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nnotation

This WRC discusses the theoretical and practical issues related to special tax regimes imposed on the territory of the Russian Federation. This work consists of three chapters. The first chapter covers general provisions on the special modes, their design philosophy. The second section deals with the theoretical and practical aspects, characteristics and legal and regulatory framework of special tax regimes in the Russian Federation. In the third section, we formulate the problems and prospects of development of all the special modes. Identified ways to improve the taxation of small businesses. Work is done by means of printing 88 pages with 40 source, contains 3 applications.

充.....5

1 腅.......9

1.1 , ......9

1.2 , 셅....15

2 , 腅......22

2.1ą22

2.2 ͅ.30

2.3 38

2.4 ͅ...44

2.5 腅.....53

3 ......65

充...73

ⅅ.....77

..82

...84

…..85

 

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