Keyword: «single agricultural tax»

The article provides a comparative description of the existing Russian special tax regimes. The dynamics of income tax from legal entities and individual entrepreneurs applies special tax regimes. The problems of TSR are discussed and perspectives are estimated.

The article discusses the methodological features of the development of the accounting system for the calculation of the UAT. The authors recommend taxpayers to apply in tax accounting a parallel scheme for organizing accounting work. It is proposed to organize tax accounting of expenses in off-balance accounts. Accounting is carried out regardless of the tax on the adopted method. The advantage of the developed approach to the organization of tax accounting is that it does not change or violate the adopted accounting system. The article additionally discusses the features of the organization of accounting work by means of the program “1C: Enterprise Accounting 8.3”.

In this article, the authors raise the problem of the formation of information on the tax base for the calculation of taxes and fees. This problem is primarily related to differences in the formation of income and expenses in accounting and tax accounting, which significantly complicates the work of accountants and leads to errors in tax calculations.