THE QUESTION OF THE APPLICATION OF THE TAX REGIME "TAX ON PROFESSIONAL INCOME" IN TERMS OF CORONARIES
Keywords:
налоговый режим, налог на профессиональный доход, самозанятые лица, предпринимательская деятельность, меры поддержкиAbstract
The article deals with the features of the activities of self-employed citizens who use the "professional income tax" tax regime. The advantages and disadvantages of this regime in the context of the corona crisis are highlighted, and the problems that prevent its further spread are identified.
References
О проведении эксперимента по установлению специального налогового режима "Налог на профессиональный доход": Федеральный закон от 27.11.2018 N 422-ФЗ - Режим доступа http://www.consultant.ru.
Миронова С.М., Стеценко Е.Я. Налогообложение самозанятых лиц (некоторые вопросы применения налога на профессиональный доход) // Право и экономика. 2019. N 9. С. 64 - 73.
Официальный сайт Федеральной налоговой службы -Режим доступа https://www.nalog.ru/rn77/news/activities_fts/9998965/
Официальный сайт Министерства экономического развития РФ - Режим доступа https://shly.link/yubdL
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NoDerivatives 4.0 International License.
CC BY-ND
A work licensed in this way allows the following:
1. The freedom to use and perform the work: The licensee must be allowed to make any use, private or public, of the work.
2. The freedom to study the work and apply the information: The licensee must be allowed to examine the work and to use the knowledge gained from the work in any way. The license may not, for example, restrict "reverse engineering."
2. The freedom to redistribute copies: Copies may be sold, swapped or given away for free, in the same form as the original.
