calc_patent
Compute patent tax cost (PSN) from potential annual income, months, paid contributions, and employee status using a 6% rate.
Instructions
Patent taxation (PSN/ПСН) cost: potential income × 6% × months/12 minus contributions (NK RF ch. 26.5).
When to use: compare patent cost vs USN for an activity; potential_income from regional law. When NOT to use: eligibility/OKVED limits — verify with FNS; employee-heavy cases need manual review. Side effects: read-only, deterministic, offline; no auth or network.
Returns: {patent_cost, before_deduction, contributions_deduction, months, formula, article, disclaimer}.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| months | No | Срок патента в месяцах. | |
| has_employees | No | Есть работники (вычет взносов макс. 50%). | |
| potential_income | Yes | Потенциально возможный годовой доход (закон региона). | |
| contributions_paid | No | Уплаченные страховые взносы. |
Output Schema
| Name | Required | Description | Default |
|---|---|---|---|
No arguments | |||