Pūnaehana ʻauhau patent (PSN) no nā ʻoihana hoʻokahi ma 2022

"E hoʻopau i kahi patent a ʻaʻohe ʻeha me ka hōʻike!" - hāʻawi pinepine ʻia kēlā ʻōlelo aʻo i nā neophytes o ka ʻoihana. He mea maʻalahi loa ia no nā mea kuleana hoʻokahi e hoʻomaka nei i kā lākou ʻoihana ponoʻī e hana ma ka PSN - ʻo ia hoʻi, ka "patent taxation system". Ua uku i ka ʻauhau paʻa i ka mokuʻāina a ʻaʻohe dute hou. Inā mākou e huki i kahi hoʻohālikelike me nā lawelawe hou, a laila ua like ia me ke kau inoa ʻana i ke kahe: uku ʻoe a hoʻolohe i ke mele. Me ka loio ʻo Irina Minina, e kamaʻilio mākou e pili ana i nā hiʻohiʻona o ka ʻōnaehana ʻauhau patent (PST) no nā ʻoihana pilikino i 2022.

He aha ka ʻōnaehana ʻauhau patent no kēlā me kēia ʻoihana

ʻO ka ʻōnaehana ʻauhau patent (i hoʻopau ʻia ʻo PSN) he ʻauhau ʻauhau kūikawā, no ka poʻe ʻoihana hoʻokahi i manaʻo ʻia he makemake. Hoʻokuʻu ʻia ka mea ʻoihana mai ka uku ʻana i ka ʻauhau, akā ma ka hoʻihoʻi ʻana e uku no ka hana ma kahi patent - he nui paʻa. Heluhelu ʻia kēlā me kēia ʻano hana a me ka ʻāina kahi i hoʻopaʻa inoa ʻia ai ka mea ʻoihana.

ʻAʻole pāpā ʻia ka mea ʻoihana mai ke kūʻai ʻana i kekahi mau patent no nā hana like ʻole. A hui pū i ka PSN me nā ʻauhau ʻauhau ʻē aʻe. ʻAʻole hiki i nā hui kānāwai ʻē aʻe - nā hui (LLC) - ke hana ma kahi patent. Ua hoʻokomo mua ʻia ka PSN ma 2013.

Nā hiʻohiʻona o ka noi ʻana i nā patent no IP

Kānāwai e pili ana i nā patent no IP

The patent system is described in the second part of the Tax Code of the Federation (TC RF) in Chapter 26.5 “Patent Taxation System”¹. Each region of the Federation has a local law on PSN, which clarifies some provisions of the federal law in a particular territory. For example, it sets the size of the tax base.

ʻO nā ʻano hana ma kahi patent no nā ʻoihana hoʻokahi

Aia kahi papa inoa federal o nā hana o nā mea 80 - ma nā huaʻōlelo ʻē aʻe, he aha ka mea e hiki ai i kahi ʻoihana ke hana - kahi i loaʻa ai kahi patent. ʻO ka hiʻohiʻona o ka PSN no nā ʻoihana pilikino i ko mākou ʻāina ʻo ia ka mea ma mua o ka ʻāina, ma ka makemake, i hoʻokomo i nā patent ma kāna ʻāina. Ma 2022, loaʻa ka PSN ma ka ʻāina holoʻokoʻa. Eia kekahi, ua hāʻawi ʻia nā wahi i ka mana e hoʻohui i ka papa inoa o nā hana.

Ua like like nā papa inoa ʻāina me ka papa inoa federal, akā he mau ʻokoʻa iki. No ka laʻana, ma ka ʻāina ʻo Tver hiki iā ʻoe ke kūʻai i kahi patent no ka "hoʻoponopono o nā moku a me nā moku"², a ma Chelyabinsk wale nō no ka "hana ʻana a me ka hoʻoponopono ʻana i nā waʻa lāʻau ma ke kauoha pākahi o ka heluna kanaka"³.

He liʻiliʻi nā ʻokoʻa. Ke hoʻāʻo nei nā luna kūloko i ke ʻano a hoʻohui koke i nā wahi hou o ka ʻoihana IP i nā ʻano ʻae ʻia.

