Облік і контроль розрахунків з бюджетом за податком на прибуток підприємств за матеріалами ПрАТ «Подільські товтри»

Abstract

The author is in the process of researching theoretical provisions and developing practical recommendations regarding the accounting and control of calculations with the budget for the company's income tax, reveals the economic essence of corporate income tax. Features of the organization and methods of accounting and control of the company's income tax are highlighted, the company's accounting policy regarding income tax is disclosed enterprises. Based on the results of the study, proposals were made and offered to PJSC "Podilskyi Tovtry" in order to improve the method of accounting and control of calculations with the budget for income tax.