The main directions of tax innovations in the field of small business (USN mode) in 2022

The article presents an overview of the new taxation regime being developed and proposed for use, an alternative to the USN, in which the main calculations and interaction with regulatory authorities will be carried out through commercial banks. In addition, the article presents a comparative calculation of the existing taxation regime (USN) and the proposed new taxation regime. The list of restrictions on the application of the new taxation regime is given.