SANATORIUM VOUCHER AS A PRIMARY ACCOUNT DOCUMENT

Purpose. The goal is to study the organization of the correct document flow of spa-resort vouchers taking into account the introduction of strict reporting forms as a payment document and the validity of the application of value-added tax exemption. Methodology. The article used monographic, econom...

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Autores principales:	Tatyana Ivanovna Kisilevich, Margarita Fridrikhovna Safonova, Julieta Vladimirovna Khachaturova
Formato:	article
Lenguaje:	EN RU
Publicado:	Science and Innovation Center Publishing House 2019
Materias:	санаторно-курортная путевка бланк строгой отчетности контрольно-кассовая техника налог на добавленную стоимость Law K Social Sciences H
Acceso en línea:	https://doaj.org/article/bd9a8af4d5e543d2ac4c9014f9ab0f5d
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spelling	oai:doaj.org-article:bd9a8af4d5e543d2ac4c9014f9ab0f5d2021-12-02T15:59:41ZSANATORIUM VOUCHER AS A PRIMARY ACCOUNT DOCUMENT2070-756810.12731/2070-7568-2019-4-111-123https://doaj.org/article/bd9a8af4d5e543d2ac4c9014f9ab0f5d2019-12-01T00:00:00Zhttp://journal-s.org/index.php/nk/article/view/12439https://doaj.org/toc/2070-7568Purpose. The goal is to study the organization of the correct document flow of spa-resort vouchers taking into account the introduction of strict reporting forms as a payment document and the validity of the application of value-added tax exemption. Methodology. The article used monographic, economic-statistical, abstract-logical research methods; used the personal experience of the authors as auditors, consultants on the subject. Results. The necessity of introducing the form of forms of a sanatorium-resort voucher and coursework, the determination of the minimum duration of a voucher, the possible inclusion in the state program “Electronic voucher” is revealed. Practical implications. The results obtained should be applied by sanatorium-resort organizations and recreation organizations.Tatyana Ivanovna KisilevichMargarita Fridrikhovna SafonovaJulieta Vladimirovna KhachaturovaScience and Innovation Center Publishing Housearticleсанаторно-курортная путевкабланк строгой отчетностиконтрольно-кассовая техниканалог на добавленную стоимостьLawKSocial SciencesHENRUНаука Красноярья, Vol 8, Iss 4, Pp 111-123 (2019)
institution	DOAJ
collection	DOAJ
language	EN RU
topic	санаторно-курортная путевка бланк строгой отчетности контрольно-кассовая техника налог на добавленную стоимость Law K Social Sciences H
spellingShingle	санаторно-курортная путевка бланк строгой отчетности контрольно-кассовая техника налог на добавленную стоимость Law K Social Sciences H Tatyana Ivanovna Kisilevich Margarita Fridrikhovna Safonova Julieta Vladimirovna Khachaturova SANATORIUM VOUCHER AS A PRIMARY ACCOUNT DOCUMENT
description	Purpose. The goal is to study the organization of the correct document flow of spa-resort vouchers taking into account the introduction of strict reporting forms as a payment document and the validity of the application of value-added tax exemption. Methodology. The article used monographic, economic-statistical, abstract-logical research methods; used the personal experience of the authors as auditors, consultants on the subject. Results. The necessity of introducing the form of forms of a sanatorium-resort voucher and coursework, the determination of the minimum duration of a voucher, the possible inclusion in the state program “Electronic voucher” is revealed. Practical implications. The results obtained should be applied by sanatorium-resort organizations and recreation organizations.
format	article
author	Tatyana Ivanovna Kisilevich Margarita Fridrikhovna Safonova Julieta Vladimirovna Khachaturova
author_facet	Tatyana Ivanovna Kisilevich Margarita Fridrikhovna Safonova Julieta Vladimirovna Khachaturova
author_sort	Tatyana Ivanovna Kisilevich
title	SANATORIUM VOUCHER AS A PRIMARY ACCOUNT DOCUMENT
title_short	SANATORIUM VOUCHER AS A PRIMARY ACCOUNT DOCUMENT
title_full	SANATORIUM VOUCHER AS A PRIMARY ACCOUNT DOCUMENT
title_fullStr	SANATORIUM VOUCHER AS A PRIMARY ACCOUNT DOCUMENT
title_full_unstemmed	SANATORIUM VOUCHER AS A PRIMARY ACCOUNT DOCUMENT
title_sort	sanatorium voucher as a primary account document
publisher	Science and Innovation Center Publishing House
publishDate	2019
url	https://doaj.org/article/bd9a8af4d5e543d2ac4c9014f9ab0f5d
work_keys_str_mv	AT tatyanaivanovnakisilevich sanatoriumvoucherasaprimaryaccountdocument AT margaritafridrikhovnasafonova sanatoriumvoucherasaprimaryaccountdocument AT julietavladimirovnakhachaturova sanatoriumvoucherasaprimaryaccountdocument
_version_	1718385353529753600

SANATORIUM VOUCHER AS A PRIMARY ACCOUNT DOCUMENT

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