Uhlelo lwentela yelungelo lobunikazi (PSN) losomabhizinisi ngabanye ngo-2022
Uhlelo lwelungelo lobunikazi lukhulula osomabhizinisi ngabanye ekukhokheni i-VAT, intela yemali engenayo kanye nempahla yomuntu ngamunye. Siyakutshela ukuthi ubani ofanelekela ilungelo lobunikazi, yiziphi izinhlobo zemisebenzi engatholwa, nokuthi yiliphi ibhizinisi elinenzuzo ukushintshela ku-PSN ngo-2022

"Qedela ilungelo lobunikazi futhi akukho ukuhlushwa ngokubika!" - iseluleko esinjalo sivame ukunikezwa ama-neophyte ebhizinisi. Kulunge ngempela kubanikazi bodwa abasanda kuqala amabhizinisi abo ukuthi basebenze ku-PSN - okungukuthi, "uhlelo lwentela yelungelo lobunikazi". Ukhokhe intela ephansi kuhulumeni futhi ayisekho imisebenzi. Uma sidweba isifaniso nezinsiza zesimanje, khona-ke kufana nokubhalisela ukusakaza: ukhokha futhi ulalele umculo. Ngokubambisana nommeli u-Irina Minina, sizokhuluma ngezici zohlelo lwentela yelungelo lobunikazi (PST) losomabhizinisi ngabanye ngo-2022.

Luyini uhlelo lwentela yobunikazi bosomabhizinisi ngabanye

Uhlelo lwentela yelungelo lobunikazi (elifushanisiwe ngokuthi i-PSN) luwuhlelo lwentela olukhethekile, kosomabhizinisi ngabanye lubhekwa njengolukhethekile. Usomabhizinisi ukhululekile ekukhokheni izintela, kodwa ngembuyiselo kufanele akhokhele umsebenzi welungelo lobunikazi - inani elingashintshi. Ibalwa ngayinye ngohlobo lomsebenzi ngamunye kanye nesifunda lapho usomabhizinisi abhaliswe khona.

Usomabhizinisi akanqatshelwe ukuthenga amalungelo obunikazi amaningana emisebenzi eyahlukene. Futhi futhi uhlanganise i-PSN neminye imithetho yentela. Ezinye izinhlangano ezisemthethweni - izinkampani (LLC) - azikwazi ukusebenza kulungelo lobunikazi. I-PSN yethulwa okokuqala ngo-2013.

Izici zokusetshenziswa kwamalungelo obunikazi e-IP

I-patent ivumelekileKundawo yokukhishwa kuphela kohlobo oluthile lomsebenzi
Bangaki abasebenzi abavunyelwe ukuba naboAbasebenzi abangaphezu kuka-15
Imali engenayo yonyaka enkuluKufika kuma-ruble ayizigidi ezingama-60. 
Yini ongayenza ngelungelo lobunikaziUhwebo, ezokuthutha kanye nezinye izinsiza kubantu: ngaphezu kwezinhlobo ezingama-80 zemisebenzi
Ukuba semthethweni kwelungelo lobunikaziKusuka ezinyangeni ezingu-1 kuye kwezingu-12
Izinga lentela6%
Amaphrimiyamu angashintshiOkuphoqelekile, ngenani lama-ruble angama-43. (idatha ye-211)
Iqala nini i-patent?Hhayi ngaphambi kwezinsuku eziyi-10 ngemuva kokufaka isicelo ngentela
Uzofaka kuphiUma ibhizinisi lisendaweni ohlala kuyo - ehhovisi lakho lentela; uma ukwelinye idolobha/isifunda - kunoma yiliphi ihhovisi lentela endaweni yalesi sihloko 
Umnqamulajuqu wokukhipha ilungelo lobunikazi lentelaIzinsuku ezi-5 kusukela ngosuku lokwamukelwa kwesicelo

Umthetho ophethe amalungelo obunikazi we-IP

The patent system is described in the second part of the Tax Code of the Federation (TC RF) in Chapter 26.5 “Patent Taxation System”1. Each region of the Federation has a local law on PSN, which clarifies some provisions of the federal law in a particular territory. For example, it sets the size of the tax base.

