Accounting policies for tax purposes: methodical aspects


PhD, Associate Professor of Accounting Financial Accounting
Russia, Stavropol State Agrarian University


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.


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

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Germanova Victoria Samvelovna
Accounting policies for tax purposes: methodical aspects// Modern Management Technology. ISSN 2226-9339. – #12 (24). Art. # 2401. Date issued: . Available at:

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