Фрумина С.В. Налоговые стимулы развития малого и среднего предпринимательства в Российской Федерации [Электронный ресурс] // Налоги и налогообложение. – 2017. – № 10.-С.67-75 (http://nbpublish.com/library_read_article.php?id=24445) — <URL:http://elib.fa.ru/art2017/bv1884.pdf>.
  
   
  
    | Period | Read | Print | Copy | Open | Total | 
    
        | Year 2018 | Quarter 1 | February | 0 | 0 | 2 | 0 | 2 | 
    
        | March | 0 | 0 | 0 | 0 | 0 | 
    
        | Quarter 2 | April | 1 | 0 | 2 | 0 | 3 | 
    
        | May | 0 | 0 | 0 | 0 | 0 | 
    
        | June | 0 | 0 | 0 | 0 | 0 | 
    
        | Quarter 3 | July | 1 | 0 | 0 | 0 | 1 | 
    
        | August | 0 | 0 | 0 | 0 | 0 | 
    
        | September | 0 | 0 | 1 | 0 | 1 | 
    
        | Quarter 4 | October | 0 | 0 | 0 | 0 | 0 | 
    
        | November | 0 | 0 | 0 | 0 | 0 | 
    
        | December | 0 | 0 | 0 | 0 | 0 | 
    
        | Year 2019 | Quarter 1 | January | 0 | 0 | 0 | 0 | 0 | 
    
        | February | 1 | 0 | 0 | 0 | 1 | 
    
        | March | 0 | 0 | 0 | 0 | 0 | 
    
        | Quarter 2 | April | 2 | 0 | 0 | 0 | 2 | 
    
        | May | 0 | 0 | 0 | 0 | 0 | 
    
        | June | 0 | 0 | 0 | 0 | 0 | 
    
        | Quarter 3 | July | 0 | 0 | 0 | 0 | 0 | 
    
        | August | 0 | 0 | 0 | 0 | 0 | 
    
        | September | 0 | 0 | 0 | 0 | 0 | 
    
        | Quarter 4 | October | 0 | 0 | 0 | 0 | 0 | 
    
        | November | 0 | 0 | 2 | 0 | 2 | 
    
        | December | 0 | 0 | 0 | 0 | 0 | 
    
        | 2020 | Quarter 1 | January | 0 | 0 | 0 | 0 | 0 | 
    
        | February | 0 | 0 | 0 | 0 | 0 | 
    
        | March | 0 | 0 | 0 | 0 | 0 | 
    
        | Quarter 2 | April | 0 | 0 | 0 | 0 | 0 | 
    
        | May | 0 | 0 | 0 | 0 | 0 | 
    
        | June | 0 | 0 | 0 | 0 | 0 | 
    
        | Quarter 3 | July | 0 | 0 | 0 | 0 | 0 | 
    
        | August | 0 | 0 | 0 | 0 | 0 | 
    
        | September | 0 | 0 | 0 | 0 | 0 | 
    
        | Quarter 4 | October | 0 | 0 | 0 | 0 | 0 | 
    
        | November | 0 | 0 | 0 | 0 | 0 | 
    
        | December | 0 | 0 | 0 | 0 | 0 | 
    
        | 2021 | Quarter 1 | January | 0 | 0 | 0 | 0 | 0 | 
    
        | February | 0 | 0 | 0 | 0 | 0 | 
    
        | March | 0 | 0 | 0 | 0 | 0 | 
    
        | Quarter 2 | April | 0 | 0 | 0 | 0 | 0 | 
    
        | May | 0 | 0 | 0 | 0 | 0 | 
    
        | June | 0 | 0 | 0 | 0 | 0 | 
    
        | Quarter 3 | July | 0 | 0 | 0 | 0 | 0 | 
    
        | August | 0 | 0 | 0 | 0 | 0 | 
    
