специальный режим налогообложения

Introduction. In the context of economic crisis in Russia there is an urgent necessity in state support of small businesses, especially in the form of reducing taxes for businesses in the region. We have to analyze the preferential tax treatment for small businesses in Saratov region and its impact on the development of small business in recent years. It determines the relevance of the study. Theoretical analysis. In Saratov region preferential tax treatment for small businesses is presented in a number of regional laws. In particular, there are differentiated tax rates in application of simplified taxation system for certain categories of taxpayers; there is a two-year «tax holiday» for 11 types of businesses in the patent system of taxation and 72 types of businesses under the simplified taxation system. From January 1, 2016, the cost of patents for certain types of activities was reduced as well as the number of business activity types falling under patent system of taxation was also expanded. Discussion of results. Positive trends in the development of small businesses and the receipt of taxes to the regional budget in recent years has revealed the need for extension of differentiated tax rates in the region at the application of simplified taxation system and confirmed the effectiveness of legislation adjustment on patent system of taxation. The existing mechanism of «tax holidays» can be an essential support for small businesses in conditions of some changes, for example, extension of the grace period under condition of obtaining certain positions by taxpayer, the distribution of incentives on current enterprises.