This book is for those who apply "simplification" with the object of taxation "income minus expenses." It considers the rules for determining the tax base, paying a single and minimum tax, filling out a tax return. Particular attention is paid to accounting for those types of expenses that can reduce the tax base for a single tax. The large number of digital examples makes the book an indispensable practical guide to the application of a simplified taxation system. The author took into account all changes in tax legislation, as well as explanations from the tax authorities and the Ministry of Finance of Russia. The book is addressed to accountants and managers of small and medium-sized enterprises, individual entrepreneurs, auditors and tax consultants, can be used as a teaching aid.