Name
Krugljak Zinaida Ivanovna
Scholastic degree
•
Academic rank
associated professor
Honorary rank
—
Organization, job position
Kuban State Agrarian University
Web site url
—
Articles count: 15
The article highlights the results of the analysis of
deferred taxes as indicators of the accounting financial
statements, reflecting payments to the budget for
income tax agricultural organizations. The importance
of deferred tax assets and deferred tax liabilities as a
key marker of efficiency of the tax policy of the
agricultural organizations is emphasized. Its
inefficiency can be judge by excess of deferred tax
assets over deferred tax liabilities, which is seen as a
temporary diversion of funds from the market, which
has zero profitability. The conclusion was made about
the improvement of financial stability and liquidity of
the organization under the influence of deferred tax
liabilities and the deteriorating financial situation,
financial stability and liquidity under the influence of
deferred tax assets. The effective income tax rate of
the agricultural organizations of Krasnodar territory is
determined; it does not exceed 3% and differs from
general because of tax benefits, deductions and tax
policy. The basic causes of appearance of temporary
differences are identified by types in the account of
the agricultural organizations. Typical errors in
accounting for deferred taxes are described. A refined
form of the report on financial results containing transcript
of profit before tax from non-agricultural activities,
with the aim of monitoring the relationship of
accounting and taxable profit in the agricultural organizations
The authors have investigated the main trends in prоduction and processing of milk in the Krasnodar region. The complex of measures of state support of private farms and agricultural consumer cooperatives is justi-fied in order to stabilize the regional raw milk market
In order to improve the effectiveness of organizations we substantiate the significance of their relationship with the state on fiscal payments. The authors analyze the example of aggregate taxation of the agricultural organizations of the Krasnodar region. This study was clearly illustrated with the figures and analytical tables. The structure of the study subjects to tax regimes was conducted. We have also presented an analysis of the dynamics of accrued and paid taxes and contributions to the extra-budgetary funds studied entities, as well as the structure of the taxes paid by agricultural organizations of the Krasnodar region. In order to assess the impact of the tax load on the financial performance of companies, the authors calculated the tax load of the study subjects. In particular, the tax load is estimated in terms of general and special tax treatment according to agricultural organizations of the central zone of the Krasnodar region. We have estimated the effect of the tax regime applicable to the tax load of the economic subject. Based upon scientific literature authors evaluated the effectiveness of the taxation of business enterprises studied. The article substantiates the scientific advantage of using special tax regime research subjects and empirically establishes the reason for choosing agricultural organizations of the tax regime provided for by the legislation of the Russian Federation
In the article, the methods of accounting of postponed taxes in the IAS and in the Russian accounting standards are considered. Advantages of balance sheet liability method of accounting of the postponed taxes are revealed. Methodical positions of adaptation of balance sheet liability method to the Russian accounting standards and to the Russian financial reporting standards are developed
On the example of milk-processing organizations the causes of differences in the amount of income and expenses in the accounting of inventories are found out and presented. Implementation of the proposed recommendations will help effectively to design the connection between the systems of bookkeeping and tax accounting depending on the motivation of economic entities