Problems of taxation of small businesses are relevant in many countries, including Russia, due to existing contradictions in tax legislation and its instability. Peculiarities of taxation of small business entities also depend on the country, on the forms of ownership, on the benefits provided by various types of small business activities.
Over the last decade, we have been talking a lot about the exceptional importance of small business for the development of the economy, the formation of the "middle class", and ensuring political and social stability in society.
In the same years, many laws, decrees, resolutions and other regulations aimed at supporting small business have been adopted. This has not significantly improved the situation of small business representatives in Russia.
The urgency of the topic is that small business is an important component of the market economic system, small business gives the economy the flexibility, mobilizes financial and production resources of the population, has a powerful anti-monopoly potential, and ensures the development of new promising industries.
There is a common opinion that entrepreneurship is the domain of only private individuals and small firms. This view has been characteristic of the economy in the past. Simplicity of the main consumer products, simplicity of their manufacturing, relatively small scale of production and consumption - these are the main features of the environment in which the entrepreneur acted in the past, while not being exposed to special risk and having a small capital.
The most effective way to support small business is, of course, to establish a taxation procedure that would improve the economic situation of existing small businesses and give impetus to the development of small businesses in the manufacturing sector. The experience of many foreign countries shows that taking into account the specifics of small business in the development of tax regimes makes it possible to achieve the desired results in a short period of time.
The analysis of the existing systems of taxation of small business has shown that special tax regimes, undoubtedly, should contribute to the development of small business in our country. However, according to the authors of the article, they still have controversial issues that do not suit taxpayers.
Economic development of the majority of countries by the end of the XX century faced a number of serious difficulties, and one of the priority directions of the way out of the situation was to expand the scope and scale of small business in all forms and forms. Flexible in structure and small in size, it is easier to follow consumer preferences, produce a wide range of competitive products and services, use modern equipment and technology.
The need for an adequate response to changes in the market environment, the development of scientific and technological progress and the emergence of qualitative characteristics of the product have determined the role of small business as a necessary element of the economy of any state.
The purpose of the thesis is to consider the peculiarities of taxation of small business.
To achieve this goal it is necessary to solve a number of problems:
- to define the essence of small business and its role in the economy;
- to consider the functions of taxation of small business;
- To characterize the peculiarities and reporting of small businesses in the application of simplified and imputed taxation system;
- To analyze the activity of "Communications" Ltd. on tax payment;
- to reveal the problems of deductions to the Pension Fund of Russia and ways of their solution;
- To develop proposals on improvement of methods of optimization of taxation at the enterprise of LLC "Communications" and to estimate their efficiency.
The object of the research is Communications LLC, the subject is taxation of small enterprises.
Theoretical and methodological basis of the thesis. The research was carried out with the use of general scientific methods, methods of analysis and synthesis, comparative analysis.
The legal and regulatory framework of the study is represented by the Federal Laws, Resolutions of the Government, Presidential decrees, as well as regional regulations on small business taxation.
The empirical base of the research is formed by the data of the Federal State Statistics Service, materials of the Ministry of Finance of the Russian Federation, the Federal Tax Service, etc.
Structure of work. Diploma thesis consists of an introduction, nine paragraphs combined into three chapters, a conclusion, a list of used literature and annexes. The introduction substantiates the relevance of the topic, goals and objectives. In conclusion, conclusions are made on this topic of the thesis. The list of used literature contains a list of sources studied in the course of the work.