Решетникова Н.И

This article is devoted to a problem of use of the simplified system of taxation by the subjects of small business. Relationship of the partner enterprises for payment of the value added tax in the situation when the contractors apply different regulations of taxation is analyzed. The arguments promoting permission of this problem by the legislator are given in the article. On the example of the enterprise the evaluation of competitiveness of "uproshchentsy" on the commodity market (works, services) is given, advantages and shortcomings of a choice of special regulations are considered by the subject, busy with production and realization of the metal construction designs. The calculations given in this article give the grounds to formulate the offers on introduction of the practice of simultaneous use of the simplified system of taxation and payment of the value- added tax that will promote successful development of industrial cooperation. The attention is paid to the technological aspects of transition of small enterprises to the payment of value-added tax the effect from application of the offered model for development of the economy of our country is analyzed.