THE IMPORTANCE OF THE DEVELOPMENT OF SMALL ENTERPRISES AND THE SPECIFICS OF ORGANIZATION OF ITS ACCOUNTING TAXATION
https://doi.org/10.26425/1816-4277-2019-5-130-135
Abstract
The arguments, justifying the need to create a unified legislative framework, governing the accounting system of small enterprises, have been presented. The modern interpretations of the concept “small enterprise” have been considered. The criteria for classifying an enterprise as small in accordance with the legislative acts of the Russian Federation have been summarized. The features of accounting by small enterprises, which suggest a choice between a general or simplified accounting system, have been highlighted. Specific taxation systems for small enterprises have been determined and compared.
About the Authors
O. S. D’yakonova
State University of Management
Russian Federation
Russian Federation
D’yakonova Olga - Candidate of Economic Sciences
Moscow
A. M. Puzankova
State University of Management
Russian Federation
Russian Federation
Puzankova Alena - Master of degree
Moscow
References
1. Nalogovyi kodeks Rossiiskoi Federatsii (chast vtoraya) ot 05.08.2000 № 117-FZ (red. ot 27.11.2018) (s izm. i dop.. vstup. v silu s 12.12.2018) [Tax Code of the Russian Federation (part two) dated on 05.08.2000 No. 117-FZ (as amended on 11.27.2018) (as amended and added, entered into force on 12.12.2018)]. SPS «Konsul’tantPlyus» [Reference legal system “ConsultantPlus”]. Available at: http://www.consultant.ru/document/cons_doc_LAW_28165/ (accessed 04.02.2019).
2. Federalnyi zakon ot 24.07.2007 N 209-FZ (red. ot 28.11.2018) “O razvitii malogo i srednego predprinimatel’stva v Rossiiskoi Federatsii” [Federal law dated on 24.07.2007 No. 209-FZ (Ed. from 11.28.2018) “On the development of small and medium-sized businesses in the Russian Federation”]. SPS «Konsul’tantPlyus» [Reference legal system “ConsultantPlus”]. Available at: http://www.consultant.ru/document/cons_doc_LAW_52144/ (accessed 28.01.2019).
3. Federalnyi zakon ot 06.12.2011 № 402-FZ (red. ot 28.11.2018) “O bukhgalterskom uchete” [Federal Law dated on 06.12.2011 No. 402-FZ (Ed. from 11.28.2018) “On Accounting”]. SPS «Konsul’tantPlyus» [Reference legal system “ConsultantPlus”]. Available at: http://www.consultant.ru/document/cons_doc_LAW_122855/ (accessed 12.03.2019).
4. Informatsiya Minfina RF № PZ-3/2012 “Ob uproshchennoi sisteme bukhgalterskogo ucheta i bukhgalterskoi otchetnosti dlya sub'ektov malogo predprinimatelstva” [Information of the Ministry of Finance of the Russian Federation No. Z-3/2012 “On the simplified accounting system and financial statements for small businesses”]. SPS «Konsul’tantPlyus» [Reference legal system “ConsultantPlus”]. Available at: http://www.consultant.ru/document/cons_doc_LAW_116670/ (accessed 28.02.2019).
5. Azriliyan A. N. Bolshoi ekonomicheskii slovar: 25 000 terminov [Big Economic Dictionary: 25000 terms]. M.: Institut novoi ekonomiki, 2007, 1 472 p.
6. Vartavan'yan V. A. Malye predpriyatiya: alternativnye formy ucheta [Small businesses: alternative forms of accounting]: dis. … kand. ekon. nauk: 08.00.12. SPb., 2001, pp. 9-13.
7. Richmen D., Meskon M. Sovremennyi biznes [Modern business]. M.: Aveko, 2007, 1521 p.
8. Kharchenko O. N., Turovets A. A. Bukhgalterskii aspekt definitsii “maloe predpriyatie” [Accounting aspect of the definition of “small business”], Vestnik IrGTU [Herald IrGTU] [Bulletin of the Irkuts State Technical University], 2011, I. 5 (52), pp. 196-202.
9. Tsyganov A. I. Problemy formirovaniya sistemy gosudarstvennogo regulirovaniya MSP [Problems of forming a system of state regulation of SMEs], Nauchnyi vestnik Uralskoi akademii gosudarstvennoi sluzhby [Scientific Bulletin of the Ural Academy of Public Administration], 2008, I. 4 (5), pp. 20-26.
10. Federal’naya nalogovaya sluzhba [The Federal Tax Service]. Available at: https://www.nalog.ru/rn77/yul/organization_pays_taxes/compare/compare_full/ (accessed 04.02.2019).
Review
For citations:
D’yakonova O.S., Puzankova A.M. THE IMPORTANCE OF THE DEVELOPMENT OF SMALL ENTERPRISES AND THE SPECIFICS OF ORGANIZATION OF ITS ACCOUNTING TAXATION. Vestnik Universiteta. 2019;(5):130-135. (In Russ.) https://doi.org/10.26425/1816-4277-2019-5-130-135
Views:
544
Email this article 