Accounting policies for tax purposes: methodical aspects

ПОДЕЛИТЬСЯ С ДРУЗЬЯМИ
Authors


PhD, Associate Professor of Accounting Financial Accounting
Russia, Stavropol State Agrarian University
v.s_germanova@yandex.ru

Abstract

The peculiarity of this article is that it presents the announcement of methodological aspects of accounting policy for taxation on value added tax, corporate income tax, tax on mineral extraction tax and property tax, based on the articles of Part 2 of the Tax Code. The authors suggest that a detailed introduction to excerpts of the Tax Code, and this fragment is already used by the company's accounting policy will allow users to methodically correctly form their tax accounting policy accounting.

Keywords

policy for tax purposes, the value added tax, corporate income tax, the tax on mining, property tax, the Tax.

Categories of article:

Рекомендуемая ссылка

Germanova Victoria Samvelovna
Accounting policies for tax purposes: methodical aspects// Современные технологии управления. ISSN 2226-9339. – #12 (24). Номер статьи: 2401. Дата публикации: . Режим доступа: http://sovman.ru/en/article/2401/

Full article text is available only in Russian.
Please select from the menu Russian language and continue reading.


References

  1. Rossiiskaia Federatciia. Zakony. Nalogovyi kodeks Rossiiskoi Federatcii (chast pervaia) ot 31.07.1998 № 146-FZ (red. ot 30.03.12 g., №19-FZ) // SPS Konsultant Plius.
  2. Rossiiskaia Federatciia. Zakony. Nalogovyi kodeks Rossiiskoi Federatcii (chast vtoraia) ot 05.08.2000 № 117-FZ v red. ot 03.05.2012 № 47-FZ // SPS Konsultant Plius.
  3. Avdeev, V.V. Uchetnaia politika dlia tcelei bukhgalterskogo ucheta i nalogooblozheniia na 2010 g. // Bukhgalter i zakon.- 2009.- № 12.-S. 11 – 17.
  4. Germanova, V.S. Metody otcenki osnovnykh sredstv v uchetnoi politike kommercheskoi organizatcii.- Ekonomicheskie issledovaniia: analiz sostoianiia i perspektivy razvitiia: monografiia / Voronezhskii gosudarstvennyi pedagogicheskii universitet.- Voronezh, 2008.- Kniga 16.- S.70-82
  5. Germanova, Iu.I. Otcenka effektivnosti nalogooblozheniia i metody ee opredeleniia / Iu.I. Germanova, V.S. Germanova // Uchenye zapiski Rossiiskogo gosudarstvennogo sotcialnogo universiteta.- 2009.- № 6.- S. 73-77.
  6. Medvedev, M.Iu. Uchetnaia politika: bukhgalterskaia i nalogovaia / M. Iu. Medvedev. – M. : ID FBK-Press, 2009. – 178 s.
  7. Semenikhin, V.V. Uchetnaia politika – 2010 / V.V. Semenikhin. – M. : Nalogovyi vestnik, 2010. – 288 s.