Patent tax system and its change in 2021

Resume: The article examines the features of the patent taxation system, its positive and negative aspects, the changes that have occurred in the tax code. Changes in the cost of a patent for insurance premiums, transitional benefits for former "appointees" and the amount of potential income were also studied. The new changes are especially important for individual entrepreneurs who used the UTII system, as they will be able to switch to a more convenient patent system.