ПУТИ СБЛИЖЕНИЯ БУХГАЛТЕРСКОГО И НАЛОГОВОГО УЧЕТА ПРИБЫЛИ ОРГАНИЗАЦИИ

Abstract

Commercial organizations are the main forming link of the market economy. Profit serves as the purpose of their activities and an important object of tax and accounting. Accounting and calculation of profit are associated with a lot of problems, since it is the most conditional accounting object, subject to many objective and subjective factors. Its calculation is related to the correlation of the amount of income received and expenses incurred by the organization, however, the methodology for reflecting the facts of economic life in accounting and tax accounting is different and is regulated by different regulatory legal acts that dictate not always the same accounting rules. Of course, not only the methods and principles of accounting and tax accounting affect the amount of income, expenses and profits, but also the real efficiency of the business, the rationality of the financial and economic activities of the organization. However, it is the difference in the methods and rules of management that determines the difference that arises in the amounts of profit according to the data of accounting and tax accounting. This paper examines the impact of the legislative framework on accounting and tax accounting, lists the basic rules for recording income and expenses, identifies the main criteria for the difference in profit formation, and provides examples that clearly demonstrate the change in profit with various accounting methods. The article provides specific proposals for the convergence of profits in the accounting and tax accounting of the organization. The amount of profit received at the end of a particular period taken and subject to tracking in dynamics is the most important indicator of the effectiveness of the enterprise. The profit received by the organization is not only reflected in the forms of financial statements and informs the founders and other interested parties about the summary results and possibilities for further use, but is also recorded in tax returns and affects the tax burden of the organization. That is why the search for optimal ways of convergence of accounting and tax accounting of the organization’s profit plays an important role.