THE ACCOUNTING AND TAX ACCOUNT OF FIXED ASSETS OF THE ORGANIZATION
In modern conditions the improvement of business performance is the main business enterprise target that the organization sets for itself, which is refl in the strengthening of fi stability in the market and a steady increase in the market value of the company. In order to achieve the stated goal of the company in the fi place, it is necessary to have a well-organized and effi accounting and analysis system. The organization of fi ed assets accounting in the enterprise is one of the most important areas of the accounting system. Fixed assets are, on the one hand, the fixed assets or expenses which are being decapitalized for a long period, but, on the other hand, they are the least liquid assets of the organization. Fixed assets are profitable, due to the fact that they enter the circulation by means of depreciation mechanism. They are the long-term assets, the costs of formation and use of which are particularly problematic due to the need for tax accounting. The use of fixed assets in the industrial and economic activity causes changes in the calculation of tax payments on the value-added tax, property tax, income tax of the organization. All this determines the urgency and the need for clear elaboration and consideration of policies and accounting procedures in the field of fixed assets accounting.The scientifi paper analyzes the main provisions of the organization of accounting and taxation, provides practical examples of business transactions related to their acquisition and their use in form of enterprise assets.