Scientific Journal of KubSAU

In the conducted research a special attention was paid to the study of the tax accounting creation for the newly created organizations. It is reasonable that the process of creation of the accounting for the taxation has to be considered in connection with the financial one. Such research methods as monographic, logical, inductive and deductive were used as a methodical base. A perspective unified conception of accounting creation by the managing subjects was offered by the authors. It allows organizing properly the theoretical and methodological base of accounting space in the company. This recommended conception consists in step-by-step passing of designated and interdepended accounting creating stages. At realizations of these stages it is possible to reach the optimum organization of tax accounting by the taxpayer. In the process of the research the authors have distinguished the external and internal factors which influence the accounting formation. The tax risks arising under their influence are defined, and control procedures of their reduction are presented. There are given possible models of conducting the tax accounting which allow the enterprise to choose and realize the best way of drawing up the tax accounts. The tools of the tax accounting models embodiment are presented and the parallel of their optimum combination is drawn. The considerable attention is paid to the formation of the accounting policy for the taxation, as to the final stage of accounting organization at the enterprise. Sections of accounting policy with their main elements distinguished are designated by the authors. As the result of the research it is established that the passing of the recommended accounting creation stages will allow the taxpayer to systematize, unify and structure the process of tax accounting organization and to reduce the tax burden and possible tax risks

Through monitoring of the normative base of accounting and taxation, we have proved that the main and legitimate tool for optimizing the tax base and finding available sources of financing investments is the accounting policy of the business entity. The article explains that the amount and level of financial performance of a company depend from methods for assessment of certain types of assets and liabilities established in the accounting policy; and the methods of depreciation are one of these elements. The authors present the analysis of methods of calculating depreciation under accounting and tax accounting, from the point of view of their impact on the financial performance of the organization and tax optimization. The subject to accrual of depreciation was the primary means, listed as a part of a gas industry company in the Krasnodar region. The authors substantiate the choice of the research subject as a significant share of fixed assets in the total amount of capital organizations in the industry. The article reveals the essence of the methods of depreciation in accounting and tax accounting; it presents calculation formulas for each method. On the example of a particular fixed asset we have the depreciation calculation for the entire term of its useful use. The authors analyze the advantages and disadvantages of each method and identify the most preferred financial indicators and optimize the tax base for tax on profit of the subject of the research. Moreover, the article reveals a concept of "bonus depreciation", depreciation calculation under the condition of its application, the possible consequences of its use for the organization. This study addresses the concept of differences resulting from transactions with fixed assets, the reasons of their appearance and procedure of accounting. The authors of the article prove the conclusion about the direction of the most preferred embodiment of the depreciation policy for companies working in the gas industry