        | September | 0 | 0 | 0 | 0 | 0 | 
    
        | Quarter 4 | October | 0 | 0 | 0 | 0 | 0 | 
    
        | November | 0 | 0 | 0 | 0 | 0 | 
    
        | December | 0 | 0 | 0 | 0 | 0 | 
    
        | 2022 | Quarter 1 | January | 0 | 0 | 0 | 0 | 0 | 
    
        | February | 0 | 0 | 0 | 0 | 0 | 
    
        | March | 0 | 0 | 0 | 0 | 0 | 
    
        | Quarter 2 | April | 0 | 0 | 0 | 0 | 0 | 
    
        | May | 0 | 0 | 0 | 0 | 0 | 
    
        | June | 0 | 0 | 0 | 0 | 0 | 
    
        | Quarter 3 | July | 0 | 0 | 0 | 0 | 0 | 
    
        | August | 0 | 0 | 0 | 0 | 0 | 
    
        | September | 0 | 0 | 0 | 0 | 0 | 
    
        | Quarter 4 | October | 0 | 0 | 0 | 0 | 0 | 
    
        | November | 0 | 0 | 0 | 0 | 0 | 
    
        | December | 0 | 0 | 0 | 0 | 0 | 
    
        | 2023 | Quarter 1 | January | 0 | 0 | 0 | 0 | 0 | 
    
        | February | 0 | 0 | 0 | 0 | 0 | 
    
        | March | 0 | 0 | 0 | 0 | 0 | 
    
        | Quarter 2 | April | 0 | 0 | 0 | 0 | 0 | 
    
        | May | 0 | 0 | 0 | 0 | 0 | 
    
        | June | 0 | 0 | 0 | 0 | 0 | 
    
        | Quarter 3 | July | 0 | 0 | 0 | 0 | 0 | 
    
        | August | 0 | 0 | 0 | 0 | 0 | 
    
        | September | 0 | 0 | 0 | 0 | 0 | 
    
        | Quarter 4 | October | 0 | 0 | 0 | 0 | 0 | 
    
        | November | 0 | 0 | 0 | 0 | 0 | 
    
        | December | 0 | 0 | 0 | 0 | 0 | 
    
        | 2024 | Quarter 1 | January | 0 | 0 | 0 | 0 | 0 | 
    
        | February | 0 | 0 | 0 | 0 | 0 | 
    
        | March | 0 | 0 | 0 | 0 | 0 | 
    
        | Quarter 2 | April | 0 | 0 | 0 | 0 | 0 | 
    
        | May | 0 | 0 | 0 | 0 | 0 | 
    
        | June | 0 | 0 | 0 | 0 | 0 | 
    
        | Quarter 3 | July | 0 | 0 | 0 | 0 | 0 | 
    
        | August | 0 | 0 | 0 | 0 | 0 | 
    
        | September | 0 | 0 | 0 | 0 | 0 | 
    
        | Quarter 4 | October | 0 | 0 | 0 | 0 | 0 | 
    
        | November | 0 | 0 | 0 | 0 | 0 | 
    
        | December | 0 | 0 | 0 | 0 | 0 | 
    
        | Year 2025 | Quarter 1 | January | 0 | 0 | 0 | 0 | 0 | 
    
        | February | 0 | 0 | 0 | 0 | 0 | 
    
        | March | 0 | 0 | 0 | 0 | 0 | 
    
        | Quarter 2 | April | 0 | 0 | 0 | 0 | 0 | 
    
        | May | 1 | 0 | 0 | 0 | 1 | 
    
        | June | 0 | 0 | 0 | 0 | 0 | 
    
        | Quarter 3 | July | 0 | 0 | 0 | 0 | 0 | 
    
        | August | 0 | 0 | 0 | 0 | 0 | 
    
        | September | 0 | 0 | 0 | 0 | 0 | 
    
        | Quarter 4 | October | 0 | 0 | 0 | 0 | 0 | 
    
        | Total | 6 | 0 | 7 | 0 | 13 |