Santrauka:
Pirmoje dalyje nagrinėjama teorija – mokamų mokesčių ir įmokų esmė, aptariama mokestinė sistema ir jos reglamentavimas Lietuvoje. Antroje dalyje – praktika. Joje aprašoma įmonės UAB ,,Beta“ įmonės veikla, analizuojami mokesčių susidarymo aspektai ir pateikiamos ataskaitos.
Description:
The aim of the this thesis is to generalize the essence of paid taxes, the tax system and its regulation in Lithuania. Based on the aspects of the analyzed theory, the tax accounting of UAB ,,Beta‘‘ was analyzed, the financial statements were prepared and the relative indicators were evaluated. The main problem of the thesis is to examine the accounting of taxes and contributions paid by UAB Beta and to submit financial and tax reports. Objectives of the thesis: literature, analysis of Lithuanian legislation / laws, business accounting standards. „MS Excel“ program was used for the practical part to present financial and tax reports. The structure of the thesis. The thesis consists of two parts. The first part examines the theory - the essence of paid taxes and contributions, discusses the tax system and its regulation in Lithuania. The practical part describes the activities of UAB ,,Beta’’, analyzes aspects of tax formation and reports.
