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 <front>
  <journal-meta>
   <journal-id journal-id-type="publisher-id">Auditor</journal-id>
   <journal-title-group>
    <journal-title xml:lang="en">Auditor</journal-title>
    <trans-title-group xml:lang="ru">
     <trans-title>Аудитор</trans-title>
    </trans-title-group>
   </journal-title-group>
   <issn publication-format="print">1998-0701</issn>
  </journal-meta>
  <article-meta>
   <article-id pub-id-type="publisher-id">90713</article-id>
   <article-categories>
    <subj-group subj-group-type="toc-heading" xml:lang="ru">
     <subject>Вопросы – Ответы</subject>
    </subj-group>
    <subj-group subj-group-type="toc-heading" xml:lang="en">
     <subject>Question - Answer</subject>
    </subj-group>
    <subj-group>
     <subject>Вопросы – Ответы</subject>
    </subj-group>
   </article-categories>
   <title-group>
    <article-title xml:lang="en">The experts of the GARANT Legal Consulting Service are responsible</article-title>
    <trans-title-group xml:lang="ru">
     <trans-title>Отвечают эксперты службы Правового консалтинга ГАРАНТ</trans-title>
    </trans-title-group>
   </title-group>
   <contrib-group content-type="authors">
    <contrib contrib-type="author">
     <name-alternatives>
      <name xml:lang="ru">
       <surname>Подкопаев</surname>
       <given-names>Михаил </given-names>
      </name>
      <name xml:lang="en">
       <surname>Podkopaev</surname>
       <given-names>Mihail </given-names>
      </name>
     </name-alternatives>
     <xref ref-type="aff" rid="aff-1"/>
    </contrib>
    <contrib contrib-type="author">
     <name-alternatives>
      <name xml:lang="ru">
       <surname>Лазукова</surname>
       <given-names>Екатерина </given-names>
      </name>
      <name xml:lang="en">
       <surname>Lazukova</surname>
       <given-names>Ekaterina </given-names>
      </name>
     </name-alternatives>
     <xref ref-type="aff" rid="aff-2"/>
    </contrib>
    <contrib contrib-type="author">
     <name-alternatives>
      <name xml:lang="ru">
       <surname>Бахтин</surname>
       <given-names>Артем </given-names>
      </name>
      <name xml:lang="en">
       <surname>Bahtin</surname>
       <given-names>Artem </given-names>
      </name>
     </name-alternatives>
     <xref ref-type="aff" rid="aff-3"/>
    </contrib>
    <contrib contrib-type="author">
     <name-alternatives>
      <name xml:lang="ru">
       <surname>Кошкина</surname>
       <given-names>Татьяна </given-names>
      </name>
      <name xml:lang="en">
       <surname>Koshkina</surname>
       <given-names>Tat'yana </given-names>
      </name>
     </name-alternatives>
     <xref ref-type="aff" rid="aff-4"/>
    </contrib>
   </contrib-group>
   <aff-alternatives id="aff-1">
    <aff>
     <institution xml:lang="ru">Служба Правового консалтинга ГАРАНТ</institution>
     <country>Россия</country>
    </aff>
    <aff>
     <institution xml:lang="en">Legal Consulting Service GARANT</institution>
     <country>Russian Federation</country>
    </aff>
   </aff-alternatives>
   <aff-alternatives id="aff-2">
    <aff>
     <institution xml:lang="ru">Служба Правового консалтинга ГАРАНТ</institution>
     <country>Россия</country>
    </aff>
    <aff>
     <institution xml:lang="en">Legal Consulting Service GARANT</institution>
     <country>Russian Federation</country>
    </aff>
   </aff-alternatives>
   <aff-alternatives id="aff-3">
    <aff>
     <institution xml:lang="ru">Служба Правового консалтинга ГАРАНТ</institution>
     <country>Россия</country>
    </aff>
    <aff>
     <institution xml:lang="en">Legal Consulting GARANT</institution>
     <country>Russian Federation</country>
    </aff>
   </aff-alternatives>
   <aff-alternatives id="aff-4">
    <aff>
     <institution xml:lang="ru">Служба Правового консалтинга ГАРАНТ</institution>
     <country>Россия</country>
    </aff>
    <aff>
     <institution xml:lang="en">Legal Consulting GARANT</institution>
     <country>Russian Federation</country>
    </aff>
   </aff-alternatives>
   <pub-date publication-format="print" date-type="pub" iso-8601-date="2024-11-13T22:47:59+03:00">
    <day>13</day>
    <month>11</month>
    <year>2024</year>
   </pub-date>
   <pub-date publication-format="electronic" date-type="pub" iso-8601-date="2024-11-13T22:47:59+03:00">
    <day>13</day>
    <month>11</month>
    <year>2024</year>
   </pub-date>
   <volume>10</volume>
   <issue>9</issue>
   <fpage>46</fpage>
   <lpage>53</lpage>
   <history>
    <date date-type="received" iso-8601-date="2024-11-13T00:00:00+03:00">
     <day>13</day>
     <month>11</month>
     <year>2024</year>
    </date>
   </history>
   <self-uri xlink:href="https://naukaru.ru/en/nauka/article/90713/view">https://naukaru.ru/en/nauka/article/90713/view</self-uri>
   <abstract xml:lang="ru">
    <p>Освещаются вопросы, связанные с расчётом НДФЛ, учетом прибыли и страховыми взносами.</p>
   </abstract>
   <trans-abstract xml:lang="en">
    <p>The issues related to the calculation of personal income tax, calculation of individual entrepreneurs with individuals are highlighted.</p>
   </trans-abstract>
   <kwd-group xml:lang="ru">
    <kwd>прибыль</kwd>
    <kwd>ндфл и страховые взносы</kwd>
   </kwd-group>
   <kwd-group xml:lang="en">
    <kwd>profit</kwd>
    <kwd>personal income tax and insurance premiums</kwd>
   </kwd-group>
  </article-meta>
 </front>
 <body>
  <p></p>
 </body>
 <back>
  <ref-list/>
 </back>
</article>
