Vadym hetman kyiv national economic university

Lecture 9
Lecture-discussion
Topic:The control of calculations correctness and payment timeliness of the profit tax to the budget

1. 
   Office verification (desk audit) of declarations on a profit tax
   
2. 
   Documentary inspection of the accounting statement connected with charging profit tax:
   

а) the completeness and correctness of recording results of the previous inspection;
b) the accuracy of the accounting income of taxpayer.
c) the validity of the taxpayer’s expenses:
the correctness accounting of direct expenses;
the accuracy of the employee expenses;
the legitimacy of the establishment of reserves for future expenses;
the reasonableness of the cost of clothing, footwear, food;
the correctness of write-off expenses for training, research and technical support;
the accuracyof advertising expenses;
the legitimacy of entertainment expenses;
the correctness of business trip expenses
the correctness of write-off expenses of maintenance of socio-cultural sphere, other expenses
d) keeping the rules of the accounting of fixed assets and depreciation.
Lecture 10
The lecture-dialogue with the use of demonstration materials
Topic:Tax authorities control activities in the field of individuals’ income tax
1. Controlling of withholding income tax
2. The procedure of submission income tax declaration from individualsto the tax authorities.
3. The control in the field of taxation of incomes from entrepreneurial activity


4.2. PLANS OF PRACTICAL STUDIES OF FULL-TIME LEARNING
Lesson 1.
Topic: Theoretical and organizational basis of tax management

1. 
   The concept of the tax managementand its constituents
   
2. 
   Management taxes:
   

- the system of management authorities in the field of taxation;
- the State Fiscal Service of Ukraine, its structure, status and subordination:
- the nature and functions of the State Fiscal Service of Ukraine;
- the rights, duties and responsibilities of officials of the State Fiscal Service of Ukraine
Lesson 2.