Abstract: The subject of this research is the accounting control system operating at micro and macro level, as well as possibilities of its optimization for tourism industry. The author carefully examines such aspects of accounting control system as its proper identification and operating principles at various levels, as well as structural elements and functions. Special attention is given to the practical aspects of optimization of accounting control system in tourism industry at the macro level, intended to ensure due development of the industry under the current geopolitical and socioeconomic circumstances. The author’s main contribution into the research of operating principles of the accounting control system consists in its new interpretation depending on the level of performance, as previously it has been analyzed only with regards to a particular enterprise. The scientific novelty lies in the formulation of optimization measures of accounting control system for tourism industry to incentivize its development.

Keywords: tourism incentives, tourism, financial statements, accounting and analytical system, accounting control system, control, accounting, analysis, tourist firms, tourist infrastructure

References:
Federal'nyy zakon «Ob obshchestvakh s ogranichennoy otvetstvennost'yu» ot 08.02.1998 g. № 14-FZ (s uchetom poslednikh izmeneniy ot 31.12.2017 g. № 486-FZ)
Federal'nyy zakon «Ob aktsionernykh obshchestvakh» ot 26.12.1995 g. № 208-FZ (s uchetom poslednikh izmeneniy ot 07.03.2018 g. № 49-FZ)
Federal'nyy zakon «Ob auditorskoy deyatel'nosti» ot 30.12.2008 g. № 307-FZ (s uchetom poslednikh izmeneniy ot 23.04.2018 g. № 112-FZ)
Federal'nyy zakon «O bukhgalterskom uchete» ot 06.12.2011 g. № 402-FZ (s uchetom poslednikh izmeneniy ot 31.12.2017 g. № 481-FZ)
Federal'nyy zakon «O zashchite prav yuridicheskikh lits i individual'nykh predprinimateley pri osushchestvlenii gosudarstvennogo kontrolya (nadzora) i munitsipal'nogo kontrolya» ot 26.12.2008 g. № 294-FZ (s uchetom poslednikh izmeneniy ot 18.04.2018 g. № 81-FZ)
Timofeev, M.A. Uchetno-kontrol'nyy autsorsing kak innovatsionnoe napravlenie razvitiya delovykh otnosheniy v biznese / M.A. Timofeev // Internet-zhurnal «Naukovedenie». – Rezhim dostupa: https://naukovedenie.ru/PDF/62EVN115.pdf
Rezyapova

Abstract: The subject of this research is a set of theoretical and practical questions related to definition of unfinished capital investments (investments in fixed assets), conditions for recognition of such assets in accounting and financial reports, as well as evaluation of these objects of accounting in terms of recognition. The analysis is conducted from the perspective of the current accounting legislation, project for planned introduction of the federal accounting standard “Unfinished capital investments”, as well as international standards of financial reports, the convergence with which is the most relevant trend in development of national accounting science. The scientific novelty lies in theoretical-methodological substantiation of the principles and regulations for definition, recognition, and evaluation of unfinished capital investments in accounting and financial reports, formulation of measures for improving the legal framework to regulating the indicated object of accounting, and recommendations on adaptation of accounting policy of economic subjects for planned implementation of the new accounting standard.

Keywords: The recognition of an asset in accounting, Actual costs, Acquisition value, Investment assets, Tangible non-current assets, Unfinished capital investments, Fair value, Payment deferment, fixed assets, Search assets