Izinhlobo zemisebenzi kulungelo lobunikazi losomabhizinisi ngabanye

Kunohlu lukahulumeni lwemisebenzi engama-80 - ngamanye amazwi, lokho ibhizinisi elingakwenza - lapho ilungelo lobunikazi litholakala khona. Okukhethekile kwe-PSN kosomabhizinisi ngabanye Ezweni Lethu ukuthi ngaphambili isifunda, ngokuthanda kwabo, sethule amalungelo obunikazi endaweni yaso. Ngo-2022, i-PSN itholakala ezweni lonke. Futhi, izifunda zanikezwa igunya lokwengeza ohlwini lwemisebenzi.

Uhlu lwesifunda lunesethi cishe efanayo njengohlu lwenhlangano, kodwa kunomehluko omncane. Isibonelo, esifundeni saseTver ungathenga ilungelo lobunikazi "lokulungiswa kwemikhumbi nezikebhe"2, futhi e-Chelyabinsk kuphela "ukukhiqiza nokulungisa izikebhe zokhuni ngokuhleleka komuntu ngamunye"3.

Umehluko mincane. Iziphathimandla zendawo zizama ukuba kuthrendi futhi zengeze ngokushesha izindawo ezintsha zebhizinisi le-IP ezinhlotsheni ezivunyelwe.

Izinhlobo ezivunyelwe

Ikhodi Yentela ibala izinhlobo ezingama-80 zemisebenzi4 - ukuhweba okudayisa, izinsiza zasendlini kubantu, ukuthuthwa kwezimpahla nabagibeli kanye nezinye izinhlobo zokukhiqiza.

Uhlu oluphelele lwemisebenzi evunyelwe yesifunda sakho lungatholakala:

  • kuwebhusayithi ye-FTS. Ukuze wenze lokhu, khetha isifunda osifunayo, ikhasi elithi “Uhlelo lwentela yelungelo lobunikazi” kanye nento ethi “Izici zomthetho wesifunda”;
  • Thola uMthetho we-PSN kuwebhusayithi yesishayamthetho sendawo yangakini.

Izinhlobo Ezivinjelwe

Ngeke ukwazi ukufaka isicelo selungelo lobunikazi:

  • ukukhiqizwa kwezimpahla ezingakhokhelwa (utshwala, imikhiqizo kagwayi);
  • ukumba nokudayiswa kwamaminerali;
  • isitolo noma indawo yokudlela, uma inendawo yokuhweba engaphezu kuka-150 m²;
  • ukwenza uhwebo nohwebo ngaphansi kwezinkontileka zokuhlinzeka;
  • ukuthuthwa kwabagibeli kanye nempahla phambi kwezimoto ezingaphezu kuka-20 emkhunjini;
  • ukuthengiselana ngezibambiso (isibonelo, uma uhlinzeka ngamasevisi omthengisi);
  • ukuhlinzekwa kwezikweletu nezinye izinsiza zezimali;
  • ukuphathwa okuthembekile kwendawo (isibonelo, uma ungumnikazi wenkampani yabaphathi eqashisa ngezindlu kubanikazi abazimele futhi ithola iphesenti lalokhu).

I-PSN ayibafanele labo abasebenza ngaphansi kwesivumelwano esilula sobambiswano. Yonke imikhawulo5 specified in article 346.43 of the Tax Code of the Federation, part 6.

Izindleko zelungelo lobunikazi zosomabhizinisi ngamunye unyaka

Izindleko ze-patent Ngonyaka kubalwe ngokwefomula:

isisekelo sentela X izinga lentela = inani lelungelo lobunikazi.

Uma uthenga ilungelo lobunikazi, ngokwesibonelo, inyanga engu-1, inombolo edingekayo yezinsuku ithathelwa indawo ifomula.

  • Isisekelo sentela siyacabangela hhayi okwangempela, kodwa imali engaba khona kasomabhizinisi. Noma ngabe imali etholwayo ekugcineni yaba ngaphezulu, ngeke kudingeke ukuthi ukhokhe noma yini eyengeziwe.

    Kwesinye isifunda, imali engenayo ingaba ama-ruble ayizigidi eziyi-1 ngonyaka, kwesinye isifunda - ama-ruble angama-500. Ibekwe yiziphathimandla zesifunda ngasinye ngokuzimela. Kungase kuncike edolobheni elithile, inani labasebenzi kuhulumeni, inani lezitolo nezinye izici. Ithebula elinenzuzo engaba khona linamathiselwe emthethweni wesifunda “Ohlelweni lobunikazi bentela.”

