PROBLEMS OF ACCOUNTING AND TAXATION AT THE APPLICATION OF THE COMPLEX RATE BY TRANSPORT AND FORWARDING ENTERPRISES

The demand for transport and forwarding services in Ukraine is growing rapidly, and therefore a large number of new transport and forwarding companies are appearing, for the efficient functioning of which a clear and regulated tax legislative base must be formed. Unclear formulation of legislative norms and complex business accounting of a complex operations of transport and forwarding services leads to numerous legal disputes between enterprises and fiscal authorities. Despite the considerable amount of investigations conducted, certain issues of accounting and taxation of transport and forwarding services require additional clarification and improvement. Therefore, theoretical and methodological substantiation and development of practical recommendations for improving the accounting of transport and forwarding activities are currently relevant. The article examines and analyzes the essence and types of the contract for the provision of transport and forwarding services, the specifics of their reflection in business accounting. The legislative irregularity of the application of the complex rate as a type of price in the contract for transport forwarding with the involvement of third parties was investigated and revealed. It is recommended to make changes to the legislative and regulatory acts on this issue, taking into account the existing judicial practice. Recommendations for improving the business accounting of transport and forwarding enterprises have been developed and a scheme of accounting transactions for accounting of operations of a transport and forwarding enterprise when providing a transport and forwarding service under an intermediary contract with the use of a complex rate as a price is presented. The expediency of applying recommendations for deepening analytical information regarding calculations for transit operations and expenses of the freight forwarder for the execution of an intermediary contract of transport forwarding using a complex rate is substantiated. The existing system of accounting and taxation of transport and forwarding activities requires further scientific research from the point of view of reducing the legal burden and simplifying business accounting and accounting for taxation purposes.