Small businesses support in Russia (on the basis of retail services taxation)
Автор: Prosvirina Irina Igorevna, Sultanov Felix Valievich
Рубрика: Бухгалтерский учет, анализ и аудит
Статья в выпуске: 30 (289), 2012 года.
Бесплатный доступ
Taxation plays an important role in stimulation of small businesses. The problem of application of the single tax regime to the imputed income of small retailers, connected with the lack of clear criteria for classifying enterprises in retail or wholesale trade, is revealed. It leads to the necessity of making use of separate accounting activities, as well as double taxation of income of entrepreneurs in the services provided by the entities.
Small business, retail, wholesale, simplified system of taxation, single tax on imputed income
Короткий адрес: https://sciup.org/147155805
IDR: 147155805