  • Izinga lentela ngu-6%. Ngaphambili I-31 December iminyaka engu-2023 kwezinye izifunda kunamaholide entela - izinga elincamelayo lika-0%. Ingatholwa osomabhizinisi abangabodwana ku-PSN ababhalise kuqala nehhovisi lentela futhi baqala ukusebenza emkhakheni wezinsizakalo zomuntu siqu kubantu, emkhakheni wezimboni, wezenhlalo noma wesayensi.
  • Ngenxa yalokho, izindleko zelungelo lobunikazi zingahluka kakhulu: kusukela ku-0 (uma ukwelashwa okukhethekile kusebenza) kuya kuma-ruble angu-100 nangaphezulu.

Isibonelo sokubala

Usomabhizinisi ngamunye wase-Bashkiria wavula i-salon yokwenza izinwele e-Ufa. Ngeke aqashe abasebenzi. Udinga ukukhokha i-PSN. Faka esikhundleni amanani kufomula.

Isisekelo sentela, okungukuthi, imali engaba khona yabalungisi bezinwele emthethweni wesifunda, ingama-ruble angama-270. Kodwa ku-Ufa, leli nani liphindwe ngo-000. Lokhu kubhalwe emthethweni wesifunda. Ngakho isisekelo sizoba ngama-ruble angu-1,5.

Izinga lentela ngu-6%.

I-RUB 405 X 000% = ama-ruble angu-6. izobiza ilungelo lobunikazi unyaka owodwa.

Ungakwazi ukubala ngokushesha izindleko zelungelo lobunikazi zosomabhizinisi ngamunye unyaka noma esinye isikhathi usebenzisa isibali sentela kuwebhusayithi ye-Federal Tax Service.

Ungasifaka kanjani isicelo selungelo lobunikazi kusomabhizinisi ngamunye ngo-2022

1. Khetha uhlelo lwentela oluyisisekelo

Ilungelo lobunikazi wuhlobo lwesakhiwo esiphezulu kolunye uhlelo lwentela. Okokuqala, usomabhizinisi ngamunye kufanele akhethe ukuthi uzosebenza ohlelweni lwentela olujwayelekile (DOS) noma olwenziwe lula (STS). Kunenzuzo enkulu ukubhalisa i-USN. Njengoba uma uthola imali engenayo emisebenzini engakhaviwe yilungelo lobunikazi, ngeke kudingeke ukuthi ulethe imibiko eminingi njengaku-DOS.

Isibonelo, uthutha abagibeli ngomkhumbi futhi uthenge ilungelo lobunikazi lalo msebenzi. Kusenjalo, kwavela i-oda lokuthunyelwa kwemikhumbi. Idinga i-patent yayo, kodwa i-oda ingeyesikhathi esisodwa futhi asikho isifiso sokuyithengela i-PSN. I-DOS kuzodingeka ilethe imibiko, ikhokhe i-VAT kanye nentela yeholo. Ohlelweni lwentela olwenziwe lula - isimemezelo esijwayelekile kanye nentela engu-6%.

2. Hlola ukuthi ibhizinisi lakho liyafaneleka yini ukuthola ilungelo lobunikazi

Ngenhla, sikhulume ngezinhlobo zemisebenzi ewela ngaphansi kwelungelo lobunikazi. Zingaphezu kuka-80, futhi isifunda ngasinye singase sibe nesaso. Ngokuvamile, izinsizakalo eziningi ezijwayelekile kubantu kanye nezinhlobo zohwebo zifanelekile ukuthola ilungelo lobunikazi. Ungakhohlwa mayelana nomthetho: usomabhizinisi ngamunye akakwazi ukuba nabasebenzi abangaphezu kuka-15 kuhulumeni, futhi imali engenayo yonyaka akufanele idlule ama-ruble ayizigidi ezingu-60.

3. Thumela imibhalo ehhovisi lentela

Ungeza ku-Federal Tax Service mathupha, noma ummeleli onamandla aqinisekisiwe ommeli, noma uthumele yonke into nge-akhawunti yakho yomuntu siqu.

