title: Ð¡Ð¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð½Ð°Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ð¹ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð¿ÑÐ¸Ð±ÑÐ»Ð¸ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¹ Ð¸ Ð¿ÑÐ°ÐºÑÐ¸ÐºÐ° ÐµÐ³Ð¾ Ð²Ð·Ð¸Ð¼Ð°Ð½Ð¸Ñ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ "ÐÐ¶ÐºÐ»Ð¸Ð½Ð¸Ð½Ð³")
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: Improving the direction of taxation profits of organizations and the practice of its collection (for example OOO "Izhklining")
Creators: name: ÐÐ°Ð±ÑÑÐºÐ¸Ð½Ð°, ÐÐ°ÑÐ²Ð°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: 2019
Subjects: Ð½Ð°Ð»Ð¾Ð³ Ð½Ð° Ð¿ÑÐ¸Ð±ÑÐ»Ñ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¹ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¹ Ð´ÐµÐ¿Ð¾Ð·Ð¸Ñ
Ð°Ð¼Ð¾ÑÑÐ¸Ð·Ð°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ Ð¿ÑÐµÐ¼Ð¸Ñ
profit tax
tax control
tax optimization
tax deposit
bonus depreciation

description: ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ ÐÐÐ Â«ÐÐ¶ÐºÐ»Ð¸Ð½Ð¸Ð½Ð³Â» Ð¸ ÑÐ¸ÑÑÐµÐ¼Ð° Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¿Ð¾ Ð²Ð·Ð¸Ð¼Ð°Ð½Ð¸Ñ Ð½Ð°Ð»Ð¾Ð³Ð° Ð½Ð° Ð¿ÑÐ¸Ð±ÑÐ»Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¼Ð¸ Ð¾ÑÐ³Ð°Ð½Ð°Ð¼Ð¸.
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Ð ÑÐ°Ð±Ð¾ÑÐµ Ð±ÑÐ»Ð¸ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ñ ÑÐ»ÐµÐ´ÑÑÑÐ¸Ðµ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ñ: 
1) Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð² Ð·Ð°ÐºÐ¾Ð½Ð¾Ð´Ð°ÑÐµÐ»ÑÑÑÐ²Ðµ Ð¾ Ð½Ð°Ð»Ð¾Ð³Ðµ Ð½Ð° Ð¿ÑÐ¸Ð±ÑÐ»Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐµ Ð¼ÐµÑÐ¾Ð´Ñ Ð² Ð²Ð¸Ð´Ðµ Ð¸Ð½Ð²ÐµÑÑÐ¸ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ Ð»ÑÐ³Ð¾ÑÑ, ÑÑÐ¾ Ð¿Ð¾Ð·Ð²Ð¾Ð»Ð¸Ñ ÑÐ²ÐµÐ»Ð¸ÑÐ¸ÑÑ Ð¸Ð½Ð²ÐµÑÑÐ¸ÑÐ¸Ð¸ Ð² ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÐºÑ; 
2) Ð´Ð»Ñ Ð±Ð¾ÑÑÐ±Ñ Ñ ÑÐµÐ½ÐµÐ²Ð¾Ð¹ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÐºÐ¾Ð¹ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð° Ð´Ð¾Ð¿Ð¾Ð»Ð½Ð¸ÑÐµÐ»ÑÐ½Ð°Ñ Ð¼ÐµÑÐ° Ð±Ð¾ÑÑÐ±Ñ Ñ ÑÐ¸ÑÐ¼Ð°Ð¼Ð¸-Ð¾Ð´Ð½Ð¾Ð´Ð½ÐµÐ²ÐºÐ°Ð¼Ð¸ â Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ðµ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ Ð´ÐµÐ¿Ð¾Ð·Ð¸ÑÐ°; 
3) Ð´Ð»Ñ ÑÐ¼ÐµÐ½ÑÑÐµÐ½Ð¸Ñ Ð¿Ð»Ð°ÑÐµÐ¶ÐµÐ¹ Ð² Ð±ÑÐ´Ð¶ÐµÑ Ð¿Ð¾ Ð½Ð°Ð»Ð¾Ð³Ñ Ð½Ð° Ð¿ÑÐ¸Ð±ÑÐ»Ñ ÐÐÐ Â«ÐÐ¶ÐºÐ»Ð¸Ð½Ð¸Ð½Ð³Â» Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð¾ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°ÑÑ Ð°Ð¼Ð¾ÑÑÐ¸Ð·Ð°ÑÐ¸Ð¾Ð½Ð½ÑÑ Ð¿ÑÐµÐ¼Ð¸Ñ, Ð½Ðµ Ð¿ÑÐ¸Ð¼ÐµÐ½ÑÐµÐ¼ÑÑ Ð½Ð° Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ð¸.
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description: The object of the study is OOO "Izhklining" and the system of tax control in the tax on profit the tax authorities.
The subject of the study is the methods of optimization of taxation on income tax and the practice of its collection by the tax authorities. 
The goal of this work is to improve procedures for the collection of the tax on profit the tax authorities and ways of optimization of taxation of profits of OOO "Izhklining".
To achieve this goal, the theoretical aspects of corporate profit taxation in general are considered, the essence, value and collection of income tax in the Russian Federation are considered, the procedure for determining income and expenses for accounting and tax accounting purposes, methods for optimizing income tax and the procedure for controlling its collection is defined. In addition, the organizational and economic characteristics of the enterprise, analyzed the dynamics of taxation, procedure of calculation and payment of tax on profit of OOO "Izhklining" and the exercise of control over the taxation of profits in Russia. 
The following activities were proposed: 
1) the use of tax methods in the form of investment benefits in the legislation on income tax, which will increase investment in the economy; 
2) to combat the shadow economy proposed an additional measure to combat one-day firms â the use of tax deposit; 
3) to reduce payments to the budget on tax on profit of OOO "Izhklining" is proposed to use the bonus depreciation does not apply to the company.
Designed activities can be used by OOO "Izhklining" in order to optimize the taxation of profits and tax authorities to improve tax control.