Організація бухгалтерського обліку податкових розрахунків і платежів: автореф. дис. на здобуття наук. ступеня канд. екон. наук: 08.00.09 – Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

Abstract

Дисертацію присвячено вирішенню актуальних науково-практичних завдань з удосконалення організаційних і методичних засад бухгалтерського обліку, як інформаційної системи податкових розрахунків і платежів з бюджетом, в умовах оптимізації системи оподаткування та її гармонізації із системою бухгалтерського обліку. Поглиблено змістовне наповнення понятійних категорій, що характеризують систему бухгалтерського обліку та оподаткування через вивчення дефініцій «бухгалтерський» та «податковий» облік. Запропоновано класифікацію кон’юнктурних принципів бухгалтерського обліку податкових розрахунків, які характеризують чинники, умови та обставини, що сформувались в системі бухгалтерського обліку та сфері оподаткування. Удосконалено систему рахунків бухгалтерського обліку з розширенням робочого плану рахунків та виділенням відповідних аналітичних рахунків. Розроблено систему регістрів бухгалтерського обліку податку на прибуток, керуючись методичними засадами формування облікової інформації про витрати, доходи, активи і зобов’язання з податку на прибуток. Запропоновано методику формування фінансової, податкової та управлінської звітності відповідно до систематизованих циклів господарських операцій, пов’язаних із процесом оподаткування. Модифіковано змістовне наповнення визначення податкового планування, що полягає в планомірному й обґрунтованому з економічної та юридичної точок зору зниженні як абсолютної величини виплат податкового характеру, так і зменшенні податкового навантаження на підприємство. Обґрунтовано актуалізацію понятійної категорії «податкова політика» на підставі класифікації наукових підходів до її визначення на макро- та мікрорівнях із розкриттям її сутності відповідно до сфери реалізації в якості фінансового забезпечення. Охарактеризовано прямий взаємозв’язок облікової політики підприємства з податковим плануванням як методологію ведення управлінського та бухгалтерського (зведеного) обліку для цілей оптимізації оподаткування. Запропоновано методику оцінки економічного ефекту на прикладі використання механізму нарахування зносу за основними засобами під час податкового планування.

