Tsarin haraji na lamba (PSN) ga kowane ɗan kasuwa a cikin 2022
Tsarin haƙƙin mallaka ya keɓe ɗaiɗaikun ƴan kasuwa daga biyan harajin VAT, haraji kan kuɗin shiga da kadarorin mutane. Muna gaya muku wanene ya cancanci haƙƙin mallaka, ga waɗanne nau'ikan ayyukan da za'a iya samu, kuma waɗanne kasuwancin ke da fa'ida don canzawa zuwa PSN a 2022

"Gama takardar shaidar kuma babu azaba tare da bayar da rahoto!" - ana ba da irin wannan shawara ga neophytes na kasuwanci. Yana da matukar dacewa ga masu mallakar kawai waɗanda ke fara kasuwancin nasu don yin aiki akan PSN - wato, “tsarin biyan harajin haƙƙin mallaka”. An biya haraji mai fa'ida ga jihar kuma babu sauran ayyuka. Idan muka zana kwatanci tare da sabis na zamani, to yana kama da biyan kuɗi don yawo: kuna biya kuma ku saurari kiɗa. Tare da lauya Irina Minina, za mu yi magana game da fasali na patent haraji tsarin (PST) ga mutum 'yan kasuwa a 2022.

Menene tsarin harajin haƙƙin mallaka ga ɗaiɗaikun 'yan kasuwa

Tsarin harajin haƙƙin mallaka (wanda aka gajarta azaman PSN) tsarin haraji ne na musamman, ga ɗaiɗaikun 'yan kasuwa ana ɗaukar fifiko. An keɓe ɗan kasuwa daga biyan haraji, amma a cikin sakamakon dole ne ya biya don aiki akan takardar shaidar - ƙayyadaddun adadin. Ana ƙididdige shi ɗaya ɗaya don kowane nau'in aiki da yankin da ɗan kasuwa ya yi rajista.

Ba a hana ɗan kasuwa siyan haƙƙin mallaka da yawa don ayyuka daban-daban. Sannan kuma hada PSN tare da sauran tsarin biyan haraji. Sauran ƙungiyoyin doka - kamfanoni (LLC) - ba za su iya aiki a kan takardar shaidar ba. An fara gabatar da PSN a cikin 2013.

Fasalolin aikace-aikacen haƙƙin mallaka don IP

Tabbacin inganciKawai a cikin yankin fitowa don takamaiman nau'in aiki
Ma'aikata nawa aka yarda su samuBa fiye da ma'aikata 15 ba
Matsakaicin kudin shiga na shekaraHar zuwa 60 miliyan rubles. 
Me za ku iya yi da patentKasuwanci, sufuri da sauran ayyuka ga jama'a: fiye da nau'ikan ayyuka 80
Ingancin haƙƙin mallakaDaga watanni 1 zuwa 12
Tax haraji6%
Kafaffen kuɗiDole ne, a cikin adadin 43 rubles. (Bayanai na 211)
Yaushe takardar shaidar ke aiki?Bai wuce kwanaki 10 ba bayan shigar da aikace-aikacen tare da haraji
Inda za a yi amfaniIdan kasuwancin yana a wurin zama - zuwa ofishin harajin ku; idan a wani birni / yanki - zuwa kowane ofishin haraji akan yankin wannan batun 
Ƙayyadaddun ƙayyadaddun ƙayyadaddun ƙididdiga na harajiKwanaki 5 daga ranar da aka karɓi aikace-aikacen

Dokokin gudanar da haƙƙin mallaka na IP

An kwatanta tsarin haƙƙin mallaka a cikin kashi na biyu na Code Tax Code of the Federation (TC RF) a cikin Babi na 26.5 "Tsarin Harajin Samfura"1. Kowane yanki na Tarayyar yana da dokar gida akan PSN, wacce ke fayyace wasu tanade-tanade na dokar tarayya a wani yanki. Misali, yana saita girman tushen haraji.

Nau'o'in ayyuka akan takardar izini ga kowane ɗan kasuwa

Akwai jerin ayyukan tarayya na abubuwa 80 - a wasu kalmomi, abin da kasuwanci zai iya yi - wanda ke da ikon mallaka. Babban abin da PSN ke da shi ga ɗaiɗaikun ƴan kasuwa a cikin ƙasarmu shine cewa tun da farko yankin, bisa ga niyya, ya gabatar da haƙƙin mallaka a yankinsa. A cikin 2022, ana samun PSN a duk ƙasar. Har ila yau, an bai wa yankunan ikon kara jerin ayyukan.

Lissafin yanki suna da kusan saiti iri ɗaya da lissafin tarayya, amma akwai ɗan bambance-bambance. Alal misali, a cikin yankin Tver zaka iya siyan patent don "gyaran jiragen ruwa da jiragen ruwa"2, kuma a Chelyabinsk kawai don "ƙira da gyare-gyaren jiragen ruwa na katako ta hanyar kowane tsari na yawan jama'a"3.

