title: ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¸ÑÑÐµÐ¼Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸
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: Research of the system of taxation of organization
Creators: name: Ð¡ÑÐ°Ð½Ð¸ÑÐ»Ð°Ð²ÑÐºÐ°Ñ, Ð®Ð»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: Ð½Ð°Ð»Ð¾Ð³Ð¸
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¿Ð»Ð°ÑÐµÐ»ÑÑÐ¸Ðº
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð°Ñ Ð½Ð°Ð³ÑÑÐ·ÐºÐ°
Ð½Ð°Ð»Ð¾Ð³ Ð½Ð° Ð´Ð¾Ð±Ð°Ð²Ð»ÐµÐ½Ð½ÑÑ ÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÑ
Ð½Ð°Ð»Ð¾Ð³ Ð½Ð° Ð¿ÑÐ¸Ð±ÑÐ»Ñ
Ð½Ð°Ð»Ð¾Ð³ Ð½Ð° Ð¸Ð¼ÑÑÐµÑÑÐ²Ð¾
ÑÐ°ÑÑÐµÑ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ Ð½Ð°Ð³ÑÑÐ·ÐºÐ¸
Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ Ð½Ð°Ð³ÑÑÐ·ÐºÐ¸
ÑÑÑÐ°Ñ Ð¾Ð²ÑÐµ ÑÐ±Ð¾ÑÑ
taxes
taxation
taxpayer
tax burden
value added tax
nallan on profit
tax on propertay calculation of tax burden
tax burden optimization
insurance fees

description: ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ ÑÐ¸ÑÑÐµÐ¼Ð° Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«Ð¡ÐÐ¡ÐÂ». 
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°Ð½Ð°Ð»Ð¸Ð· Ð¿ÑÐ°Ð²Ð¾Ð²ÑÑ Ð½Ð¾ÑÐ¼ Ð´ÐµÐ¹ÑÑÐ²ÑÑÑÐµÐ³Ð¾ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ Ð·Ð°ÐºÐ¾Ð½Ð¾Ð´Ð°ÑÐµÐ»ÑÑÑÐ²Ð° Ð Ð¾ÑÑÐ¸Ð¸, Ð¿ÑÐ°ÐºÑÐ¸ÐºÐ° Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¸ÑÑÐµÐ¼Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ ÑÐ¾Ð·ÑÐ¹ÑÑÐ²ÑÑÑÐµÐ³Ð¾ ÑÑÐ±ÑÐµÐºÑÐ° - Ð°ÐºÑÐ¸Ð¾Ð½ÐµÑÐ½Ð¾Ð³Ð¾ Ð¾Ð±ÑÐµÑÑÐ²Ð° Ð² Ð¸Ð½ÑÐµÑÐµÑÐ°Ñ Ð¿ÑÐ¸Ð½ÑÑÐ¸Ñ ÑÐµÑÐµÐ½Ð¸Ñ Ð¾ ÑÐ½Ð¸Ð¶ÐµÐ½Ð¸Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ Ð½Ð°Ð³ÑÑÐ·ÐºÐ¸. 
ÐÐ° Ð¾ÑÐ½Ð¾Ð²Ðµ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° ÑÑÐ½ÐºÐ° Ð¿ÑÐ°Ð²Ð¾Ð²ÑÑ Ð½Ð¾ÑÐ¼ Ð´ÐµÐ¹ÑÑÐ²ÑÑÑÐµÐ³Ð¾ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ Ð·Ð°ÐºÐ¾Ð½Ð¾Ð´Ð°ÑÐµÐ»ÑÑÑÐ²Ð° Ð Ð¾ÑÑÐ¸Ð¸, Ð¿ÑÐ°ÐºÑÐ¸ÐºÐ¸ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¸ÑÑÐµÐ¼Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ ÑÐ¾Ð·ÑÐ¹ÑÑÐ²ÑÑÑÐµÐ³Ð¾ ÑÑÐ±ÑÐµÐºÑÐ° - Ð°ÐºÑÐ¸Ð¾Ð½ÐµÑÐ½Ð¾Ð³Ð¾ Ð¾Ð±ÑÐµÑÑÐ²Ð°, Ð° ÑÐ°ÐºÐ¶Ðµ Ð½Ð°ÑÑÐ½ÑÑ Ð¿ÑÐ±Ð»Ð¸ÐºÐ°ÑÐ¸Ð¹ Ð¸ Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»Ð¾Ð² Ð¿ÑÐ±Ð»Ð¸ÑÐ½Ð¾Ð³Ð¾ Ð¾Ð±ÑÑÐ¶Ð´ÐµÐ½Ð¸Ñ Ð¿Ð¾ ÑÐµÐ¼Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð´Ð°Ð½Ð° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾-ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ°Ñ ÑÐ°ÑÐ°ÐºÑÐµÑÐ¸ÑÑÐ¸ÐºÐ° Ð´ÐµÐ¹ÑÑÐ²ÑÑÑÐ¸Ñ ÑÐ¸ÑÑÐµÐ¼ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¹ Ð´Ð»Ñ Ð²ÑÑÐ°Ð±Ð¾ÑÐºÐ¸ Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¸Ñ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² Ð² ÑÑÐµÑÐµ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ Ð½Ð°Ð³ÑÑÐ·ÐºÐ¸ ÐºÐ¾Ð¼Ð¼ÐµÑÑÐµÑÐºÐ¾Ð¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ - ÐÐÐ Â«Ð¡ÐÐ¡ÐÂ». 
