Distinctive features of this regime are the conduct of activities in accordance with the received permit and exemption from the main taxes of the general system. The cost of a patent is calculated based on the base profitability, and not the actual profit, which is convenient for those who have fairly large incomes. A document for conducting activities can be obtained for any period from a month to a year, which is perfect for those who are interested in activities for a limited period of time: a month or a season.

 

The patent taxation system in 2016 will be replenished with a number of new types of activities and will total 63 types of work and services for which this special regime can be applied. Let us consider in more detail the features of applying the regime, transitioning to it, the procedure for paying taxes and other payments, types of activities and restrictions on working under it.

Who can apply the patent system

Only individual entrepreneurs whose number of employees is no more than 15 people for all types of activities can become payers.

Types of work and services subject to special regime

As of 2015, the law provides for 47 types of activities for which a patent can be obtained. These include various types of services:

• repair of household appliances, furniture, clothing, shoes, jewelry, housing and other buildings;
• transportation of people and goods by water and road transport;
• production of small haberdashery, folk and artistic crafts;
• sewing and repairing carpets, clothing, leather, fur and knitwear;
• caring for children and the sick;
• tutoring;
• acceptance of glass containers and recyclables;
• conducting excursions;
• green farming and floriculture, management of hunting farms and hunting;
• catering and cooking at home;
• retail

The patent will also cover the work of private veterinary clinics, funeral and detective agencies, hairdressers, beauty salons, paid toilets and photo studios. The full list of services can be found in the corresponding article of the Tax Code of the Russian Federation.

Starting from the new year 2016, this list will be supplemented with 16 new types, to which the legislator, in particular, included services for:

• production of dairy and bakery products, confectionery products;
• production of leather products and leather itself,
• repair of PCs and related equipment, development of programs and databases, their installation and modification;
• care for pensioners and disabled people;

Also, by decision of local authorities, any household services may be included in this list.

What taxes does it replace?

• Income (in relation to income from the type of activity for which the patent was obtained);
• Property tax (used for patent activities)
• VAT (except for imports, certain operations and activities not covered by a patent)

Cost and procedure for paying tax

Tax base * 6%

The base is defined as follows:

NB = BD / 12 * number of months for which a patent is purchased

The maximum amount of imputed income cannot be more than a million rubles (excluding the deflator coefficient (CD).

For 2015, the income limit is 1,147 million rubles. (1 million*1.147)

For 2016, not higher than 1,329 million rubles.

It should be noted that regional authorities can increase the maximum potential income:

DB - The basic profitability under the patent taxation system for 2016 for a certain type of activity can be found out from the legal act establishing this system in the territory of a certain municipal entity.

You can find out what specific law establishes the PSN in your administrative district on the Federal Tax Service website by selecting the region in the upper right corner.

Example of calculating the cost of a patent

• Data:
• Document term: 6 months
• Type of service: Dry cleaning
• Region: Moscow
• Tax base calculation:

900 000 / 12 * 6 = 450 000

900 thousand - potential income for the year

Patent cost for 6 months:

450 000 * 6% = 27 000

Paying tax

If the document is valid for less than six months - in one payment before the expiration of the received document.

For a period of six months to a year - 2 payments:

• 1/3 within 90 days from the date of acquisition of the patent;
• 2/3 until its expiration

Transition to PSN

Step 1: Fill out and submit an application to the Inspectorate

To apply this special regime, you must submit an application no later than 10 days before the start of work on the patent.

The application is submitted to the Inspectorate of the territorial entity where the patent activity is planned.

Step 2: Taking the patent

The document on the beginning of the application of the special regime must be issued by the regulatory authority no later than 5 days from the date of submission of the application

Step 3: Pay tax

Loss of right

Undertakes to “fly” from the patent system under the following circumstances:

• Since the beginning of the year, income has exceeded the limit of 60 million rubles;
• The number of employees exceeded 15 people;
• Payment not paid on time

If a patent fails, it is automatically transferred to the general taxation system from the beginning of the period for which the document was received, and it will be possible to switch again to this special regime only from the new year.

Patent

• Can be issued for any period from a month to a year;
• Valid on the territory of one municipality (with the exception of services for cargo and passenger transportation, delivery and differential retail trade, in which a patent is issued for carrying out activities in a group of municipalities);
• Issued only for one type of activity;
• Not tied to actual income and quantitative indicators, as with UTII (number of employees, premises area, etc.)
• In the future, it is planned to completely replace UTII with this special regime.

