E3S Web of Conf.
Volume 222, 2020International Scientific and Practical Conference “Development of the Agro-lndustrial Complex in the Context of Robotization and Digitalization of Production in Russia and Abroad” (DAIC 2020)
|Number of page(s)||8|
|Section||Food Security. Economics and Legal Regulation in the Agro-industrial Complex|
|Published online||22 December 2020|
Professional income tax: types of activities, rates, application criteria
1 Urals state agrarian university, 620075, Karl Liebknecht Str., 42, Ekaterinburg, Russia
2 Russian Presidential Academy of National Economy and Public Administration, 620144, March 8 Str., 66, Ekaterinburg, Russia
3 Kostanay Engineering and Economics University named after M. Dulatov, 110007, 59 Chernyshevsky street, Kostanay, Kazakhstan
* Corresponding author: email@example.com
In the context of rising unemployment due to the difficult economic situation that has arisen in connection with the coronavirus pandemic, citizens ’ interest in the tax for the self-employed has increased. The article shows the reasons for the growing interest of citizens in the professional income tax (hereinafter - the PIT). As of 1 January 2019, a new experimental tax regime was introduced in four regions of Russia, and from July 1, 2020 all regions of Russia can introduce this tax regime. The main criteria for applying the professional income tax are considered. Determination of the place of business, rates, as well as benefits provided for by current legislation. Tax risks and advantages of working with self-employed organizations. Conditions established by regulations for the application of PITs. Features of the transition to the new regime of individual entrepreneurs. An algorithm for checking risks by the internal controller when working with the self-employed is proposed.
© The Authors, published by EDP Sciences, 2020
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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