From 2014 of the year the “impute” will disappear. Instead, it will introduce the so-called patent “simplification”, which will become a full-fledged special regime with a separate chapter in the tax code. The bill on the phased cancellation of UTII State Duma has already approved in the first reading. However, as the newspaper “Accounting. Taxes. Right, ”businessmen themselves are not happy about this. So, in the "Support of Russia" believe that UTII - a convenient tax for small companies. It is easy to pay and administer. If you translate into patents, then you need to ensure their accessibility not only for entrepreneurs, but also for companies. Therefore, by the second reading the bill is likely to change. In particular, there is a proposal to increase the number of employees allowing the patent to be applied to 15 people (now - 10), and also to increase the area of the trading floor - from 10 to 60 square meters.
Starting from the 2012 of the year, catering and trade will have to reduce the number of employees to 50 people, and from the 2013 of the year to switch to a “simplified tax system”.
In addition, the abolition of UTII will entail the return to retail of cash registers, which will have to be re-registered in the tax.
Legal entities, if the bill is passed without amendments, will have to switch to a simplified or general taxation system, writes “Modern Entrepreneur”.