Payments

Combination of modes

It can be combined with any other taxation system, but only one regime can be applied for one type of activity.

Application of CCP

KKM may not be used, but it is mandatory to issue a BSO, and when trading (at the buyer’s request) - a sales receipt.

Entrepreneurs may not use cash registers; however, when providing services, it is obligatory to issue a BSO, and when trading (at the buyer’s request) - a sales receipt.

Having analyzed what the patent tax system for individual entrepreneurs is, we will outline its main pros and cons.

Pros:

• Reporting is not submitted to the Inspectorate;
• Possibility of switching to the regime within a year;
• Low tax rate;
• Possibility of trading or providing services without a cash register;
• Tax holidays have been established for newly registered individual entrepreneurs for certain types of activities.

Minuses:

• Limitation on the number of employees and territory of operation;
• It is not possible to reduce the tax on contributions paid;
• If the right to use the system is lost, the payer is transferred to OSN from the beginning of the period for which the patent was issued;

Note: An interesting option for maintaining accounting on PSN is to use the “My Business” service (a profitable option for individual entrepreneurs).

Calculation of UTII for catering.

UTII tax is payable quarterly. Accordingly, information about the amount of UTII in a given quarter must be reflected in the tax return and calculated quarterly. There is nothing complicated in this calculation, but certain nuances must be taken into account. What needs to be taken into account and how to calculate UTII for catering (cafes, snack bars, pizzerias, restaurants, etc.), we will tell you in this article.

Formula for calculating UTII for catering.

Calculation of UTII for catering is done using the general formula:

Nenvd = BD x (FP1 + FP2 + FP3) x K1 x K2 x Nst

Nenvd	The amount of UTII tax for the corresponding quarter
DB	basic yield
FP1	physical indicator in the 1st month of the quarter
FP2	physical indicator in the 2nd month of the quarter
FP3	physical indicator in the 3rd month of the quarter
K1	correction coefficient K1 (deflator coefficient)
K2	correction factor K2
Nst	UTII tax rate

Please note that this formula may not work for all cases. If an individual entrepreneur or company was not in the status of a UTII payer for the entire tax period (the corresponding quarter), for example, due to the registration of their business or the termination of activities in the middle of the quarter, then the UTII calculation is made in proportion to this time. See how to do this.

Before moving on to the actual calculations, a few words about the components of this formula.

Basic profitability and physical indicator for food service services.

For different catering facilities, the DB and FP differ. For catering facilities with service hall DB is 1,000 rubles. from each meter of the service hall (1,000 rubles -, and 1 sq. m. is a physical indicator). For example, for a cafe with a service hall measuring 50 sq. m. DB x FP will be 50,000 rubles. (50 sq. m. x 1,000 rub.) for 1 full month.

For catering facilities no service lounges The DB is set at 4,500 rubles, and the FP determines the number of employees (including the individual entrepreneur himself). For example, for a diner with 2 employees, DB x FP will be 4,500 rubles. x 2 = 9,000 rub. for 1 full month.

If the owner of the eatery is an individual entrepreneur, then he will also need to be taken into account in the calculation of UTII. DB x FP will then be 4,500 rubles. x 3 = 13,500 rub. for 1 full month.

Correction coefficients K1, K2 and tax rate for catering.

As for the K1 coefficient, the so-called deflator coefficient, it is annually . In 2016, K1 was set at 1.798. This coefficient is uniform throughout the Russian Federation and is valid all year.

But the K2 coefficient is set by local authorities in order to take into account the peculiarities of conducting activities in the relevant territory. To find its meaning, you need to familiarize yourself with the decisions of local representative bodies. This can be done using the official website Nalog.Ru. See more about this.

In relation to the tax rate, it must be taken into account that local authorities can set in the range from 7.5% to 15%. If such local decisions are not made, then the 15% rate established by the Tax Code of the Russian Federation applies. To learn how, without leaving your home, to find out what tax rates apply in the area you are interested in, watch the video below.

An example of calculating UTII for catering with a hall.

Let's say that Phoenix LLC has a cafe in Nalchik, which employs 5 employees, with a service area of ​​50 square meters. m. The K2 coefficient in the city of Nalchik for this activity is 0.79. Let's calculate UTII for a cafe for the 3rd quarter of 2016.

• Nenvd =
• DB x (FP1 + FP2 + FP3) x K1 x K2 x 15% =
• 1,000 x (50 + 50 + 50) x 1.798 x 0.79 x 0.15 =
• RUB 31,959.45

An example of calculating UTII tax for catering without a service hall.

