Проблеми ведення обліку та оподаткування на малих підприємствах

Abstract

В статті проаналізовано системи бухгалтерського обліку та оподаткування на малих підприємствах, виявлено їх особливості, а також наведено систематизовану інформацію про категорії суб’єктів підприємництва в Україні та їхні особливості обліку та подання звітності. In this article analyzes the accounting and taxation for small businesses, found their features and are systematized information on the category of business entities in Ukraine and their accounting features and reporting. Pressing issue for small businesses is correct and clear information grouping in the accounting system for its effective management. All financial, tax, statistical and other statements that use money measure, based on accounting data. During the research we concluded that almost all businesses use an automated form of accounting that is based on the use of software that automatically and continuously perform accounting and computing work, collect information on business transactions, generate supporting documents and statements from synthetic accounting. The purpose of accounting and financial reporting is to provide users with the decisions of complete, accurate and unbiased information about the financial position, results of operations and cash flows of the company. In this article analyzes and found advantages and disadvantages of the tax system for small businesses. We specified form of accounting used by small enterprises. We spent the classification categories of business, given that they submit reporting forms and criteria which they belong to a particular category. The classification was made according to the following criteria: the average number of employees and annual revenue by business entities. Under each category, we indicated that financial statements should give the company, and what form of accounting used in the activity. We paid special attention to companies that have the right to simplified accounting and identified their features. This research study we noticed features reflect income and expenses of entrepreneurs on a common system of taxation. We also conducted a comparison between the types of financial statements. It was concluded that the head of the company must create the conditions necessary for proper accounting, to ensure strict implementation of all services and employees involved in the accounting, accountant lawful requirements to comply with the order processing and provision of primary accounting documents. As for the choice of form accounting for small business are the main factors are: the scale of the company, which is within Ukrainian legislation measured annual revenue and number of employees; tax system, which has chosen a small business; requirements of reporting, which the company must submit to the bodies of statistics and tax service. All research was conducted under the laws and other legal acts of Ukraine on accounting for small businesses and their taxation. When writing articles we analyzed the scientific work of Ukrainian and foreign researchers, and concluded that the legislation Ukraine approached generally accepted European standards. This is evidenced by the following features: when calculating the average annual income is not taken average number of employees and average; annual income is not determined in UAH, and the equivalent euro.