UDC 657
Authors
Ysupov M. Y.,
candidate of economic Sciences, associate Professor
Jalal-Abad state University, Kyrgyz Republic
Abstract
The article provides a brief description of the current state and problems of information support of the accounting system in the agricultural sector of the Toktogul region of Kyrgyzstan, as well as the main aspects in the implemen-tation of these problems, namely, tax law should be based on the operation of economic laws, and accounting should provide the appropriate information base for drawing up tax declarations. When accounting for taxes, forming tax bases, and calculating taxes, one should proceed from the requirement of priority of economic content over legal form, and not Vice versa. Only in accounting, high-quality infor-mation about taxes is generated, since the correct determination of taxes depends on compliance with the assumptions, requirements, rules and principles of accounting. Not accounting should be adapted to the pressure of the tax system, but on the contrary, the procedures for calculating taxes should be as integrated as pos-sible with the requirements and rules of accounting.
Keywords
economy, standards, accounting, analysis, control, products, natural economy, water use, services, transport.
