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Accounting policies for tax purposes: methodical aspects

Business Administration, Financial Management

Авторы

Германова Виктория Самвеловна
кандидат экономических наук, доцент кафедры бухгалтерского финансового учета
Россия, Ставропольский государственный аграрный университет
v.s_germanova@yandex.ru

Аннотация

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.

Ключевые слова

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

Рекомендуемая ссылка

Германова Виктория Самвеловна. Accounting policies for tax purposes: methodical aspects // Современные технологии управления. ISSN 2226-9339. — #12 (24). Номер статьи: 2401. Дата публикации: 08.12.2012. Режим доступа: https://sovman.ru/en/article/2401/

Authors

Germanova Victoria Samvelovna
PhD, Associate Professor of Accounting Financial Accounting
Russia, Stavropol State Agrarian University
v.s_germanova@yandex.ru
Германова Виктория Самвеловна
кандидат экономических наук, доцент кафедры бухгалтерского финансового учета
Россия, Ставропольский государственный аграрный университет

Abstract

Keywords

Suggested citation

Germanova Victoria Samvelovna, Германова Виктория Самвеловна. // Modern Management Technology. ISSN 2226-9339. — #12 (24). Art. #  2401. Date issued: 08.12.2012. Available at: https://sovman.ru/en/article/2401/

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