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Samsonov E.A. METHODS OF FIRST COST CALCULATION AT TAX ACCOUNT Methods of first cost calculation at tax accounting and bookkeeping which allows economists of enterprises to choose the method of expenditure account for optimization of tax base at the tax on income is shown in this article. This article contains explanation in details regarding to methodology and order of tax on income calculation and also the order of reflection of factors of economical activity on accounts of bookkeeping and tax account according to chapter 25 of Tax Code of the Russian Federation.
About this article
Author: Samsonov E.A.
Year: 2008
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Editor-in-chief |
Sergey Aleksandrovich
MIROSHNIKOV |
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