Scientific Journal of KubSAU

Polythematic online scientific journal
of Kuban State Agrarian University
ISSN 1990-4665
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Name

Agasyan Elina Arturovna

Scholastic degree

—

Academic rank

—

Honorary rank

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Organization, job position

Kuban State Agrarian University
   

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Email

agasyan.e@mail.ru


Articles count: 1

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FEATURES OF ACCOUNTING THE SALE OF PRODUCTS, SERVICES AND ASSETS AT THE WOOD INDUSTRY

abstract 1281704079 issue 128 pp. 1130 – 1147 28.04.2017 ru 295
In the given article, the activities of Factory Afzelia are considered. The authors worked to briefly consider the economic characteristics of the business, including proposals on how to improve sales of finished goods, services and asset. The process of manufacturing products and getting them to market involves a combination of economic factors. The buyer, in turn, reimburses the cost of the products. Sale of the products made in accordance with the agreements or in order free sale directly to the public in market prices, which are defined as the prices prevailing in the region in the process of interaction between demand and supply of identical products market, and in the absence of it - in comparable economic (commercial) conditions. The buyer, in turn, reimburses the cost of the purchased products. Sale of products made in accordance with the concluded agreements or in order free sale procedure directly to the public at market prices, which are defined as the prices prevailing in the region in the process of interaction between demand and supply of identical products market, and in the absence of it - in comparable economic (commercial) conditions. Thus, the sale price, using as taxable base is the price of the transaction, determined by participants of the contract. This price is recognized market-oriented, unless it is proved otherwise. The burden of proof rests with the tax authorities. But, such rule is useful to apply by the sides of the contract to avoid further accrual of amounts of tax to the budget and the payment of interest amounts to not transferred amount
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