ʻAno ʻae ʻia

He 80 mau ʻano hana ma ka Tax Code⁴ - kālepa kūʻai kūʻai, nā lawelawe hale i ka heluna kanaka, ka lawe ʻana i nā waiwai a me nā mea kaʻa a me kekahi mau ʻano hana.

Hiki ke loaʻa kahi papa inoa piha o nā hana i ʻae ʻia no kāu wahi:

• ma ka pūnaewele FTS. No ka hana ʻana i kēia, koho i ka ʻāina i makemake ʻia, ka ʻaoʻao "Patent taxation system" a me ka mea "Peculiarities of regional legislation";
• E ʻimi i ke kānāwai PSN ma ka pūnaewele o kāu ʻahaʻōlelo kūloko.

Nā ʻano ʻano kapu

ʻAʻole hiki iā ʻoe ke noi no kahi patent no:

• ka hana ʻana i nā mea hiki ke hoʻokuʻu ʻia (ka waiʻona, nā huahana paka);
• ka ʻohi ʻana a me ke kūʻai ʻana i nā minerala;
• kahi hale kūʻai a i ʻole kahi meaʻai, inā loaʻa iā lākou kahi papahele kālepa ma mua o 150 m²;
• ka lawelawe ʻana i ke kālepa kūʻai nui a me ke kālepa ma lalo o nā ʻaelike hoʻolako;
• ka lawe ʻana i nā kaʻa a me nā ukana i mua o 20 mau kaʻa i loko o nā ʻauwaʻa;
• nā hana me nā palekana (no ka laʻana, inā hāʻawi ʻoe i nā lawelawe brokerage);
• ka hoʻolako ʻana i ka hōʻaiʻē a me nā lawelawe kālā ʻē aʻe;
• hoʻokele hilinaʻi o ka waiwai (no ka laʻana, inā loaʻa iā ʻoe kahi hui hoʻokele e hoʻolimalima ana i nā hale i nā mea nona ka pono a loaʻa iā ʻoe ka pākēneka no kēia).

ʻAʻole kūpono ʻo PSN no ka poʻe e hana ana ma lalo o kahi ʻaelike pili maʻalahi. ʻO nā kapu a pau⁵ specified in article 346.43 of the Tax Code of the Federation, part 6.

ʻO ke kumukūʻai o kahi patent no kahi ʻoihana hoʻokahi no hoʻokahi makahiki

Uku patent E ka makahiki helu ʻia e like me ke ʻano:

kumu ʻauhau X ka helu ʻauhau = waiwai patent.

Inā kūʻai ʻoe i kahi patent, no ka laʻana, no ka mahina 1, ua hoʻololi ʻia ka helu o nā lā i ke kumu.

• Hoʻopili ka waihona ʻauhau ʻaʻole maoli, akā loaʻa ka loaʻa kālā o ka ʻoihana. ʻOiai inā ʻoi aku ka nui o ka loaʻa kālā i ka hopena, a laila ʻaʻole ʻoe e uku i kekahi mea keu.

  Ma kahi'āpana, hiki ke loaʻa ka loaʻa kālā he 1 miliona rubles i ka makahiki, ma kahi'ē aʻe - 500 rubles. Hoʻonohonoho ʻia e nā mana o kēlā me kēia māhele kūʻokoʻa. Hiki ke hilinaʻi i kekahi kūlanakauhale, ka helu o nā limahana ma ka moku'āina, ka helu o nā puka waho a me nā kumu ʻē aʻe. Hoʻopili ʻia kahi papa me ka loaʻa kālā i ke kānāwai kūloko "Ma ka ʻōnaehana patent o ka ʻauhau."

• ʻO ka auhau he 6%. Ma mua 31 Kekemapa 2023 makahiki ma kekahi mau ʻāina he mau lā hoʻomaha ʻauhau - he 0%. Hiki ke loaʻa iā ia e nā poʻe ʻoihana hoʻokahi ma PSN i hoʻopaʻa inoa mua me ka keʻena ʻauhau a hoʻomaka e hana ma ke kahua o nā lawelawe pilikino i ka heluna kanaka, ma ka ʻoihana, ka pilikanaka a i ʻole ka ʻepekema.

• ʻO ka hopena, hiki ke ʻokoʻa loa ke kumukūʻai o kahi patent: mai 0 (inā ʻoi aku ka maikaʻi o ka mālama ʻana) i 100 rubles a ʻoi aku.

