title: Ð£ÑÐµÑ ÑÐ°ÑÑÐµÑÐ¾Ð² Ð¿Ð¾ ÐÐÐ¡ Ð² ÐºÐ¾Ð¼Ð¼ÐµÑÑÐµÑÐºÐ¸Ñ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸ÑÑ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐ Â«ÐÐµÑÑÐ¾ÑÐ»ÐµÐºÑÑÐ¾ÑÐ±ÑÑ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: Ðccounting of payments for VAT commercial organisations (on the example of JSC Petroelectrosbyt)
Creators: name: ÐÑÐ·Ð½ÐµÑÐ¾Ð²Ð°, Ð¡Ð²ÐµÑÐ»Ð°Ð½Ð°
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: Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¹ ÑÑÐµÑ
ÐÐÐ¡
Ð°Ð³ÐµÐ½ÑÑÐºÐ¸Ð¹ Ð´Ð¾Ð³Ð¾Ð²Ð¾Ñ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð°Ñ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ñ
accounting
tax accounting
VAT
agency agreement
tax optimization

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description: The object of the study is the organization of JSC Petroelectrosbyt.
The purpose of the final qualifying work is to study the accounting, calculation and payment of value added tax in the enterprise, as well as the development of a set of measures to improve the calculations with the budget for this tax.
The economic essence of VAT is revealed, the accounting treatment of taxes accounting in organizations is studied, the main difficulties that are associated with tax collection are considered.
According to the results of the economic analysis of JSC Petroelectrosbyt identified the main shortcomings in the accounting of VAT payments and suggested ways to solve them.
Recommendations on improvement of VAT tax planning in the organization are given.
These proposals will provide the operational interaction of the tax Inspectorate, which will allow the organization to reduce tax risks and reduce the number of disputes on VAT.