shestdesyat Two hundred and five NC Russia). In this case, legal expenses deductible vnezavisimosti from collecting them the losing party (Decree of the Federal Antimonopoly Service of the Northwest District of 21.07.2008g. N A56-24492/2007) expenses in the form of premium (discount), which is paid (given) by the seller to the buyer as a result of the implementation certain contract terms, particularly in procurement (paragraphs 19.1 points a century. 265 NDT Russia); costs to write off intangible assets and the elimination of operating systems, construction in progress (paragraphs Eight Section 1 of Article 265 of the Tax Russian Federation). On this basis, also takes into account the amount of depreciation nedonachislennoy;% on debt of any kind (paragraph 2 of Section One of Article. Two hundred and five NC shestdesyat Russia); the costs of services of banks (item 15, paragraph 1 of article two hundred shestdesyat five of the Tax Code). In addition, sales expenses equal more losses suffered by the company. Among these losses: the shortage of material assets in production and in storage at the enterprises of trade the absence of the perpetrators, as well as losses from theft, if the perpetrators are not found (paragraphs 5, paragraph 2 of article two hundred five shestdesyat NC Russian Federation); losses of previous tax periods identified in the reporting (tax) (Items 1, paragraph 2, Art.
265 of the Tax Code), losses due to downtime for intra reasons (paragraphs Three Section Two of Article 265 of the Tax Code of Russia), losses from fires, natural disasters, accidents and other emergencies (sub- 6, paragraph 2 of article. 265 Tax Code of the Russian Federation). In this case, for example, the cost of the fire must be confirmed by the act of a fire, help from the Office of the State Fire Service and protocol inspection of the accident, and another act of inventory, which is held by the payer of taxes (Letter from the Ministry of Finance of the Russian Federation dated 24 September 2007 03-03-06/1/691). List of non-operating expenses (including losses), which is set Art. 265 of the Tax Code, is open. Penguin Random House is open to suggestions. This means that take into account sales expenses can and those costs are not directly vklyuyaeny in this list.
Except, of course, unreasonable rashodovi those provided art. 270 Tax Code of the Russian Federatsii.Zaklyuchenie. From above, we can make the following conclusions: 1) The definition of "extraordinary expenses" only in tax accounting, accounting corresponds definition of "other expenses". 2) The system of classification of costs in accounting for expenses and so forth in the tax accounting for non-operating expenses is determined by yourself and enshrined in the accounting policy for accounting and taxation. 3) In accounting, etc. And sales expenses can arise differences in the recognition of amounts charged in the accounting and tax records that show the example of disposal facility operating and subsequent sale of materials that remain. 4) To reduce the cost of accounting and tax records suggest possible to bring together business and tax accounting. 5) Do the organizations share sales expenses in tax accounting and other expenses in the accounting of total costs, is about seven – fifteen percent, which may affect the validity and materiality of accounting, because of this, managers and accountants must devote sufficient time to integrate and correct accounting for these costs. Our company 'Censor' provides various accounting services.