The present state of the taxation system in some types of entrepreneurial activity

The article deals with the present state of taxation system in some types of entrepreneurial activity and using in patent system the ratio that is similar to correction ration of basic profit applied in a single taxation on implied earnings. These coefficients make the calculation more complex and deprive the tax treatment of its substance, based on the equality of tax payments for all individual entrepreneurs of the RF subjects. But as far as the prospect of patent system in small entrepreneurs taxation is concerned and a high potential in this field, the development of this tax system meets both Russia and the Altai Territory interests and provides for economic safety of the state and the region.