Isicelo sokushintshela ku-PNS kufanele sithunyelwe izinsuku 10 ngaphambi kokuqala ibhizinisi. Kunamafomu amabili okufaka isicelo, womabili afanelekile. 

Landa ifomu lesicelo sokuqala.

Landa ifomu lesibili lesicelo.

4. Linda impendulo

Iziphathimandla zentela zinezinsuku ezinhlanu zokuphendula: ingabe ziyamvumela usomabhizinisi oyedwa ukuthi adlulisele kulungelo lobunikazi noma athumele ukwenqaba.

5. Khokhela ilungelo lobunikazi

Uma ilungelo lobunikazi lisebenza kuze kube yizinyanga eziyisi-6: inkokhelo kufanele yenziwe ngaphambi kosuku lokuphelelwa yisikhathi kwelungelo lobunikazi.

Ilungelo lobunikazi isikhathi esiyizinyanga eziyisi-6 kuya kweziyi-12: ezinsukwini zokuqala ezingama-90 kusukela ekuqaleni kwelungelo lobunikazi, ⅓ wezindleko zelungelo lobunikazi ziyakhokhwa futhi okusele ⅔ kuze kuphele isikhathi selungelo lobunikazi.

Imikhawulo ye-PSN

Kunemikhawulo emibili yosomabhizinisi: awukwazi ukuqasha abantu abangaphezu kuka-15, futhi imali engenayo yonyaka akufanele idlule ama-ruble angu-60. Ilungelo lobunikazi lisebenza kuphela endaweni oyithole kuyo. Akunakwenzeka ukusebenza eKhabarovsk ngesisekelo selungelo lobunikazi elitholwe eMoscow.

I-oda lokukhokha le-PSN

Uma ilungelo lakho lobunikazi livuliwe kufika ezinyangeni eziyisi-6, ungakhokha izindleko ezigcwele zelungelo lobunikazi ngalesi sikhathi.

Uma isikhathi siphakathi kwezinyanga eziyisi-6 neziyi-12, udinga ukukhokha ingxenye eyodwa kwezintathu yenani phakathi kwezinyanga ezintathu zokuqala zelungelo lobunikazi. Inani elisele (⅔) kufanele likhokhwe ngaphambi kokuphelelwa yisikhathi kwelungelo lobunikazi.

Sicela uqaphele ukuthi usomabhizinisi angehlisa ilungelo lobunikazi ngenani lamaphrimiyamu omshwalense. Ukuze wenze lokhu, udinga ukuthumela ifomu le-KND elithi 1112021 ehhovisi lentela.

  • Uma bengekho abasebenzi, ilungelo lobunikazi lingancishiswa ngenani eligcwele lomshwalense.
  • Uma kukhona abasebenzi, ilungelo lobunikazi lingancishiswa kuze kufike ku-50%.

Ukubalwa kwezimali kanye nokubika ku-PSN

Lapho esebenza ku-PSN, usomabhizinisi ugcina izinhlobo ezifanayo zokubala njengezinye izinhlelo zentela. Udinga ukuhambisa:

  • 6-NDFL kanye ne-RSV njalo ngekota - ehhovisi lentela;
  • umbiko wanyanga zonke we-SZV-M, njalo ngonyaka we-SZV-Experience, kanye ne-SZV-TD phambi kwemicimbi yabasebenzi (ukuqasha, ukudluliselwa, ukuxoshwa) - yesikhwama sempesheni (PFR); 
  • njalo ngekota ye-4-FSS - yomshuwalense wezenhlalakahle (FSS).

I-IP kulungelo lobunikazi futhi igcina incwadi yemali engenayo yomsebenzi wayo ngamunye. Incwadi ayiqashwanga ndawo, kodwa ihhovisi lentela lingase liyicele.

