WAGE TAX ACCOUNTING IN THE AGRICULTURAL ENTERPRISES

Authors

  • N.V. Bondarchuk Dnipropetrovsk State Agrarian and Economic University, Ministry of Education and Science of Ukraine, Department of accounting, auditing and control of financial and economic safety, S. Efremov str., 25, Dnipro, 49600

DOI:

https://doi.org/10.15330/apred.1.13.140-146

Keywords:

taxes, accounting, wage, taxation of wage on enterprise

Abstract

The article aims to determine the order of accounting taxation wage and directions of its improvement in the agricultural enterprise. It was identified, that the accuracy of calculation of the related to wage amounts of mandatory payments to the budget depends on the correct definition of the amount of wage and its structure. It is noted, that in our country income tax from individuals and military collection is deducted from wages. Single social contributions is charged on the labor remuneration fund. Main accounts which are used for displaying in accounting for taxation of wages and basic accounting records were shown. It was stated, that taxation of wages, which is less than the minimum, despite the simple theoretical explanation, on practice is very time-consuming process which requires a certain sequence, accuracy and attentiveness. To improve the process of wages taxation we propose to calculate the amounts of the Single social contribution charged on wage which is less than minimum, in a specially developed form, which will help to simplify calculation of the Single social contribution on wage, which is less than minimum, that will help to improve wage tax accounting.

Author Biography

N.V. Bondarchuk, Dnipropetrovsk State Agrarian and Economic University, Ministry of Education and Science of Ukraine, Department of accounting, auditing and control of financial and economic safety, S. Efremov str., 25, Dnipro, 49600

Doctor of Public Administration, Professor

References

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Published

2017-04-25

Issue

Vol. 1 No. 13 (2017): THE ACTUAL PROBLEMS OF REGIONAL ECONOMY DEVELOPMENT"

Section

Problems of accounting and audit

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