Документальна перевірка правильності обчислення об’єкта оподаткування податком на прибуток підприємств

Abstract

The paper developed proposals for improving the documentary verification of the correctness of the calculation of the object of income tax taxation. - the economic essence of the object of taxation and the components of the object of taxation with the enterprise income tax are highlighted; - a general description of the activities of "LILAC" LLC is given; - the practice of organization and methods of calculating the object of taxation with income tax at enterprises were considered using the example of "LILAC" LLC; - the results of the documentary verification of the correctness of the calculation of the object of income tax taxation were analyzed; - proposals were developed to improve the documentary verification of the correctness of the calculation of the object of income tax taxation. The basis of the research is the limited liability company LILAC, which specializes in the production of organic juices.