Simplound. Income minus expenses. 5th edition, processed and supplemented. Krutyakova T.P.

This book is a practical manual for those who use the “simplification” with the object of taxation “income minus expenses”. It discusses the rules for determining the tax base, paying the minimum tax, accounting of income, expenses and losses. Particular attention is paid to taking into account those types of expenses that can reduce the tax base. A large number of practical digital examples greatly facilitates the work with the book. The author took into account all changes in the legislation, clarification of the tax authorities and the Ministry of Finance of Russia, as well as judicial practice.

The book is addressed to accountants and heads of small and medium -sized enterprises, individual entrepreneurs, auditors and tax consultants, can be used as a textbook.