Keyword: «tax declaration»

The article provides an overview of various approaches to the organization of the system of accounting and tax accounting. The authors considered the advantages and disadvantages of the four approaches. The first approach is based on the organization of accounting work according to accounting rules. The second approach is characterized by the organization of accounting work according to the rules of tax accounting. The third approach is based on a parallel accounting and tax accounting scheme. The fourth approach uses a parallel scheme of organization of accounting by means of accounting programs. As a result of the carried out analytical studies, the conclusion was drawn that the most rational is the approach according to the parallel scheme of organization of accounting works. It allows you to retain all the benefits of a well-developed accounting system and create an independent tax accounting system for off-balance sheet accounts.

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”.