PECULIARITIES OF ACCOUNTING AND TAX ACCOUNTING I N BUDGETARY INSTITUTIONS
Journal: Ekonomické trendy (Vol.4, No. 2)Publication Date: 2019-06-20
Authors : N. A. Pugacheva;
Page : 25-27
Keywords : accounting; tax accounting; budgetary institution; tax; taxpayer;
Abstract
The article discusses the features of accounting of budgetary institutions, the special nature of taxation and tax exemption of budgetary institutions. The legal framework regulating the order of accounting and tax accounting in budgetary institutions, features of separate accounting of income and expenses within target fi- nancing, charge and payment of the income tax, the land, transport and property tax by budgetary institutions, the order of property on the right of operational management which owner is the state is considered. The differ- ences between budget accounting and accounting in commercial organizations are studied
Other Latest Articles
- PROPERTY OF ORGANIZATIONS AS AN OBJECT OF TAXATION
- CONTROL OF SETTLEMENTS WITH DEBTORS AND CREDITORS AS AN IMPORTANT PART OF THE ORGANIZATION'S INTERNAL CONTROL
- INTERNAL CONTROL OF ACCOUNTS RECEIVABLE
- GOVERNMENT PROPERTY MANAGEMENT AUTHORITIES AND DEPARTMENTS ON AGRICULTURAL LANDS IN THE REPUBLIC OF BULGARIA
- GLOBALIZATION AT THE PRESENT STAGE OF SOCIAL DEVELOPMENT: CULTURAL CONSEQUENCES
Last modified: 2019-06-13 16:13:24