Bambance-bambancen kadan ne. Hukumomin cikin gida suna ƙoƙarin kasancewa cikin yanayi kuma da sauri ƙara sabbin wuraren kasuwancin IP zuwa nau'ikan da aka yarda.

Izinin da aka halatta

Lambar Haraji ta lissafa nau'ikan ayyuka 804 - cinikin dillali, sabis na gida ga jama'a, jigilar kayayyaki da fasinjoji da wasu nau'ikan samarwa.

Ana iya samun cikakken jerin ayyukan da aka halatta don yankinku:

  • a kan gidan yanar gizon FTS. Don yin wannan, zaɓi yankin da ake so, shafin "Tsarin harajin haƙƙin mallaka" da abu "Pculiarities na dokokin yanki";
  • Nemo Dokar PSN akan gidan yanar gizon majalisar dokokin yankin ku.

Nau'in da aka haramta

Ba za ku iya neman takardar haƙƙin mallaka ba don:

  • samar da kayan da za a iya cirewa (giya, kayan taba);
  • hakar da sayar da ma'adanai;
  • kantin sayar da abinci ko wurin cin abinci, idan suna da filin ciniki fiye da 150 m²;
  • gudanar da cinikayya da cinikayya a karkashin kwangilar samar da kayayyaki;
  • sufuri na fasinjoji da kaya a gaban motoci fiye da 20 a cikin jiragen ruwa;
  • ma'amaloli tare da tsaro (misali, idan kun samar da sabis na dillalai);
  • samar da bashi da sauran ayyukan kudi;
  • amintaccen sarrafa kadarori (misali, idan kun mallaki kamfanin gudanarwa wanda ke ba da hayar gidaje ga masu zaman kansu kuma ya karɓi kashi na wannan).

PSN bai dace da waɗanda ke aiki ƙarƙashin yarjejeniyar haɗin gwiwa mai sauƙi ba. Duk ƙuntatawa5 Kayyade a cikin labarin 346.43 na Code Tax Code na Tarayyar, Sashe na 6.

Kudin haƙƙin mallaka na ɗan kasuwa ɗaya na shekara guda

Farashin patent A kowace shekara lissafta bisa ga dabara:

Tushen haraji X ƙimar haraji = ƙimar haƙƙin mallaka.

Idan ka sayi haƙƙin mallaka, alal misali, na wata 1, ana canza adadin kwanakin da ake buƙata a cikin dabara.

  • Tushen haraji yana la'akari ba na gaske ba, amma yuwuwar samun kuɗin shiga na ɗan kasuwa. Ko da kuɗin shiga a ƙarshe ya zama ƙari, to ba za ku biya ƙarin wani abu ba.

    A cikin wani yanki, yiwuwar samun kudin shiga na iya zama 1 miliyan rubles a shekara, a wani yanki - 500 rubles. Hukumomin kowane yanki ne suka tsara shi. Yana iya dogara ne akan wani birni, yawan ma'aikata a jihar, adadin kantuna da sauran dalilai. Tebur tare da yuwuwar samun kudin shiga yana haɗe zuwa dokar yanki "A kan tsarin ƙira na haraji."

  • Adadin haraji shine 6%. Kafin 31 Disamba 2023 shekaru a wasu yankuna akwai bukukuwan haraji - ƙimar fifiko na 0%. Za a iya samun ta kowane ɗan kasuwa na PSN waɗanda suka fara rajista tare da ofishin haraji kuma suka fara aiki a fagen sabis na sirri ga jama'a, a fagen masana'antu, zamantakewa ko kimiyya.
  • A sakamakon haka, farashin patent na iya zama daban-daban: daga 0 (idan magani mai mahimmanci yana aiki) zuwa 100 rubles da ƙari.

Misali lissafin

Wani ɗan kasuwa daga Bashkiria ya buɗe wurin gyaran gashi a Ufa. Ba zai dauki ma'aikata ba. Yana buƙatar biya PSN. Sauya dabi'u a cikin dabara.

Tushen haraji, wato, yiwuwar samun kudin shiga ga masu gyaran gashi a cikin dokar yanki, shine 270 rubles. Amma ga Ufa, ana ninka wannan darajar ta 000. An rubuta wannan a cikin dokar yanki. Don haka tushe zai zama 1,5 rubles.

Adadin haraji shine 6%.

RUB 405 X 000% = 6 rubles. za kudin wani patent na shekara guda.

Kuna iya ƙididdige ƙimar haƙƙin mallaka da sauri don ɗan kasuwa ɗaya na shekara ɗaya ko kowane lokaci ta amfani da lissafin haraji akan gidan yanar gizon Ma'aikatar Harajin Tarayya.