Let’s say an individual entrepreneur has a snack bar without a service hall with an area of ​​8 square meters. m. with 2 workers. The coefficient K2 is 0.5. Tax rate 12%. Let's calculate the tax for the 3rd quarter.

• Nenvd =
• DB x (FP1 + FP2 + FP3) x K1 x K2 x 12% =
• 4,500 x (3 + 3 + 3) x 1.798 x 0.5 x 0.12 =
• RUB 4,369.14

Which is more profitable?

Catering services can be provided not only on UTII, but also in other tax regimes (

EGAIS, “smart cash registers”, new reports - the authorities prepared retail in advance for these and other innovations that came into force in early January. For details about the main changes in the field of trade and public catering, read the article of the St. Petersburg Legal Portal.

Entrepreneurs working in the trade sector will have to spend a lot this year. Starting from January 1, 2016, they need to connect to EGAIS, take care of purchasing new generation cash register equipment, and switch to new sanitary rules. The government, however, gives businesses some concessions by providing deferments of penalties and tax deductions.

Statistical report on trade volumes

() Before February 5, 2016, micro-enterprises in the field of trade must submit a special document to Rosstat “Information on the turnover of retail trade and public catering of a micro-enterprise.” According to the department's order, all trade organizations, including those selling motor vehicles, motorcycles, their components and accessories, and motor fuel, must report using the new form. At the same time, individuals carrying out entrepreneurial activities without forming a legal entity do not have to submit such a report. Microorganizations are allowed to transmit statistical information in electronic and paper versions. At the same time, for failure to submit a report, an economic agent faces a fine of 20 to 150 thousand rubles under Article 13.19 of the Code of Administrative Offenses of the Russian Federation.

Commercial property tax reporting and payment

() In 2016, taxpayers who pay property tax based on its cadastral value are required to report to the tax authorities based on the results of the first, second and third quarters of the calendar year. This is provided for by amendments to. At the same time, reporting rules can be canceled by decision of the authorities in each specific subject. Therefore, it is possible that not all entrepreneurs will have to report to the Federal Tax Service every three months. In addition, as previously the Federal Tax Service, at the end of 2016, property tax on real estate for retail and office purposes, calculated on the basis of the cadastral value, will have to be paid not only to the owners of such objects, but also to organizations that own them under the right of economic management.

Sanitary requirements for grocery stores and cafes

() In 2016, Rospotrebnadzor is preparing to introduce new sanitary requirements for trade organizations selling food products. They will replace the still existing Sanitary and Epidemiological Requirements for Trade Organizations, issued in 2001 and revised in 2007. According to , the new standards will become mandatory for all organizations and individual entrepreneurs involved in the sale of food products through shops, warehouses, fairs, markets and other facilities. Moreover, the transition period for their entry into force has not yet been planned. Among the innovations from Rospotrebnadzor is a ban on placing non-food products and food products in common warehouses. A similar requirement will apply to retail establishments: selling food and other goods in the same sales area will be prohibited. In addition, all culinary products will have to be sold in packaging, and food products will not be allowed to be vacuum packed. At the same time, a ban is introduced on the sale of eggs in departments where unpackaged ready-to-eat products are located. Another innovation: employees of shops and cafes will no longer be allowed to cut cakes themselves and sell them by the portion. The sanitary and epidemiological standards being discussed also provide for some new requirements for premises where food products are received, stored and sold.

Joining EGAIS

() According to the current version of Law No. 171-FZ on the regulation of the production and turnover of alcohol-containing products, from January 1, 2016, the following must join the Unified State Automated Information System (USAIS):

• organizations producing beer, beer drinks, cider, poire and mead (except for those whose annual production volumes do not exceed 300 thousand decaliters of these products);
• organizations that purchase, store and supply alcohol and alcohol-containing products;
• individual entrepreneurs purchasing beer and beer drinks, cider, poiret, mead, as well as alcohol for subsequent retail sale.

