Основні принципи формування витрат підприємств з метою визначення об’єкта оподаткування податком на прибуток
In the article basic principles of forming of profits from operating activity and other profits of enterprises – payers of income tax are generalized. Temporal and permanent tax differences are certain at forming of profits of enterprises. The structure of earnings and order of their forming is generalized on the basis of information of record-keeping.
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