Features of application of the patent system of taxation in 2021

UDC 338.24

Authors

Kruzhkova I. I.,
Candidate of economic sciences, Associate Professor of the Department of Economics and Economic Security Central Russian Institute of Management – Branch of RANEPA, Orel, Russia
Bukina O.V.,
Lecturer at Banking College Central Russian Institute of Management – Branch of RANEPA, Orel, Russia

Abstract

The article highlights the problems of the transition to the patent taxation system in connection with the termination of the single tax on imputed income. In this regard, the features of the application of the patent system of tax-ation by individual entrepreneurs are considered, the taxation procedure for one of the activities allowed by the patent system is analyzed by examples. An important emphasis is placed on the regional features of the patent taxation system.

Keywords

patent, patent system, individual entrepreneur, taxation, busi-ness.