CC BY
3
UDC 330
Akhmedilova Kh.R.
Master student 1 course Economic Faculty Scientific Adviser: Ubaydulaeva Sh. A.
Teacher of English Language Dagestan State University Makhachkala, Russia SPECIAL TAX REGIMES AS A TOOL TO SUPPORT SMALL AND
MEDIUM-SIZED BUSINESSES Abstract: for the development of small and medium-sized enterprises, the state creates special conditions that allow to support small and medium-sized businesses. Currently, small and medium businesses, subject to compliance, are entitled to apply four of the five special tax regimes: a simplified tax system, a single tax on imputed income for certain types of activities, a patent system, a single agricultural tax. A comparative description of the tax regimes of small business is given. This article discusses special tax regimes.
Keywords: special tax regimes, simplified tax system, single tax on imputed income, patent system of taxation, single agricultural tax.
Today, small and medium entrepreneurship is one of the main factors of economic development not only in the Russian Federation, but also in the world.
In the economic development of the Russian Federation, small and medium businesses play a large role and in order to support it the state has developed special tax regimes (STR).
STRs are described as a type of taxation that allows businesses and individuals not to pay certain taxes.
In the Tax Code of the Russian Federation, the following STRs are distinguished:
- Unified taxation system for agricultural enterprises ;1
- the simplified taxation system(USN) ;
- tax system in the form of a single tax on imputed income for certain types of activities(ENVD) ;
- taxation system for the implementation of production sharing agreements (ESKHN);
- patent taxation system 1.
The total amount of taxes received from organizations of small and medium-sized businesses that use STR, can be viewed in Table 12.
1 Tax Code of the Russian Federation [Electronic resource] / ATP Consultant Plus. - Access mode: http://www.consultant.ru (appeal date: .12.01.2019);
2 Data on the forms of statistical tax reporting [Electronic resource] // Website of the Federal Tax Service of the Russian Federation [Ofits. site]. URL: https://www.nalog.ru/rn42/related_activities/statistics_and_analytics/forms/#t1 (access date: 12/01/2019)
Table 1
"The amount of tax revenues from organizations applying SNR to the budget
of the Russian Federation for 2015-2017."
Indicators 2015 2016 2017
USN 323 053 279 357 669 652 436 752 326
ENVD 78 651 760 72 715 240 69 869 934
ESKHN 9 586 628 11 367 466 11 192 723
As we see from the table of revenues for the Simplified tax system, they increase every year. In 2017 compared to 2016, tax revenues under the Simplified tax system increased by 22.1%, while taxes on the Unified agricultural tax decreased by 1.5%. decreased by 3.9%.
Consider these tax regimes in more detail. If small and medium business organizations apply one of these regimes, then they are exempted from certain taxes, such as; income tax, corporate property tax, Value Added Tax, personal property tax.3
The single agricultural tax is regulated by Chapter 26.1 of the Tax Code of the Russian Federation and is intended only for organizations and individual entrepreneurs who produce agricultural products.
In order to become a taxpayer of a single agricultural tax, it is necessary that the proceeds from the sale of agricultural products and farmed fish be at least 70%.
Do not have the right to switch to the ECKHN:
1) Companies and individual entrepreneurs that produce excisable goods.
2) Companies and entrepreneurs whose activities are related to gambling.
3) Budget organizations4
Enterprises that pay USN are exempt from paying the following taxes: organizations have the right not to pay the organization tax, VAT and property tax on organizations, and individual entrepreneurs - the tax on personal income, property tax on individuals and VAT.
The simplified tax system is designed to reduce the tax burden of enterprises. USN helps organizations not only reduce the tax rate on financial results, but also exempts from certain types of taxes. For example: corporate income tax, personal income tax, VAT.
Article 346.12 states that organizations have the right to switch to the USN:
- for 9 months of the year, where the organization submitted an application for translation, the revenue is not more than 112.5 million rubles.
- when the number of staff is not more than 100 people.
Enterprises as well as individual entrepreneurs who use this mode do not issue invoices to their customers, and this is not beneficial for companies that pay VAT, since they will not be able to receive a VAT deduction.2
2 Data on the forms of statistical tax reporting [Electronic resource] // Website of the Federal Tax Service of the Russian Federation [Ofits. site]. URL:
https://www.nalog.ru/rn42/related_activities/statistics_and_analytics/forms/#t1 (access date: 12/01/2019)
In article 346.14 of the Tax Code of the Russian Federation, the objects of taxation under the simplified tax system are:3
- income;
- income reduced by the amount of expenses.
