Expenses in accounting and tax accounting
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The book "Expenses in accounting and tax accounting is a detailed guide for accounting and tax accounting of expenses that are found in the practice of any organization. Its peculiarity is that the author comprehensively considers the procedure for calculating and paying all taxes and contributions, the obligations to pay which arise in connection with the implementation of certain types of expenses. For example, in the implementation of representative expenses, the problems arise not only with the recognition of profit tax, but also with the determination of the tax base for personal income tax and insurance premiums, and in the implementation of advertising costs - with income tax and VAT.
Particular attention is paid to issues related to economic justification and documentary confirmation of expenses (requirements of Article 252NA of the Russian Federation), as well as the compliance of expenses Article 54.1 of the Tax Code of the Russian Federation. When considering controversial and difficult situations, all kinds of approaches to their decision were analyzed taking into account the explanations of the Ministry of Finance and the Federal Tax Service of Russia, as well as modern arbitration practice. A large number of practical digital examples make work with a simple and convenient book.
The author took into account all the latest changes in the law.
The book is addressed to accountants, auditors, tax consultants, employees of financial services, heads of organizations, can be used as a training manual in the study of accounting and taxation
Particular attention is paid to issues related to economic justification and documentary confirmation of expenses (requirements of Article 252NA of the Russian Federation), as well as the compliance of expenses Article 54.1 of the Tax Code of the Russian Federation. When considering controversial and difficult situations, all kinds of approaches to their decision were analyzed taking into account the explanations of the Ministry of Finance and the Federal Tax Service of Russia, as well as modern arbitration practice. A large number of practical digital examples make work with a simple and convenient book.
The author took into account all the latest changes in the law.
The book is addressed to accountants, auditors, tax consultants, employees of financial services, heads of organizations, can be used as a training manual in the study of accounting and taxation
Author:
Author:Крутякова Т.Л.
Cover:
Cover:Soft
Category:
- Category:Business & Money
Publication language:
Publication Language:Russian
Paper:
Paper:newspaper
Age restrictions:
Age restrictions:16+
ISBN:
ISBN:978-5-6048732-0-5
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