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The article analyzes the fundamental transformations in accounting and taxation methodology for small and medium-sized enterprises (SMEs) in the Russian Federation, which will take effect in 2024-2025. It highlights the growing economic importance of the SME sector, its contribution to the country's GDP and budget revenues. The main attention is paid to the fundamental reform of the Simplified Taxation System (STS), carried out by Federal Law No. 176-FZ. A key innovation is being investigated — the integration of the Unified tax System with the VAT system. The introduction of a new critical income threshold of 60 million rubles is analyzed, which becomes a demarcation line between microbusiness, which retains VAT exemption, and small businesses integrated into common fiscal chains. Alternative VAT payment mechanisms provided for by the reform (rates of 5% and 7% without deductions) are being considered. At the same time, the article examines the paradoxical complication of "simplified" accounting methods caused by the mandatory introduction of new Federal Accounting Standards (FSB). It is proved that these changes form the imperative for the total digitalization of accounting processes in small businesses. New tax risks are also being analyzed, in particular, the shift in the focus of control over "business fragmentation" to a new threshold of 60 million rubles, and the opportunities provided by the "tax amnesty" of 2025-2026. In conclusion, it is concluded that the era of "simple simplification" has ended and strategic recommendations are formulated for enterprises to adapt to the new, VAT-oriented fiscal reality, including the need for cost audits to select the VAT regime and implement professional software to comply with the FSB.
small business, SMEs (Small and medium-sized enterprises), taxation, accounting, Unified Tax System (Simplified Taxation System), VAT (Value Added Tax), Federal Law No. 176-FZ, FSB (Federal Accounting Standards), digitalization, business fragmentation, tax amnesty, special tax regimes
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