Lietuvos įmonių pelno mokesčio apskaitos problemų sprendimai

Abstract

Straipsnyje išdėstyti Lietuvoje galiojančios pelno mokesčio apskaitos tyrimo rezultatai. Atskleistas finansinės ir pelno mokesčio apskaitos ryšys, jų derinimo tobulinimas. Nurodyti pelno mokesčio reformavimo būdai ir jų įgyvendinimo galimybės. Pasiūlytas pelno mokesčio bazės koregavimas Lietuvoje. Įvertintas Europos komisijos pasiūlytas bendros konsoliduotos pelno mokesčio bazės projektas. Įvertintas pinigų apskaitos principas ir pasiūlyta išplėsti jo taikymo sferą. Pateikti pasiūlymai įmonėms mokesčių apskaitos ir finansinės apskaitos skirtumams sumažinti, remiantis galiojančiais reglamentais

The article sets out the research results of existing Corporate Tax accounting in Lithuania. There is disclosed the link between financial and Corporate Tax accounting, and their coordination improvement. The authors think that, the closer link between financial and tax accounting is obligatory. The provisions of Corporate Tax calculation should be adjusted with requirements of financial accounting. Also there is specified the methods of Corporate Tax reform and their feasibility. In the article there is proposed the possibility of adjustment of Lithuania Corporate Tax base. It is suggested to minimize the limitation of allowable deductions in calculation of Corporate Tax, to make that alignment of Corporate Tax base could maximally correspond to accounting profit. According to results of research analysis and analytical studies, the proposals for correction of Corporate Tax Low are made. These proposals are associated with praising of long term assets, calculation of amortization (depreciation) and with setting the expenditures of raw materials. Authors positively evaluate the proposition of the Common Consolidated Corporate Tax Base (CCCTB) made by European Commission. Its implementation would reduce the administrative burden of Corporate Tax and create a favorable environment for international and domestic business. On the other side, CCCTB does not reduce differences between the companies' financial results and tax accounting, but even increase them, as is not related to financial accounting regulations. The authors point out that the CCCTB rules should be close to International Financial Reporting Standards provisions, as it is possible. That would simplify calculation of Corporate Tax basis, as there would be used financial accounting data. True and fair presentation of financial result is guaranteed by financial accounting. So it is sufficiently economically justified basis of Corporate Tax. [...]