Accounting and Tax Accounting Expenses Selling Organizations in Different Systems of Taxation[Бухгалтерский И Налоговый Учет Расходов Организаций-Продавцов В Разных Системах Налогообложения]

At the present time, in a difficult economic situation in our country, cost accounting issues are directly related to the optimization of the taxation of businesses. The purpose of this study – to analyze the accounting and tax accounting costs of the organization and to make proposals for convergence of accounting and taxation. Theoretical analysis. The goals were achieved through the analysis of account ting procedures and rules of formation expenses in the accounting and tax purposes, using the accounting and tax legislation of the Russian Federation. The work has been described in detail and analyzed the accounting and formation expenses under general tax regime and simplified tax system, including for small businesses. Analysis of the legislation in order of registration and the rules of formation expenses under different tax systems allowed to make proposals to amend it with a view to convergence of accounting and taxation of the commercial organization. Results. It is proved that the correct division of costs into direct and indirect – one of the measures of tax optimization. It is proved that the application of the cash method of recognition of expenses small businesses have differences in accounting and taxation, and adversely affect the maintenance of accounting and tax accounting in a small business. It has been proposed to make changes in the accounting and the tax law.