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Scientific journal of the
theoretical and applied
The News of Altai State University
Print ISSN 1561-9443
On-line ISSN 1561-9451
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Content of 2(32) 2004

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D.G. Algazina

The approaches to rationalization of profit taxation of the commercial organizations

In the present work the stages, the principles and the limits of rationalization of profit taxation are examined. The methods of lowering of the tax base on profit tax by means of increasing expenses promoting economic development of commercial organizations, the choice of extra charge method of depreciation on main means, the transfer of losses for the future and creation of reserves on doubtful debts and guaranteed for repairing and service are offered.

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