Income tax of the organization and expenses under the student's contract: legitimacy of the account

Автор: Lobazova V.V.

Журнал: Экономика и социум @ekonomika-socium

Статья в выпуске: 5-1 (18), 2015 года.

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Article is devoted to permission of a situation which is rather actual and widespread today. The situation has the following character: the organizations, being interested in training of young specialists, sign student's contracts with natural persons. On request of the labor legislation the grant at the expense of the organization is paid to these persons, thus trained under the student's contract don't come to the staff of the organization. In such situation стаёт a natural question - whether the organization has the right to consider as a part of expenses for the taxation of profit of expense in the form of the grant paid to persons with whom it signed the employment contract. This question is very actual and disputable as it isn't clear - whether it is possible to carry similar expenses of the organization to the expenses connected with compensation.

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Employment contract, parties of the employment contract, income tax, reasonable expenses, other expenses, student''s contract

Короткий адрес: https://sciup.org/140114495

IDR: 140114495

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