REGISTRATION FORMS FOR SMALL JEWELRY BUSINESS WORKING WITH PRECIOUS STONES AND METALS

The jewelry business in the sphere of turnover of precious metals and stones (DMDK) operates in various forms proposed by Russian legislation. In 2024, a registration form as a jeweler artist is additionally proposed for manufacturers who individually produce precious products. A comparative assessment of the current forms of registration of the jewelry business emphasizes the need to clarify some concepts of legislation, since based on the mechanism for obtaining the status of an artist-jeweler, there are no obvious benefits for participants yet. In the author's opinion, the status of an artist-jeweler can be clarified within the framework of current tax legislation for individuals, as well as the self-employed. At the same time, the accounting procedure for precious raw materials used for the manufacture of jewelry by an individual manufacturer should be simplified: the time for production (creativity) should not exceed the time of its documentation