ON THE ISSUE OF IMPROVING ACCOUNTING AND TAX ACCOUNTING OF FINANCIAL RESULTS OF TRADE ORGANIZATIONS
УДК 330.101.541:336.22
Abstract
The article is devoted to the assessment of problems and methods of accounting and tax accounting of financial results. Accounting and tax accounting of financial results is an important part of economic activity. The relevance of the topic lies in the fact that due to constant changes in legislation and in the economy, it is necessary to revise the methods of accounting for financial results in the organization and identify current problems and inconsistencies, otherwise it may threaten the bankruptcy of the company or penalties from the tax. Information about financial results gives a general idea of the effectiveness of the organization. The more accurate this information is, and information in modern times is the most valuable resource, the better for the organization.
The methods of accounting and tax accounting of financial results in an organization affect the accuracy and reliability of accounting statements, as well as form the tax burden, including income tax. Errors in accounting and tax accounting can significantly increase expenses and the amount of taxes paid. Also, errors can lead to an unplanned tax audit.
Analytical work has been carried out in the organization under study to find factors affecting reliable and effective accounting of financial results, and their own ways of solving problems have been proposed.
Downloads
Metrics
References
Забудьков В. А., Безрукова Т. Л. Цифровая экономика и ее роль в управлении социально-экономическими отношениями // Студенческий научный форум-2018, Москва, 15–20 февраля 2018 года. М., 2018.
Одинцова Т. М. Развитие объектов и методов бухгалтерского учета в условиях цифровой экономики и информационного общества // Вестник ИПБ (Вестник профессиональных бухгалтеров). 2019. № 4. С. 15–24.
Налоговый кодекс Российской Федерации от 05.08.2000 № 117-ФЗ. (ред. от 28.04.2023) Статья 271. Порядок признания доходов при методе начисления // СПС «Консультант Плюс». URL: https://www.consultant.ru/docu-ment/cons_doc_LAW_28165/a71c27c043a9c3c61a550ae0baa29c34c800f1e2/ (дата обращения: 23.05.2023).
Налоговый кодекс Российской Федерации от 05.08.2000 № 117-ФЗ. (ред. от 28.04.2023) Статья 167. Момент определения налоговой базы // СПС «Консультант Плюс». URL: https://www.consultant.ru/document/cons_doc_LAW_28165/8f57241b961793c02e449c613bc67a83e6c778db/ (дата обращения: 23.05.2023).
Ушакова А. В. Перспективные формы организации учета дебиторской задолженности в бухгалтерском учете // Экономика: вчера, сегодня, завтра. 2019. Т. 9. № 5–1. С. 405–417.
Налоговый кодекс Российской Федерации от 05.08.2000 № 117-ФЗ. (ред. от 28.04.2023) Глава 25. Налог на прибыль организаций // СПС «Консультант Плюс». URL: https://www.consultant.ru/document/cons_doc_LAW_28165/043b3ec883ce309e856dd0c833f5b8b817c276e9/ (дата обращения: 23.05.2023).
Налоговый кодекс Российской Федерации от 05.08.2000 № 117-ФЗ. (ред. от 28.04.2023) Статья 313. Налоговый учет. Общие положения // СПС «Консультант Плюс». URL: https://www.consultant.ru/document/cons_do-c_LAW_28165/699f67b4cbf0a39b0ec297c3f5ac5babd409564a/ (дата обращения: 23.05.2023).
Об утверждении Положения по бухгалтерскому учету «Доходы организации» ПБУ 9/99: Приказ Минфина России от 06.05.1999 № 32н (ред. от 27.11.2020) // СПС «Консультант Плюс». URL: http://www.consultant.ru/document/cons_doc_LAW_6208/ (дата обращения: 23.05.2023).
О внесении изменений в части первую и вторую Налогового кодекса Российской Федерации от 14.07.2022 № 263-ФЗ // СПС «Консультант Плюс». URL: https://www.consultant.ru/document/cons_doc_LAW_421873/ (дата обращения: 23.05.2023).
