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All of these conditions lead to the fact that tax revenues from insurance activities revenues of the Federal budget of the Russian Federation does not significantly affect. Thus, the tax policy of the state governing the taxation of insurance companies is directed on support and development of effective forms of insurance protection in the Russian Federation.
References:
1. The law of the Russian Federation from 27.11.1992 N 4015-1 (as amended on 03.07.2016) "On organization of insurance business in the Russian Federation" (as amended. and EXT., joined. effective from 01.01.2017)
2. Tax code of the Russian Federation (part one) of 31.07.1998 № 146-FZ. (ed. from 28.12.2013) // reference legal system "Consultant Plus": [Electronic resource] / Company "Consultant Plus". - Last. update 05.06.2014.
3. Tax code of the Russian Federation (part second) from 05.08.2000 № 117-FZ (ed. from 28.12.2013) // reference legal system "Consultant Plus": [Electronic resource] / Company "Consultant Plus". - Last. update 05.06.2014.
УДК 336.025
Ibragimova L.D.
Graduate student of the first year of study scientific Director: associate professor, Ph.D.
Bilalova Kh.A.
Dagestan State University, Russia, RD, Makhachkala IMPROVEMENT OF LEGISLATIVE REGULATION OF THE ACTIVITY OF SMALL INDUSTRIAL ENTERPRISES IN THE RUSSIAN
FEDERATION
Abstract: In modern conditions of managing small organizations and individual entrepreneurs often find it extremely difficult to conduct their activities: the conditions of the market economy involve the presence of competitors, require huge financial investments. Given the continuing financial instability, Russia chose a course on all kinds of support for small businesses. Basically, this course was found its embodiment in creating favorable tax conditions.
Keywords: small business, tax regime, simplified taxation system, legal regulation, taxation of small industrial enterprises.
Ибрагимова Л.Д. магистрант 1-го года обучения научный руководитель: Билалова Х.А., к.ф.н.
доцент
Дагестанский государственный университет
Россия, РД, г. Махачкала
Аннотация: В современных условиях хозяйствования малым организациям и индивидуальным предпринимателям зачастую оказывается крайне сложно вести свою деятельность: условия рыночной экономики предполагают наличие конкурентов, требуют огромных финансовых
вложений. Учитывая продолжительную финансовую нестабильность, Россия выбрала курс на всевозможную поддержку субъектов малого бизнеса. В основном, данный курс нашел свое воплощение в создании благоприятных налоговых условий.
Ключевые слова: малое предпринимательство, правовое регулирование, налогообложение малых промышленных предприятий.
The governments of most developed countries define small business as a special subject of state regulation. The peculiarity of small business has shaped the peculiarities of its taxation, which is oriented to long-term development and is tied to the really developing economic proportions within this sector. The problem of small and medium-sized businesses is already laid down in the definition of entrepreneurship. Entrepreneurship always involves a risk that can't always be foreseen. Because of the risk, businesses can't stand in the market, and many of them cease to exist. But the more the initial capital is invested in an enterprise, the higher its chances of survival in a competitive struggle. The next big problem arises: lack of investment resources, inaccessibility of loans. Banks in the issuance of loans should be confident that the enterprise will be solvent, they need a thoughtful business plan, which in many respects will depend on what knowledge the future entrepreneur has, how realistic he assesses his capabilities, etc. An entrepreneur must have good credit history, "quality" pledge. [1]
The smallest and medium-sized enterprises are enterprises engaged in commercial activities and public catering. It is necessary to increase the share of enterprises serving science, dealing with science. They can bring a large amount of investment in the budget, and this is the most promising area of entrepreneurial activity in the era of information computer technology and scientific and technological progress.
The next small business problem: high taxes and fees. Depending on the type of taxation: a traditional taxation system or a simplified system, an entrepreneur pays various interest rates. But there are also compulsory payments to various funds, for example, insurance premiums and business expenses. Therefore, entrepreneurs incur large monetary losses, and it becomes unprofitable for them to conduct business.
