DOI: https://doi.org/10.18371/fcaptp.v2i15.25024

The modern approach to the delivery of income tax reporting with the help of telecommunication channels

М. В. Вахорина

Abstract


The article defined income tax as one of the most important taxes in the tax system of theRussian Federation, which serves as a tool for the redistribution of national income. Considered a modern approach to the delivery of statements of income tax by telecommunication channels


Keywords


income tax; accounting; tax return; telecom communication

References


Налоговый кодекс Российской Федерации. Часть 1 - от 31.07.1998 г. № 146-ФЗ ; Часть 2 – от 05.08.2000 г. № 117-ФЗ (с последними изменениями)

Стадник С.С. Порядок формирования налоговой базы отчетного (налогового) периода по налогу на прибыль // «Налоговые известия Московского региона». – 2012. – № 1

Nаlogovyi kodeks Rossiyskoy Federаtsii. Chаst 1 ot 31.07.1998 g. № 146-FZ; Chаst 2 ot 05.08.2000 g. № 117-FZ (s poslednimi izmeneniyami).

Stаdnik S. S. (2012). Poryadok formirovаniya nаlogovoy bаzy otchetnogo (nаlogovogo) periodа po nаlogу nа pribyl. Nаlogovye izvestiya Moskovskogo regionа, 1.


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Copyright (c) 2014 М. В. Вахорина

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ISSN (print) 2306-4994, ISSN (on-line) 2310-8770