Expenses for tax purposes: documentation, tax accounting, judicial practice. Under. Ed. Bryzgalina A.V.

This publication is a new version of the book “Tax optimization of expenses”, published in the publishing house “Taxes and financial law” in 2009 (authors A.V. Bryzgalin, A.N. Golovkin). After 3 years in the field of calculating the income tax of organizations, many qualitative changes have occurred - both in legislation and in law enforcement practice. It is taking into account the changes that have occurred the new book “Expenses for tax purposes: documentation, tax accounting, judicial practice” is aimed at. Methodological consideration of the most important problem situations related to the application of the norms of Chapter 25 of the Tax Code of the Russian Federation.

In addition, a number of provisions of the publication are based on expert consulting practice, which are actively conducted by the authors within the framework of the Group of Companies “Taxes and Financial Law”.

The publication is the result of the collective work of the current (Bryzgalin A.V., Fedorova O.S.), as well as former employees of the group of companies, who at one time participated in the collection and processing of material underlying the basis of the content.

The book discusses the issues devoted to the practical aspects of documentation and tax accounting for costs for almost all business transactions used in the work of the organization.

A large number of clarifications of the Ministry of Finance of the Russian Federation, as well as arbitration practice over the past five years, contain practical tips on the correct reflection of expenses and show the emerging trends in the interpretation of the provisions of Chapter 25 of the Tax Code of the Russian Federation devoted to accounting for costs.

It is recommended for financial employees of enterprises, accountants, lawyers, lawyers, students of higher educational institutions, as well as employees of tax authorities.