title: Ð£ÑÐµÑ Ð¸ Ð°ÑÐ´Ð¸Ñ ÑÐ°ÑÑÐµÑÐ¾Ð² Ð¿Ð¾ Ð½Ð°Ð»Ð¾Ð³Ð°Ð¼ Ð¸ ÑÐ±Ð¾ÑÐ°Ð¼ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¹ ÑÐ¾ÑÐ³Ð¾Ð²Ð»Ð¸ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐ±ÑÐµÑÑÐ²Ð° Ñ Ð¾Ð³ÑÐ°Ð½Ð¸ÑÐµÐ½Ð½Ð¾Ð¹ Ð¾ÑÐ²ÐµÑÑÑÐ²ÐµÐ½Ð½Ð¾ÑÑÑÑ Â«ÐÐ¾Ð»Ð°Ð½Ð³Ð°Â»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Accounting and audit of calculations on taxes and fees of trade organizations (on the example of Â«KolangaÂ» LLC)
Creators: name: ÐÐ¾ÑÐ±ÑÐ½Ð¾Ð², ÐÐ¸ÐºÐ¸ÑÐ°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2022
Subjects: ÑÑÐµÑ
Ð°ÑÐ´Ð¸Ñ
Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ Ð±Ð°Ð»Ð°Ð½Ñ
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ
Ð½Ð°Ð»Ð¾Ð³Ð¸
accounting
audit
balance statement
financial statements
taxes

description: Ð¢ÐµÐ¼Ð° Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ: Ð£ÑÐµÑ Ð¸ Ð°ÑÐ´Ð¸Ñ ÑÐ°ÑÑÐµÑÐ¾Ð² Ð¿Ð¾ Ð½Ð°Ð»Ð¾Ð³Ð°Ð¼ Ð¸ ÑÐ±Ð¾ÑÐ°Ð¼ Ð¾ÑÐ³Ð°Ð½Ð·Ð°ÑÐ¹ ÑÐ¾ÑÐ³Ð¾Ð²Ð»Ð¸ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÐ¾Ð»Ð°Ð½Ð³Ð°Â»). ÐÐ°Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¿Ð¾ÑÐ²ÑÑÐµÐ½Ð° Ð¸Ð·ÑÑÐµÐ½Ð¸Ñ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð¸ Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð°ÑÐ¿ÐµÐºÑÐ¾Ð² ÑÑÐµÑÐ° Ð¸ Ð°ÑÐ´Ð¸ÑÐ° ÑÐ°ÑÑÐµÑÐ¾Ð² Ð¿Ð¾ Ð½Ð°Ð»Ð¾Ð³Ð°Ð¼ Ð¸ ÑÐ±Ð¾ÑÐ°Ð¼ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸. Ð¦ÐµÐ»Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ - Ð¿Ð¾ÑÑÐ°Ð¿Ð½Ð¾ ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÑÑ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ, Ð°Ð½Ð°Ð»Ð¸Ð· Ð¸ Ð°ÑÐ´Ð¸Ñ ÑÐ°ÑÑÐµÑÐ¾Ð² Ð¿Ð¾ Ð½Ð°Ð»Ð¾Ð³Ð°Ð¼ Ð¸ ÑÐ±Ð¾ÑÐ°Ð¼, Ð° ÑÐ°ÐºÐ¶Ðµ Ð¾Ð¿ÑÐµÐ´ÐµÐ»Ð¸ÑÑ Ð¿Ð¾ÑÑÐ´Ð¾Ðº Ð¸Ñ Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð² ÐÐÐ Â«ÐÐ¾Ð»Ð°Ð½Ð³Ð°Â» Ð¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°ÑÑ ÑÐ¿Ð¸ÑÐ¾Ðº ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹. ÐÐ°Ð´Ð°ÑÐ¸, ÐºÐ¾ÑÐ¾ÑÑÐµ ÑÐµÑÐ°Ð»Ð¸ÑÑ Ð² ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: 1) ÐÐ·ÑÑÐ¸ÑÑ Ð²ÐµÐ´ÐµÐ½Ð¸Ðµ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð½Ð°Ð»Ð¾Ð³Ð¾Ð² Ð¸ ÑÐ±Ð¾ÑÐ¾Ð²; 2) ÐÐ·ÑÑÐ¸ÑÑ Ð¸ Ð¿ÑÐ¾Ð²ÐµÑÑÐ¸ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ°ÑÑÐµÑÐ¾Ð² Ð¿Ð¾ Ð½Ð°Ð»Ð¾Ð³Ð°Ð¼ Ð¸ ÑÐ±Ð¾ÑÐ°Ð¼; 3) ÐÐ·ÑÑÐ¸ÑÑ Ð°ÑÐ´Ð¸Ñ ÑÐ°ÑÑÐµÑÐ¾Ð² Ð¿Ð¾ Ð½Ð°Ð»Ð¾Ð³Ð°Ð¼ Ð¸ ÑÐ±Ð¾ÑÐ°Ð¼; 4) ÐÑÐ¾Ð¸Ð·Ð²ÐµÑÑÐ¸ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ°ÑÑÐµÑÐ¾Ð² ÐÐÐ Â«ÐÐ¾Ð»Ð°Ð½Ð³Ð°Â» Ð¿Ð¾ Ð½Ð°Ð»Ð¾Ð³Ð°Ð¼ Ð¸ ÑÐ±Ð¾ÑÐ°Ð¼, Ð¿ÑÐµÐ´Ð»Ð¾Ð¶Ð¸ÑÑ Ð¿ÑÑÐ¸ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ ÑÐ°ÑÑÐµÑÐ¾Ð² Ð¿Ð¾ Ð½Ð°Ð»Ð¾Ð³Ð°Ð¼ Ð¸ ÑÐ±Ð¾ÑÐ°Ð¼. Ð Ð¿ÑÐ¾ÑÐµÑÑÐµ ÑÐ°Ð±Ð¾ÑÑ ÑÐ°Ð·Ð¾Ð±ÑÐ°Ð½Ð° Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ñ ÑÑÐµÑÐ½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ ÐÐÐ Â«ÐÐ¾Ð»Ð°Ð½Ð³Ð°Â», Ð¼ÐµÑÐ¾Ð´Ð¾Ð»Ð¾Ð³Ð¸Ñ Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ°, ÑÑÐµÑÐ½Ð°Ñ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ° Ð´Ð»Ñ ÑÐµÐ»ÐµÐ¹ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ, Ð¸ÑÐ¿Ð¾Ð»ÑÐ·ÑÐµÐ¼Ð°Ñ Ð¾Ð±ÑÐµÑÑÐ²Ð¾Ð¼ Ñ Ð¾Ð³ÑÐ°Ð½Ð¸ÑÐµÐ½Ð½Ð¾Ð¹ Ð¾ÑÐ²ÐµÑÑÑÐ²ÐµÐ½Ð½Ð¾ÑÑÑÑ Â«ÐÐ¾Ð»Ð°Ð½Ð³Ð°Â», Ð¿ÑÐ¸Ð²ÐµÐ´ÐµÐ½ Ð¿ÑÐ¸Ð¼ÐµÑ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° ÑÐ°ÑÑÐµÑÐ¾Ð² Ð¿Ð¾ Ð½Ð°Ð»Ð¾Ð³Ð°Ð¼ Ð¸ ÑÐ±Ð¾ÑÐ°Ð¼, Ð° Ð¸Ð¼ÐµÐ½Ð½Ð¾ ÐÐÐ¤Ð, ÐÐÐ¡, Ð½Ð°Ð»Ð¾Ð³Ñ Ð½Ð° Ð¸Ð¼ÑÑÐµÑÑÐ²Ð¾ Ð¸ Ð½Ð°Ð»Ð¾Ð³Ñ Ð½Ð° Ð¿ÑÐ¸Ð±ÑÐ»Ñ. Ð¢Ð°ÐºÐ¶Ðµ Ð±ÑÐ» Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· Ð´Ð¸Ð½Ð°Ð¼Ð¸ÐºÐ¸ ÑÐ°ÑÑÐµÑÐ¾Ð² Ð¿Ð¾ Ð½Ð°Ð»Ð¾Ð³Ð°Ð¼ Ð¸ ÑÐ±Ð¾ÑÐ°Ð¼ Ð² ÐÐÐ Â«ÐÐ¾Ð»Ð°Ð½Ð³Ð°Â» Ð·Ð° 2019-2021 Ð³Ð¾Ð´Ñ. ÐÑÐ»Ð° ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ð° Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ°Ñ Ð¿ÑÐ¾Ð²ÐµÑÐºÐ°, Ð¿Ð¾Ð²ÐµÐ´ÐµÐ½Ð½Ð°Ñ Ð² ÐÐÐ Â«ÐÐ¾Ð»Ð°Ð½Ð³Ð°Â» Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÐµÐ¹ ÐÐÐ Â«ÐÐ»ÑÑÐ½Ñ-ÐÑÐ´Ð¸ÑÂ», Ð¿ÑÐµÐ´ÑÑÐ°Ð²Ð»ÐµÐ½Ð¾ Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð¸Ðµ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¾Ð³Ð¾ ÑÐ¸ÑÐºÐ° Ð¸ ÑÑÐ¾Ð²Ð½Ñ ÑÑÑÐµÑÑÐ²ÐµÐ½Ð½Ð¾ÑÑÐ¸, Ð¿Ð»Ð°Ð½, Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼Ð° Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð¿ÑÐ¾Ð²ÐµÑÐºÐ¸, Ð¿Ð¾ Ð¾ÐºÐ¾Ð½ÑÐ°Ð½Ð¸Ñ ÐºÐ¾ÑÐ¾ÑÐ¾Ð¹ ÑÐ¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð¾ Ð¿Ð¸ÑÑÐ¼Ð¾-Ð¾ÑÑÐµÑ Ð¸ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ¾Ðµ Ð·Ð°ÐºÐ»ÑÑÐµÐ½Ð¸Ðµ. Ð Ð·Ð°ÐºÐ»ÑÑÐµÐ½Ð¸Ðµ Ð±ÑÐ»Ð¸ Ð¿Ð¾Ð´Ð²ÐµÐ´ÐµÐ½Ñ Ð¸ÑÐ¾Ð³Ð¸, Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ñ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ ÐÐÐ Â«ÐÐ¾Ð»Ð°Ð½Ð³Ð°Â», Ð° ÑÐ°ÐºÐ¶Ðµ ÑÑÑÐ°Ð½Ð¾Ð²Ð»ÐµÐ½Ð¾, ÑÑÐ¾ Ð² Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ ÑÐ°ÑÑÐµÑÐ¾Ð² Ð¿Ð¾ Ð½Ð°Ð»Ð¾Ð³Ð°Ð¼ Ð¸ ÑÐ±Ð¾ÑÐ°Ð¼ Ð²ÐµÐ´ÐµÑÑÑ Ð² ÑÐ¾Ð¾ÑÐ²ÐµÑÑÑÐ²Ð¸Ð¸ Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¼ ÐºÐ¾Ð´ÐµÐºÑÐ¾Ð¼ Ð¸ Ð·Ð°ÐºÐ¾Ð½Ð¾Ð´Ð°ÑÐµÐ»ÑÑÑÐ²Ð¾Ð¼ Ð Ð¤.
description: Topic of the final qualification work: Accounting and auditing of tax and levy settlements of trade organizations (on the example of LLC "Kolanga"). This work is devoted to the study of theoretical and practical aspects of accounting and auditing of calculations for taxes and fees at the enterprise. The purpose of the study is to consider step by step the accounting, analysis and audit of calculations for taxes and fees, as well as to determine the procedure for their maintenance in Kolanga LLC and develop a list of recommendations. Tasks that were solved in the course of the study: 1) To study the accounting of taxes and fees; 2) Study and analyze the calculations of taxes and fees; 3) Study the audit of calculations for taxes and fees; 4) To analyze the calculations of Kolanga LLC for taxes and fees, to propose ways to optimize the calculations for taxes and fees. In the course of work, the organization of accounting work of Kolanga LLC, the accounting methodology, the accounting policy for tax purposes used by Kolanga Limited Liability Company were disassembled, an example of accounting for taxes and fees, namely personal income tax, VAT, tax on property and income tax. An analysis was also made of the dynamics of settlements on taxes and fees at Kolanga LLC for 2019-2021. The audit carried out at Kolanga LLC by Alliance-Audit LLC was reviewed, a definition of audit risk and materiality level, a plan, an audit program were presented, at the end of which a report letter and an audit opinion were drawn up. In conclusion, the results were summed up, recommendations of LLC "Kolanga" were proposed, and it was also established that the organization's accounting for taxes and fees is carried out in accordance with the tax code and legislation of the Russian Federation.