Yadda ake neman haƙƙin mallaka ga ɗan kasuwa ɗaya a cikin 2022

1. Zaɓi tsarin biyan kuɗi na asali

Haɗin kai wani nau'i ne na babban tsari ga wani tsarin haraji. Da farko, dole ne mutum ɗan kasuwa ya zaɓi ko zai yi aiki akan tsarin haraji na gama-gari (DOS) ko sauƙaƙan (STS). Ya fi riba yin rijistar USN. Tun da idan kun karɓi kuɗin shiga daga ayyukan da ba su rufe ta hanyar haƙƙin mallaka, ba za ku gabatar da rahotanni da yawa kamar na DOS ba.

Misali, kuna jigilar fasinjoji a cikin jirgi kuma kun sayi haƙƙin mallaka don wannan aikin. Nan da nan, odar jigilar kaya ta bayyana. Yana buƙatar patent nasa, amma tsari shine lokaci ɗaya kuma babu sha'awar siyan PSN don shi. DOS za ta gabatar da rahotanni, biyan VAT da harajin shiga. A kan tsarin haraji mai sauƙi - ƙayyadaddun sanarwa da haraji 6%.

2. Bincika idan kasuwancin ku ya cancanci samun haƙƙin mallaka

A sama, mun yi magana game da nau'ikan ayyukan da suka fada ƙarƙashin ikon mallaka. Akwai sama da 80 daga cikinsu, kuma kowane yanki na iya samun nasa. Gabaɗaya, yawancin ayyuka na yau da kullun ga yawan jama'a da nau'ikan ciniki sun cancanci samun haƙƙin mallaka. Kada ka manta game da mulkin: mutum dan kasuwa ba zai iya samun fiye da 15 ma'aikata a cikin jihar, da kuma shekara-shekara samun kudin shiga kada wuce 60 miliyan rubles.

3. Gabatar da takardu zuwa ofishin haraji

Kuna iya zuwa Ma'aikatar Haraji ta Tarayya a cikin mutum, ko wakilin da ke da ikon lauya, ko aika komai ta hanyar asusun ku.

Dole ne a gabatar da aikace-aikacen sauyawa zuwa PNS don 10 days kafin fara kasuwanci. Akwai nau'ikan aikace-aikacen guda biyu, duka sun dace. 

Zazzage fom ɗin aikace-aikacen farko.

Zazzage fom ɗin aikace-aikacen na biyu.

4. Jira amsa

Hukumomin haraji suna da kwanaki biyar don amsawa: shin yana ba da damar ɗan kasuwa ɗaya don canjawa wuri zuwa haƙƙin mallaka ko aika ƙi.

5. Biya don patent

Idan patent ɗin yana aiki har zuwa watanni 6: dole ne a biya kuɗin ba daga baya fiye da ranar karewa na haƙƙin mallaka ba.

Patent na tsawon watanni 6 zuwa 12: a cikin kwanaki 90 na farko daga farkon haƙƙin mallaka, ana biyan ⅓ na farashin haƙƙin mallaka da sauran ⅔ har zuwa ƙarewar haƙƙin mallaka.

Ƙuntatawa na PSN

Akwai hani guda biyu ga 'yan kasuwa: ba za ku iya hayar fiye da mutane 15 ba, kuma yawan kuɗin shiga na shekara bai kamata ya wuce 60 rubles ba. Alamar haƙƙin mallaka tana aiki ne kawai ga yankin da kuka samo ta. Ba shi yiwuwa a yi aiki a Khabarovsk a kan takardar shaidar da aka samu a Moscow.

Odar biyan kuɗi na PSN

Idan ikon mallakar ku yana buɗe har zuwa watanni 6, zaku iya biyan cikakken kuɗin haƙƙin mallaka a wannan lokacin.

Lokacin da wa'adin ya kasance tsakanin watanni 6 zuwa 12, kuna buƙatar biya kashi ɗaya bisa uku na adadin a cikin watanni uku na farko na haƙƙin mallaka. Dole ne a biya ragowar adadin (⅔) kafin kare haƙƙin mallaka.

Lura cewa ɗan kasuwa na iya rage haƙƙin mallaka ta adadin kuɗin inshora. Don yin wannan, kuna buƙatar aika fom na KND 1112021 zuwa ofishin haraji.

  • Idan babu ma'aikata, to ana iya rage ikon mallakar ta cikakken adadin inshora.
  • Idan akwai ma'aikata, ana iya rage ikon mallakar har zuwa 50%.