Izinzuzo nezingozi ze-PSN

Ithuba lokonga ezintela.
Ukukhethwa kwanoma yisiphi isikhathi sokuqinisekisa phakathi nonyaka wekhalenda.
Ikhono lokukhokhela amalungelo obunikazi emisebenzi eminingana.
Ukunciphisa izindleko zelungelo lobunikazi ngenani lesamba esifakwe kumshuwalense.
Eminye imisebenzi ikhululiwe kumarejista emali aku-inthanethi (isibonelo, osomabhizinisi abangabodwana abangenabo abasebenzi abahlinzeka ngamasevisi noma abathengisa izimpahla abazikhiqizayo).
Ububi obukhulu bosomabhizinisi ngabanye ku-PSN: umkhawulo wenani lemali engenayo (ama-ruble ayizigidi ezingama-60 ngonyaka) kanye nenani labasebenzi (abantu abayi-15). Ngokushesha nje lapho ibhizinisi likhula ngaphezu kwalezi zibalo, ilungelo lobunikazi kuzodingeka liyekwe.
Lapho uthenga ilungelo lobunikazi unyaka, kufanele ukhokhe ngokushesha ingxenye yesithathu yenani.
Kuhlobo ngalunye lomsebenzi udinga ukuthenga i-patent yakho.
Kuhlobo ngalunye lomsebenzi udinga ukuthenga i-patent yakho.
Esifundeni ngasinye udinga ukuthenga i-patent yakho.

Imibuzo nezimpendulo ezidumile

ummeli U-Irina Minina uphendule imibuzo eminingana ebalulekile ezosiza osomabhizinisi baqonde kangcono isihloko.

Igunya lobunikazi bobunikazi obubodwa liphelelwa yisikhathi nini?

– Usomabhizinisi ngamunye uphucwa ilungelo lokusebenza kulungelo lobunikazi lapho isikhathi i-PSN eyatholwa ngaso sesiphelelwe yisikhathi. Isibonelo, ilungelo lobunikazi elikhishwe ngoJanuwari 1, 2022 isikhathi esiyizinyanga ezingu-6 lizophela ngoJulayi 1, 2022, futhi isikhathi esiyizinyanga ezingu-12 - ngoJanuwari 1, 2023.

Ingakanani i-patent ye-IP?

– Ilungelo lobunikazi likhishwa isikhathi esiyizinyanga ezi-1 kuye kweziyi-12 futhi kungakapheli unyaka owodwa wekhalenda.

Ubani ozuza kulungelo lobunikazi?

– Lolu hlelo luzuzisa kunoma yibaphi osomabhizinisi abangaba nenani lentela kwezinye izinhlelo zentela elizoba likhulu kunalapho bekhokhela ilungelo lobunikazi. Ukuze ubale inzuzo, bikezela inzuzo engaba khona yebhizinisi lakho. Bese ubala ukuthi zingakanani izintela okufanele uzikhokhe kulokhu.

Zingakanani izinkokhelo zomshwalense welungelo lobunikazi losomabhizinisi oyedwa?

- Umnikelo ongashintshi - ruble 40. Iqukethe: ama-ruble angu-874 omshwalense wempesheni, ama-ruble angu-32 omshwalense wezokwelapha. Lezi yizibalo zentela ze-448. Ku-8, umnikelo uzokhula ube ngama-ruble angu-426 (2021 + 2022). Kusukela emalini engenayo engaphezu kwama-ruble angama-43, imali eyengeziwe yempesheni kufanele ikhokhwe - u-211% wezindleko zonyaka zelungelo lobunikazi.
  1. Tax Code of the Federation, chapter 26.5. Patent taxation system https://base.garant.ru/10900200/c795308775a57fb313c764c676bc1bde/
  2. Umthetho Womhlangano Wezomthetho Wesifunda Sase-Tver wangomhla zingama-25.02.2021, 1 No. 69-ZO https://www.nalog.gov.ru/rn10662460/about_fts/docs/XNUMX/ 
  3. Umthetho Womhlangano Wezomthetho Wesifunda Sase-Chelyabinsk wango-Okthoba 25.10.2012, 396 No. 74-ZO https://www.nalog.gov.ru/rn4294270/taxation/taxes/patent/XNUMX/
  4. Isahluko 26.5. Uhlelo lwe-patent yentela. Isihloko 346.43. Imibandela ejwayelekile https://base.garant.ru/10900200/

    62653c6d8c1fec0d9d9832f37feb36f8/#p_18008

  5. Isihloko 346.43. Imibandela evamile http://nalog.garant.ru/fns/nk/

    62653c6d8c1fec0d9d9832f37feb36f8/

shiya impendulo