The application of the tax system uroschennoy small businesses

The current situation in the economy requires an improvement of the tax system. The impacts of unsustainable, the crisis in the financial system on the activity of the entity is particularly acute in small business management solution that taxation can have positive results fairly quickly, because feature of this activity is its ability to recover quickly.
The use of a simplified tax system provides for the replacement payment set by the legislation of taxes and dues payment a single tax, calculated on the results of economic activity.
Federal Law "About the simplified system of taxation, accounting and reporting for small businesses," provides two options for a simplified system of taxation. According to the first - the object of taxation is the gross revenue, according to the second - the total income received during the reporting period. It should be remembered that the choice of object of taxation by state authority of the Federation.
Gross receipts tax as an object - is the amount of revenue derived from sales of goods (works, services) selling price of the property, which is implemented during the reporting period, and non-operating income.
Total income - the difference between the proceeds from the sale of goods (works, services) and cost the company (such as the cost of the raw material, materials, components and other).
In St. Petersburg, the object of single tax is the gross proceeds received during the reporting period.
For trade, supply and marketing organizations, as well as catering for the proceeds of the realizatsialnaya protection of population, production of goods and services, stimulating the production activity of economic entities in the area. In addition, the role of cities in a normal well-being of people in today's economic and financial crisis.
However, using market-based approaches to managing the national economy requires the municipal economy is not only creating a real financial and economic foundations of local self-government, but also effective forms and methods of control. Evident is the need to use vnutrimunitsi-pal'nite planning, whose goal, ultimately, should be to achieve a sufficient level of financial resources from various sources for their subsequent use of the target in the social and economic spheres. Here the main problem is the formation of financial support for territorial in a way that fully meet their operating and capital funding needs. Meanwhile, in a depressed economic production distracts the federal government collected an increasing number of municipalities in the territory of taxes in its budget, leaving the municipalities an additional set of power without adequate financial support.
The worst problem of restructuring the domestic relations had a negative impact on relatively small and medium-sized communities. It is medium-sized cities, and specifically on their administration, the functions assigned address contradictions between the declining financial capacity and the increased volume of tasks to create a stable and adequate financial base of the municipality. In this case and the legal framework that exists today in the municipal area, is insufficient to effectively address the practical problems in management and planning of financial resources of the municipality.
In this situation, the most relevant in the municipal sector will effectively plan and manage their own revenue base, not excluding the budgetary management, which currently is required.
Therefore, the basis of the municipality shall determine the plan of socio-economic development of the territory directly assigns specific issues for further development and problem solving their own financial sustainability of the drafting of which should be the main data on performance for the previous 2-3 years. The main strategic directions to be considered in the consolidated financial terms, should be reflected in the budget of the municipality. Take immediate action plan is required immediately in the following areas: adjusting the regulatory framework of financial foundations of local self-government, providing the possibility of adopting a deficit-free budget on the basis of local align its income and expenditure sides. If you can not ignore that each municipal unit especially individual in a social, territorial, financial terms, so the planning should take into account the specific territorial and have a multivariate framework and target direction for the long term.

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