Melnychuk O. Accounting of profit taxation in AIC processing enterprises

Object of research: operating system of accounting of the processing enterprises of agrarian and industrial complex within the limits of which the information on financial results is formed. The purpose of research: a theoretical both methodological substantiation and development of offers and recommendations by definition, the account of financial results and profits for the purposes of the taxation and improvement of registration process at the processing enterprises. Methods: a dialectic method of knowledge, an induction and deduction, the analysis and synthesis, comparisons, a graphic representation, tabulared representation of results. Theoretical and practical results: theoretical, methodical and practical questions of the account of taxable profit of the processing enterprises of agrarian sector of economy are investigated and methodical recommendations as agreed the accounting and tax account of financial results are developed. The technique of definition of financial results in system of accounts of accounting that provides correction of profits and expenses for constant and time differences with the purpose of reception of taxable profit is offered and the register of the analytical account of these differences, the delayed tax actives and obligations is developed. Scientific novelty: specification of concept " the tax account " as process of special ordering of the industrial-financial information is offered. Its features, principles, method and functions are opened. It is offered to make changes to the form " the Report on financial results " and the Declaration on the profit tax of the enterprise with the purpose of improvement of formation of the information on incomes, expenses and financial results. A degree of introduction: methodical development are introduced by Central administrative board of an agriculture and the foodstuffs of Khmelnitskiy regional state administration and bodies of state tax service GTA in Khmelnitskiy area, in three processing enterprises. Separate results are usedin educational process. Efficiency: use of results of research will allow to receive high-grade and a trustworthy information external users and to lower labour input of the account of the taxation of profit of the enterprises. Sphere, area of use: bodies of the government and the managements processing the enterprises.