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Title: | Сущностная связь бухгалтерского и налогового учета в части нормирования затрат некоторых выплат физическим лицам |
Other Titles: | Essential connection of accounting and tax accounting in part of normalization of costs of some payments to physical persons |
Authors: | Анищенко, B. C. |
Keywords: | нормируемые затраты;выплаты;доплаты;надбавки;налоговые базы;standardized costs;tax bases |
Issue Date: | 2019 |
Publisher: | Белорусский государственный экономический университет |
Language: | Русский |
Type: | Article |
Citation: | Анищенко В. С. Сущностная связь бухгалтерского и налогового учета в части нормирования затрат некоторых выплат физическим лицам / В. С. Анищенко // Бухгалтерский учет и анализ. - 2019. - № 6. - С. 14-17. |
Abstract: | The determination of the tax base for the calculation of income tax requires compliance with the procedure for taking into account other normalized costs when they are attributed to the costs taken into account in taxation. An important point is the understanding of the composition of payments made to individuals for tax purposes. |
URI: | http://edoc.bseu.by:8080/handle/edoc/89135 |
Appears in Collections: | 2019, № 6 |
Files in This Item:
File | Description | Size | Format | |
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Anishchenko_V._S..pdf | 223.86 kB | Adobe PDF | View/Open |
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