Об организации и осуществлении экономическим субъектом внутреннего контроля совершаемых фактов хозяйственной жизни, ведения бухгалтерского учета и составления бухгалтерской (финансовой) отчетности // Минфин России. URL: https://minfin.gov.ru/ru/perfomance/accounting/accounting/info/generalization/?id_38=20706-pz_-_112013_ob_organizatsii_i_osush-chestvlenii_ekonomicheskim_subektom_vnutrennego_kontrolya_soversh-aemykh_faktov_khozyaistvennoi_ (дата обращения 21.05.2023).
REFERENCES
Zabudkov V. A., Bezrukova T. L. Digital economy and its role in the management of socio-economic relations. Student Scientific Forum-2018, Moscow, February 15–20, 2018. Moscow, 2018.
Odintsova T. M. Development of objects and methods of accounting in the digital economy and information society. Bulletin of the IPB (Bulletin of Professional Accountants). 2019. No. 4. Pp. 15–24.
Tax Code of the Russian Federation No. 117-FZ dated 05.08.2000. (ed. from 04/28/2023) Article 271. The procedure for recognizing income under the accrual method. SPS «Consultant Plus». URL: https://www.consultant.ru/document/cons_doc_LAW_28165/a71c27c043a9c3c61a550ae0baa29c34c800f1e2/ (date of access: 23.05.2023).
Tax Code of the Russian Federation No. 117-FZ dated 05.08.2000. (ed. from 04/28/2023) Article 167. The moment of determining the tax base. SPS «Consultant Plus». URL: https://www.consultant.ru/document/cons_doc_LAW_28165/8f57241b961793c02e449c613bc67a83e6c778db/ (date of access: 23.05.2023).
Ushakova A. V. Perspective forms of organization of accounts receivable accounting in accounting. Economy: yesterday, today, tomorrow. 2019. Vol. 9, No. 5–1. Pp. 405–417.
Tax Code of the Russian Federation No. 117 — FZ dated 05.08.2000. (ed. from 04/28/2023) Chapter 25. Corporate income tax. SPS «Consultant Plus». URL: https://www.consultant.ru/document/cons_doc_LAW_28165/043b3ec883ce309e856dd0c833f5b8b817c276e9/ (date of access: 23.05.2023).
Tax Code of the Russian Federation No. 117-FZ dated 05.08.2000. (ed. from 04/28/2023) Article 313. Tax accounting. General provisions. SPS «Consultant Plus». URL: https://www.consultant.ru/document/cons_doc_LAW_28165/699f67b4cbf0a39b0ec297c3f5ac5babd409564a/ (date of access: 23.05.2023).
On approval of the Regulations on accounting «Income of the organization» PBU 9/99: Order of the Ministry of Finance of the Russian Federation dated 06.05.1999 No. 32n (ed. dated 27.11.2020). SPS «Consultant Plus». URL: http://www.consultant.ru/document/cons_doc_LAW_6208/ (date of access: 23.05.2023).
On amendments to Parts one and two of the Tax Code of the Russian Federation of 14.07.2022 No. 263-FZ. SPS «Consultant Plus». URL: https://www.consultant.ru/document/cons_doc_LAW_421873/ (date of access: 23.05.2023).
On the organization and implementation by an economic entity of internal control of the facts of economic life committed, accounting and preparation of accounting (financial) statements. Ministry of Finance of the Russian Federation. URL: https://minfin.gov.ru/ru/perfomance/accounting/accounting/info/generalization/?id_38=20706-pz_-_112013_ob_organizatsii_i_osush-chestvlenii_ekonomic-heskim_subektom_vnutrennego_kontrolya_sovershaemykh_faktov_khozyaistvennoi_ (date of access: 23.05.2023).
Economics Profession Business is a golden publisher, as we allow self-archiving, but most importantly we are fully transparent about your rights.
Authors may present and discuss their findings ahead of publication: at biological or scientific conferences, on preprint servers, in public databases, and in blogs, wikis, tweets, and other informal communication channels.
Economics Profession Business (EPB) allows authors to deposit manuscripts (currently under review or those for intended submission to EPB) in non-commercial, pre-print servers such as ArXiv.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
