title: Ð£ÑÐµÑ ÑÐ°ÑÑÐµÑÐ¾Ð² Ñ Ð±ÑÐ´Ð¶ÐµÑÐ¾Ð¼ Ð¸ Ð²Ð½ÐµÐ±ÑÐ´Ð¶ÐµÑÐ½ÑÐ¼Ð¸ ÑÐ¾Ð½Ð´Ð°Ð¼Ð¸ Ð² Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÑÑ , Ð¿ÑÐ¸Ð¼ÐµÐ½ÑÑÑÐ¸Ñ Ð¾Ð±ÑÐ¸Ð¹ ÑÐµÐ¶Ð¸Ð¼ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ
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: The account of calculations with the budget and off-budget funds in the organizations applying the general tax treatment
Creators: name: ÐÐ¾Ð»ÐºÐ¾Ð²Ð°, ÐÐ½Ð°ÑÑÐ°ÑÐ¸Ñ
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: 2020
Subjects: Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ
Ð½Ð°Ð»Ð¾Ð³Ð¸
ÑÑÑÐ°Ñ Ð¾Ð²ÑÐµ Ð²Ð·Ð½Ð¾ÑÑ
ÑÑÐ¸Ð´Ð¸ÑÐµÑÐºÐ¸Ðµ Ð»Ð¸ÑÐ°
Ð¾Ð±ÑÐ¸Ð¹ ÑÐµÐ¶Ð¸Ð¼ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ
accounting
taxes
insurance premiums
legal entities
the general tax treatment

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description: The theme of the graduate qualification work is Â«The account of calculations with the budget and off-budget funds in the organizations applying the general tax treatmentÂ».
This work is devoted to the issues of accounting for taxes and fees paid by the organization as a taxpayer or tax agent to the budget system of the Russian Federation, as well as insurance premiums transferred by the organization to state extra-budgetary funds.
The purpose of the graduate qualification work is to develop recommendations for improving the accounting of calculations on taxes and fees, insurance premiums in organizations that apply the general tax treatment.
The public joint-stock company Magnitogorsk Iron and Steel Works (PJSC MMK) was chosen as the object of research.
In the course of the study, an analysis of the financial activities of the enterprise was carried out, peculiarities of accounting for taxes and fees, insurance premiums were identified, recommendations were developed for improving settlements with the budget and extra-budgetary funds.
The research methods used in the work are analysis of legislation, classification of taxes and fees, insurance premiums, systematic analysis of the performance of PJSC MMK, comparison and synthesis of the information received, formalization and specification.
In the process of writing, government support measures provided to organizations were identified, taking into account the current economic situation in the country. In this regard, measures taken by the Government that are related to the activities of PJSC MMK regarding the payment of taxes, fees and insurance premiums are evaluated.
As an optimization of taxation, PJSC MMK was asked to take into account the costs of medical devices (masks and gloves) in order to prevent diseases and spread the virus among employees as part of income tax expenses.