title: Ð¡Ð¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ ÑÐ¾ÑÐ³Ð¾Ð²Ð¾Ð³Ð¾ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ "ÐÐÐ-ÐÐ²ÑÐ¾")
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Improving the taxation of a trading company (on example of an LLC "AVK-Auto")
Creators: name: ÐÐµÐ¾Ð½ÑÑÐµÐ²Ð°, ÐÐ»Ð¸Ð·Ð°Ð²ÐµÑÐ°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2022
Subjects: Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ñ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ
Ð»Ð¸Ð·Ð¸Ð½Ð³
ÐºÑÐµÐ´Ð¸Ñ
Ð¼Ð°Ð»ÑÐ¹ Ð±Ð¸Ð·Ð½ÐµÑ
ÑÐ¸ÑÑÐµÐ¼Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ
optimization of taxation
leasing
credit
small business
taxation systems

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description: The topic of the final qualifying work: Improving the taxation of a trading enterprise (on the example of LLC AVK-Auto). This work is devoted to the study of taxation of LLC AVK-Auto, identifying the company's problems and finding ways to solve problems with the existing taxation system. Tasks that were solved during the study: 1. Studying the peculiarities of taxation of small businesses in the Russian Federation. 2. Study of the structure of the taxation system of the company "AVK-Auto" LLC. 3. Identification of problems in the taxation system of the company "AVK-Auto" LLC and finding ways to solve these problems. 4. Development of recommendations for improving and optimizing the current taxation system of the company "AVK-Auto" LLC. The work was carried out on the basis of the trading company AVK-Avto LLC, which is engaged in the trade of component parts for cars. After analyzing the current taxation system, several measures were proposed to reduce the tax burden of the enterprise. As a result of the analyses, it was revealed that the company needs to purchase a truck to organize its own deliveries around the city of St. Petersburg. For AVK-Auto LLC, two options for purchasing a car on credit and leasing were considered. The results of the calculations showed that it is more profitable to buy a car on lease. The result showed that when purchasing a car for leasing, the company will be able to introduce a new service, raise its own revenue and at the same time keep its tax burden at the same level as it was before the introduction of measures.