Organization problems of separate accounting for tax purposes and with a combination of tax regimes

KOROLEVA N.YU.
PhD, senior lecturer, Southern Federal University, Rostov-on-Don

FROLOVA I.V.
PhD, associate professor, Southern Federal University, Rostov-on-Don

TERRA ECONOMICUS, 2013, Vol. 11 (no. 4.2),

p. 118-122

The practical aspects of separate accounting organization for tax purposes were viewed the tax accounting organization with a combination of tax regimes was analyzed in detail. Issues of the system of separate accounting formation for the correct calculation of the value added tax and profit tax were disclosed; using special tax regimes the methods of calculating the share of VAT in the case of implementation taxable and not taxable operations were proposed.

Download full text in pdf

Keywords: separate accounting; taxation; value added tax; profit tax; special tax regimes

References:

Chipurnenko E.V. (2011). The conception of segment tax accounting and analysis for structuring organization internal environment. International accounting, no. 48. (In Russian.)
Kuznetsova L.N. (2011). Improvement of accounting based on benchmarking with minimal disclosure of information. Terra Economicus, vol. 9, no. 4, part 3, pp. 124– 127. (In Russian.)
Porollo E.V. (2013). Tax control and role in the system of state financial control. Terra Economicus, vol. 11, no. 3, part 3. pp. 84–88. (In Russian.)
Tax code of the Russian Federation (part one and two) (edition from 02.11.2013). Legislation database «Consultant Plus». (In Russian.)
Tsepilova E., Pleskach E. (2012). The problem of combining simplified tax system and single tax on imputed income. Herald of RSEU RINE, no. 1. (In Russian.)

Publisher: Southern Federal University
Founder: Southern Federal University
ISSN: 2073-6606