E.M.Kot, k.e.n., dotsent kafedry buhgalterskogo ucheta i audita Uralskogo GAU, O.E. Terehova, k.e.n., dotsent kafedry buhgalterskogo ucheta i audita Uralskogo GAU, L.V. Saburova, starshiy prepodavatel kafedry buhgalterskogo ucheta i audita Uralskogo GAU
The organization of the tax of individual entrepreneurs is different from the checks carried out by legal entities. First of all, this is due to the status that this person has, since first of all an individual entrepreneur is an individual and only after appropriate registration is recognized as a merchant. This fact indicates that tax audits of this category of taxpayers have their own characteristics. it is necessary to properly organize the tax control of such persons. The article deals with the distinctive features and problems of checking the tax control of individual entrepreneurs.
References
1. Nalogovyy Kodeks RF Glava 26.2. Uproschennaya sistema nalogooblozheniya// SPS KonsultantPlyus [Elektronnyy resurs] – Rezhim dostupa: http://www.consultant.ru/document/cons_doc_LAW_28165/d29da7b903e5cc351ee08a2f10414ccee3c12bad/ (data obrascheniya: 15.12.2020). 2. Pismo Minfina Rossii ot 16.11.2020 N 03-02-08/99520 «O provedenii vyezdnoy nalogovoy proverki fizlitsa, prekrativshego deyatelnost v kachestve IP v 2016 g., i o sroke hraneniya dokumentov v tselyah nalogooblozheniya» 3. Semenihin V. V. Nalogovye proverki/5-e izdanie, pererabotannoe i dopolnennoe. GrossMedia, zhurnal «ROSBUH». - 2019. 4. Kuznetsova E. YU., Plahov A. V. Uproschennaya sistema nalogooblozheniya kak element sovremennyh metodov optimizatsii nalogooblozheniya predpriyatiya // Molodoy uchenyy. - 2016. - #25. -S. 309-311. -URL https://moluch.ru/archive/129/35804/ (data obrascheniya: 08.01.2019). 5. Uproschennaya sistema nalogooblozheniya //Federalnaya nalogovaya sluzhba [Elektronnyy resurs] – Rezhim dostupa: https://www.nalog.ru/rn77/taxation/TAXES/usn/ (data obrascheniya: 08.01.2019). 6. Nalogovye proverki i nalogovye konsultatsii: https://yuridicheskaya-konsultaciya.ru/plan_proverok.html#usloviya_provedeniya_proverok
