Accounting policy for tax accounting of income and expenses

The relevance of the topic is due to the fact that accounting policy for tax purposes is necessary for the correct calculation of taxes in an organization. In the Russian Federation, in order to pay income tax, information on the tax base for income tax is required. For this purpose, organizations keep tax records of income and expenses. The article emphasizes that the chosen method of reflecting income and expenses, fixed in the tax accounting policy of organizations, plays an important role here. The article considers the classification of income and expenses for tax purposes: direct and indirect, production and non-operating.