Abstract

This article considers the specifics of accounting expenses of medical companies for additional professional training of employees for the purposes of calculating corporate income tax. The authors have studied the provisions of labor and tax legislation on the implementation of the employer’s obligation and the employee’s right to master training and professional retraining programs. The conditions under which the employer as a taxpayer can include the amounts spent on the professional training of employees to reduce the tax base in accordance with article 264 of the Tax Code of the Russian Federation have been determined, which, in its turn, is aimed at matching the qualification level of employees to the changing conditions of its professional activity and social environment as well as at getting new or improving the existing professional competences. The results of the study of economic feasibility and expediency of such training are also presented. Practical examples are given.

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