The article considers modern aspects of the use, accounting and taxation of business cards, which are currently an integral part of communication and exchange of contacts in the business world. In particular, the essence of the concept of “business card” is studied, which is a carrier of information not only about the person-owner, but usually also contains information about the activities of the enterprise where its owner works. The classification of business cards into personal, business and corporate depending on their application and the information presented on them is systematized. Particular attention is paid to business cards, which are also a tool for advertising, as well as corporate, because, when they are distributed is the primary information to society, business partners about the company (company) and its activities. The authors substantiate why business cards are not an “additional benefit”, because they are issued to employees not for his personal purposes, but to achieve business goals of the employer: expanding customer base, increasing sales, making a profit, etc., in addition, companies do not give them in the property, but only oblige employees to use such cards during contacts with various participants in economic activity. Accordingly, the influence of such a decision on the process of taxation of the manufacture of this type of business cards is shown. The peculiarities of displaying information on the movement of business cards in the account, which requires their identification as “assets”, or rather – “stocks”, because they fully meet the criteria for defining these terms, presented in the legislation of Ukraine. Business cards are a controlled material resource of the enterprise, in which in the past certain funds or other stocks are invested, and in the future it is expected to receive from their distribution economic effect – benefit, it is an asset of the enterprise. Analytical accounts are offered to detail information on the cost of self-made or purchased business cards, which will facilitate the formation of clear management reports, will provide specific information for internal analysis. The sequence of reflection in the accounting of expenses at the time of transfer (write-off from the balance) of business cards depending on the center of responsibility with the use of certain primary documents is given.
FEATURES OF ACCOUNTING AND TAXATION OF BUSINESS CARDS
