телефон в шапке

+7-999-464-41-16

site-name-en

Изображение в левую колонку

Contact Us

Our address:
Russia, 630099,
Novosibirsk,
ul. Kamenskaya, 56
(map)
Tel. editorial office:
8-999-464-41-16
advertising manager:
8-913-717-81-96
Materials for publication should be addressed to:
E-mail: sfs@nsuem.ru

© Novosibirsk
State University
of Economics and Management

When reprinting and using
materials, a link to the journal
"Siberian Financial School"
is mandatory

Requisites

INN 5406011041
(Taxpayer Personal
Identification Number)

KPP 540601001
(code of reason
for registration)

FTD in the Novosibirsk Region
(NSUEM private account 20516X20720)
Beneficiary bank::
СИБИРСКОЕ
ГУ БАНКА РОССИИ//УФК
по Новосибирской области
г. Новосибирск
BIC 015004950
ОКТМО
(Russian National Classification
of Municipal Territories)
50701000
Currency bank account
03214643000000015100

Comparative analysis of tax support of small business in the Russian Federation and Chinese People’s Republic

You are here

Pages: 
115-118
UDC Code: 
336.221.4
Rubric: 

Development of small business in Chinese People’s Republic is characterized by high achievements and an essential contribution to national economy. In this regard is interesting to carry out the comparative analysis of measures of tax support by the state of small business in Russia and China within the existing tax systems. Receiving conditions, terms of granting tax benefits by small enterprise within each tax are described. Attempt to reveal dependence between tax benefits and a level of development of small business in the country is carried out. The conclusion is drawn that tax support in the Russian Federation corresponds to the level of the developed foreign countries, including the People's Republic of China, and for activization of small business in Russia it is necessary to combine tax support with a set of other factors which are necessary for successful development of small business in the country, such as decrease in administrative barriers, access of credit resources, low level of corruption, the developed market infrastructure.

Files: 
References: 
1. Vesti. Ekonomika. Infografika. 2015. URL: http://www.vestifinance.ru/infographics/5337 (data obrashcheniya: 13.04.2016).

2. Musostova D.Sh., Bisaeva D.I. Gosudarstvennaya podderzhka malogo i srednego biznesa v Kitae // Ekonomika i menedzhment innovacionnyh tehnologiy. 2016. no 1. URL: http://ekonomika.snauka.ru/2016/01/10707 (data obrashcheniya: 21.03.2016).

3. Normativnye akty inostrannyh gosudarstv / Portal vneshneekonomicheskoy informacii. 2014. URL: http:// www.ved.gov.ru/reg/tools/tariff_regul/?acion=showproduct&id=4686&parent=0&start=1 (data obrashcheniya: 10.04.2016).

4. V Kitae snizheny nalogi dlya malogo biznesa / Sayt Russko-Aziatskogo soyuza promyshlennikov i predprinimateley. URL: http://www.raspp.ru /press_center/v_kitae_snizheny_nalogi_dlya_malogo_biznesa/ (data obrashcheniya: 27.04.2016).

5. Lyu S. Dinamika razvitiya malogo i srednego biznesa v Kitae // Belorusskiy ekonomicheskiy zhurnal. 2014. no 2 (67). S. 116-127.

6. Bykova N.N. Voprosy malogo predprinimatelstva v 2015 godu // Vektor nauki Tolyattinskogo gosudarstvennogo universiteta. Ser.: Ekonomika i uprav- lenie. 2015. no 3 (22). S. 8-10.

7. Grinkevich L.S., Doroshenkov A.S. Nalogooblozhenie malogo biznesa v Rossiyskoy Federacii // Finansy i kredit. 2010. no 41 (425). S. 34-39.

8. Tuskaeva M.R. Nalogovoe regulirovanie malogo predprinimatelstva // Fundamentalnye issledovaniya. 2015. no 3 (12). S. 648-651.

9. Nalogovyy kodeks Rossiyskoy Federacii. Posled. obnovlenie 25.02.2015. Dostup iz cprav.-pravovoy sistemy <<Garant>>.

10. Oficialnyy sayt Gruppy Vsemirnogo banka. 2015. URL: http://russian.doingbusiness.org/rankings (data obrashcheniya: 27.04.2016).

11. Issledovanie v sfere nalogooblozheniya malogo biznesa v usloviyah globalnogo rynka: Moskva i megapolisy mira 2013 // Oficialnyy sayt Price Waterhouse Coopers. URL: http://www.pwc.ru/ru/private-companies/world-cities-tax-survey.html (data obrashcheniya: 01.05.2016).