Kot E.M.

Corporate income tax is a direct tax and an important element of the tax system of the Russian Federation, and is a budget-forming tax. Studies conducted in the field of tax accounting indicate a problem such as the lack of a clear concept of the organization of tax accounting. The basis for forming the tax base for income tax in the accounting system is to identify similarities and differences between accounting and tax treatment of income and expenses. In this regard, the paper provides a systematic analysis of Chapter 25 of the Tax Code of the Russian Federation in comparison with the standards of accounting legislation, identifying the main criteria for discrepancies in the rules of accounting and tax treatment of income and expenses. The authors analyze the existing patterns of accounting and tax treatment, give their characteristics, and highlight the advantages and disadvantages. The proposed method of calculating income tax in the form of an algorithm, a pattern with the order of data comparison of accounting and tax treatment will allow you to systematize the approach in determining the common bases and methodological organizations, and the implementation of tax treatment in the enterprise. Using the proposed method of calculating income tax, algorithms and patterns for comparing income and expenses, accounting and tax accounting, you can more accurately adjust the financial result, and calculate the amount of income tax payable to the budget. The practical result of the proposed study is to use the proposed methodology in the activities of enterprises, organizations and institutions in order to optimize accounting and tax treatment.

Subject/theme. The main objective of reforming budgeting organizations is to improve methods of public services provision, efficiency and rationality of budgeting means use. Reforming a net of budgeting organizations (mainly in the sphere of education) caused a large amount of questions. Methodology. Federal law dated 08.05.2010 N 83-FL “On making amendments to certain legal acts of the Russian federation due to improvement of legal status of public (municipal) organizations”, decrees and orders of the RF Government. Results. The author classified the tasks of the budgeting process reforming and corresponding mechanisms of their realization; systematized criteria changing types of organizations; identified main features characterizing similarities and differences in financial-economic activity and legal status of budgeting and autonomous organizations; determined key directions of reforming in budgeting sector of economy in the sphere of education. Conclusions/importance. The higher education reform, which has continuous and dynamic character, correlates with development and use of a new model of financing spending on education. At the same time, it is important to strengthen efficiency of state financial control for budgeting means spending in the sphere of education. In our opinion, transition to financing services and calculation of the cost of that service in the sphere of education should be conducted using the analysis of budgeting organizations peculiarities and consumers contingent of public (municipal) services for risk minimizing, regulatory structure development, but that transition not to become a substantiation for reduction of some organizations financing, but to be a method for increasing efficiency of budgeting spending and quality of the provided services.