[M=134776] To do this, by the beginning of the year, economic agents needed to purchase special technical means of recording and transmitting information. Details about what kind of equipment will allow entrepreneurs to timely and fully report to the state are presented on the official website of the system egais.ru. In connection with the expansion of the list of EGAIS users on the eve of the new year, the government updated the rules for the functioning of this system, and also clarified what information must be transferred to Rosalkogolregulirovanie. Thus, organizations and individual entrepreneurs purchasing beer and beer drinks, cider, poire, mead for their subsequent retail sale are required to provide the following information:

• information about the taxpayer, including TIN;
• name, type and code (by classifier) ​​of the purchased product;
• information contained in the consignment note and (or) international consignment note, a certificate attached to the consignment note or customs declaration;
• numbers, dates and times of submission of applications for recording in the Unified State Automated Information System information about the organization/individual entrepreneur, about products of each type and name, about the volume of production and turnover of products of each type and name, about documents permitting and accompanying the production and turnover of products;
• information about the counterparty(s) for the supply and purchase of products (name, taxpayer identification number, address);
• data on the volume of alcoholic products established based on the results of the inventory of alcoholic products, including indicating the numbers of federal special stamps and excise stamps applied to labeled alcoholic products;
• information about write-off of products in case of defects or other reasons.

Since retailers of alcoholic products report only on purchases, and the state wants to improve control over all its turnover, Rosalkogolregulirovanie introduced a new form of journal for recording the volume of retail sales of alcohol and alcohol-containing products on January 1, 2016. This document must be completed by organizations and individual entrepreneurs selling beer, cider, poire, mead, alcoholic and/or alcohol-containing products. The journal itself can be kept in paper or electronic form, but information should be entered into it no later than the next day after the sale of each unit of consumer packaging (packaging) or upon opening of the transport container used for the delivery and subsequent bottling of products to the consumer. The deadlines and frequency of submission of this journal have not yet been stated in any legislative act. However, in its clarifications, Rosalkogolregulirovanie clarified that taxpayers should use data from it when filling out “alcohol” declarations, which are submitted quarterly. At the same time, inspectors have the right to control the procedure for maintaining a journal for recording the volume of retail sales of alcohol and alcohol-containing products, as well as to apply sanctions in case of non-compliance with the requirements or the absence of this document. According to Article 14.19 of the Code of Administrative Offenses of the Russian Federation, for violating the procedure for recording the sale of alcoholic beverages, officials can be fined 10-15 thousand rubles, and legal entities - 150-200 thousand rubles. [M=135018] As for fines for failure to connect to the Unified State Automated Information System itself, paragraph 4 of Article 2 of Law No. 182-FZ states that individual entrepreneurs and organizations will not be punished for failure to transfer information to it before July 1, 2016. In fact, legislators gave businesses a six-month deferment so that they could get used to the new requirements and learn how to interact with the system. In addition, Rosalkogolregulirovanie states that until March 31, 2016, organizations and individual entrepreneurs will not be fined for the lack of necessary equipment and appropriate software.

New price tag formats

() According to the updated version of the government decree on the rules for the sale of certain types of goods, the requirements for price tags are changing. Now, along with traditional paper price tags, stores are allowed to use electronic price tags, including in the form of any visually accessible media - tickers, light displays, stands, slates. At the same time, officials so that during peddling trade the seller (his representative) can present a price list indicating the names and prices of all goods sold.

Share of foreign workers

() At the end of 2015, the government issued a decree limiting the proportion of foreign workers who have the right to work in the trade sector. However, no changes in government policy have been observed. As in 2015, in 2016 the share of foreign workers should not exceed 15% of the total number of workers selling alcoholic beverages (including beer) and tobacco products in specialized stores. Foreign citizens are still prohibited from selling medicines in pharmacies, as well as working in markets and non-stationary retail outlets.

Markets in capital structures

() From January 1, 2016, all agricultural markets and agricultural cooperative markets operating in cities with a population of over 1 million people must “move” into permanent buildings and structures. According to amendments to the law on retail markets, their location in temporary structures has been prohibited since the beginning of this year. In addition, as of January 1, agricultural market managers must equip retail spaces in compliance with architectural, urban planning and building codes.

