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Проблемные вопросы применения упрощенной системы налогообложения в России

магистерская диссертация
descriptionPublicationkeyboard_double_arrow_right Other literature type 01 Jan 2017 Russian Publisher:Санкт-Петербургский политехнический университет Петра Великого

doi: 10.18720/spbpu/2/v17-6767

Проблемные вопросы применения упрощенной системы налогообложения в России

Abstract

Ð’ магистерской диссертации приведена Ñ Ð°Ñ€Ð°ÐºÑ‚ÐµÑ€Ð¸ÑÑ‚Ð¸ÐºÐ° упрощенной системы налогообложения. Приведены данные о состоянии малого бизнеса в России, сделан сравнительный анализ критериев отнесения ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸Ñ‡ÐµÑÐºÐ¸Ñ ÑÑƒÐ±ÑŠÐµÐºÑ‚Ð¾Ð² к категории Ð¼Ð°Ð»Ñ‹Ñ Ð¸ ÑÑ€ÐµÐ´Ð½Ð¸Ñ Ð¿Ñ€ÐµÐ´Ð¿Ñ€Ð¸ÑÑ‚Ð¸Ð¹ среди Ð·Ð°Ñ€ÑƒÐ±ÐµÐ¶Ð½Ñ‹Ñ ÑÑ‚Ñ€Ð°Ð½. Приведены статистические данные о состоянии субъектов малого предпринимательства и применения упрощенной системы налогообложения в Российской Федерации. Проведен анализ налогового законодательства относительно упрощенной системы налогообложения, выявлены основные проблемные вопросы упрощенной системы налогообложения и предложены пути Ð¸Ñ Ñ€ÐµÑˆÐµÐ½Ð¸Ñ.

Keywords

налоговая система, налоговый кодекс, статистика, малый бизнес, специальные налоговые режимы

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citations
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
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