Infopaket

Tax accounting and reporting

ОК 1.15

Обов’язкова дисципліна для ОП

First

2023/2024

6 Semester

4

PLO3. Define the essence of the objects of accounting, analysis, control, audit, taxation and understand their role and place in economic activity. PLO4. Form and analyze financial, managerial, tax and statistical reporting of enterprises and correctly interpret the information obtained for management decisions. PLO7. Know the mechanisms of functioning of the budget and tax systems of Ukraine and take into account their features in order to organize accounting, the choice of taxation system and the formation of reporting at enterprises. PLO20. Perform professional functions taking into account the requirements of social responsibility, labor discipline, be able to plan and manage time. PLO23. Preserve and increase the achievements and values ​​of society based on understanding the place of the subject area in the general system of knowledge, use ifferent types and forms physical activity to lead a healthy lifestyle.

Full-time form

- knowledge of the theoretical foundations of accounting, financial accounting and taxation; - possession of basic skills of mathematical modeling, economic analysis, accounting and tax reporting of enterprises, calculations of taxes and fees related to the economic activities of economic entities

The tax system and its impact on the organization of economic entities. Administration of taxes, fees. Types of liability for violations of tax laws and other legislation. Tax reporting. The procedure for drawing up, submitting tax returns, other forms of reporting and deadlines for settlements with the budget. Accounting and reporting: VAT, excise tax. Registration, payers, object, tax base, rates. Software and PC with VAT, date of their determination. Corporate income tax: payers, rates, base and object of taxation, benefits, tax differences. PIT: payers, object, tax base, rates. Social tax benefit. Toll. Payers, rates and procedure for payment of duties. Accounting for customs payments. Simplified system of taxation, accounting and reporting. Procedure for accrual and payment of resource and rent payments by business entities, other taxes and fees, accounting and reporting. Tax optimization and tax evasion

Lecture, practical lesson, independent work

Poll, test tasks, situational and calculation tasks modular test work, independent work final test

Ukrainiane