Gorelik O.M., Paramonova L.A.
INNOVATIONS IN MODERN ACCOUNTING AND TAX LEGISLATION FOR SMALL AND MEDIUM BUSINESS SUBJECTS IN THE SERVICE SPHERE ^{[№ 4 ' 2014]}
The innovations of modern accounting and tax laws influenced on the small and medium enterprises functioning in the service sphere are classified in the article. Simplified procedures are defined during the process of accounting form selecting, formation of the accounting (financial) acts and the tax regime. Various options of accounting organization and reporting, taxation applied by small business entities in the service sphere are offered in the article.