FIRE SAFETY LICENSING: SPECIFICS OF TAX LEGISLATION

This article provides an overview of the provisions within the tax legislation, the application of which under the simplified taxation system can reduce the final costs for license applicants and licensees in ensuring compliance with licensing requirements. The work also addresses issues related to the accounting of educational expenses for an individual entrepreneur who is a license applicant or licensee. The provisions of a draft federal law concerning amendments to the state duty amounts are presented.