Expenses for tax purposes. Documentation, tax accounting, judicial practice. On 01.03.13

This edition is a new version of the book "Tax optimization of expenses", published by the publishing house "Taxes and Financial Law" in 2009 (authors A.V. Bryzgalin, A.N. Golovkin). After 3 years, there have been many qualitative changes in the field of calculating corporate income tax - both in legislation and in law enforcement practice. It is taking into account the changes that have occurred that the new book "Expenses for tax purposes: documentation, tax accounting, judicial practice" is aimed at methodological consideration of the most important problematic 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 is actively conducted by the authors within the group of companies "Taxes and Financial Law". The publication is the result of the collective work of 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 the material underlying the content. The book discusses issues related to the practical aspects of documenting and tax accounting of costs for almost all business operations used in the work of the organization. A large number of explanations of the Ministry of Finance of the Russian Federation, as well as arbitration practice over the past five years, contain practical advice on the correct reflection of expenses and show emerging trends in the interpretation of the provisions of Chapter 25 of the Tax Code of the Russian Federation on cost accounting. It is recommended to financial employees of enterprises, accountants, lawyers, lawyers, students of higher educational institutions, as well as employees of tax authorities.