Transition to smart cash registers

() Throughout last year, officials discussed how to most painlessly switch to a new generation of cash register equipment equipped with an online transmitter of information about completed transactions. in December on a phased transition to “smart cash registers”, the government recently introduced a bill to the State Duma, according to which in 2016 the installation of devices that transmit information about transactions in real mode will become voluntary. But starting from February 2017, entrepreneurs may be required to install new-style fiscal drives. Also, after a year, they will have to transfer fiscal data to the tax authorities in electronic form through a fiscal data operator. New rules for all economic agents legally required to use cash register systems will become fully operational as of July 1, 2017. [M=135052] And by July 1, 2018, officials are going to make it mandatory for individual entrepreneurs using the patent taxation system to use cash registers. From this date, according to the bill, they will be prohibited from making cash payments and (or) payments using payment cards without the use of cash register equipment. The same bill clarifies that the following types of activities will be exempt from the mandatory use of CCP:

• sale of newspapers and magazines, as well as related products at newsstands, provided that the share of the sale of newspapers and magazines in their turnover is at least 50 percent of the turnover;
• sale of securities;
• sale of travel documents (tickets) and coupons for travel on city public transport;
• providing meals to students and employees of educational organizations;
• trade in markets, fairs, exhibition complexes, as well as in other areas designated for trade, with the exception of retail outlets located here (shops, pavilions, kiosks, tents, auto shops, vans);
• peddling small retail trade in food and non-food products (with the exception of technically complex goods and food products requiring certain storage and sale conditions) from hand carts, bicycles, baskets, trays;
• sale of tea products in the approved range in passenger carriages of trains;
• trade in kiosks of ice cream and soft drinks on tap;
• trade from tanks in beer, kvass, milk, vegetable oil, live fish, kerosene;
• trade in vegetables and melons was rampant;
• acceptance of glassware and waste materials from the population, with the exception of scrap metal, precious metals and precious stones;
• sale of objects of religious worship and religious literature, provision of services for conducting religious rites and ceremonies in religious buildings and on the territories related to them;
• sale at face value of postage stamps and other signs confirming payment for postal services.

It is possible that during the discussion the deputies will further change the norms proposed by the government. In addition, they will have to legislatively approve the amount of tax deduction to compensate entrepreneurs for the purchase and installation of new cash registers. According to some, it could be 18 thousand rubles. While the authorities are addressing issues related to the spread of “smart cash registers” throughout the country, the government has extended the experiment, within the framework of which data on transactions carried out is transmitted to the tax authorities electronically. According to Resolution N 1402, participants in this project are allowed to use the equipment at their disposal until December 31, 2016 inclusive. Despite some concessions from the state, it will not be easy for entrepreneurs working in the trade sector to do business this year. Their situation will worsen if, during the spring-summer session, deputies approve new rules for traders, according to which the number of days for payment for delivered goods will be reduced, retro bonuses will be reduced, and control over retail chains will be tightened. It is possible that the authorities will take other “tough” measures - change the hours for the sale of alcohol, ban the sale of cigarettes at certain hours, and abandon 24-hour stores located in premises where apartments were previously located. No matter how events change, readers of the St. Petersburg Legal Portal will learn about them from primary sources.

How to open a cafe from scratch, what needs to be done for this, what taxation system to choose? You will find answers to these and other questions in this article. To open a cafe, you will first need to register your business.

Organizational and legal form of cafe activity

The best way to open a cafe is to register an individual entrepreneur or LLC. These are the two simplest and least expensive forms of doing business. Each of these forms has its pros and cons, which you can learn more about here.

The cafe must meet fire safety requirements.

In addition, the dishes included in the cafe menu may also need to be approved by Rospotrebnadzor. For these purposes, it is used, more about which in one of our next articles.

To justify the costs of preparing dishes and trade markups for dishes used in the menu, you will need to register.

If the cafe sells alcoholic beverages, then its activities will require.

Cafe staff

Cafe staff need to register, in which the results of employee examinations must be entered. Cafe workers must undergo such examinations upon hiring, and then annually. The employer must ensure that these are carried out at his own expense.

Job Descriptions:

Taxation of cafes

For a cafe, one of the special tax regimes is best suited.

• For individual entrepreneurs, the following may be available: UTII, simplified tax system or patent taxation system.
• For LLC: simplified tax system or UTII.

You can now compare different modes and choose the most suitable one directly on the website of the Federal Tax Service of Russia.

A number of conditions must be present to apply.

• Firstly, UTII must be put into effect by the regional authorities in the place where the cafe operates in relation to this type of activity. For information on how to find out if there is a UTII and what types of activities qualify for it, see here.
• Secondly, only those entrepreneurs who fit the restrictions of this regime will be able to switch to UTII. For cafes, an additional restriction is that the area of ​​the service area is no more than 150 square meters. m.

As for, as we noted above, this mode is only available for individual entrepreneurs. At the same time, in order to use it, general conditions must be met (the number of individual entrepreneurs should not exceed 15 people, the patent system for this type of activity must be introduced in the relevant constituent entity of the Russian Federation) and special conditions for cafes (the area of ​​the service hall should not exceed 50 sq. m. for each catering facility)

As for the simplified tax system, this mode is available for both individual entrepreneurs and LLCs. But there are also limitations, about which read more.

