3.3.4.3. Reforms will be carried out on the electronic fiscalization of tax procedures through the introduction of electronic patent, electronic invoice, marking of goods. 3.3.4.4. The Government will introduce electronic VAT invoices and a system of mutual responsibility in calculating VAT for offset, as well as change the existing practice of paying VAT when importing goods and further offsetting and refunding VAT to exclude certain barriers for entrepreneurs importing goods from the territories of states, which are not the member states of the EAEC. The norms of tax legal relations on trade operations between the member states of the EAEC will be harmoniously implemented. 3.3.4.5. The use of a cash register with online data transfer function to tax authorities will be a key tool for tax administration. The adopted Program of step by-step transition to the universal application of the CMC with an electronic online accounting system will ensure full coverage of the CMC of all types of activities and business entities providing services, performing work that sell goods for cash. 3.3.4.6. The government will introduce modern methods of tax administration based on new technologies (bar codes, QR encoding, RFID technologies, NFC tags, etc.). A National Information System for the Traceability of Goods and Remote Tax Control will be established. 3.3.4.7. To reduce corruption, an automated VAT refund system will be introduced and some functions for planned tax inspections will be outsourced to professional associations. 3.3.4.8. The government will take measures aimed at equalizing the tax burden between large, medium and small businesses and will strive to ensure that the share of government revenues from small and medium-sized businesses is at least 50% of the budget's tax revenues. The new system of taxation for small and medium-sized businesses should be based on the principle of "1 entrepreneur - 1 account, 1 tax, 1 budget, 1 fiscal body and 1 check", which will allow steps to be phased out of certain segments of the economy of small and medium-sized businesses from the shadow in legal field. 3.3.4.9. A set of tax measures and incentives for switching to non-cash payments will be provided. 3.3.4.10. The system of taxation of profits should stimulate small and medium-sized businesses to develop and expand their activities, increase their balance sheet profit and reinvest in production. The reinvested part of the profit will be exempt from income tax. 3.3.4.11. The government, to ensure fair taxation, eliminate opportunities for tax evasion and increase the revenue potential of the tax system, will conduct a phased optimization of the existing system of tax preferences and benefits, introduce a ban on unfounded benefits and exemptions. 16