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Taxation of enterprises in modern conditions

Gafarova Oksana Vladimirovna  (PhD in economics, associate Professor, Don state technical University, Azov, Russia)

This article describes the main types of taxation in enterprises. The characteristic of the following types is given: General system (OSNO), simplified (USN), single imputed income tax (UTII), single agricultural tax (UST). It is told about taxes and terms of their payment, about features of other contributions, for example, the tax on the transport or water used in production, contributions to funds and other.

Keywords:General tax system, simplified tax system, single tax on imputed income, single agricultural tax, property tax of the organization, tax system.

 

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Citation link:
Gafarova O. V. Taxation of enterprises in modern conditions // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2019. -№05. -С. 74-77
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