FEATURES OF ACCOUNTING AND TAXATION OF TRANSPORT AND FORWARDING SERVICES IN AUTO TRANSPORT COMPANIES

Abstract

It has been established that there are a number of theoretical and practical issues regarding the organization and methodology of accounting and taxation of works and services of motor transport enterprises that need to be resolved. These problems are widely covered in the works of domestic scientists. It was determined that the following production processes take place in motor transport enterprises – the supply process (purchase of gasoline, spare parts, containers); process of implementation of services; reproduction of the technical condition of the means of labor. It has been proven that the accounting system in modern enterprises cannot fully exist without proper regulatory and legal support. Such support was formed during the last two decades and is in the process of constant changes, which are accompanied by political, economic, integration, social and other factors. The study of the state of accounting of works and services in the motor transport enterprise revealed organizational shortcomings, the technology of information collection and processing. Data on the level of expenses are received with significant delays and in a generalized form, which reduces the efficiency of accounting and makes it difficult to find reserves for improving indicators. This is largely hindered by the imperfect internal reporting used at the enterprise. In particular, there is no internal report summarizing information on the cost of road transport. Corresponding proposals were provided to eliminate the indicated shortcomings. The transition of the Ukrainian economy to market conditions and the rapid privatization of enterprises significantly changed the system of the transportation process. Today, motor transport enterprises work in the absence of centralized orders, which leads to unstable formation of the volumes of their services during the planned period of time. This causes uncertainty of enterprises in achieving positive results from their production and economic activities and increases the risk of their sustainable functioning in the competitive market. The problem of compensation for the loss of income of motor carriers in connection with the transportation of preferential categories of citizens and transportation at regulated tariffs remains unresolved, since it is impossible to determine the real amount of income of motor carriers. It was determined that the peculiarities of transport services affect the organization of the accounting and analytical process and determine the process of independent verification – audit. When conducting an independent audit, in our opinion, you should first analyze the legal aspects of the documentation and reflection in the tax and accounting records of operations for the purchase and insurance of vehicles.