Helu la'ana

Ua wehe kekahi kanaka kālepa mai Bashkiria i kahi salona lauoho ma Ufa. ʻAʻole ʻo ia e hoʻolimalima i nā limahana. Pono ʻo ia e uku iā PSN. E hoʻololi i nā waiwai i loko o ke kumu.

ʻO ka waihona ʻauhau, ʻo ia hoʻi, ka loaʻa kālā no ka poʻe lauoho lauoho ma ke kānāwai kūloko, he 270 rubles. Akā no Ufa, ua hoʻonui ʻia kēia waiwai e 000. Ua kākau ʻia kēia ma ke kānāwai kūloko. No laila, ʻo ke kumu he 1,5 mau rubles.

ʻO ka auhau he 6%.

RUB 405 X 000% = 6 mau rubles. e kūʻai i kahi patent no hoʻokahi makahiki.

Hiki iā ʻoe ke helu wikiwiki i ke kumukūʻai o kahi patent no kahi ʻoihana pilikino no hoʻokahi makahiki a i ʻole kekahi manawa ʻē aʻe me ka hoʻohana ʻana i ka helu ʻauhau ma ka pūnaewele o ka Federal Tax Service.

Pehea e noi ai i kahi patent no kahi ʻoihana pilikino ma 2022

1. E koho i kahi ʻōnaehana ʻauhau kumu

ʻO ka patent kahi ʻano superstructure i kekahi ʻōnaehana ʻauhau. No ka hoʻomaka ʻana, pono e koho ka mea ʻoihana hoʻokahi inā e hana ʻo ia ma kahi ʻōnaehana ʻauhau nui (DOS) a i ʻole maʻalahi (STS). ʻOi aku ka maikaʻi o ka hoʻopaʻa inoa ʻana iā USN. No ka mea, inā loaʻa iā ʻoe ka loaʻa kālā mai nā hana i uhi ʻole ʻia e ka patent, ʻaʻole pono ʻoe e waiho i nā hōʻike e like me ka DOS.

No ka laʻana, lawe ʻoe i nā mea kaʻa ma luna o ka moku a ua kūʻai aku ʻoe i kahi patent no kēia hana. ʻEā, ua ʻike ʻia kahi kauoha hoʻouna. Pono ʻo ia i kāna patent ponoʻī, akā hoʻokahi manawa ke kauoha a ʻaʻohe makemake e kūʻai iā PSN no ia. Pono ʻo DOS e hoʻouna i nā hōʻike, uku i ka VAT a me ka ʻauhau loaʻa. Ma ka ʻōnaehana ʻauhau maʻalahi - kahi hoʻolaha maʻamau a me ka ʻauhau 6%.

2. E nānā inā kūpono kāu ʻoihana no ka palapala patent

Ma luna, ua kamaʻilio mākou e pili ana i nā ʻano hana i hāʻule ma lalo o ka patent. Aia ma mua o 80 o lākou, a loaʻa paha i kēlā me kēia māhele kona iho. Ma keʻano laulā, ʻo ka hapa nui o nā lawelawe maʻamau i ka heluna kanaka a me nā ʻano kālepa e kūpono i kahi patent. Mai poina e pili ana i ke kānāwai: ʻaʻole hiki i kahi ʻoihana hoʻokahi ke loaʻa ma mua o 15 mau limahana ma ka mokuʻāina, a ʻaʻole pono ka loaʻa kālā makahiki ma mua o 60 miliona rubles.

3. E hoʻouna i nā palapala i ke keʻena ʻauhau

Hiki iā ʻoe ke hele i ka Federal Tax Service ma ke kino, a i ʻole he ʻelele me ka mana notarized o ka loio, a i ʻole e hoʻouna i nā mea āpau ma kāu moʻokāki pilikino.

Pono e waiho ʻia kahi palapala noi no ka hoʻololi ʻana i ka PNS 10 la ma mua o ka hoʻomaka ʻana i kahi ʻoihana. ʻElua mau palapala noi, kūpono nā mea ʻelua. 

Hoʻoiho i ka palapala noi mua.

Hoʻoiho i ka palapala noi ʻelua.

4. E kali no ka pane

He ʻelima mau lā e pane ai nā luna ʻauhau: e ʻae anei i ka mea kālepa e hoʻololi i kahi patent a hoʻouna paha i kahi hōʻole.

