According to the results of the latest researches, personnel trainings entered TOP 3 list of HR-budget expense items, became one of the company’s priority development program and strong motivation factor for employees.
The chapter 25 in the part II of the Tax Code of the Russian Federation (RF) plays the key role in the system of normative regulation of corporate profit tax (CPT). The procedure for calculation and payment of CPT is directly stated in this chapter.
According to the article 284 of the Tax Code, the tax rate for corporate profit tax is set at 20 percent, unless otherwise is specified by this article.
Quite often, in order to meet the goals, organizations decide to purchase a vehicle. Buying a car is not always suitable for all companies. Often, the management decides to rent a car for the company's purposes.
Anna Tsygulyova, a Senior Accountant at Acsour, told Klerk.ru about properly documents processing and taking expenses into account.
You could read the full article on Rissian here.