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

• Main Author: Zinkevych Anastasiia V.
• Format: Article
• Language: English
• Published: Research Centre of Industrial Problems of Development of NAS of Ukraine 2019-04-01
• Series: Bìznes Inform
• Subjects: tax system; accountance; tax audit; value added tax; tax invoice; beer industry
• Online Access: http://www.business-inform.net/export_pdf/business-inform-2019-4_0-pages-287_293.pdf

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.