The dissertation is devoted to the solution of actual scientific and practical tasks for improvement organizational and methodical basis of accounting as information system of tax settlements and payments with budget in conditions of optimizing taxation system and its harmonization with the accounting system. Theoretical analysis of content of conceptual categories that characterizing accounting and taxation system was carried out. It is noted that modern definitions of Ukrainian scientists that characterizing concept of «tax accounting» are ambiguous and controversial. It is substantiated that the allocation of tax accounting as a separate system is incorrect. Accounting should remain general system, because its organizational and methodological aspects provide well-established mechanism of forming informational and analytical environment, in which stages of processing, transmission and storage of information are logically structured and are reliable basis for forming data for tax purposes, which is additionally regulated by specific norms and factors of the taxation system. Scientific approaches to definition of tax policy at macro and micro levels are classified with disclosure of its essence in accordance with the scope of implementation as a financial provision of state functions to promote economic growth, harmonization of economic relations between the state and the taxpayer, taking into account the socio-economic situation that prevailing in the country. The classification of economic principles of taxation that reveals the expediency and assessment of taxes as an economic phenomenon in the transformation of financial and economic relations, is proposed. Functions of taxes that forming interconnected system with optimizing economic basis and stimulating self-financing at organizational restructuring of the economy are determined according to institutional aspect. It is proved that in Ukraine indirect taxation is one of the main ways of budget development. Effectiveness of indirect taxes in the fiscal sense is that they are taxing consumption, and therefore, by using these taxes, it is possible to realize guiding influence concerning structure of demand. Comprehensive study of the basic provisions of organization of accounting of tax calculations and payments, the basis of which are the principles of accounting is carried out. It has been determined that in addition to the principles that are traditional for the accounting system, it is expedient to use conjuncture principles, which are interconnected with the conditions and circumstances that have guiding influence on taxation process and due to systematic approach to problems of organization of accounting of tax settlements and payments in managing an enterprise, namely: principle of informative; controllability; information responsibility; substantiations; integration and integrity; effectiveness. It has been proved that the mechanism of collecting corporate profit tax has undergone significant changes in accordance with the provisions of the Tax Code of Ukraine that has affected the organization and conduct of accounting of tax calculations. Determined that procedure for optimizing and simplifying the methods of recording income tax takes separate place in general development of taxation system that prompts for improvement of its synthetic and analytical accounting, formalization of accounting registers for the purposes of tax reporting. System of accounts and sub-accounts, forms of registers of accounting of income tax is proposed that allows to systematize information and improve accuracy and accuracy of presentation of income tax in financial statements, assists in obtaining complete information on procedure for taxation by income tax and provides opportunity to monitor correctness of reflection in accounting of relevant accounting transactions. It is substantiated that value added tax (VAT) is considered to be the most perfect modern form of indirect taxation, which has important role in the system of public finances in most developed countries of the world. Certain problems in accounting and administration of value added tax in Ukraine are defined which affects not only on quality of accounting and analytical information, but also on definition of tax base, the unjustified transfer of budget funds that leads to direct losses for the state. It is proved that Tax Code of Ukraine does not establish a procedure of organizing separate accounting of amount of VAT paid by an economic entity (taxpayer) that carries out operations as those taxed and those exempted. Methodology of separate accounting «incoming» VAT when implementing simultaneously tax-deductible and non-taxable transactions is proposed. Additional subaccounts are expedient to open for this to subaccount 644 «Tax Credit»: sub- account 644.1 «Tax credit to deductions»; sub-account 644.2 «Tax Credit to distribution». To reflect the amount of value added tax, which included into income that received from the main activity - the sale of products, goods, works and services, it is expedient to use the monthly turnover of such sub-accounts: 643.1 «VAT for finished goods», 643.2 «VAT for goods», 643.3 «VAT for tangible assets», 643.4 «VAT for intangible assets», etc. Flexible analytical accounting system with a wide range of levels of detailing information is used at developing an individual account plan of enterprise. It is substantiated that entrepreneurial activity of economic entities in today's conditions has significant dependence on economic information, the sources of which are financial, management and tax reporting. Model of interconnection of basic cycles of business operations, which related with implementation of tax calculations with reflection in the accounting system by the results of the enterprise, is proposed. It is proved that the scope of accounting policy includes generally established rules of organizing accounting through legal regulation. Accounting policy for purpose of taxation characterize by complex of measures and factors that established for harmonization of relations of subjects of taxation and providing legal and justified minimization of tax payments. Transition to new conceptual approach concerning forming accounting policy with guided by the task of optimizing tax calculations, is substantiated. Is defined that development of enterprise involves the forming its effective economic policy, which affects on minimization of costs not only to conduct activities, but also on fulfillment of tax obligations implemented through tax planning. It is substantiated that tax planning cannot be organized without information provision that forming in accounting system and consists of indicators, by which real state of the enterprise is estimated, amount of its profit, which is subject to taxation, is determined. Group of criteria is proposed, which make it possible to allocate additional benefits at fulfillment of tax obligations, with achieving equilibrium at making decisions in terms of tax optimization and mobilization of organizational and methodological potential to increase reasonableness and efficiency of taxation system. Direct interconnection of enterprise accounting policy with tax planning is defined that can be considered as a methodology of management and accounting (consolidated) accounting for goals of optimizing taxation at the enterprise. Definition of tax planning is specified that is as follows: it is a systematic and substantiated decrease from the economic and legal point of view both the absolute value of tax payments and the reduction of the tax burden on the enterprise, does not create obstacles to business development, promotes the mobilization of all its additional internal investment resources and related to accounting policies of enterprise. It is proved that the use of accelerated depreciation is a serious lever of tax planning for enterprises, which have a significant proportion of fixed assets in the total value of property. Proposed algorithm of calculating the economic effect of applying the mechanism of accelerated depreciation of the active part of fixed assets on the basis of the value of money during the forming accounting and tax policy at the enterprise promotes the choice of the necessary levers of tax planning. Implementation of recommended developments in dissertation promotes to harmonization of accounting with the taxation system, increasing the informativity of accounting data for the needs of the management system, are economically feasible and necessary and ensure timely and complete transfer of funds to the budget.