Tax support of small innovation business which applies common system of tax assessment. Tax remissions and insurance benefits of members of the Skolkovo project

The author of the article identified legal problems of application of the common system of taxation of small innovation enterprises. Analyzed the conditions and the opportunity of creation of the innovation activities in the Russian Federation and other States. One of the possible variants of the tax for the support of small innovative enterprises prompted to create a new special tax regime. Considered the benefits provided by the participants of the innovation project «SKOLKOVO». Proposals for amendments to the Tax code of the Russian Federation in respect of the taxation of the participants of this project.