Сущностная связь бухгалтерского и налогового учета в части нормирования затрат некоторых выплат физическим лицам

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.