title: ÐÑÐµÐ½ÐºÐ° ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ñ Ð¸ Ð¿ÐµÑÑÐ¿ÐµÐºÑÐ¸Ð²Ñ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð¼Ð°Ð»Ð¾Ð³Ð¾ Ð±Ð¸Ð·Ð½ÐµÑÐ° Ð² ÑÐ¾ÑÐ³Ð¾Ð²Ð»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: Assessment of a state and prospect of development of small business in trade
Creators: name: ÐÐ¾Ð»ÑÐ±ÐµÐ²Ð°, Ð¡Ð²ÐµÑÐ»Ð°Ð½Ð°
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: 2019
Subjects: Ð¼Ð°Ð»ÑÐ¹ Ð±Ð¸Ð·Ð½ÐµÑ
ÑÐ¸ÑÑÐµÐ¼Ð° Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ
Ð¿ÑÐµÐ´Ð¿ÑÐ¸Ð½Ð¸Ð¼Ð°ÑÐµÐ»ÑÑÑÐ²Ð¾
Ð¾Ð±ÑÐ°Ñ ÑÐ¸ÑÑÐµÐ¼Ð°
ÑÐ¿ÑÐ¾ÑÐµÐ½Ð½Ð°Ñ ÑÐ¸ÑÑÐµÐ¼Ð°
Ð½Ð°Ð»Ð¾Ð³
ÑÐ¸ÑÑÐ°Ñ Ð¿ÑÐ¸Ð±ÑÐ»Ñ
small business
the system of taxation
business
the general system
the simplified system
the tax
net profit

description: ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð´Ð¸Ð¿Ð»Ð¾Ð¼Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ Ð¿ÑÐµÐ´Ð¿ÑÐ¸Ð½Ð¸Ð¼Ð°ÑÐµÐ»ÑÑÐºÐ°Ñ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÑ ÐÐÐ Â«ÐÐ¾Ð´Ð½ÑÐ¹ Ð´Ð¾Ð¼Â».
Ð¦ÐµÐ»ÑÑ Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ Ð¸Ð·ÑÑÐµÐ½Ð¸Ðµ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¹ Ð¼Ð°Ð»Ð¾Ð³Ð¾ Ð±Ð¸Ð·Ð½ÐµÑÐ° ÐºÐ°Ðº Ð¾Ð´Ð½Ð¾Ð¹ Ð¸Ð· Ð²Ð°Ð¶Ð½ÐµÐ¹ÑÐ¸Ñ ÑÐ¾ÑÑÐ°Ð²Ð»ÑÑÑÐ¸Ñ ÑÑÐ½Ð¾ÑÐ½Ð¾Ð¹ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÐºÐ¸ Ð² Ð Ð¾ÑÑÐ¸Ð¹ÑÐºÐ¾Ð¹ Ð¤ÐµÐ´ÐµÑÐ°ÑÐ¸Ð¸, Ð° ÑÐ°ÐºÐ¶Ðµ ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÑÑ Ð¿ÐµÑÑÐ¿ÐµÐºÑÐ¸Ð²Ñ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¹ Ð¼Ð°Ð»Ð¾Ð³Ð¾ Ð±Ð¸Ð·Ð½ÐµÑÐ° Ð² Ð Ð¾ÑÑÐ¸Ð¹ÑÐºÐ¾Ð¹ Ð¤ÐµÐ´ÐµÑÐ°ÑÐ¸Ð¸.
ÐÐ° Ð¾ÑÐ½Ð¾Ð²Ðµ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð´ÐµÐ¹ÑÑÐ²ÑÑÑÐ¸Ñ ÑÐ¸ÑÑÐµÐ¼ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ, Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÐ¾Ð´Ð½ÑÐ¹ Ð´Ð¾Ð¼Â» Ð±ÑÐ»Ð¾ Ð²ÑÑÐ²Ð»ÐµÐ½Ð¾ Ð½Ð°Ð¸Ð±Ð¾Ð»ÐµÐµ Ð¾Ð¿ÑÐ¸Ð¼Ð°Ð»ÑÐ½Ð°Ñ ÑÐ¸ÑÑÐµÐ¼Ð° Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð´Ð»Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¹ Ð¼Ð°Ð»Ð¾Ð³Ð¾ Ð±Ð¸Ð·Ð½ÐµÑÐ°.
ÐÑÐ» Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¸Ð·Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ ÑÐ°ÐºÐ¸Ñ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ ÐºÐ°Ðº ÑÐ¾Ð²Ð°ÑÐ¾Ð¾Ð±Ð¾ÑÐ¾Ñ, Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð°Ð³Ð°ÐµÐ¼Ð°Ñ Ð±Ð°Ð·Ð°, ÑÑÐ¼Ð¼Ð° Ð½Ð°Ð»Ð¾Ð³Ð° Ð¸ ÑÐ¸ÑÑÐ°Ñ Ð¿ÑÐ¸Ð±ÑÐ»Ñ, Ñ ÑÐµÐ»ÑÑ Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð¸Ñ Ð¾Ð¿ÑÐ¸Ð¼Ð°Ð»ÑÐ½Ð¾Ð¹ ÑÐ¸ÑÑÐµÐ¼Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ.

Ð¡Ð´ÐµÐ»Ð°Ð½ Ð¿ÑÐ¾Ð³Ð½Ð¾Ð· ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² ÑÐ¾Ð·ÑÐ¹ÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐÐÐ Â«ÐÐ¾Ð´Ð½ÑÐ¹ Ð´Ð¾Ð¼Â» Ð½Ð° 2019 Ð³Ð¾Ð´.
ÐÑÐ¾Ð²ÐµÐ´ÐµÐ½ ÐºÐ¾Ð¼Ð¿Ð»ÐµÐºÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ñ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð¸ Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð° Ð¾Ð¿ÑÐ¸Ð¼Ð°Ð»ÑÐ½Ð°Ñ ÑÐ¸ÑÑÐµÐ¼Ð° Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ.
description: Object of a research of the thesis is business activity of LLC Fashion House.
The purpose of final qualification work is studying of a condition of small business enterprises as one of the most important components of market economy in the Russian Federation and also to consider the prospects of development of small business enterprises in the Russian Federation.
On the basis of the analysis of the acting systems of taxation, on the example of LLC Fashion House it was revealed the most optimum system of taxation for small business enterprises.
The analysis of change of such indicators as commodity turnover, taxable base, the amount of tax and net profit, for the purpose of definition of an optimum system of taxation was carried out.
The forecast of results of economic activity of LLC Fashion House for 2019 is made.
Complex financial analysis of the enterprise is carried out and the optimum system of taxation is defined.