The development of small and medium-sized enterprises in the company towns of the Siberian and Far Eastern Federal Districts

Abstract

The article deals with ways of monocities development, small and medium size enterprises have been revealed. It was proved that the strategies of the given district must cover the development of small and medium size enterprises. A special attention is given to the perfecting of the taxation of such enterprises. It is proposed that the combination of the simplified system of taxation with simultaneous tax exemption on added value should be used as well as lowering down of the tax burden by way of changing the calculation and profit tax payment by small enterprises.