5. E uku no ka patent

Inā kūpono ka patent a hiki i 6 mau mahina: pono e uku ʻia ma mua o ka lā pau o ka patent.

Patent no ka manawa o 6 a 12 mahina: i nā lā 90 mua mai ka hoʻomaka ʻana o ka patent, uku ʻia ka ⅓ o ke kumukūʻai o ka patent a ʻo ke koena ⅔ a hiki i ka pau ʻana o ka patent.

PSN kapu

ʻElua mau palena no ka poʻe ʻoihana: ʻaʻole hiki iā ʻoe ke hoʻolimalima ma mua o 15 mau kānaka, a ʻaʻole pono ka nui o ka loaʻa kālā ma mua o 60 rubles. Hoʻopili wale ʻia kahi patent i ka ʻāina i loaʻa iā ʻoe. ʻAʻole hiki ke hana ma Khabarovsk ma ke kumu o kahi patent i loaʻa ma Moscow.

kauoha uku PSN

Inā wehe ʻia kāu patent a hiki i 6 mahina, hiki iā ʻoe ke uku i ke kumukūʻai piha o ka patent i kēia manawa.

Aia ka manawa ma waena o 6 a me 12 mahina, pono ʻoe e uku i ka hapakolu o ka nui i loko o nā mahina ʻekolu o ka patent. Pono e uku ʻia ke koena (⅔) ma mua o ka pau ʻana o ka patent.

E ʻoluʻolu e hiki i ka mea ʻoihana ke hōʻemi i ka patent e ka nui o nā uku inikua. No ka hana ʻana i kēia, pono ʻoe e hoʻouna i ka palapala KND 1112021 i ke keʻena ʻauhau.

• Inā ʻaʻohe limahana, a laila hiki ke hoʻemi ʻia ka patent e ka nui o ka ʻinikua.
• Inā loaʻa nā limahana, hiki ke hoʻemi ʻia ka patent a hiki i 50%.

Ka helu a me ka hōʻike ʻana ma PSN

I ka hana ʻana ma PSN, mālama ka mea ʻoihana i nā ʻano helu helu like me nā ʻōnaehana ʻauhau ʻē aʻe. Pono e waiho:

• 6-NDFL a me RSV i kēlā me kēia hapaha - i ke keʻena ʻauhau;
• hōʻike SZV-M mahina, makahiki SZV-Experience, a me SZV-TD i mua o nā hanana limahana (hoʻolimalima, hoʻoili, hoʻokuʻu) - no ka waihona penikala (PFR); 
• kēlā me kēia hapaha 4-FSS - no ka 'inikua pilikanaka (FSS).

Mālama pū kekahi IP ma kahi patent i kahi puke kālā no kēlā me kēia o kāna mau hana. ʻAʻole hoʻolimalima ʻia ka puke ma nā wahi ʻē aʻe, akā hiki i ke keʻena ʻauhau ke noi.

Nā pono a me nā pōʻino o PSN

Nā nīnau a me nā pane kaulana

loio Irina Minina pane i kekahi mau nīnau koʻikoʻi e kōkua i ka poʻe ʻoihana e hoʻokele maikaʻi i ke kumuhana.

Kumuwaiwai o

1. Tax Code of the Federation, chapter 26.5. Patent taxation system https://base.garant.ru/10900200/c795308775a57fb313c764c676bc1bde/
2. ʻO ke kānāwai o ka Hale Ahaolelo o ka Tver Region i hoʻopaʻa ʻia ma Pepeluali 25.02.2021, 1 No. 69-ZO https://www.nalog.gov.ru/rn10662460/about_fts/docs/XNUMX/ 
3. ʻO ke kānāwai o ka Hale Ahaolelo o ka Chelyabinsk Region o ʻOkakopa 25.10.2012, 396 No. 74-ZO https://www.nalog.gov.ru/rn4294270/taxation/taxes/patent/XNUMX/
4. Mokuna 26.5. Pūnaehana ʻauhau ʻauhau. Paukū 346.43. Nā hoʻolako maʻamau https://base.garant.ru/10900200/

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5. Paukū 346.43. Nā hoʻolako maʻamau http://nalog.garant.ru/fns/nk/

   62653c6d8c1fec0d9d9832f37feb36f8/