The article presents the comparative characteristics of application of special tax regimes regulated by the Tax Code of the Russian Federation - a simplified tax system and unified tax on imputed income in the context of the taxation elements and principles of passing and discontinuation the use of these tax regimes. The article gives attention to the criteria and limitations of applying simplified tax regimes and activities including possibility of payment of the unified tax and features of reduction the calculated tax taxes for social payments - contributions to extra-budgetary funds, made payments for temporary disability and maternity benefits.
a unified tax, tax advantages, tax elements, a comparison of tax regimes
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