Formation of tax budgets in industrial holding

Abstract

The article deals with the organization of the process of formation of tax budgets in industrial holdings. Approaches to the definition of "tax budget" were considered. The process of forming the tax budget of the enterprise has been characterized. The process includes: defining the structure of the tax field and the tax base, the formation of the payment schedule, the consolidation of the results of the budget table, evaluation indicators and budget decision-making to optimize tax flows and reduce the tax burden. Experience of using corporate budgeting was studied. Identified organizational features of management of industrial holdings, which must be considered in the formation of tax budgets. It was suggested to use the principles of legality, optimality, prospects, reality and complexity in the process of tax budgeting. Principle of complexity involves developing uniform accounting policies, support information link between the tax and operational budgets , consistent flow of tax payments. Stages of formation subsystem budgeting taxes as part of the corporate budgeting industrial holding company were identified. Stages include: the analysis of the system of tax planning on holding enterprises, assessment of the financial structure of objects tax budgeting, accounting analytical directions for forming the operational budgets, implementation subsystems forming tax budgets budget model and its holding companies Were justified measures to optimize flows of tax payments and reduce the tax burden in the process of budgeting holding tax.