To support small business

A number of measures were taken in 2017 to support individual entrepreneurs within the framework of legislative regulation.

1. A privilege was granted in the calculation and payment of a patent fee in the form of exemption from payment for a patent for members of large families in 2017.

2. Opportunity is provided for individual entrepreneurs carrying out one type of activity within the framework of a simple partnership agreement, to pay a patent fee not at the maximum rates, but determined by the decisions of the respective Soviets of People's Deputies.

3. The rule has been extended, according to which incomes of not more than 100,000 rubles a month paid by a legal entity to an individual entrepreneur upon acquisition from the last goods or provision of services by the latter are not subject to income tax, until December 31, 2018.

4. Individual entrepreneurs are exempt from the requirement for the availability of special training for activities such as teaching foreign languages; Teaching and tutoring in various disciplines, except music, choreography and fine arts; organization of various sections on interests, including physical education, for children under the age of 16; organization of various sections on interests, including physical culture.

5. There is a privilege for patent holders who previously had the status of unemployed by introducing a discount for persons who are registered as unemployed in the employment center for more than a month at the time of registration in 2017, 2018 as an individual entrepreneur, when calculating and making payments for patent, in particular:

- for the first 6 calendar months of entrepreneurial activity - 100%;

- for the next 6 calendar months of activity - 50%.

6. The list of types of entrepreneurial activities that can be realized on the basis of an entrepreneurial patent has been expanded through activities such as the leasing of trucks, self-propelled machines and mechanisms on the pneumatic (tractors, excavators, combines, etc.) and passenger cars ; services for the rental of velomobiles, electric vehicles; trampoline services.

7. The opportunity of hiring workers within the framework of individual entrepreneurial activity is given to entrepreneurs. It is assumed in particular, that the patent holder has the right to hire employees (no more than 5 people) to carry out activities on the basis of an economic patent. At the same time, a patent owner pays 80% of the patent value for the type of activity for hired workers.

8. Individual entrepreneurs are given the opportunity to carry out catering services not only in the form of family business, but also in the form of an economic patent.

This year, it is planned to introduce the institution of self-employed persons at the legislative level. It is assumed that the concept of self-employed persons will be as follows:

1) mandatory registration as individual entrepreneurs;

2) payment of the imputed tax will be made in accordance with the minimum fixed rate. The payment for an entrepreneurial patent will be made once a quarter or once every six months, depending on the type of entrepreneurial activity.

However, it is proposed to fix a number of restrictions to exclude the possible transition of a large number of individual entrepreneurs to this tax regime from other regimes in order to avoid taxation:

1) absence of hiring of workers;

2) a limited list of activities that can be implemented under this regime;

3) a ban on the implementation of any civil law relations between self-employed persons and other economic agents.

At the same time, to facilitate the activities of self-employed persons, it is assumed that there is no need in:

a) use of a cash register (machine);

b) maintaining accounting records;

c) submission of tax and other reports to tax inspectorates;

d) observance of the marginal annual income.

Considering that the payment for an entrepreneurial patent for self-employed persons will include payments to the Unified State Social Insurance Fund, these individuals will have social security in the form of pensions, social payments for maternity, etc.