Relationships with the self-employed: practical recommendations for minimizing tax risks

Автор: Krainova I.M., Artykova S.N.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 12-2 (82), 2021 года.

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In order to legalize the income of individuals, to suppress illegal business activity, the legislation of the Russian Federation has introduced a tax on professional income. The authors, having analyzed the norms of civil, accounting and tax legislation, pay attention to the need to verify the status of the self-employed, the execution of contracts and primary documents, the grounds for recognizing expenses in accounting and tax accounting.

Self-employed, professional income tax, restrictions on tax risks, cash receipt, act, contract

Короткий адрес: https://sciup.org/170191955

IDR: 170191955

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