The notion of the subject of small business for the purpose of taxation

The article examines some approaches to the criteria of the subjects of small business. The author separates both common (essential characteristics worked out by the doctrine of civil law) and special (enshrined in the framework law on the development of small business) features of a small enterprise that define the foundations of its legal status. It has been stated that tax legislation does not deal with such terms as "small business" and "a subject (subjects) of small business" while special tax regimes were introduced with the express aim to ease the tax burden of the subjects of small business. It is emphasized that instead of using criteria established by a special federal law, the taxes and fees legislation sets its own requirements for economic entities to get tax privileges within the frame of the common system of taxation and special tax regimes. The maximum for an annual income of the taxpayer who uses the simplified tax system is enshrined in Item 4 Article 346.13 of the Tax Code of the Russian Federation and is 60 000 000 rubles. The above sum is equal to the revenue criterion for the subjects of self-employment. The author substantiates the conclusion about the usefulness of the unification of norms of the Tax Code related to tax stimulation of the subjects of small business with the provisions of a special law on the development of small and medium business. The role of this unification is to establish some prerequisites for the complex and non-contradictory policy of the state in the sphere of taxation of the subjects of small business. Moreover, the use of term " a subject of small business" in the Tax Code of the Russian Federation will enable to realize the rule of Article 11 of the Tax Code about the use of institutions, concepts and terms of civil, family and other branches of legislation in the meaning which is used in these branches. The author stresses that measures directed not toward the decreasing of tax burden but toward the simplification of the procedure for calculation and payment of taxes, creation of conditions for correct and unambiguous interpretation of tax norms are in the center of transformations of the taxes and fees legislation for enterprise entities-representatives of small business. Thus, tax measures of procedural, organizational and technical legal character should prevail.

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