UDC 336.02

FEATURES OF USE OF PATENT SYSTEM OF THE TAXATION

Prokopyeva Olga Mikhaelovna
Yaroslav-the-Wise Novgorod State University
Student

Abstract
This article is devoted to features of use of patent system of the taxation as special order of calculation and payment of taxes and fees. This diagram is accepted legislatively for the purpose of tax incentives of development of small business, however there are many questions of efficiency and rationality of its implementation.
In spite of the fact that implementation of PST causes a row of difficulties in individual entrepreneur, representatives of tax authorities keep further development of the simplified tax system on the basis of the patent, considering as its perspective changeover of the imputed tax.

Keywords: individual entrepreneur, patent cost, patent output, Patent system of the taxation, tax authorities, Tax Code of the Russian Federation, taxes, type of activity


Article reference:
Features of use of patent system of the taxation // Economics and innovations management. 2013. № 4 [Electronic journal]. URL: http://ekonomika.snauka.ru/en/2013/04/2183

View this article in Russian

Sorry, this article is only available in Русский.



All articles of author «Prokopyeva Olga»


© If you have found a violation of copyrights please notify us immediately by e-mail or feedback form.

Contact author (comments/reviews)

Write comment

You must authorise to write a comment.

Если Вы еще не зарегистрированы на сайте, то Вам необходимо зарегистрироваться: