Налоговое регулирование малого предпринимательства: патентное налогообложение

Abstract

The subject of the study is the tax regulation of small business through the use of patent taxation. The purpose of the work is to analyze the practice of applying the patent taxation system as an instrument of state support for small business. The tendency to decrease the role of small business in the socio-economic development of the Russian Federation and the formation of budget system revenues for the period 2018-2021 has been revealed. The dynamics of the change in the number of taxpayers of the patent taxation system and the amounts of taxes paid by them in the context of certain types of entrepreneurial activity are considered. It is determined on the basis of statistical tax reporting data of the Federal Tax Service of Russia that the establishment of tax holidays in the form of a tax rate of 0% is not in demand by taxpayers of the patent taxation system. The presence of several special tax regimes with similar characteristics that hinder the development of small businesses and cause the occurrence of risks of reducing tax revenues has been revealed. Conclusions are drawn about the need to eliminate such shortcomings of the patent taxation mechanism as low income thresholds and the need to sum them up under several special tax regimes; unsettled attribution of activities to those falling under the patent taxation regime; the need to acquire a patent in several subjects of the Russian Federation with a traveling nature of activity; excessively long periods of consideration of applications for the transition to the patent system taxation; impossibility of filing an application for the transition to the patent taxation system during the state registration of an entrepreneur.