FEATURES OF THE FORMATION AND ACCOUNTING OF EXPENSES OF AN ORGANIZATION FOR THE PURPOSES OF CALCULATING INCOME TAX
Rubrics: SCIENTIFIC ARTICLES
Authors:
1.
Makhachkala branch of the Federal State Budgetary Educational Institution of Higher Education"Moscow Automobile and Road State Technical University (MADI)"
(kafedra "Ekonomiki i upravleniya", Associate Professor)
employee
employee
Type:
Article
Pages:
from 101
to 104
Status:
Published
Received:
06.12.2024
Accepted:
11.12.2024
Published:
11.12.2024
Subject area:
UDK 330 Экономические науки в целом. Политическая экономия
Language:
Russian
Keywords:
expenses of the organization, profit, income tax, normalized expenses, expenses not accounted for tax purposes, fines, penalties
Abstract (English):
The article discusses the methodology for the formation of expenses of an organization for tax purposes. The list of expenses included in the calculation of corporate income tax, which is relevant in 2024, is considered, and the features of accounting for expenses normalized in accordance with the tax code and expenses not taken into account for tax purposes are also considered. The article uses both the regulatory framework and the analysis of practical situations that arise in the process of forming corporate income tax, and also examines effective techniques used in practice.
The article discusses the methodology for the formation of expenses of an organization for tax purposes. The list of expenses included in the calculation of corporate income tax, which is relevant in 2024, is considered, and the features of accounting for expenses normalized in accordance with the tax code and expenses not taken into account for tax purposes are also considered. The article uses both the regulatory framework and the analysis of practical situations that arise in the process of forming corporate income tax, and also examines effective techniques used in practice.
Keywords:
expenses of the organization, profit, income tax, normalized expenses, expenses not accounted for tax purposes, fines, penalties
expenses of the organization, profit, income tax, normalized expenses, expenses not accounted for tax purposes, fines, penalties
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