Currently, the implementation of support and ensuring the development of small and medium-sized businesses in the Russian Federation is one of the most important tasks of the state. The primary task of state tax regulation is to ensure such a mechanism for taxing the activities of small and medium-sized businesses, in which, on the one hand, the optimal level of tax burden is ensured, and on the other hand, there are stable and predictable tax revenues to the budget system. One of the tools of tax regulation are special tax regimes that provide support and development of small and medium-sized businesses, simplify the mechanism of taxation and tax administration, and optimize the tax burden. One of such special tax regimes is the patent taxation system.

At present, the execution of help and guaranteeing the improvement of little and medium-sized organizations in the Russian Federation is quite possibly the main undertakings of the state. The essential errand of state charge guideline is to guarantee such a component for burdening the exercises of little and medium-sized organizations, in which, from one perspective, the ideal degree of taxation rate is guaranteed, and then again, there are steady and unsurprising assessment incomes to the spending framework. One of the instruments of duty guideline are uncommon expense systems that offer help and improvement of little and medium-sized organizations, work on the component of tax collection and assessment organization, and advance the taxation rate. In addition, it is prescribed to expand the strategy for the use of the patent tax assessment framework to citizens - legitimate substances, ...

Currently, the implementation of support and ensuring the development of small and medium-sized businesses in the Russian Federation is one of the most important tasks of the state. The primary task of state tax regulation is to ensure such a mechanism for taxing the activities of small and medium-sized businesses, in which, on the one hand, the optimal level of tax burden is ensured, and on the other hand, there are stable and predictable tax revenues to the budget system. One of the tools of tax regulation are special tax regimes that provide support and development of small and medium-sized businesses, simplify the mechanism of taxation and tax administration, and optimize the tax burden. One of such special tax regimes is the patent taxation system.

At present, the execution of help and guaranteeing the improvement of little and medium-sized organizations in the Russian Federation is quite possibly the main undertakings of the state. The essential errand of state charge guideline is to guarantee such a component for burdening the exercises of little and medium-sized organizations, in which, from one perspective, the ideal degree of taxation rate is guaranteed, and then again, there are steady and unsurprising assessment incomes to the spending framework. One of the instruments of duty guideline are uncommon expense systems that offer help and improvement of little and medium-sized organizations, work on the component of tax collection and assessment organization, and advance the taxation rate. In addition, it is prescribed to expand the strategy for the use of the patent tax assessment framework to citizens - legitimate substances, ...