CURRENT ISSUES OF ACCOUNTING AND TAXATION OF FORESTRY OPERATIONS

Анотація

The proposed article is devoted to topical issues of accounting and taxation of forestry operations. The issue of improving the financial condition of forestry through the interaction of certain elements of the system of financial relations of entrepreneurial activity, which is determined by the combination of economic and production categories, is considered. They are the final result of interaction and are also distinguished by a system of models and methods that reflect the availability and use of financial resources at the enterprise. It was noted that profit and profitability are the main conditions of the enterprise's activity, but these indicators do not allow to ensure financial sustainability. The procedure for accounting financial results was studied. The interpretation of the concepts of profit and loss of the enterprise is given. Considered directions for improving the financial results of the enterprise. On the basis of the analysis of the legal basis of taxation of the financial results of forestry activities, the problems of accounting for the operations of forestry land are determined. Forms were reviewed and reasonable terms of rent were proposed. It was noted that an effective tax policy in the field of land use is a significant element of land relations. When studying the instrument of taxation of forestry land, it is possible to obtain certain levers for increasing the amount of income from land fees and creating a reasonable use of land resources. It is noted that for the accounting of financial results it is important to choose a rational accounting policy of forestry. Attention is paid to issues that arise when reflecting income and expenses from investment activities of the enterprise. For this purpose, it is necessary to divide the investment activity into the main investment activity and other investment activity, as well as specify this information on the third-order sub-accounts of the 793 account. Proposals are substantiated when all information about the results of business activity is presented in the financial reports themselves, and is also widely available for calculating the financial stability, level of liquidity and solvency of a given enterprise. Numerous problems have been identified to increase and improve the efficiency of accounting for the financial results of forestry operations.

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