Sąnaudų įtaka mokesčių kontekste

LTStraipsnyje aptariama sąnaudų svarba. Apibūdinama sąnaudų sąvoka, sąnaudų pripažinimo principai, tai yra kaupimo ir palyginimo principai. Atskleidžiama sąnaudų klasifikacija bei reglamentavimas. Pateikiama sąnaudų sąskaitų ištrauka iš pavyzdinio sąskaitų plano. Atskleidžiamos sąnaudos iš mokestinės pusės, tai yra iš taršos mokesčio, nekilnojamojo turto mokesčio, pelno mokesčio. Pateikiami mokesčių tarifai, sąlygos bei skaičiavimai. Pateikiamos užpildytos mokesčių deklaracijos. Raktiniai žodžiai: sąnaudos, pardavimo savikaina, pardavimo sąnaudos, bendrosios ir administracinės sąnaudos, mokestis, deklaracija.

ENIn order for companies to make a profit, it is necessary to organize business, understand the formation of income and costs, and the influence of their structure on the final performance. Companies need to use assets, buy services from other companies, pay taxes to the state, pay wages, and generate various costs determined by the specific circumstances of the company. All of this will be used to generate revenue. Thus, expenses are a decrease in economic benefits due to the consumption of assets, the sale of assets, the loss or decrease in the value of assets, or the assumption of liabilities during the reporting period, when this results in a decrease in equity, except for its direct reduction. Costs are allocated to accrual and comparison principles. Costs are classified into cost of sales, operating costs, other operating costs, financial and investment costs, and corporate tax costs. Costs are also important for taxes. For example, pollution tax from mobile sources of pollution, real estate tax and profit tax. All these fees have their own rates, declarations and conditions, but they all fall under the company's expenses. Keywords: costs, cost of sales, sales costs, general and administrative costs, tax, declaration.