title: ÐÐ½Ð°Ð»Ð¸Ð· ÑÐ¸ÑÑÐµÐ¼Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð¼Ð°Ð»Ð¾Ð³Ð¾ Ð±Ð¸Ð·Ð½ÐµÑÐ° Ð² ÐÐ¸ÑÐ°Ðµ
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: Analysis of the small business tax system in China
Creators: name: ÐÐ°Ð½ Ð¦Ð·Ð¸Ð½ÑÐ»Ð¸Ð½Ñ
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: 2021
Subjects: Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ
Ð¼Ð°Ð»ÑÐ¹ Ð±Ð¸Ð·Ð½ÐµÑ
Ð°Ð½Ð°Ð»Ð¸Ð·
ÑÐµÐ³ÑÐ»Ð¸ÑÑÑÑÐ¸Ðµ Ð¾ÑÐ³Ð°Ð½Ñ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð°Ñ Ð½Ð°Ð³ÑÑÐ·ÐºÐ°
taxation
small business
analysis
regulatory authorities
tax burden

description: Ð¦ÐµÐ»Ñ Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ ÑÐ¾ÑÑÐ¾Ð¸Ñ Ð² Ð¸Ð·ÑÑÐµÐ½Ð¸Ð¸ ÑÐ¸ÑÑÐµÐ¼Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ ÑÑÐ±ÑÐµÐºÑÐ¾Ð² Ð¼Ð°Ð»Ð¾Ð³Ð¾ Ð±Ð¸Ð·Ð½ÐµÑÐ° Ð² ÐÐ¸ÑÐ°Ð¹ÑÐºÐ¾Ð¹ Ð½Ð°ÑÐ¾Ð´Ð½Ð¾Ð¹ ÑÐµÑÐ¿ÑÐ±Ð»Ð¸ÐºÐµ, Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ð¸ "ÑÐ·ÐºÐ¸Ñ Ð¼ÐµÑÑ" Ð¸ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð¸Ð¸ Ð¼ÐµÑ Ð¿Ð¾ Ð¸Ñ Ð¿ÑÐµÐ¾Ð´Ð¾Ð»ÐµÐ½Ð¸Ñ. ÐÐ°Ð´Ð°ÑÐ¸ ÑÐ°Ð±Ð¾ÑÑ: 1. Ð Ð°ÑÑÐ¼Ð¾ÑÑÐµÑÑ Ð½Ð°Ð»Ð¾Ð³Ð¸: Ð¿Ð¾Ð½ÑÑÐ¸Ðµ, Ð²Ð¸Ð´Ñ, ÑÑÐ½ÐºÑÐ¸Ð¸. 2. ÐÐ¿ÑÐµÐ´ÐµÐ»Ð¸ÑÑ ÐºÑÐ¸ÑÐµÑÐ¸Ð¸ Ð¾ÑÐ½ÐµÑÐµÐ½Ð¸Ñ ÑÑÐ±ÑÐµÐºÑÐ¾Ð² ÑÐ¾Ð·ÑÐ¹ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ Ðº Ð¼Ð°Ð»Ð¾Ð¼Ñ Ð±Ð¸Ð·Ð½ÐµÑÑ ÐÐÐ . 3. ÐÐ·ÑÑÐ¸ÑÑ Ð½Ð¾ÑÐ¼Ð°ÑÐ¸Ð²Ð½Ð¾Ðµ ÑÐµÐ³ÑÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð¼Ð°Ð»Ð¾Ð³Ð¾ Ð±Ð¸Ð·Ð½ÐµÑÐ° Ð² ÐÐ¸ÑÐ°Ðµ. 4. ÐÑÐ¾Ð²ÐµÑÑÐ¸ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¸ÑÑÐµÐ¼Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð² ÐÐ¸ÑÐ°Ðµ. 5. ÐÐ½ÐµÑÑÐ¸ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð¿Ð¾ ÑÐ½Ð¸Ð¶ÐµÐ½Ð¸Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ Ð½Ð°Ð³ÑÑÐ·ÐºÐ¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ Ð¼Ð°Ð»Ð¾Ð³Ð¾ Ð±Ð¸Ð·Ð½ÐµÑÐ°. ÐÐµÑÐ¾Ð´Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: ÑÐ¸ÑÑÐµÐ¼Ð½ÑÐ¹ Ð¼ÐµÑÐ¾Ð´, Ð¾Ð±ÑÐµÐ½Ð°ÑÑÐ½ÑÐµ Ð¼ÐµÑÐ¾Ð´Ñ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð¸ ÑÐ¸Ð½ÑÐµÐ·Ð°, ÑÑÐ°Ð²Ð½ÐµÐ½Ð¸Ñ, ÑÐ¾Ð¿Ð¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ, ÐºÐ»Ð°ÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¸, Ð³ÑÐ°ÑÐ¸ÑÐµÑÐºÐ¾Ð¹ Ð¾Ð±ÑÐ°Ð±Ð¾ÑÐºÐ¸ Ð´Ð°Ð½Ð½ÑÑ. ÐÐ±ÑÐµÐºÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: Ð½Ð°Ð»Ð¾Ð³Ð¸ Ð¸ ÑÐ¸ÑÑÐµÐ¼Ð° Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ. ÐÑÐµÐ´Ð¼ÐµÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸ ÑÐ¸ÑÑÐµÐ¼Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ ÐÐ¸ÑÐ°Ð¹ÑÐºÐ¾Ð¹ ÐÐ°ÑÐ¾Ð´Ð½Ð¾Ð¹ Ð ÐµÑÐ¿ÑÐ±Ð»Ð¸ÐºÐ¸. ÐÐ°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ðµ ÑÐµÐ³ÑÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ²Ð»ÑÐµÑÑÑ ÑÐ¾ÑÑÐ°Ð²Ð½Ð¾Ð¹ ÑÐ°ÑÑÑÑ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ ÑÐµÐ³ÑÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ñ Ð¿ÑÐ¾ÑÐµÑÑÐ¾Ð². ÐÐ´Ð½Ð°ÐºÐ¾ ÑÑÐ¾Ð¸Ñ Ð¾ÑÐ¼ÐµÑÐ¸ÑÑ, ÑÑÐ¾ Ð¿ÑÐ¸ ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ð¸ Ð´ÐµÐ¹ÑÑÐ²Ð¸ÑÐµÐ»ÑÐ½Ð¾ Ð´ÐµÐ¹ÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ ÑÐ¸ÑÑÐµÐ¼Ñ Ð½ÐµÐ¾Ð±ÑÐ¾Ð´Ð¸Ð¼Ð¾, Ð¿ÑÐµÐ¶Ð´Ðµ Ð²ÑÐµÐ³Ð¾, Ð²ÑÑÑÐ½Ð¸ÑÑ ÑÑÑÐ½Ð¾ÑÑÑ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð² Ð¸ Ð¾Ð¿ÑÐµÐ´ÐµÐ»Ð¸ÑÑ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ Ð¸Ñ ÑÑÐ½ÐºÑÐ¸Ð¸. ÐÐ¾ Ð²ÑÐµ Ð²ÑÐµÐ¼ÐµÐ½Ð° Ð¾ Ð·Ð½Ð°ÑÐ¸Ð¼Ð¾ÑÑÐ¸ Ð¸ ÑÑÑÐ½Ð¾ÑÑÐ¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð² ÑÐ°Ð·Ð¼ÑÑÐ»ÑÐ»Ð¸ Ð¸ Ð²ÑÐ´Ð²Ð¸Ð³Ð°Ð»Ð¸ ÑÐ°Ð·Ð½ÑÐµ ÑÐµÐ¾ÑÐ¸Ð¸ Ð¼Ð½Ð¾Ð¶ÐµÑÑÐ²Ð¾ ÑÑÐµÐ½ÑÑ. Ð Ð¸ÑÑÐ¾ÑÐ¸Ð¸ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ Ð¾Ð±ÑÐµÑÑÐ²Ð° ÐµÑÐµ Ð½Ð¸ Ð¾Ð´Ð½Ð¾ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²Ð¾ Ð½Ðµ ÑÐ¼Ð¾Ð³Ð»Ð¾ Ð¾Ð±Ð¾Ð¹ÑÐ¸ÑÑ Ð±ÐµÐ· Ð½Ð°Ð»Ð¾Ð³Ð¾Ð², ÑÐ°Ðº ÐºÐ°Ðº Ð´Ð»Ñ Ð²ÑÐ¿Ð¾Ð»Ð½ÐµÐ½Ð¸Ñ ÑÐ²Ð¾Ð¸Ñ ÑÑÐ½ÐºÑÐ¸Ð¹, ÑÐ´Ð¾Ð²Ð»ÐµÑÐ²Ð¾ÑÐµÐ½Ð¸Ñ Ð½ÑÐ¶Ð´ Ð¸ Ð¿Ð¾ÑÑÐµÐ±Ð½Ð¾ÑÑÐµÐ¹ Ð³ÑÐ°Ð¶Ð´Ð°Ð½ ÑÑÐµÐ±ÑÐµÑÑÑ Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð½Ð°Ñ ÑÑÐ¼Ð¼Ð° Ð´ÐµÐ½ÐµÐ¶Ð½ÑÑ ÑÑÐµÐ´ÑÑÐ². Ð¡Ð»ÐµÐ´Ð¾Ð²Ð°ÑÐµÐ»ÑÐ½Ð¾, Ð±ÐµÐ· ÑÐ±Ð¾ÑÐ° Ð½Ð°Ð»Ð¾Ð³Ð¾Ð² Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²Ð¾ Ð½Ðµ ÑÐ¼Ð¾Ð¶ÐµÑ Ð²ÑÐ¿Ð¾Ð»Ð½ÑÑÑ ÑÐ²Ð¾Ð¸ ÑÑÐ½ÐºÑÐ¸Ð¸, Ð°, ÑÐ»ÐµÐ´Ð¾Ð²Ð°ÑÐµÐ»ÑÐ½Ð¾, ÐµÐ³Ð¾ ÑÑÑÐµÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÑÐ°Ð½ÐµÑ Ð±ÐµÑÑÐ¼ÑÑÐ»ÐµÐ½Ð½ÑÐ¼.
description: The purpose of the final qualification work is to study the system of taxation of small businesses in the People's Republic of China, identify bottlenecks and propose measures to overcome them.Tasks of the graduate qualification work: 1. Consider taxes: concept, types, functions. 2. Determine the criteria for classifying business entities as small businesses in the People's Republic of China. 3. To study the regulatory regulation of small business taxation in China. 4. Conduct an analysis of the tax system in China. 5. Make proposals to reduce the tax burden of small business companies. Research methods: system method, general scientific methods of analysis and synthesis, comparison, comparison, classification, graphical data processing. Object of research: taxes and the tax system. Subject of the study: features of the taxation system of the People's Republic of China. Tax regulation is an integral part of the state regulation of economic processes. However, it is worth noting that when forming a truly effective tax system, it is necessary, first of all, to find out the essence of taxes and determine their main functions. At all times, many scientists have thought about the significance and essence of taxes and put forward different theories. In the history of the development of society, no state has yet been able to do without taxes, since a certain amount of money is required to perform its functions, meet the needs and needs of citizens. Consequently, without the collection of taxes, the state will not be able to perform its functions, and, consequently, its existence will become meaningless.