Features of accounting and taxation of fixed assets in the application of the simplified tax system

UDC 657

Authors

Haymanova O. T.,
Ph. D. in Economics, associate Professor of the Department of economic security, accounting, Finance and audit Gorsky state agrarian University, Vladikavkaz, Russian Federation
Zoloeva Z. B.,
Ph. D. in Economics, associate Professor of the Department of economic security, accounting, Finance and audit Gorsky state agrarian University, Vladikavkaz, Russian Federation
Basieva L. V.,
Ph. D., Associate Professor of the Department of Accounting and Taxation North Ossetian state University named after Kosta Levanovich Khetagurov, Vladikavkaz, Russian Federation
Skaev M. A.,
is a second-year master's student. Training program "Taxes and tax consulting" of the North Ossetian state University named after K. L. Khetagurov Vladikavkaz, Russian Federation

Abstract

This article deals with problems arising from entities applying the simplified system of taxation, in connection with the acquisition of fixed assets, the procedure for their acceptance on balance in the accounting system for tax-ation purposes, also the definition of deferred tax liabilities and taxable tempo-rary differences, the reasons leading to the formation of taxable temporary dif-ferences and the algorithm of calculation and the disclosure in the accounting of economic entities.

Keywords

problems, accounting, amortised property, taxation, taxable temporary difference, deferred tax liability, simplified taxation system, object, fixed assets.