Proportional method under the conditions of separate accounting of objects of taxation

Recently the definition and verification of taxable objects are associated with the so-called business loophole “commercial secret”. In these tough conditions, auditors and taxpayers should master the techniques of conducting separate tax accounting of taxable objects. Taxpayers are forced to make a choice: which side of the tax system is more preferable to this or that version of the proportional method? The purpose of the article is to recommend ways of applying the proportional method of determining the objects of taxation in the conditions of separate tax accounting. The data of the first two options show that renting out premises for an LLP is unprofitable. The authors believe that it is necessary to review the terms of lease agreements and reduce the cost of renting premises. The calculations in the third variant indicate a significant and significant impact of the specific weight of the average number of employees on financial and tax indicators. When applying the third option of calculations, the company will pay significantly less CIT with unchanged financial and tax results. The company will prefer to fix the application of the proportional method in the accounting policy according to the latter option. This calculation option, according to the authors, helps to clarify not only the size of total expenses by type of activity, but also helps to distribute and clarify in detail information about taxable income, retained earnings and the amount of CIT by type of activity. Detailed information about the main performance indicators of the company contributes to the real content of the financial and tax reporting forms.

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