A flat tax on imputed income is a regime to which companies engaged in strictly defined types of activities can transfer. Namely: services related to consumer services, veterinary services, auto repair shops can also be transferred to ENVD, organizations that transport passengers, etc. A more complete list of activities is specified in article 346.12 of the Tax Code of the Russian Federation.
Do not have the right to go to the ENVD of the organization if:
1) The number of staff more than 100 people
2) Enterprises in which the share of other enterprises is more than 25%
3) Educational institutions
4) Health care facilities
The main distinguishing feature of this regime is that the amount of tax deductions is not related to real income, but to a physical indicator.
The object of taxation of this regime is the so-called imputed income, but not actually received. To calculate it, they use the value of the basic income, corrective coefficients. The value of the basic income is set to be uniform for the whole country3
The patent tax system is a fairly new system. It began operations on January 1, 2013.
The peculiarity of this system is that the individual entrepreneur buys a patent from the state for carrying out any activity, instead of paying taxes.
Only individual entrepreneurs who have a staff of no more than 15 people and annual revenues of 60 million rubles can obtain such a patent.
An individual entrepreneur can reduce the cost of a patent by the amount of contributions to the extra-budgetary fund, but not more than 50% of these contributions.
As we can see, from this article, for small and medium-sized businesses, the state provides special conditions in the form of tax regimes that allow small organizations to develop in the economy of the Russian Federation.
References:
1. Tax Code of the Russian Federation [Electronic resource] / ATP Consultant Plus. - Access mode: http://www.consultant.ru (appeal date: .12.01.2019);
2. Data on the forms of statistical tax reporting [Electronic resource] // Website of the Federal Tax Service of the Russian Federation [Ofits. site]. URL: https://www.nalog.ru/rn42/related_activities/statistics_and_analytics/forms/#t1 (access date: 12/01/2019)
3Special tax regimes as a tool to support small and medium-sized businesses Plotnikova OV [Electronic resource] https: //scienceforum.ru/2018/article/2018005335 (circulation date: 12.01.2019);
3. Special tax regimes as a tool to support small and medium-sized businesses Plotnikova OV [Electronic resource] -https: //scienceforum.ru/2018/article/2018005335 (circulation date: 12.01.2019);
4. E.G. Efimova, E.B. Pospelova Taxes and Taxation: Study Guide. - M .: MIIR, 2016. - 121-155c
UDC: 338
Akhmedov Sh. M.
1 course, Faculty of Economics Dagestan State University Russia, Republic of Dagestan, Makhachkala ANTIMONOPOLY POLICY
Abstract: This article discusses antitrust policy, which is a special set of economic, administrative, and legislative measures implemented by the government to ensure conditions for market competition and prevent excessive market monopolization that threatens the normal functioning of the market mechanism.
Keywords: antimonopoly policy,antitrust low,sets prices,to evolve, suppression of monopolies, price discrimination, competitiveness.
Antimonopoly policy is a set of government measures aimed at preventing the emergence, restriction and suppression of monopolies, providing all market participants with the possibility of equal conditions of competition and preventing unfair competition.
The main instrument for regulating the activities of monopolies is antitrust
law.
The antitrust law was founded in the United States and Canada. It is based on a package of laws, including the laws of Sherman (1890) and Clayton (1914).
The main focus of the Sherman Act was the fight against the monopolization of trade and commercial activities, prohibiting the monopolization of the market, making illegal all associations and collusion aimed at hindering production and trade, at eliminating competition. Penalties in this case were fines, damages, imprisonment, disbanding organizations.
Clayton's law was intended to outlaw the activities of large firms that were not covered by the Sherman Act. Clayton opposed price discrimination, prohibited exclusive or "coercive" agreements and outlawed the acquisition of shares of competing firms, etc. [1]
Further, other countries began to develop antitrust laws. So, for example, in 1948 in Great Britain the law on monopolies was adopted, France in 1963 adopted antitrust measures. Today, antitrust laws exist in all countries.
In 1991, Russia begins the formation of antitrust policy. The first law was passed on March 22. The law "On Competition and the Restriction of Monopolistic Activities in Commodity Markets" lists the main tasks: state control over the observance of this legislation, restriction, regulation, and control of
