Краснова Ольга Игоревна

The main problems, features of the taxation of educational institutions are reflected in article, the mechanism of use of the tax concessions is considered, in particular, at calculation of a value added tax and profits tax. It is indicated the need of improvement of the tax legislation in this area.

The article discusses the issue of taxation of small businesses. Analyzed Federal law dated 25.06.2012 № 94-FZ “On amendments to parts one and two of the Tax code of the Russian Federation and certain legislative acts of the Russian Federation” introduced amendments to the Tax code of the Russian Federation aimed at the improvement of the special tax regimes (UAT, USN, UTII) and stimulation of development of small business. Consider the law simplifies the taxation of individual entrepreneurs. One of the most notable amendments are to give a separate Chapter to the patent system of taxation.