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Taxation of Enterprises in the Beer Industry: The Accounting-Methodical Aspect of the Formation of Tax Invoices with Value Added Tax
Zinkevych A. V.

Zinkevych, Anastasiia V. (2019) “Taxation of Enterprises in the Beer Industry: The Accounting-Methodical Aspect of the Formation of Tax Invoices with Value Added Tax.” Business Inform 4:287–293.
https://doi.org/10.32983/2222-4459-2019-4-287-293

Section: Accounting and Auditing

UDC 657

Abstract:
In the article the general and special conditions of taxation of enterprises in the beer industry are researched, their main advantages and disadvantages are highlighted. Considerable attention is paid to the practice and problems of taxation with value added tax of enterprises in the beer industry. The modern features of formation and registration of tax invoices are substantiated. The methodical aspects of improving the accounting of VAT at an enterprise in the beer industry are proposed. It is proved that for the correct analysis of the status of the calculation of VAT it is advisable to use advances accounts. Enterprises in the beer industry are suggested to use the structural and logical model of audit of procedures for the formation and registration of tax invoices with VAT, taking account of the criteria for blocking tax invoices by the tax authorities.

Keywords: tax system, accountance, tax audit, value added tax, tax invoice, beer industry.

Fig.: 3. Tabl.: 1. Bibl.: 10.

Zinkevych Anastasiia V. – Postgraduate Student, Department of Accounting and Control in Public Administration, Ternopil National Economic University (11 Lvіvska Str., Ternopil, 46020, Ukraine)
Email: [email protected]

List of references in article

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“Uvaha! Sproshchena systema opodatkuvannia ta rozdribna torhivlia pyvom“ [Warning! Simplified taxation system and beer retail]. http://chp.com.ua/all-news/item/36069-uvaga-sproschena-sistema-opodatkuvannya-ta-rozdribna-torgivlya-pivom
“Ahrobiznes: obyraiemo systemu opodatkuvannia“ [Agribusiness: Choose a tax system]. http://www.visnuk.com.ua/uk/publication/100005015-agrobiznes-obirayemo-sistemu-opodatkuvannya
Zakharchuk, V. V. “Orhanizatsiia provedennia audytorskoho kontroliu rozrakhunkiv za PDV“ [Organization of audit control of payments for VAT]. http://eztuir.ztu.edu.ua/bitstream/handle/123456789/336/155.pdf?sequence=1&isAllowed=y
Dema, D. I. “Audytorskyi kontrol rozrakhunkiv za podatkom na dodanu vartist: shliakhy pidvyshchennia efektyvnosti“ [Audit control of payments for value added tax: ways to increase efficiency]. Visnyk ZhDTU. Seriia «Ekonomichni nauky», no. 1 (2012): 22-24.
“PDV 2017 zi zminamy ta novatsiiamy“ [VAT 2017 with changes and innovations]. Holovbukh. https://www.golovbukh.ua/article/5919-qqq-16-m10-20-10-2016-pdv-2016
[Legal Act of Ukraine] (2010). http://zakon2.rada.gov.ua/laws/show/2755-17
“Shtrafy za porushennia podatkovoho zakonodavstva“ [Fines for violation of tax laws]. Debet-Kredyt. https://dtkt.com.ua/show/0sid0227.html
Yurchenko, O. “Podatok na dodanu vartist: analiz podatkovoi reformy 2016 roku“ [Value Added Tax: An Analysis of the Tax Reform of 2016]. Bukhhalterskyi oblik i audyt, no. 12 (2015): 18-25.

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