The author of the article explores the issues concerned with introduction of commerce collection in Russian Federation‚ in general‚ and in Moscow-city‚ in particular; trading enterprises of Moscow being encumbered with the burden of a new collection more than others. The author has studied the questions concerned with tax charge increase in regard to small and big business functioning in the trading sphere. She has analyzed potential variants of tax planning under commerce collection payment. Tax sanctions bound to be applied to collection payers are shown. Both positive and negative consequences of commerce collection introduction in Russian Federation are elicited. The conclusion is made that under the conditions of economic crisis necessity of mutually profitable cooperation‚ care about favourable attitude towards power bodies activities on the part of social circles are a ground for conducting a strong‚ confident state social policy.
commerce collection‚ small business‚ simplified system of taxation‚ unified tax for imposed income‚ patent system of taxation
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