Problem of accounting of payments with the budget for taxes and duties

The paper considers accounting for settlements with the budget on account 68 «Settlements with the budget for taxes and fees», sub-accounts and standard postings are presented. Issues related to taking into account in the calculations of the budget in the organization, which are relevant for many enterprises to date. Legitimate opportunities for optimizing the profit tax are indicated. The problems of the tax policy of the Russian Federation in maintaining the relationship of the tax system with the accounting for settlements with the budget for taxes are singled out.