С 2013 года вводится патентная система налогообложения, призванная заменить «вмененку»

Фото rugrad.eu

{"ID":"519449","~ID":"519449","TAGS":"патентная система налогообложения, калининградская область, виктор порембский","~TAGS":"патентная система налогообложения, калининградская область, виктор порембский","NAME":"С 2013 года вводится патентная система налогообложения, призванная заменить «вмененку»","~NAME":"С 2013 года вводится патентная система налогообложения, призванная заменить «вмененку»","IBLOCK_ID":"54","~IBLOCK_ID":"54","IBLOCK_SECTION_ID":"829","~IBLOCK_SECTION_ID":"829","DETAIL_TEXT":"\r\n\u003Cp\u003EС 2013 года индивидуальные предприниматели смогут перейти на патентную систему налогообложения. Суть ее сводится к тому, что предприниматель будет платить 6% от так называемого потенциально возможного годового дохода. Об этом сегодня шла речь в ходе брифинга министра финансов Виктора Порембского в областном правительстве. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E По словам министра финансов, 25 июня 2012 года был принят федеральный закон, который вносит изменения в Налоговый кодекс. \u0026laquo;Отдельной главой Налогового кодекса устанавливается специальный налоговый режим на основе патентной системы. Фактически эта система в обязательном порядке вводится на всей территории России. Налоговый режим распространяется на индивидуальных предпринимателей, при этом сделаны ограничения по объему дохода - не более 60 млн руб. в год. Сделаны ограничения по численности наемных работников - не более 15 человек, ограничения по виду экономической деятельности. На федеральном уровне новая система налогообложения вводится в отношении 47 видов деятельности, это обязательный минимум. Хотя регионы могут дифференцировать отдельные виды деятельности или устанавливать дополнительный перечень видов деятельности, относящийся к бытовым услугам\u0026raquo;, - рассказал Виктор Порембский. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E По словам министра, размер потенциального дохода определяется на региональном уровне в отношении каждого направления деятельности и зависит от численности работников, транспортных средств, а для розничной торговли, общепита и сдачи в аренду недвижимости - от числа обособленных объектов. \u0026laquo;Я хочу отметить, что 6% - это самая низкая налоговая ставка в специальных режимах налогообложения. Такая же ставка применяется в упрощенной системе налогообложения, но в отношении оборота предприятий\u0026raquo;, - отметил министр финансов. Минимальный размер потенциального годового дохода не должен быть меньше 100 тыс. руб., а максимальный составляет 1 млн руб. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E При этом на региональном уровне можно увеличить максимальный потенциальный доход по отдельным видам деятельности в 3-10 раз. С 2014 года уровень потенциального дохода будет ежегодно индексироваться. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E \u0026laquo;Патентная система потенциально заменит налог на вмененный доход и обеспечит достаточный уровень дохода местных бюджетов. На сегодняшний день по налогу на вмененный доход местные бюджеты получают около 700 млн руб. в год. Таким образом, потенциал патентной системы должен ориентироваться на эти суммы\u0026raquo;, - сообщил министр. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E В настоящее время переход на \u0026laquo;патентную упрощенку\u0026raquo; является добровольным, однако стоит принять во внимание то, что в 2018 году действующая упрощенная система налогообложения (ЕНВД) будет отменена. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Также чиновник выразил надежду, что патентная система будет стимулировать легализацию отдельных видов экономической деятельности. По словам министра, пределы потенциально возможного дохода \u0026laquo;должны быть необременительны для предпринимателя и стимулировать эту легализацию\u0026raquo;. \u003C\/p\u003E\r\n ","~DETAIL_TEXT":"\r\n\u003Cp\u003EС 2013 года индивидуальные предприниматели смогут перейти на патентную систему налогообложения. Суть ее сводится к тому, что предприниматель будет платить 6% от так называемого потенциально возможного годового дохода. Об этом сегодня шла речь в ходе брифинга министра финансов Виктора Порембского в областном правительстве. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E По словам министра финансов, 25 июня 2012 года был принят федеральный закон, который вносит изменения в Налоговый кодекс. \u0026laquo;Отдельной главой Налогового кодекса устанавливается специальный налоговый режим на основе патентной системы. Фактически эта система в обязательном порядке вводится на всей территории России. Налоговый режим распространяется на индивидуальных предпринимателей, при этом сделаны ограничения по объему дохода - не более 60 млн руб. в год. Сделаны ограничения по численности наемных работников - не более 15 человек, ограничения по виду экономической деятельности. На федеральном уровне новая система налогообложения вводится в отношении 47 видов деятельности, это обязательный минимум. Хотя регионы могут дифференцировать отдельные виды деятельности или устанавливать дополнительный перечень видов деятельности, относящийся к бытовым услугам\u0026raquo;, - рассказал Виктор Порембский. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E По словам министра, размер потенциального дохода определяется на региональном уровне в отношении каждого направления деятельности и зависит от численности работников, транспортных средств, а для розничной торговли, общепита и сдачи в аренду недвижимости - от числа обособленных объектов. \u0026laquo;Я хочу отметить, что 6% - это самая низкая налоговая ставка в специальных режимах налогообложения. Такая же ставка применяется в упрощенной системе налогообложения, но в отношении оборота предприятий\u0026raquo;, - отметил министр финансов. Минимальный размер потенциального годового дохода не должен быть меньше 100 тыс. руб., а максимальный составляет 1 млн руб. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E При этом на региональном уровне можно увеличить максимальный потенциальный доход по отдельным видам деятельности в 3-10 раз. С 2014 года уровень потенциального дохода будет ежегодно индексироваться. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E \u0026laquo;Патентная система потенциально заменит налог на вмененный доход и обеспечит достаточный уровень дохода местных бюджетов. На сегодняшний день по налогу на вмененный доход местные бюджеты получают около 700 млн руб. в год. Таким образом, потенциал патентной системы должен ориентироваться на эти суммы\u0026raquo;, - сообщил министр. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E В настоящее время переход на \u0026laquo;патентную упрощенку\u0026raquo; является добровольным, однако стоит принять во внимание то, что в 2018 году действующая упрощенная система налогообложения (ЕНВД) будет отменена. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Также чиновник выразил надежду, что патентная система будет стимулировать легализацию отдельных видов экономической деятельности. По словам министра, пределы потенциально возможного дохода \u0026laquo;должны быть необременительны для предпринимателя и стимулировать эту легализацию\u0026raquo;. \u003C\/p\u003E\r\n ","DETAIL_TEXT_TYPE":"html","~DETAIL_TEXT_TYPE":"html","PREVIEW_TEXT":"При новом режиме налоговая ставка составит 6\u0026#37; от «потенциально возможного годового дохода», который будет рассчитываться в зависимости от вида деятельности.","~PREVIEW_TEXT":"При новом режиме налоговая ставка составит 6% от «потенциально возможного годового дохода», который будет рассчитываться в зависимости от вида деятельности.","PREVIEW_TEXT_TYPE":"text","~PREVIEW_TEXT_TYPE":"text","DETAIL_PICTURE":{"ID":"268762","TIMESTAMP_X":"31.01.2015 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