THE ACCOUNT OF TAX DIFFERENCES AT THE MINING ENTERPRISES
The reasons of occurrence of tax differences in the mining enterprises leading occurrence of tax actives and obligations are stated in this article. It is offered to conduct the analytical account of tax actives and obligations and to consider them differentially, i.e. by kinds of actives and obligations in which estimation a difference was found. The sheet of the financial-tax account of constant differences and the constant tax obligation, and the sheet of the account of temporary taxable differences and the postponed tax obligations are developed and offered to use in the mining enterprises. Methodical bases of reflection of tax differences on bookkeeping accounts are proved. Offers and conclusions made in article, allow to organize conducting of the tax account paying attention to the technological and industrial features of the mining enterprises.
Natalia A. Ilyukhina, PhD in Economics, senior lecturer of Orel State Institute of Economics and Trade; Irina L. Krutskikh, senior lecturer of Orel State Institute of Economics and Trade