Eng During last 365 days Approved articles: 1923,   Articles in work: 279 Declined articles: 810 
Library
Articles and journals | Tariffs | Payments | Your profile

Bazhenov, A.A. The problems of refl ecting tax delinquency in accounting (fi nancial) reporting

Published in journal "Taxes and Taxation", 2013-9 in rubric "TAX CALCULATION AND REPORTING", pages 662-669.

Resume: This article presents a debatable approach to refl ecting taxes and levies debts in accounting (fi nancial) reports. It is shown that traditional accounting (fi nancial) reporting on debts in taxes and levies for specifi c types of taxes (non-balanced) is quite doubtful, since according to the current legislation analytical reporting should be organized based on types of taxes (federal, regional, and local?). And one should use these enlarged groups of taxes for the organization of accounting (fi nancial) reporting of taxes and levies debts (folded) without overstating the currency of accounting balance. It is also shown that the approach of the author to the refl ection of tax obligations in accounting (fi nancial) reporting fully corresponds with the current rules for the offsetting of taxes in arrears and overpays under Art. 78 of the Tax Code of the Russian Federation (unilateral offsetting by a tax body according to the types of taxes and levies when bringing a claim to a taxpayers for taxes and levies in arrears).

Keywords: tax, types, analytical, accounting, calculation, reporting, offsetting, arrears, currency, balance sheet.

DOI: 10.7256/1812-8688.2013.9.9002

This article can be downloaded freely in PDF format for reading. Download article

Bibliography:
Bazhenov A.A. Federal'nye nalogi i sbory: uchebnoe posobie v skhemakh / A.A. Bazhenov; M-vo obrazovaniya i nauki Ros. Federatsii, FGBOU VPO Vladim. gos. un-t Vladimir: Tranzit-Iks, 2013. 82 s.
Bazhenov A.A., Gudkov A.S. Bukhgalterskaya otchetnost' i nekotorye osobennosti ee formirovaniya. Vestnik filiala VZFEI v g. Vladimire: periodich. nauchn. izd. / Min-vo obr. i nauki RF; VZFEI, filial v g. Vladimire. Vyp.3. Vladimir: OOO "Servis-Print", 2009.-S. 10-11.
Bazhenov A.A., Gudkov A.S. Test: Znaete li vy pravila formirovaniya bukhgalterskoy otchetnosti? // Vestnik professional'nykh bukhgalterov, 1.-M: OOO "Izdatel'skiy dom BINFA", 2009. S. 30 31.
Dirkova E.Yu. Raschety po nalogam v bukhgalterskom uchete i otchetnosti // "Nalogovaya politika i praktika", 2010, 12.
Ioffe L. Godovoy otchet // "Prakticheskiy bukhgalterskiy uchet", 2012, 2, 3.
Malyshko V. Godovoy otchet // "Prakticheskiy bukhgalterskiy uchet", 2013, 2.
Malyukova N.S. Rekomendatsii po sostavleniyu godovoy bukhgalterskoy (finansovoy) otchetnosti organizatsiy za 2012 g. // "Ofitsial'nye materialy dlya bukhgaltera. Kommentarii i konsul'tatsii", 2013, 3.
Nalogovyy kodeks Rossiyskoy Federatsii. Chast' pervaya ot 31 iyul. 1998 g. 146-FZ: prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 16 iyul. 1998 g. // Ross. gaz.-1998.-06 avg.-148-149; Sobr. zakonodatel'stva Ros. Federatsii.-1998.-31, st. 3824.
O bukhgalterskom uchete: Federal'nyy zakon ot 06 dekabrya 2011 g. 402-FZ // Ofits. internet-portal prav. inform. http://www.pravo.gov.ru, 07.12.2011, Parl. Gaz. 2011. 09-15 dekab. 54, Ros. gaz.-2011.-09 dekab. 278, Sobr. zakonod. RF. 2011. 12 dekab. 50, st. 7344.
Ob utverzhdenii Plana schetov bukhgalterskogo ucheta finansovo-khozyaystvennoy deyatel'nosti organizatsiy i Instruktsii po ego primeneniyu: Prikaz Minfina RF ot 31 okt. 2000 g. 94n // Finan. gaz.-2000. 46 (Prikaz), Finan. gaz.-2000. 47 (Plan schetov), Ekon. i zhizn'. 2000.-46.
Ob utverzhdenii Polozheniya po bukhgalterskomu uchetu "Bukhgalterskaya otchetnost' organizatsii" (PBU 4/99): Prikaz Minfina RF ot 06 iyulya 1999 g. 43n // Finan. gaz.-1999. 34, Ekon. i zhizn'. 1999.-35.
Ob utverzhdenii Polozheniya po vedeniyu bukhgalterskogo ucheta i bukhgalterskoy otchetnosti v Rossiyskoy Federatsii: Prikaz Minfina RF ot 29 iyulya 1998 g. 34n // Byull. norm. akt. feder. org. ispolnit. vlas. 14.09.1998. 23, Ross. gaz. ("Vedomst. prilozh.") 31.10.1998.-208.
Palitsina I. Analiticheskiy aspekt debitorskoy i kreditorskoy zadolzhennosti // "Prakticheskaya bukhgalteriya", 2009, 7.
Stolbov E.P. Rekomendatsii po proverke godovoy bukhgalterskoy otchetnosti // "Nalogovyy vestnik", 2009. 12. S. 93-101.
Tyapukhin S.V. Otdel'nye voprosy sostavleniya bukhgalterskoy otchetnosti // "Torgovlya: bukhgalterskiy uchet i nalogooblozhenie", 2013, 2

Correct link to this article:
just copy this link to clipboard