SOME ISSUES OF ACCOUNTING SOCIAL TAX

Abstract

This article describes some issues related to the correct formation of net cost in accordance with the Regulation "On structure of costs for production and sale of goods (works, services) and procedure for the formation of financial results", approved by resolution of the Cabinet of Ministers of the Republic of Uzbekistan, February 5, 1999, N 54. In particular, describe the practical problems of calculation the social tax and its reflection as an expense, proposals for their elimination have also been developed.