоги, предприниматели, аренда, жилье, хостел, малый бизнес, эскорт, астрологи, медиумы, ритуальный бизнес","NAME":"Патенты для медиумов и эскорта","~NAME":"Патенты для медиумов и эскорта","IBLOCK_ID":"54","~IBLOCK_ID":"54","IBLOCK_SECTION_ID":"829","~IBLOCK_SECTION_ID":"829","DETAIL_TEXT":"\u003Cp\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n \u003Cspan class=\u0022under-head\u0022\u003E Облдума приняла новую версию закона о патентной системе налогообложения (ПСН) в Калининградской области. Его предыдущий вариант, основанный на законе 2013 года, морально устарел и не включал многие допустимые виды деятельности. С другой стороны региональные власти 7 лет не повышали налоговую базу патентной системы, величину так называемого потенциально возможного дохода. Поправки, утвержденные на \u003Ca href=\u0022http:\/\/rugrad.eu\/news\/1205240\/\u0022\u003Eвнеочередном заседании Облдумы 23 ноября\u003C\/a\u003E, исправляют оба этих упущения. RUGRAD.EU ознакомился с финальной версией законопроекта, отправленного на подпись губернатору.\u003C\/span\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n \u003Cbr\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t «Мы принимаем закон в ускоренном темпе, с тем чтобы дать предпринимателям возможность заявиться в налоговые органы до 1 декабря и сообщить, на каком режиме они будут работать после отмены ЕНВД, —представил поправки председатель бюджетного комитета \u003Cb\u003EВиталий Фролов\u003C\/b\u003E.\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Тезис, что региональные власти надеются на переход плательщиков ЕНВД на патентную систему после отмены единого налога на вмененный доход, депутаты \u003Ca href=\u0022https:\/\/rugrad.eu\/news\/1199941\/\u0022\u003Eозвучивали\u003C\/a\u003E и ранее. Однако, судя по словам Фролова, для подачи заявлений у тех, кто заинтересован в переходе на патент, осталось меньше недели. На самом деле это можно сделать в любое время, но не позднее, чем за 10 дней до начала осуществления деятельности, в соответствии с положениями Налогового кодекса РФ.\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Авторы нового законопроекта существенно расширили перечень видов деятельности, которые можно вести в регионе в режиме ПСН. Действующая его редакция насчитывает 65 пунктов, новая — 82. Некоторые «новые» виды деятельности и ранее упоминались в составе комплекса «потребительских услуг населению». Другие — вошли в список впервые. К их числу нужно отнести сдачу внаем арендованной жилой и нежилой недвижимости, деятельность платных парковок, ландшафтный дизайн, дополнительное образование для детей и взрослых, деятельность по предоставлению мест для временного проживания.\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n \u003Cimg width=\u0022100%\u0022 src=\u0022\/upload\/medialibrary\/b4a\/b4a8564a24e3d021630432bc53542734.jpg\u0022 align=\u0022bottom\u0022\u003E\u003Cbr\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n \u003Cbr\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Налоговый кодекс России дает регионам право открыть доступ к патентной системе для тех видов предпринимательства, которые могут и не упоминаться федеральными законодателями, но просто не связаны с продажей подакцизной или маркированной продукции. Вероятно, на этом основании в расширенный перечень видов деятельности, на которые в Калининградской области можно получить патент, впервые вошла «деятельность астрологов и медиумов; социальные услуги, такие как услуги эскорта, бюро знакомств и брачных агентств».\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Налоговая служба предоставляет бизнесу патент на срок от одного месяца до года. При этом фактически полученный предпринимателем доход не имеет значения при исчислении налога. На него будет влиять только сумма потенциально возможного дохода по всем видам деятельности, которые ведет владелец патента, налоговая ставка — 6 % по общим правилам, из которых есть несколько исключений, и количество дней, в течение которых работает ИП.\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t В 2021 году в Калининградской области будет применяться «нулевая» ставка для тех индивидуальных предпринимателей, которые впервые заявят о себе как использующие патентную систему. Для тех, кто уже работает по патенту, налоговая база в 2021 году будет рассчитываться с понижающим коэффициентом 0,7. Начиная с 2022 года величина этого коэффициента будет зависеть от места ведения бизнеса. В восточных районах области это 0,4. В Калининграде, Гурьевске и Светлогорске налоговую базу предлагают считать без понижений.\u0026nbsp;\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Налог на патент должен поступать в бюджеты муниципальных образований по месту осуществления деятельности предпринимателя. Это означает, что предприниматель с патентом на оказание ритуальных услуг в Мамоново, не должен действовать по нему в Светлогорске. Для этого нужно заявиться на новый патент и отдельно уплатить по нему налоги.\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n \u003Cimg width=\u0022100%\u0022 src=\u0022\/upload\/medialibrary\/810\/810852056bcf6291d05f66b2f6492196.jpg\u0022 align=\u0022bottom\u0022\u003E\u003Cbr\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n \u003Cbr\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Отдельный блок поправок вводит ограничения на доступ к патентной системе для некоторых предпринимателей. Так, общая площадь недвижимости, которую можно сдавать в аренду по патенту, не должна превышать 3 тыс. кв. м\u0026nbsp; (по действующему закону может превышать 4 тыс. кв. м), а количество точек в сети общепита, учредитель которого применяет ПСН, не может быть больше 10.