Expenses in accounting and tax accounting
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This book 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 problem arises 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 the production of inseparable improvements to the leased property leads to the emergence of obligations for income tax, VAT and property tax.
Particular attention is paid to issues related to economic justification and documentary evidence of expenses (requirements of Article 252 of the Tax Code of the Russian Federation), as well as the compliance of expenses of Article 54.1 of the Tax Code. Real examples of applying these standards in practice are given.
When considering controversial and difficult situations, all possible 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, as well as the trends of judicial practice 2018-2019.
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.
3rd edition, processed and supplemented
Particular attention is paid to issues related to economic justification and documentary evidence of expenses (requirements of Article 252 of the Tax Code of the Russian Federation), as well as the compliance of expenses of Article 54.1 of the Tax Code. Real examples of applying these standards in practice are given.
When considering controversial and difficult situations, all possible 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, as well as the trends of judicial practice 2018-2019.
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.
3rd edition, processed and supplemented
Author:
Author:Krutyakova Tatyana Leonidovna
Cover:
Cover:Soft
Category:
- Category:Business & Money
Publication language:
Publication Language:Russian
Paper:
Paper:Offset
ISBN:
ISBN:978-5-6041643-9-6
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