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THE ORDER OF ACCOUNTING AND TAX REGISTRATION OF INTERNATIONAL BUSINESS TRIPS EXPENSES IN COMMERCIAL FIRMS
Russkikh Elena Valer`evna
Tyumen State Academy of World Economy, Management and Law
Tyumen State Academy of World Economy, Management and Law
Abstract
The article considers the concept of a business trip as it is presented in the Russian legislation. Peculiarities of documentary registration of this process are analyzed, as well as the order of sending on mission, the order of accounting of expenses on foreign business trips is stated, and also some questions of the tax registration of expenses on business trips are opened. There is revealed the interrelation between various regulations and by-laws which are a part of the Russian legislation and handle these matters.
Keywords: accounting and tax registration of business trips expenses, business trips expenses, international business trips
Article reference:
The order of accounting and tax registration of international business trips expenses in commercial firms // Economics and innovations management. 2015. № 1 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2015/01/7142
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