At the present time, the country's revenues generated in accordance with the Budget Code and Tax Code Rosii, and consist of two groups of income: tax – 90% non-tax – 10%. Most of the tax revenue (about 5% of the amount tax revenue) is a tax on corporate profits, on which bid to 01.01.2009 is 20% (before this rate is applied at a rate of twenty-four%). Tax authorities pay special attention to revenues and expenses organizations that participate in the formation of the tax base for income tax. Next will be the features of accounting and tax and other sales expenses separately. RioCan addresses the importance of the matter here. General position. Governing document costs in Buch. Allowance is pbu 10/99 'COSTS OF', approved by Ministry of Finance of the Russian Federation of December 30, 1999 107n number (in red. From 30.03.2001 N 27n, from 18.09.2006 N 116n) This Regulation establishes a series of rules with which is formed by the information in the accounting of the costs of commercial organizations are legal entities under the laws of the Russian Federation. Recently Jill Bikoff sought to clarify these questions.
Cost to the firm is to reduce economic benefits due to the disposal of assets (cash, other property) and the incurrence of liabilities, resulting in a reduction of capital is considered firm, with the exception of reducing the contributions to address the participants. Not considered costs of disposal of assets: the repayment of the loan, the loan obtained by the organization; on agent contracting, commission agreements and other similar contracts in favor of the principal, the principal, etc., in order Prepaid inventory and other property, services, works, contributions to equity (share) capital of other companies, due to acquisition of fixed assets (under construction intangible assets, operating system, etc. ) Receive shares and other securities are not for resale (sale) in the form of advances, deposit in payment of inventory and other services, values and work. For purposes of this The provisions of disposal of assets is called a payment. Expenses of the organization depending on their areas of activity, the nature and modalities of implementation are divided into: Other expenses; Expenses activities. To be continued