ПРОБЛЕМЫ БУХГАЛТЕРСКОГО И НАЛОГОВОГО УЧЕТА РАСЧЕТОВ С САМОЗАНЯТЫМИ

Abstract

The article is devoted to the issues of accounting for mutual settlements with individuals and individual entrepreneurs who have switched to the new special tax regime «Tax on professional income (NAP)». The problems arising from the point of view of accounting and tax accounting are considered when reflecting the facts of settlements with self-employed counterparties.