CONCEPT OF THE NEW TAX REGIME - AUSN
The subject of this article is a project on the application of AUSN-online. The Federal Tax Service is working on the concept of a new tax regime for representatives of small businesses and micro businesses. It is assumed that the AUSN will operate in a pilot mode in several regions of the expected timing from July 1, 2022 to December 31, 2027. The article deals with the basic rules for the transition to an automated simplified taxation system (AUSN). Innovations are aimed at improving the conditions for doing business.