Tax accounting and reporting, option 2 (RGTEU)

Introduction 2

1. The concept and features of the collection. Expand the concept of elements of taxation, including tax base, rate, tax period, procedure and terms of payment of taxes (personal income tax, excise tax). 3

2. The concept of accounting policy for tax purposes. 7

3. The procedure and characteristics of the reflection in the accounting and tax records of the original cost of the OS, including the acquisition of a contract of sale in units. The procedure for filling the register of information about the object OS register of the cash flow register of prepaid expenses 10

References 18