the author of this article considers the preferences of small and medium enterprises, which they are entitled at the present time, including in connection with numerous changes in legislation. Created on August 1, 2016, the Unified register of subjects of small and average business, in addition to that combined information about all legal entities and individual entrepreneurs, is intended to facilitate their obtaining of benefits and advantages in various fields: tax, accounting and reporting in public procurement, procurement by certain types of legal entities, in the exercise of state control (supervision) in spheres.
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