PARALLEL TAX ACCOUNTING - JUST ABOUT THE IMPORTANCE
Journal: AUDITOR
№ 21
, 2014
Rubrics: ACCOUNTING AND REPORTING
Authors:
Type:
Article
Pages:
from 95
to 101
Status:
Published
Received:
25.09.2014
Accepted:
25.09.2014
Published:
25.09.2014
Language:
Russian
Keywords:
tax code, taxation, book keeping, tax accounting, parallel accounting, standard
Abstract (English):
The accuracy of calculation of taxes and timeliness of payments to the budget ‑ one of the priorities of top management of any company. Balanced approach to taxes can successfully develop in permanent tightening of the requirements of the tax authorities and changes in tax legislation. The paper reveals the evolution of a complete solution of the problem of the parallel account of the original document, based on the experience in the implementation of tax accounting in JSC «Tomskneft».
The accuracy of calculation of taxes and timeliness of payments to the budget ‑ one of the priorities of top management of any company. Balanced approach to taxes can successfully develop in permanent tightening of the requirements of the tax authorities and changes in tax legislation. The paper reveals the evolution of a complete solution of the problem of the parallel account of the original document, based on the experience in the implementation of tax accounting in JSC «Tomskneft».
Keywords:
tax code, taxation, book keeping, tax accounting, parallel accounting, standard
tax code, taxation, book keeping, tax accounting, parallel accounting, standard
1. Federal´nyy zakon ot 6 dekabrya 2011 goda №402-FZ (red. ot 28 dekabrya 2013 goda) «O bukhgalterskom uchete» (s izm. i dop., vstup. v silu s 1 yanvarya 2014 goda).
2. Prikaz Minfina RF ot 31 oktyabrya 2000 goda №94n (red. ot 8 noyabrya 2010 goda) «Ob utverzhdenii Plana schetov bukhgalterskogo ucheta finansovo-khozyaystvennoy deyatel´nosti organizatsiy i Instruktsii po ego primeneniyu».
3. Nalogovyy kodeks RF (NK RF) chast´ 2 ot 5 avgusta 2000 goda №117-FZ.