Accounting da rahoto akan PSN

Lokacin aiki akan PSN, ɗan kasuwa yana kula da nau'ikan lissafin kuɗi iri ɗaya kamar na sauran tsarin haraji. Bukatar ƙaddamarwa:

  • 6-NDFL da RSV kowane kwata - zuwa ofishin haraji;
  • rahoton SZV-M na kowane wata, SZV-Experience na shekara-shekara, da kuma SZV-TD a gaban abubuwan da suka faru na ma'aikata (haya, canja wuri, sallama) - don asusun fensho (PFR); 
  • kowane kwata 4-FSS - don inshorar zamantakewa (FSS).

IP akan takardar shaidar kuma yana kiyaye littafin samun kudin shiga ga kowane ayyukansa. Ba a hayar littafin a ko'ina, amma ofishin haraji na iya nema.

Ribobi da fursunoni na PSN

Dama don ajiyewa akan haraji.
Zaɓin kowane lokacin aiki a cikin shekara ta kalanda.
Ability don biyan haƙƙin mallaka don ayyuka da yawa.
Rage farashin haƙƙin mallaka ta adadin adadin inshora.
Wasu ayyuka ba a keɓe su daga rijistar tsabar kuɗi ta kan layi (misali, ɗaiɗaikun ƴan kasuwa ba tare da ma'aikatan da ke ba da sabis ko sayar da kayan aikin nasu ba).
Babban hasara ga mutum 'yan kasuwa a kan PSN: iyakance a kan adadin kudin shiga (60 miliyan rubles a kowace shekara) da kuma yawan ma'aikata (15 mutane). Da zaran kasuwancin ya girma sama da waɗannan alkaluma, dole ne a yi watsi da haƙƙin mallaka.
Lokacin siyan haƙƙin mallaka na shekara guda, dole ne ku biya kashi uku na adadin nan da nan.
Ga kowane nau'in aiki kuna buƙatar siyan patent ɗin ku.
Ga kowane nau'in aiki kuna buƙatar siyan patent ɗin ku.
A kowane yanki kuna buƙatar siyan patent ɗin ku.

Shahararrun tambayoyi da amsoshi

lauya Irina Minina ya amsa tambayoyi da yawa masu mahimmanci waɗanda za su taimaka wa 'yan kasuwa da kyau su kewaya cikin batun.

Yaushe takardar shaidar mallakar mallakar tilo ta ƙare?

– An tauye wa kowane ɗan kasuwa hakkin yin aiki a kan haƙƙin mallaka lokacin da lokacin da aka samu PSN ya ƙare. Misali, takardar shaidar da aka bayar a ranar 1 ga Janairu, 2022 na tsawon watanni 6 zai ƙare a ranar 1 ga Yuli, 2022, kuma na tsawon watanni 12 - a ranar 1 ga Janairu, 2023.

Har yaushe ne takardar shaidar IP?

– Ana ba da takardar izinin zama na tsawon watanni 1 zuwa 12 kuma a cikin shekara ɗaya kawai.

Wanene ya amfana daga haƙƙin mallaka?

- Wannan tsarin yana da fa'ida ga kowane ɗan kasuwa ɗaya wanda ke da yuwuwar ƙimar haraji akan sauran tsarin harajin da zai fi lokacin biyan kuɗin haƙƙin mallaka. Don ƙididdige fa'idar, yi hasashen yuwuwar ribar kasuwancin ku. Sannan a lissafta yawan harajin da zaku biya akan wannan.

Nawa ne kuɗaɗen inshora akan haƙƙin mallaka na ɗan kasuwa ɗaya?

- Kafaffen gudummawa - 40 rubles. Ya ƙunshi: 874 rubles don inshora na fensho, 32 rubles don inshorar likita. Waɗannan su ne ƙididdigar haraji don 448. A cikin 8, gudummawar za ta karu zuwa 426 rubles (2021 + 2022). Daga kudaden shiga fiye da 43 rubles, dole ne a biya ƙarin gudunmawar fensho - 211% na farashin shekara-shekara na patent.
  1. Lambar Haraji na Tarayya, babi na 26.5. Tsarin haraji na lamba https://base.garant.ru/10900200/c795308775a57fb313c764c676bc1bde/
  2. Dokar Majalisar Dokoki ta Yankin Tver ta ranar Fabrairu 25.02.2021, 1 No. 69-ZO https://www.nalog.gov.ru/rn10662460/about_fts/docs/XNUMX/ 
  3. Dokar Majalisar Dokoki ta yankin Chelyabinsk na Oktoba 25.10.2012, 396 No. 74-ZO https://www.nalog.gov.ru/rn4294270/taxation/taxes/patent/XNUMX/
  4. Babi na 26.5. Patent tsarin haraji. Mataki na ashirin da 346.43. Babban tanadi https://base.garant.ru/10900200/

    62653c6d8c1fec0d9d9832f37feb36f8/#p_18008

  5. Mataki na ashirin da 346.43. Babban tanadi http://nalog.garant.ru/fns/nk/

    62653c6d8c1fec0d9d9832f37feb36f8/

Leave a Reply