References:
Popov A.Yu. Pervonachal'naya otsenka osnovnykh sredstv v bukhgalterskom uchete: blizhayshie perspektivy // Krymskiy nauchnyy vestnik. 2016. № 3 (9). S. 53-66.
Popov A.Yu. Sovremennye kontseptsii ucheta vosstanovleniya osnovnykh sredstv // Sibirskaya finansovaya shkola. 2017. № 5 (124). S. 57-60.
Amerkhanov D.A. Uchet laga kapital'nykh vlozheniy i ego otsenka v raschetakh effektivnosti investitsionnykh proektov : dis. ... kand. ekon. nauk : 08.00.05 Moskva, 2006. - 121 s.
Popov A.Yu. Formirovanie informatsii o zatratakh na proizvodstvo v bukhgalterskom i nalogovom uchete proektnykh organizatsiy : Dis. ... kand. ekon. nauk : 08.00.12 : Ekaterinburg, 2005. - 272 c.
Shurgin D.I. Bukhgalterskiy uchet i analiz investitsiy, osushchestvlyaemykh v forme kapital'nykh vlozheniy : Dis. ... kand. ekon. nauk : 08.00.12 : Kazan', 2000. - 192 c.
Zhdankina N.A. Uchet kapital'nykh vlozheniy i istochnikov ikh finansirovaniya : dis. ... kandidata ekonomicheskikh nauk : 08.00.12 / Zhdankina Natal'ya Anatol'evna; [Mesto zashchity: Sam. gos. ekonom. un-t].- Samara, 2012.- 192

Abstract: The article is devoted to the question about whether it is possible to hold a taxpayer liable pursuant to Article 122 of the Tax Code of the Russian Federation in case of a taxpayer having a sufficient sum of tax overpayed at the moment of an amended tax return being submitted. The author also focuses on drawing up an act and making a decision based on tax inspection results. The author analyzes Clause 20 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation No. 57 of July 30, 2013 and related issues. The article is based on the analysis of the provisions of the Tax Code of the Russian Federation, systematization of law-enforcement practice using general research methods (analysis and synthesis) and special research methods (legalistic and comparative law methods). The scientific novelty of the research is caused by the fact that the author analyzes and systematizes particular issues and law enforcement practice associated with voluntary calculation of tax additionally payable to the budget in case of overpayment. Based on the research results, the author makes the following conclusions that can be put to practice: whenever there is an amended tax return sufficient to make credit for additionally accrued tax at the moment of voluntary submission of a tax return, it is possible to apply Subclause 1 of Clause 4 of Article 81 of the Tax Code of the Russian Federation to be relieved from payment; if tax audit results demonstrate that there is no tax owned but overpayed and the sum of tax overpayed is sufficient to make a credit for additionally accrued tax, then there are no grounds for bringing a taxpayer to liability; and to hold a taxpayer liable it is necessary to establish a cause-and-effect relationship between understatement of tax for a particular tax period and cutting off tax overpayment that has been held in the budget since the due date for tax payment till the date of decision made on the basis of tax audit results.

Keywords: Tax deficiency, Supreme Court, Constitutional Court, Tax Code, Tax audit, Amended tax return, Imposition of liability, Overpayment of tax, Supreme Arbitration Court, Interruption in overpayment

References:
Punkt 2 Opredeleniya Konstitutsionnogo Suda RF ot 24.10.2013 № 1616-O. // SPS "Konsul'tantPlyus".
Punkt 20 Postanovleniya Plenuma VAS RF ot 30.07.2013 № 57; punkt 42 Postanovleniya Plenuma VAS RF ot 28.02.2001 № 5 (deystvovalo ranee, na dannyy moment utratilo silu). // SPS "Konsul'tantPlyus".
Opredelenie Konstitutsionnogo Suda RF ot 08.02.2007 № 381-O-P, postanovleniya Arbitrazhnogo suda Moskovskogo okruga ot 20.07.2017 po delu № A40-167366/2016 i ot 30.01.2017 po delu № A40-202153/2015. // SPS "Konsul'tantPlyus".
Firfarova N.V. Nyuansy primeneniya shtrafa po st. 122 NK RF pri podache "utochnenki" // Nalogovaya proverka. 2017. № 1. S. 40 - 45; Medvedeva T.M. Chto est' fakt obnaruzheniya kontrolerami nalogovogo pravonarusheniya dlya tseley st. 81 NK RF? // Aktual'nye voprosy bukhgalterskogo ucheta i nalogooblozheniya. 2017. № 11. S. 56 - 61; Nalogovoe pravo Rossii v voprosakh i otvetakh: Uchebnoe posobie / Pod red. A.A. Yalbulganova. M.: Yustitsinform, 2007. 408 s.