SPECIAL TAX TREATMENT BASED ON THE SIMPLIFIED RETURN
Journal: Science and world (Vol.2, No. 22)Publication Date: 2015-06-24
Authors : Bigeldieva Z.A.; Sarieva Zh.A.; Aymenov M.Zh.;
Page : 101-102
Keywords : taxes; taxation; special tax treatment; small business; profit; budget; tax period.;
Abstract
One of the forms of state support of small business development is realized in the tax policy of the state through the implementation of special tax treatments. The article considers the nature and main characteristics of the special tax treatment based on the simplified return, the method of its estimation and procedure for calculating.
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