\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t \u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n \u003Ci\u003EТекст: Мария Пустовая\u003Cbr\u003E\r\n\t Фото: RUGRAD.EU\u0026nbsp;\u003C\/i\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\u003C\/p\u003E\r\n \u003Cbr\u003E","~DETAIL_TEXT":"\u003Cp\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n \u003Cspan class=\u0022under-head\u0022\u003E Облдума приняла новую версию закона о патентной системе налогообложения (ПСН) в Калининградской области. Его предыдущий вариант, основанный на законе 2013 года, морально устарел и не включал многие допустимые виды деятельности. С другой стороны региональные власти 7 лет не повышали налоговую базу патентной системы, величину так называемого потенциально возможного дохода. Поправки, утвержденные на \u003Ca href=\u0022http:\/\/rugrad.eu\/news\/1205240\/\u0022\u003Eвнеочередном заседании Облдумы 23 ноября\u003C\/a\u003E, исправляют оба этих упущения. RUGRAD.EU ознакомился с финальной версией законопроекта, отправленного на подпись губернатору.\u003C\/span\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n \u003Cbr\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t «Мы принимаем закон в ускоренном темпе, с тем чтобы дать предпринимателям возможность заявиться в налоговые органы до 1 декабря и сообщить, на каком режиме они будут работать после отмены ЕНВД, —представил поправки председатель бюджетного комитета \u003Cb\u003EВиталий Фролов\u003C\/b\u003E.\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Тезис, что региональные власти надеются на переход плательщиков ЕНВД на патентную систему после отмены единого налога на вмененный доход, депутаты \u003Ca href=\u0022https:\/\/rugrad.eu\/news\/1199941\/\u0022\u003Eозвучивали\u003C\/a\u003E и ранее. Однако, судя по словам Фролова, для подачи заявлений у тех, кто заинтересован в переходе на патент, осталось меньше недели. На самом деле это можно сделать в любое время, но не позднее, чем за 10 дней до начала осуществления деятельности, в соответствии с положениями Налогового кодекса РФ.\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Авторы нового законопроекта существенно расширили перечень видов деятельности, которые можно вести в регионе в режиме ПСН. Действующая его редакция насчитывает 65 пунктов, новая — 82. Некоторые «новые» виды деятельности и ранее упоминались в составе комплекса «потребительских услуг населению». Другие — вошли в список впервые. К их числу нужно отнести сдачу внаем арендованной жилой и нежилой недвижимости, деятельность платных парковок, ландшафтный дизайн, дополнительное образование для детей и взрослых, деятельность по предоставлению мест для временного проживания.\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n \u003Cimg width=\u0022100%\u0022 src=\u0022\/upload\/medialibrary\/b4a\/b4a8564a24e3d021630432bc53542734.jpg\u0022 align=\u0022bottom\u0022\u003E\u003Cbr\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n \u003Cbr\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Налоговый кодекс России дает регионам право открыть доступ к патентной системе для тех видов предпринимательства, которые могут и не упоминаться федеральными законодателями, но просто не связаны с продажей подакцизной или маркированной продукции. Вероятно, на этом основании в расширенный перечень видов деятельности, на которые в Калининградской области можно получить патент, впервые вошла «деятельность астрологов и медиумов; социальные услуги, такие как услуги эскорта, бюро знакомств и брачных агентств».\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Налоговая служба предоставляет бизнесу патент на срок от одного месяца до года. При этом фактически полученный предпринимателем доход не имеет значения при исчислении налога. На него будет влиять только сумма потенциально возможного дохода по всем видам деятельности, которые ведет владелец патента, налоговая ставка — 6 % по общим правилам, из которых есть несколько исключений, и количество дней, в течение которых работает ИП.\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t В 2021 году в Калининградской области будет применяться «нулевая» ставка для тех индивидуальных предпринимателей, которые впервые заявят о себе как использующие патентную систему. Для тех, кто уже работает по патенту, налоговая база в 2021 году будет рассчитываться с понижающим коэффициентом 0,7. Начиная с 2022 года величина этого коэффициента будет зависеть от места ведения бизнеса. В восточных районах области это 0,4. В Калининграде, Гурьевске и Светлогорске налоговую базу предлагают считать без понижений.\u0026nbsp;\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Налог на патент должен поступать в бюджеты муниципальных образований по месту осуществления деятельности предпринимателя. Это означает, что предприниматель с патентом на оказание ритуальных услуг в Мамоново, не должен действовать по нему в Светлогорске. Для этого нужно заявиться на новый патент и отдельно уплатить по нему налоги.\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n \u003Cimg width=\u0022100%\u0022 src=\u0022\/upload\/medialibrary\/810\/810852056bcf6291d05f66b2f6492196.jpg\u0022 align=\u0022bottom\u0022\u003E\u003Cbr\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n \u003Cbr\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Отдельный блок поправок вводит ограничения на доступ к патентной системе для некоторых предпринимателей. Так, общая площадь недвижимости, которую можно сдавать в аренду по патенту, не должна превышать 3 тыс. кв. м\u0026nbsp; (по действующему закону может превышать 4 тыс. кв. м), а количество точек в сети общепита, учредитель которого применяет ПСН, не может быть больше 10.\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t \u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n \u003Ci\u003EТекст: Мария Пустовая\u003Cbr\u003E\r\n\t Фото: RUGRAD.EU\u0026nbsp;\u003C\/i\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\u003C\/p\u003E\r\n \u003Cbr\u003E","DETAIL_TEXT_TYPE":"html","~DETAIL_TEXT_TYPE":"html","PREVIEW_TEXT":"Облдума приняла новый вариант закона о патентной системе в Калининградской области. Начиная с 2022 года величина понижающего коэффициента будет зависеть от места ведения бизнеса. ","~PREVIEW_TEXT":"Облдума приняла новый вариант закона о патентной системе в Калининградской области. Начиная с 2022 года величина понижающего коэффициента будет зависеть от места ведения бизнеса. 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