To decide on the choice of regime (provided that it is available to you), you need to calculate the tax burden for each regime.

Let’s say on October 1, 2015, an individual entrepreneur is registered who is going to open a cafe in the city of Nalchik with a service hall of 50 square meters. m.

Also in the city of Nalchik, UTII can also be applied to the activities of cafes.

To calculate UTII we need:

• BD (basic profitability) - 1000 rub.
• FP (physical indicator) - area of ​​the service hall in square meters. m.
• FP1 - hall area in October = 50 sq. m.
• FP2 - hall area in November = 50 sq. m.
• FP3 - area in December = 50 sq. m.
• coefficient K1 - 1.798
• coefficient K2 (for this type of activity in the city of Nalchik) - 0.74

For information on how to find out K2 and the types of activities falling under UTII, see.

So, calculation of UTII for the 4th quarter:

BD x (FP1 + FP2 + FP3) x K1 x K2 x 15% (tax rate) = 1000 x (50 + 50 + 50) x 1.798 x 0.74 x 0.15 = 29,936.7 rubles.

An individual entrepreneur can reduce the amount of tax and the amount of insurance premiums paid for his employees, but by no more than 50% of the tax amount. Taking into account the reduction, the tax amount will be 14,968.35 rubles.

As you can see, the patent tax system is less burdensome for individual entrepreneurs under the specified conditions. So now you know how to open a cafe from scratch, but if you have questions, ask.

Cafe staff

Cafe employees will need to organize and conduct mandatory medical examinations at the employer’s expense. All cafe employees must register and maintain . Moreover, the RF Armed Forces concluded that medical examinations are mandatory for all cafe employees, including administrative staff.

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Moscow has reduced the tax burden on business, in particular by reducing the growth rate of corporate property taxes. For cafes, restaurants and shops located in pedestrian areas, property tax rates based on cadastral value have been reduced by 10 times.

According to the law, in 2016 the tax rate on the property of organizations based on cadastral value was reduced from 1.5 to 1.3 percent of the cadastral value, in 2017 - from 1.8 to 1.4 percent, in 2018 - from two to one and a half percent percent.

Thus, in 2016-2018, the tax burden on business will decrease by 13-25 percent.

From January 1, 2016, the tax is calculated at the cadastral value of all non-residential buildings with an area of ​​more than one thousand square meters, if they are used as studios and offices, shops and repair shops, cafes and restaurants, hairdressers and beauty salons, dry cleaners and other household service facilities.

Owners of non-residential premises in apartment buildings also pay property tax at cadastral value if they use their property, the total area of ​​which exceeds three thousand square meters, for commercial purposes.

From January 1, 2017, taxation based on cadastral value applies to all retail and office buildings located on land plots with the corresponding type of permitted use. Currently, the tax is levied only on buildings with an area of ​​more than three thousand square meters.

In 2017, real estate tax at cadastral value will be levied on 95 percent of retail, office and commercial space in Moscow (currently about 62 percent).

In other words, the law gradually equalizes the tax conditions for owners of retail, office and commercial real estate, and more fairly distributes the tax burden depending on the real value of real estate.

The law also expands tax incentives for owners of retail properties located in pedestrian zones and on streets with heavy pedestrian traffic. From January 1, 2016, for public catering establishments, retail trade facilities, consumer services, provision of tourism, cultural and educational services, as well as bank branches, the corporate property tax rate at cadastral value has been reduced by 10 times.

The reduction in property tax rates is evidence that the city government listens to entrepreneurs and reacts predictably and adequately to changes in the situation in the retail and office real estate market.

In addition, the rental rate for small businesses has been kept at a minimum level. Until July 1, 2016, its amount will be 3,500 rubles per square meter per year for small businesses renting non-residential properties owned by the city of Moscow and carrying out priority activities for the city.

Today, about 7,670 organizations enjoy this benefit, which is more than 50 percent of city tenants. Maintaining the preferential rate will reduce the financial burden on entrepreneurs and, accordingly, will help them maintain business activity and jobs.

Industrial enterprises, technology parks and their residents, as well as hotel owners are already receiving tax benefits. In addition, individual entrepreneurs who registered for the first time and use a simplified or patent tax system can count on a two-year tax holiday.

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