Ð Ð°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ñ Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ¸ ÑÐ°ÑÑÐµÑÐ° Ð¾ÑÐ½Ð¾Ð²Ð½ÑÑ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ Ð½Ð°Ð³ÑÑÐ·ÐºÐ¸ Ð´ÐµÐ¹ÑÑÐ²ÑÑÑÐµÐ¹ ÐºÐ¾Ð¼Ð¼ÐµÑÑÐµÑÐºÐ¾Ð¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸, Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ Ð¿Ð»Ð°Ð½Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð² ÐÐÐ Â«Ð¡ÐÐ¡ÐÂ» Ð¸ ÑÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ñ Ð²ÑÐ²Ð¾Ð´Ñ Ð¿Ð¾ Ð²Ð¾Ð¿ÑÐ¾ÑÑ Ð¿ÑÑÐµÐ¹ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ Ð½Ð°Ð³ÑÑÐ·ÐºÐ¸ Ð¿Ð¾ÑÑÐµÐ´ÑÑÐ²Ð¾Ð¼ ÐµÐµ ÑÐ½Ð¸Ð¶ÐµÐ½Ð¸Ñ Ð´Ð»Ñ ÑÐºÐ°Ð·Ð°Ð½Ð½Ð¾Ð³Ð¾ ÑÐ¾Ð·ÑÐ¹ÑÑÐ²ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð¾Ð±ÑÐµÑÑÐ²Ð°. 
ÐÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¾ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¸ÑÑÐµÐ¼Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ ÐºÐ¾Ð¼Ð¼ÐµÑÑÐµÑÐºÐ¾Ð¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¸ Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ñ Ð½Ð°Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¸ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¸ÑÑÐµÐ¼Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ ÐºÐ¾Ð¼Ð¼ÐµÑÑÐµÑÐºÐ¾Ð¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«Ð¡ÐÐ¡ÐÂ».
Ð¡Ð´ÐµÐ»Ð°Ð½Ñ Ð²ÑÐ²Ð¾Ð´Ñ Ð¾ Ð½ÐµÐ¾Ð±ÑÐ¾Ð´Ð¸Ð¼Ð¾ÑÑÐ¸ Ð¸Ð»Ð¸ Ð½ÐµÑÐµÐ»ÐµÑÐ¾Ð¾Ð±ÑÐ°Ð·Ð½Ð¾ÑÑÐ¸ Ð¸Ð·Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ Ð½Ð°Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¸ÑÑÐ»ÐµÐ´ÑÐµÐ¼Ð¾Ð¹ ÐºÐ¾Ð¼Ð¼ÐµÑÑÐµÑÐºÐ¾Ð¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð² ÑÑÐ»Ð¾Ð²Ð¸ÑÑ ÑÑÐ½ÐºÑÐ¸Ð¾Ð½Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð² ÑÐ°Ð¼ÐºÐ°Ñ ÐÐÐ Ð² Ð¸Ð½ÑÐµÑÐµÑÐ°Ñ Ð¸Ð·Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ Ð½Ð°Ð³ÑÑÐ·ÐºÐ¸.
Ð ÐµÐ°Ð»Ð¸Ð·Ð°ÑÐ¸Ñ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð¸Ð¹ Ð¿Ð¾ Ð¸Ð·Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ Ð²Ð¸Ð´Ð¾Ð² Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¿ÑÐ¸Ð²ÐµÐ´ÐµÑ Ðº Ð½ÐµÐ·Ð½Ð°ÑÐ¸ÑÐµÐ»ÑÐ½Ð¾Ð¼Ñ Ð¸Ð·Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ Ð½Ð°Ð³ÑÑÐ·ÐºÐ¸ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð² ÑÑÑÐµÑÑÐ²ÑÑÑÐ¸Ñ ÑÑÐ»Ð¾Ð²Ð¸ÑÑ.
description: The object of the study is the tax system on the example of JSC "SPSK". 
The purpose of the final qualifying work is to analyze the legal norms of the current tax legislation of Russia, the practice of using the taxation system of an economic entity - a joint stock company in order to make a decision to reduce the tax burden. 
Based on the analysis of the market of legal norms of the current tax legislation of Russia, the practice of using the taxation system of an economic entity - a joint stock company, as well as scientific publications and materials of public discussion on the research topic, the financial and economic characteristics of the existing systems of taxation of organizations for the development of practical results in the field of optimization of the tax burden of a commercial organization-JSC "SPSK"are given. 
Methods of calculation of the main indicators of tax burden of the operating commercial organization are considered, the analysis of tax planning in JSC SPSK is carried out and conclusions on a question of ways of optimization of tax burden by means of its decrease for the specified economic society are formed. 
The study of the taxation system of a commercial organization and the directions of optimization and improvement of the taxation system of a commercial organization on the example of JSC "SPSK".
Conclusions on the necessity or inappropriateness of changes in the activities of the studied commercial organization in terms of functioning within the framework of the SDO in the interest of changes in the tax burden.
Implementation of proposals to change the types of activities will lead to a slight change in the tax burden of the organization in the existing conditions.