Specifics of the accounting by medical companies the costs of training employees to calculate the corporate tax

Abstract

The article is devoted to the peculiarities of accounting for the costs of training of employees to reduce the base on corporate tax. Medical organizations in accordance with the Federal Law “On the Basics of Protecting the Health of Citizens in the Russian Federation” are obliged to carry out professional training, retraining and advanced training of medical personnel at their own expense, so accountants of health companies often face the need to take into account these costs. The conditions for acceptance of these expenses to tax accounting are considered, both general, necessary for all expenses of the organization, and specific, related to the reflection of only expenses for training. The tax risks that the company may face when accounting for these expenses are shown. Practical situations that may arise in the work of accountants when accounting the costs of training, retraining and advanced training of personnel are considered.