ОРГАНИЗАЦИЯ И СОВЕРШЕНСТВОВАНИЕ НАЛОГОВОГО УЧЕТА ДОХОДОВ И РАСХОДОВ МЕТОДОМ НАЧИСЛЕНИЯ НА ПРИМЕРЕ КОММЕРЧЕСКОЙ ОРГАНИЗАЦИИ

Abstract

A well-organized tax accounting of income and expenses carries the goal of correctly calculating the financial results of the organization and further reliably determining the amounts to be paid to the budget. That is why the organization must constantly improve the tax accounting system, focusing on the current legislation, the needs of accounting services and modern technologies. The purpose of this work is to study the procedure for organizing tax accounting of income and expenses by accrual method, to develop measures aimed at improving the tax accounting of a commercial organization. The subject of the study is the process of tax accounting in terms of the formation of the tax base for income tax. The object of the study is the activity of a commercial organization for the organization and maintenance of tax accounting of income and expenses by accrual method. Special attention at the moment should also be paid to the innovations provided for by the Tax Code of the Russian Federation in terms of filling out and submitting a tax return on corporate income tax. In the scientific work, the tax registers of accounting for income and expenses related to sales, as well as non-operating income and expenses, have been studied. The calculation and analysis of the efficiency of taxation of profits and costs were carried out. the main coefficients – indicators of the tax burden. The problems of tax accounting related to a specific commercial organization are analyzed, as well as measures to overcome them are proposed. Additional registers have been developed that should be introduced into the accounting process of an economic entity