NOVELTIES IN ACCOUNTING AND TAX REPORTING FOR 2015
The changes introduced into the annual report forms on the STS-2015, which are to come into force in 2016 have been analyzed. The author draws attention to the fact that the terms of payment on payroll taxes, on vacation pays and sick leaves are being changed and a new quarterly reporting for personal income taxes is being introduced. It is noted that the so-called «uproschentsy» will be allowed to open representation offices and save money on VAT. The limit for fixed assets will increase by 2.5 times and for the object «gains» it will be possible to use a reduced tax rate. The changes that are to take place in the accounting policy, in the minimum tax of the simplified tax system and child deductions are described.