For citation:
Kuznetcova I. G., Maximovich L. V. Accounting and Tax Accounting Expenses Selling Organizations in Different Systems of Taxation. Journal Izvestiya of Saratov University. Economics. Management. Law, 2017, vol. 17, iss. 1, pp. 32-36. DOI: 10.18500/1994-2540-2017-17-1-32-36
Accounting and Tax Accounting Expenses Selling Organizations in Different Systems of Taxation
Introduction. At the present time, in a difficult economic situation in our country, cost accounting issues are directly related to the optimization of the taxation of businesses. The purpose of this study – to analyze the accounting and tax accounting costs of the organization and to make proposals for convergence of accounting and taxation. Theoretical analysis. The goals were achieved through the analysis of accounting procedures and rules of formation expenses in the accounting and tax purposes, using the accounting and tax legislation of the Russian Federation. The work has been described in detail and analyzed the accounting and formation expenses under general tax regime and simplified tax system, including for small businesses. Analysis of the legislation in order of registration and the rules of formation expenses under different tax systems allowed to make proposals to amend it with a view to convergence of accounting and taxation of the commercial organization. Results. It is proved that the correct division of costs into direct and indirect – one of the measures of tax optimization. It is proved that the application of the cash method of recognition of expenses small businesses have differences in accounting and taxation, and adversely affect the maintenance of accounting and tax accounting in a small business. It has been proposed to make changes in the accounting and the tax law
- Ob utverzhdenii Polozheniya po bukhgalterskomu uchetu «Raskhody organizatsii» PBU 10/99 (zaregistrirovano v Minyuste Rossii 31.05.1999 № 1790): prikaz Minfi na Rossii ot 06.05.1999 № 33n (red. ot 06.04.2015) [Approval of Provisions on accounting «Expenses of an organization» PBU 10/99 (registered in the Ministry of Justice of Russia 31.05.1999 no. 1790). Order of the Russian Ministry of Finance of 06.05.1999 no. 33n (an edition of 06.04.2015)]. Byulleten’ normativnykh aktov federal’nykh organov ispolnitel’noi vlasti [Bulletin normative acts of the federal bodies of executive power], 1999, no. 26 (in Russian).
- Kuznetsova L. N. Bukhgalterskiy i nalogovyi uchet operatsiy po bezvozmezdnoi peredache imuschestva [Accounting and tax accounting operations for the donation of the property tax news]. Nalogovye izvestiia Saratovskoi gubernii [Saratov province]. 2011, no. 2 February, pp. 22–24 (in Russian).
- Nalogovyi kodeks Rossiiskoi Federatsii (chast’ vtoraia) ot 05.08.2000 № 117-FZ (red. ot 09.03.2016) (s izm. i dop., vstup. v silu s 15.03.2016) [The Tax Code of the Russian Federation (Part Two) of 05.08.2000 no. 117-FZ (an edition of 09.03.2016) (rev. and ext., joined. in force of 15.03.2016]. Sobranie zakonodatel’stva RF [Collection of Laws of the Russian Federation], 2000, no. 32, art. 3340 (in Russian).
- Maksimovich L. V. Nalogovyi uchet raskhodov na oplatu truda v bukhgalterskom dele malogo predpriiatiia [Tax accounting of labor costs in accounting small business]. Sotsial’no-ekonomicheskie problemy truda v sovremennykh usloviiakh [Socio-economic problems of labor in modern conditions. Materials of the Int. sci. and practical conf.]. Saratov, Cubes Publ., 2011, pp.136–144 (in Russian).
- O predel’nykh znacheniiakh dokhoda, poluchennogo ot osuschestvleniia predprinimatel’skoi deiatel’nosti dlia kazhdoi kategorii sub#ektov malogo i srednego predprinimatel’stva: postanovlenie Pravitel’stva RF ot 04.04.2016 № 265 (Limit values of the income derived from business activities for each category of small and medium-sized businesses. Decision of the Russian Government of 04.04.2016 no. 265). Available at: http://www.pravo.gov.ru (accessed 4 July 2016) (in Russian).
- O razvitii malogo i srednego predprinimatel’stva v Rossiiskoi Federatsii: federal’nyi zakon ot 24.07.2007 № 209-FZ (red. ot 29.12.2015) [On the development of small and medium enterprises in the Russian Federation. Federal law of 24.07.2007 no. 209-FZ (an edition of 12.29.2015)]. Sobranie zakonodatel’stva RF [Collection of Laws of the Russian Federation], 2007, no. 31, art. 4006 (in Russian).
- Osnovnye napravleniia nalogovoi politiki Rossiiskoi Federatsii na 2014 god i na planovyi period 2015 i 2016 godov (odobreno Pravitel’stvom RF 30.05.2013) (Main directions of tax policy of the Russian Federation for 2014 and the planning period of 2015 and 2016 (approved by the Government of the Russian Federation 30.05.2013)). Available at: http://www.minfin.ru as of 06.06.2013 (accessed 4 July 2016) (in Russian).