Поняття та порядок складання податкової звітності підприємств

Abstract

Стаття присвячена актуальним питанням формування та подання податкової звітності. Визначено значення та роль податкової звітності в системі бухгалтерської звітності підприємства. Проаналізовано основні класифікаційні ознаки податкової звітності. Встановлено порядок складання і строки подання різних форм податкової звітності до органів державної служби, визначено відповідальність за недотримання та порушення даного порядку. Визначено шляхи подання платниками податків податкової документації. The article is devoted to topical issues of tax reporting and fling. The meaning and role of tax reporting in the enterprise's accounting reporting system is defned. It was determined that the main form of tax documentation is the tax declaration. The tax declaration has importance among other types of reporting, such as fnancial, statistical, special. The practical value of the tax declaration consists in the use of its indicators to determine the tax base, the correctness of the calculation of income by enterprises and the determination of the amount of mandatory taxes and payments. The tax declaration is submitted for the reporting period within the deadlines established by law. For each separate tax, a separate tax declaration must be submitted to the control body where the taxpayer is registered. The work considers the sources of information for determining the amount of payments, fees and the formation of tax reporting. The main classifcation features of tax reporting are analyzed. It is divided depending on the frequency of preparation, deadlines for submission, method of submission, degree of its generalization and purpose. The article discusses ways of submitting a tax declaration to the State Tax Service. The form of the tax declaration is established by the central executive body, which ensures the formation and implementation of the state fnancial policy. Tax returns are usually fled electronically, but may also be fled on paper. The paper identifes the main advantages of forming and submitting tax reporting in electronic form with the imposition of an electronic digital signature. The reporting algorithm is presented. The procedure for drawing up and deadlines for submitting various forms of tax reporting to the bodies of the State Fiscal Service of Ukraine has been established. Mandatory submission of tax declarations has been determined. Responsibility for non-submission, violation of submission deadlines, violation of the procedure for flling out tax reporting documents and unreliability of information rests with individuals and legal entities – taxpayers, their legal or authorized representatives and tax agents.