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

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

TERRA ECONOMICUS, , 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.


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