Owners of patents differ

A group of deputies consisting of Viktor Guzun, Vadim Kravchuk, Alexander Korshunov, Oleg Vasilaty developed a package of legislations designed to change the taxation system applied to individual entrepreneurs, the so-called patent owners. The government have approximately the same developments. Based on the results of the rating vote, the deputies of the Supreme Council took legislative initiatives as their basis for further work. They will not touch those individual entrepreneurs who are engaged in providing services to the population, production activities and selling their own products. The main task of legal innovations is to isolate individual entrepreneurs with large trade turnover and to levy taxes from them at the rate of 3% of turnover.

A similar principle of the same approach to both legal entities and individual entrepreneurs will be applied to taxes that are socially oriented: a single social tax - 14%, income tax - 5%, an insurance contribution to the Unified State Social Insurance Fund - 3%. This is done to improve the level of social protection of patent owners.

Those who carry out trading activities on an area of ​​more than 50 square meters; who sells excisable goods; for whom the value of imported goods under foreign economic contracts is more than 50 thousand dollars a year; who sells highly profitable goods and those who trade with legal entities will not be able to work under the former patent system. These criteria are not conceptual in nature and will still be discussed in the preparation of legislations for the second reading.

It is assumed that entrepreneurs will have the right to choose tax regimes: for the self-employed, under the current patent system and under the simplified taxation system.

Authors of legislative initiatives also list the advantages that the new tax system will have for individual entrepreneurs in the event of its adoption by the Supreme Council. First, the development of their own production and services, since their innovations will not affect. Secondly, the full payment of social contributions, which is especially important in the period when individual entrepreneurs will go on a well-deserved rest. Third, improving the conditions for doing business.

People's Deputies and representatives of the government will also have to work out in detail the norm on the date when the legislations come into effect. This is due to the fact that individual entrepreneurs, there are approximately 22,000 of which in the country, and the state should prepare for these legislative changes.