PROFIT TAX IN STRENGTHENING THE MARKET BASIS OF FUNCTIONING OF ECONOMIC ENTITIES
S.D. Nadezhdina1, V.M. Lukyanenko2
1Siberian University of Consumer Cooperation, Karl Marx ave., 26, Novosibirsk, Novosibirsk region, 630087, Russia
2Novosibirsk State Technical University, Karl Marx ave., 20, Novosibirsk, Novosibirsk Region, 630073, Russia
Keywords: прибыль бухгалтерская, прибыль налогооблагаемая, организации, налог на прибыль, accounting profit, taxable profit, organizations, profit tax
Abstract
The paper examines the current issues in the sphere of profit tax legislation. The analysis of the incompatibility of business accounting and tax accounting shows that it results in additional time and material expenditures, and in the lack of correspondence between the sums of accounting profit and taxable profit. The authors substantiate the need for similar rules of forming information for profit tax assessment of businesses.
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