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PROBLEMS OF APPLICATION OF THE SPECIAL TAX MODES FOR SUBJECTS OF SMALL BUSINESS IN THE RUSSIAN FEDERATION
In modern conditions of managing of a problem of a segment of small business in the Russian Federation, in particular in such important aspect as the taxation, remains one of the major questions exciting as well as public authorities, and subjects of small business. In this article authors directly touched these issues, focusing attention on consideration of the special tax modes, as main ways of the taxation, the elected subjects of small business. During reforms of the tax modes for small business there is a set of problems at their application and combination. Authors allocated and described generalizing experience of application of tax modes in the Russian Federation, the positive and negative moments from use of special modes. In particular authors devoted the article to such special regimes of the taxation as the simplified system of the taxation (SST), a uniform tax on imputed income for separate kinds of activity (UTII), system of the taxation for agricultural producers (STAP) and the patent system of the taxation (PST). In article authors presented the idea that stimulation of small business as one of the directions of a tax policy of the state, has to consider features of separate categories of taxpayers most fully. The purpose of this article is the analysis of these problems of the special tax modes arising in the course of practical application and development of the directions on their elimination in modern conditions. Authors came to a conclusion that in a certain measure application of the tax modes for subjects of small business brings benefit, both to businessmen, and tax authorities, however such modes still need revision and specification of some questions which arise in the course of their practical application.
small business; accounting; taxation
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