ОПТИМИЗАЦИЯ СИСТЕМЫ НАЛОГООБЛОЖЕНИЯ МАЛОГО БИЗНЕСА

Abstract

The article discusses the principles and systems of taxation for small business. Today, that choice of special tax regimes is relevant, in which an entrepreneur or organization must calculate the total tax burden in accordance with various economic indicators of activity, taking into account all the nuances and prospects for future business development. Small business is a sector which favorable development is extremely important for determining the rate of economic growth of the national economy, the level of employment, the quality and structure of the gross national product. The development of small businesses largely depends on the domestic and foreign policy of the state. In modern conditions, a small enterprise is a small firm managed by an independent owner. Also, this company does not occupy a dominant position in the market in its industry and meets certain legal norms, criteria for the number of employees who work for the company during the reporting period and the income that it receives. The article considers the current criteria for determining organizations and classifying them as small businesses. The object of taxation, and in this case small business, determines the appropriate special regimes. The paper proposes tax planning using the method of tax express analysis using analytical indicators. In conclusion, we describe the analysis of tax risks that are necessary for effective tax planning of the small business. In general, the study suggests optimizing the tax system for small business in order to develop it effectively