ХІV Міжнародна науково-практична інтернет-конференція

Application "The Uzbek model" of transition to market economy, developed not only all industries of economy but also system of the taxation. For the stable growth of our economy, the role of small enterprises and microfirms is very important. Since a year in a year the dividend in gross domestic product of small enterprises and microfirms grows and becomes the main link of our economy. Development of small enterprises is based on privileges and remunerations which our state gives to small enterprises. One of such privileges and remunerations is establishment of a single tax payment for small enterprises and microfirms. Establishment of a single tax payment led to reduction of amount of tax accounts and tax burden. Establishment of this tax reduced of tax accounts, that is, the single tax payments accounts about payment are given once a quarter to tax inspection. The single tax payment proceeding from the name makes a single tax payment for the government budget, and it leads to simplification of accounting actions for accountants. Now for industrial small enterprises with workers up to 100 persons it is possible use of two types of a tax. First a single tax payment, second is general appointed tax payment.