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

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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.

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