The Law of Ukraine "About the state support of small enterprise " № 2063-III

This Law defines legal principles of the state support of subjects of small business irrespective of pattern of ownership for the purpose of the prompt exit from an economic crisis and creation of conditions for expansion of introduction of market reforms in Ukraine. 


Action of the given law extends on subjects of small business irrespective of pattern of ownership, including that carry out activity in the field of agriculture. According to item 1 of the Law of Ukraine "About the state support of small enterprise" subjects of small business are: the physical persons registered in an order established by the law as subjects of enterprise activity; Legal bodies - subjects of enterprise activity of any organizational-legal form and pattern of ownership in whom average registration number working for the accounting period (calendar year) doesn't exceed 50 persons and the volume of the annual gross revenue doesn't exceed 70 million grivnas.
 

Main objective of the state support of small business is: creation of conditions for positive structural changes in economy of Ukraine; assistance to formation and development of small business, formation of small business as supervising force in overcoming of negative processes in economy and maintenance of constant positive development of a society; support of home producers; formation of conditions for maintenance of employment of the population of Ukraine, unemployment prevention, creation of new workplaces (item 4). According to item 6 the state support of small business is carried out by the Cabinet of Ukraine, the central enforcement authority on questions regulatory politicians and businesses, other central enforcement authorities.
 

In the item 7 Laws of Ukraine "About the state support of small enterprise" the fixed programs of support of small business which include following positions: financially-credit and investment support of subjects of small business; maintenance of participation of subjects of small business in performance of deliveries for the state, regional and local needs; improvement of is standard-legal base in sphere of enterprise activity; assistance to creation of an infrastructure of development of small business; offers concerning an establishment of system of privileges for subjects of small business, including tax policy softening; the help in material and information support.
 

The Law of Ukraine "About the state support of small enterprise" also comprises concrete national, regional and local programs of support of small business. The item 10 these laws provide creation and maintenance of activity of a network of business centers, business - of incubators, etc., and also marks their primary goals. The law possibility of application of the simplified system of the taxation, accounting and the reporting near to operating general system of the taxation, accounting and the reporting provided by the legislation, on a choice of the subject of small business also is supposed, and also participation of subjects of small business in performance of scientific and technical and social and economic programs, realization of deliveries of production (works, services) for the state and regional needs is supposed; financially-credit support of subjects of small business.