The federal law "On the development of small and medium-sized businesses in the Russian Federation" in order to implement the state policy in the development of small and medium-sized business in the Russian Federation provides for the following measures:
1) special tax regimes, simplified rules for maintaining tax accounting, simplified forms of tax returns for individual taxes and fees for small businesses;
2) simplified methods of accounting, including simplified accounting (financial) reporting, and a simplified procedure for conducting cash transactions for small businesses;
3) simplified procedure for compiling statistical reports by small and medium-sized businesses;
4) preferential procedure for settlements for state and municipal property
privatized by small and medium-sized business entities;
5) measures to ensure the rights and legitimate interests of small and medium-sized businesses in the implementation of state control;
6) measures to ensure financial support for small and medium-sized businesses, organizations that form the infrastructure for supporting small and medium-sized businesses;
7) measures to develop the infrastructure for supporting small and medium-sized businesses;
8) other measures aimed at ensuring the implementation of the goals and principles of this Federal Law. [2]
In order to support small businesses, the Tax Code of the Russian Federation since 2015 includes provisions on the so-called tax holidays. Their essence is that within a certain period of time taxation will be carried out at a rate of 0%. However, this privilege did not apply to all entrepreneurs and did not affect all taxes.
The right to zero-rate taxation will be available to individuals who:
• first registered as IP since 2015;
• are in the USN or patent system for paying taxes;
• conduct business in social, scientific or industrial spheres (specific types of activity falling under preferential treatment are determined by regional legislation).
Forced business entrepreneurs could only when calculating tax on a simplified taxation system. Administrative barriers and corruption - one of the biggest problems holding back the development of small businesses. With administrative barriers, one should understand the existence of numerous by-laws, contradictions between different levels of legislation (federal and regional), a large amount of reporting, a large number of supervisory bodies, etc. We believe that it is necessary to eliminate contradictions between the federal and regional levels of legislation; checks carried out by various bodies should be reduced, which makes them more coherent; It is also necessary to provide entrepreneurs with all the necessary information on requirements of regulatory bodies. Thus, we can distinguish the following problems, which are currently in small and medium business:
• a small percentage of enterprises engaged in science or serving science;
• difficulties in obtaining loans from credit institutions;
• high taxes;
• administrative barriers and corruption;
• lack of competent staff.
Thus, the solution of these problems will help small businesses develop more, this means that new goods (works, services) will be created, new jobs will be created, the country's economy will develop.
References:
1. Khayrullina DR Increase of efficiency of management by development of small enterprises of sphere of services: the dis. Cand. econ. Sciences / Khairullina DR ; Nizhny Novgorod. state. engineer-econ. in-t. - Knyaginino, 2015. - 230 p.
2. Federal Law No. 209-FZ of July 24, 2007 (as amended on July 26, 2012) "On the development of small and medium-sized business in the Russian Federation".
УДК 334.024
Kaidora S.Z.
The student of the Dagestane State University Russia, Republic of Dagestan, Makhachkala FEATURES DIRECT AND INDIRECT COSTS IN THE ENTERPRISE
Abstract: the article presents a clarification of the validity of the distribution of costs into direct and indirect in the company. Also, the article discusses cost control, the result of which is development of managerial decisions aimed at optimization and cost reduction.
Key words: direct and indirect costs, enterprise activity, expenses, products and services.
Before opening a new business is to accurately estimate future project costs. After all, they will depend on such important factors as profitability of the project and the timing of his return. The activity of any enterprise is impossible to imagine without the cost of certain resources. All the cost that involves the implementation of a business project can be divided into direct and indirect. All of these costs need to try to accurately predict in order to prepare a business plan.
Costs play a big role in the activities of the organization. The magnitude of the costs depends on the financial result from the sale of finished products, works, services. After all, the financial result is determined as the difference between the proceeds from the sale of products without deductions, provided by legislation and the cost of its production and sales. Thus, the costs associated with the production and sale of products, have a direct impact on the cost of goods or services.
To classify the concept of cost into direct and indirect (vnerealizatsionnyh) it is extremely important for the correct distribution of the tax base for profit tax. Direct costs are redistributed on sold and unsold products, the rest goes to unfinished production. All expenses that the company does not consider direct, automatically pass into the category of indirect. Indirect costs are recognized as expenses associated with selling the product. They are fully in the expenses that affect taxation. If the records of the direct costs is quite clear and understandable, the treatment of indirect costs has its difficulties. As the direct cost impact on the cost and the selling price of the item, it is important to make the distribution between the cost groups.
Also note that indirect costs for one company is a direct cost for another. Sometimes the same expenditure can change the category. For example, advertising a particular service refers to the direct costs, advertising of the
