title: Ð¡Ð¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð´Ð¾Ñ Ð¾Ð´Ð¾Ð² Ð¸Ð½Ð´Ð¸Ð²Ð¸Ð´ÑÐ°Ð»ÑÐ½Ð¾Ð³Ð¾ Ð¿ÑÐµÐ´Ð¿ÑÐ¸Ð½Ð¸Ð¼Ð°ÑÐµÐ»Ñ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐ ÐÐ¸ÑÐ½Ð¸Ð½ 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: Improvement taxations of incomes individual entrepreneur (on the example an individual entrepreneur Kirnin E.E.)
Creators: name: ÐÐ¸ÑÐ½Ð¸Ð½, ÐÐ²Ð³ÐµÐ½Ð¸Ð¹
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: 2020
Subjects: Ð¸Ð½Ð´Ð¸Ð²Ð¸Ð´ÑÐ°Ð»ÑÐ½ÑÐ¹ Ð¿ÑÐµÐ´Ð¿ÑÐ¸Ð½Ð¸Ð¼Ð°ÑÐµÐ»Ñ
ÑÐ¿ÐµÑÐ¸Ð°Ð»ÑÐ½ÑÐµ ÑÐµÐ¶Ð¸Ð¼Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ
ÑÐ¿ÑÐ¾ÑÐµÐ½Ð½Ð°Ñ ÑÐ¸ÑÑÐµÐ¼Ð° Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð°Ñ Ð½Ð°Ð³ÑÑÐ·ÐºÐ°
individual entrepreneur
special tax regimes
taxation
simplified tax system
tax burden

description: ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð²ÑÑÑÑÐ¿Ð°ÐµÑ Ð¸Ð½Ð´Ð¸Ð²Ð¸Ð´ÑÐ°Ð»ÑÐ½ÑÐ¹ Ð¿ÑÐµÐ´Ð¿ÑÐ¸Ð½Ð¸Ð¼Ð°ÑÐµÐ»Ñ ÐÐ¸ÑÐ½Ð¸Ð½ Ð.Ð.
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Ð¿Ð°ÑÐµÐ½ÑÐ½Ð¾Ð¹ ÑÐ¸ÑÑÐµÐ¼Ðµ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ. ÐÐ¾ Ð¸ÑÐ¾Ð³Ð°Ð¼ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° ÐÐ ÐÐ¸ÑÐ½Ð¸Ð½Ñ Ð.Ð. ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð¾Ð²Ð°Ð½Ð¾ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°ÑÑ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÑ Ð½Ð°Ð³ÑÑÐ·ÐºÑ Ð¿Ð¾ÑÑÐµÐ´ÑÑÐ²Ð¾Ð¼ Ð¿ÐµÑÐµÑÐ¾Ð´Ð° Ð½Ð° Ð¿Ð°ÑÐµÐ½ÑÐ½ÑÑ ÑÐ¸ÑÑÐµÐ¼Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ. Ð ÑÑÐ¾Ð¼ ÑÐ»ÑÑÐ°Ðµ Ð¿Ð¾ Ð¿ÑÐ¾Ð³Ð½Ð¾Ð·Ð½ÑÐ¼ Ð´Ð°Ð½Ð½ÑÐ¼ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ðµ Ð±ÑÐµÐ¼Ñ Ð² 2020 Ð³. Ð±ÑÐ´ÐµÑ ÑÐ½Ð¸Ð¶ÐµÐ½Ð¾ Ð¿Ð¾ ÑÑÐ°Ð²Ð½ÐµÐ½Ð¸Ñ Ñ Ð£Ð¡ÐÐ Ð½Ð° 48,8% (Ð½Ð° 322,3 ÑÑÑ. ÑÑÐ±.), Ð° ÑÐµÐ½ÑÐ°Ð±ÐµÐ»ÑÐ½Ð¾ÑÑÑ Ð²ÑÑÐµ 6,4%.
description: The object of the study is individual entrepreneur Kirnin E.E.
The subject of the study is the tax system of individual entrepreneur Kirnin E.E.
The purpose of graduation qualification work is to improve the taxation of income of an individual entrepreneur.
The relevance of this study is undeniable, as optimization of the tax system can be a fundamental factor of development for any entrepreneur.
In conclusion of a practical study, a comparative analysis of the tax burden was carried out by IE Kirnina E.E. according to UPDF and patent
system of taxation. According to the analysis of IP Kearney-well E.E. recommend optimizing the tax burden on the patent tax system. In this case, according to the forecast data, the tax burden in 2020 will be reduced by 48.8% (322.3 thousand rubles) compared with the simplified taxation system,and the profitability is higher than 6.4%.