Special tax regimes: types and benefits

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Founder of the Irina Smirnova Business Protection Center

In our country, in addition to the main tax system (OSNO), several so-called special regimes for paying taxes and fees are provided (Article 18 of the Tax Code of the Russian Federation). In this article, Irina belize whatsapp phone number Smirnova, founder of the Irina Smirnova Business Protection Center, explained what these regimes are, when they can be used, and what the advantages and disadvantages of each of them are.

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Content

What are special regimes and what are they for?
Which modes are considered special?
Features of special tax regimes
Simplified Tax System
AUSN
Patent (PSN)
Self-employment or professional income tax (PIT)
Unified Agricultural Tax
Production Sharing Agreement
How to choose a tax system


What are special regimes and what are they for?
Special tax regimes are a special type of taxation provided for by law. The difference from the main system is the possibility of paying one tax instead of several.

For example, persons using special tax regimes are exempt from paying income tax, personal income tax, VAT, etc.

The main goal is to simplify tax accounting for entrepreneurs and support business.



Which modes are considered special?
Today, the Tax Code identifies five main types of special taxation systems.
Лиды для недвижимости.
Заявки от клиентов (лиды) для риэлторов, агентств недвижимости, застройщиков.
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What special tax regimes are there :

patent (PSN);
simplified tax system (USN);
self-employment (NPP);
agricultural tax (ESKHN);
automated simplified tax system (ASTS).
It is worth mentioning another type of special regime in tax accounting - the production sharing agreement (PSA). It is used in a narrow area of ​​the extractive industry, so it is not widely used.