each organization engaged in commercial activities, it is necessary to carry out tax accounting.It is designed for storing all incoming information on the income of the enterprise in order to create a clear tax base, which is used in the calculation of income tax.
Tax accounting must comply with principles of accuracy, objectivity, fairness, impartiality.In the course of its work, the expert uses all primary documentation, its structures and prepares appropriate reports.As the object of accounting can be identified not only in terms of money income and property and the existing obligations.Moreover, this process is considered to be a part of that is included in the accounting of financial statements, and therefore subject to the same rules, approved by law.
If we talk about the system of document circulation, in this area there are also rules binding.For example, each transaction is an economic entity must be promptly reflected in its financial statements, the information must be reliable and accurate.Filling of standard forms is carried out with the utmost care so that a specialist could make definite conclusions, that is unacceptable ambiguity judgment.Tax accounting assumes that the information representing a trade secret.These documents are stored in a special way and are issued only to employees at their own risk.As a rule, used standardized reporting forms to inspection bodies or external users to quickly process the data.
Today paramount importance is the development of modern technology, so often accounting as the accounting and the tax is carried out electronically.A specialist is responsible for the accuracy and reliability (reliability) of input materials and competent handling.And the tax records can be built in two ways: stand-alone (conducted separately from the accounting) and created on the basis of already introduced accounting.In the first case, the entrepreneur will have to double their spending, as it increases the staff, and the same information is processed twice.Therefore, this system is used very seldom, mainly in large companies.The second method allows you to save some financial resources and direct them to expand the business or improve an existing base.
Tax accounting often focuses on tracking income and expenses of the entrepreneur.At the end of the reporting period, calculated the profit received from the main activities of the enterprise, as well as proceeds from the sale of unused property, lease and other operations.This figure is included in the tax base, and subsequently used as the basis for calculating the amounts which should be transferred to the budget and extra-budgetary funds.Patching is allowed only with a special signature confirming the legality of adjustment.
