SOME ASPECTS OF ACCOUNTING AND TAXATION IN THE CROWDFUNDING FIELD OF ACTIVITY

This article provides a brief description of the crowdfunding sphere of activity and the procedure for its formation, its main types, ways of involving money in this sphere of activity, it offers standard records of facts of economic life in accounting and tax accounting, methods of generating funds for charitable investment projects and features of tax calculations in each of them (donation, donation, provision of services, loans, sale of shares, investments). Crowdfunding is a concept of foreign origin. This is essentially the totality of all types of non-profit charitable activities to raise funds in the form of investments for various purposes according to the agreement. The main principles of these types of activities are the attraction of sponsorship funds free of charge, the targeted use of funds, confidentiality, reliability and responsibility of the sponsored person to investors of funds. At the same time, the functioning of sponsored charitable organizations should be carried out on the basis of existing regulatory legal acts in terms of their state registration, accounting and tax calculations and other areas. Understanding the nature of crowdfunding, their development, procedures for the formation of crowdfunding formations (or entities, organizations, companies and other concepts), the effectiveness of this field of activity, the rules of settlement relationships between participants of crowdfunding companies with the state and their reflection in accounting and tax accounting currently cause significant interest in charity organizations.