Improvement of the Taxation System for Small Business

The final qualifying work contains a study of the taxation of small business on the example of LLC "LesHozProm". The relevance of this topic is also determined by the fact that by studying the taxation of a small enterprise it is possible to identify areas for optimization of taxation, in particular, to determine a more efficient taxation system that will allow the enterprise to optimize the tax burden and work more efficiently. The purpose of the thesis is to develop recommendations and proposals for improving taxation in small business organizations. To fulfill this goal, the laws of the Russian Federation, normative acts, foreign and Russian sources were analyzed. Proceeding from the set goal, the first chapter of the work is devoted to the study of the theoretical foundations of taxation for small businesses. In the second and third chapter, the economic characteristics of the organization, the tax burden for GST and SST, as well as suggestions for improving taxation by expanding the criteria for PST, and consideration of the luxury tax, as coverage of missing funds in the budget of the Russian Federation. On the example of a specific organization - LLC "LesHozProm", a comparison was made between the special tax regimes of the SST and GST. Also, measures were proposed to improve the taxation system by transferring the organization to the PST. The amount of the patent and the amount of tax payable to the organizations involved in wood processing was calculated, for which it is necessary to expand the list of activities of organizations for the application of the patent, to increase the permissible number of employees in the organization, to increase the area, to allow the transition not only for the IP, but for the LLC. In this regard, the revenue side of the state budget will decrease. In order to compensate for the falling budget revenues, I proposed introducing a tax on "luxury" for real estate, yachts, a personal aircraft, antiques.