Separate divisions and service production and farms (OPH)
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Many organizations have on the balance sheet, utility, housing and communal and other farms, production and services, which are often not related to the main activity at all. Inspectors often have questions and claims related to both accounting and tax. At the same time, in the literature, issues of special procedure for accounting and tax accounting of the activities of the OPX are poorly illuminated.
This publication examines all aspects and nuances of accounting activities aimed at separate units of organizations, including serving facilities, production and economy. In practical examples, the rules of accounting and tax accounting of operations carried out in canteens, dormitories, sanatoriums and other similar units are considered.
Recommendations for filling out tax return on income tax and property tax.
All recent changes in the legislation, clarification of regulatory authorities, judicial practice are taken into account
This publication examines all aspects and nuances of accounting activities aimed at separate units of organizations, including serving facilities, production and economy. In practical examples, the rules of accounting and tax accounting of operations carried out in canteens, dormitories, sanatoriums and other similar units are considered.
Recommendations for filling out tax return on income tax and property tax.
All recent changes in the legislation, clarification of regulatory authorities, judicial practice are taken into account
Author:
Author:Bursuya Tengiz Djvebievich
Cover:
Cover:Soft
Category:
- Category:Business & Money
ISBN:
ISBN:978-5-6041643-03
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