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22. Особенности налогового учета доходов и расходов обслуживающих производств и хозяйств

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Налоговый учет и налоговое планирование

Table of contents

Введение

1. Налоговый учет и налоговое планирование в системе управления экономическим субъектом

2. Мировая практика ведения бухгалтерского и налогового учета

3. Модели сосуществования бухгалтерского и налогового учета

4. Порядок документирования информации в налоговом учете

5. Объекты налогового учета

6. Классификация доходов и расходов в налоговом учете

7. Порядок признания доходов и расходов в налоговом учете

8. Прямые и косвенные расходы

9. Особенности налогового учета организаций, осуществляющих торговую деятельность

10. Налоговый учет материальных расходов

11. Налоговый учет расходов на оплату труда

12. Понятие и порядок определения первоначальной стоимости амортизируемого имущества в налоговом учете

13. Особенности налогового учета амортизируемого имущества

14. Особенности налогового учета прочих расходов

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