{"id":1123,"date":"2025-06-30T14:27:45","date_gmt":"2025-06-30T11:27:45","guid":{"rendered":"https:\/\/profit-brgu.ru\/?page_id=1123"},"modified":"2025-06-30T14:27:45","modified_gmt":"2025-06-30T11:27:45","slug":"%e2%84%962-2025-05","status":"publish","type":"page","link":"http:\/\/profit-brgu.ru\/?page_id=1123","title":{"rendered":"\u21162-2025-05"},"content":{"rendered":"<p><strong>DOI<\/strong><strong>:<\/strong><strong>\u00a0<\/strong>https:\/\/doi.org\/<em>10.22281\/2542-1697-<\/em><em>2025-04-<\/em><em>02-37-44<\/em><\/p>\n<p>\u0423\u0414\u041a\u00a0336.2:336.02:334<\/p>\n<p>\u0422\u0430\u043b\u0433\u0430\u0440\u0431\u0435\u043a\u043e\u0432 \u0411.\u0422., \u0411\u0430\u0439\u0441\u0430\u043b\u043e\u0432\u0430 \u0416.\u041c., \u041e\u043c\u0443\u0440\u0431\u0435\u043a\u043e\u0432 \u0423.\u041a.<\/p>\n<p><strong>\u041f\u0420\u0410\u0412\u041e\u0412\u042b\u0415 \u041e\u0421\u041d\u041e\u0412\u042b \u0418 \u042d\u0422\u0410\u041f\u042b \u041d\u0410\u041b\u041e\u0413\u041e\u0412\u041e\u0413\u041e \u0410\u0423\u0414\u0418\u0422\u0410<\/strong><\/p>\n<p><em><strong>\u0410\u043d\u043d\u043e\u0442\u0430\u0446\u0438\u044f<\/strong><\/em><strong>.<\/strong><em>\u00a0<\/em><em>\u0414\u0430\u043d\u043d\u0430\u044f \u0441\u0442\u0430\u0442\u044c\u044f \u043e\u043f\u0438\u0441\u044b\u0432\u0430\u0435\u0442 \u043f\u043e\u043d\u044f\u0442\u0438\u0435, \u0441\u0443\u0449\u043d\u043e\u0441\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0430\u0443\u0434\u0438\u0442\u0430 \u0435\u0433\u043e \u043f\u0440\u0430\u0432\u043e\u0432\u044b\u0435 \u043e\u0441\u043d\u043e\u0432\u044b, \u0430 \u0442\u0430\u043a\u0436\u0435 \u044d\u0442\u0430\u043f\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0430\u0443\u0434\u0438\u0442\u0430. \u0412 \u0441\u0442\u0430\u0442\u044c\u0435 \u0442\u0430\u043a\u0436\u0435 \u043e\u043f\u0438\u0441\u0430\u043d\u044b \u0438 \u043f\u0440\u043e\u0438\u0437\u0432\u0435\u0434\u0435\u043d \u043e\u0431\u0437\u043e\u0440 \u043d\u043e\u0440\u043c\u0430\u0442\u0438\u0432\u043d\u043e-\u043f\u0440\u0430\u0432\u043e\u0432\u044b\u0445 \u0430\u043a\u0442\u043e\u0432 \u0432 \u0442\u043e\u0439 \u0438\u043b\u0438 \u0438\u043d\u043e\u0439 \u0441\u0442\u0435\u043f\u0435\u043d\u0438 \u043a\u0430\u0441\u0430\u044e\u0449\u0438\u0435\u0441\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433<\/em><em>\u043e \u0430\u0443\u0434\u0438\u0442\u0430, \u043d\u0430\u0447\u0438\u043d\u0430\u044f \u0441 \u043e\u0441\u043d\u043e\u0432\u043d\u043e\u0433\u043e \u0437\u0430\u043a\u043e\u043d\u0430 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0430. \u0412 \u0441\u0442\u0430\u0442\u044c\u0435 \u043f\u0440\u0438\u0432\u043e\u0434\u0438\u0442\u0441\u044f \u043f\u0435\u0440\u0435\u0447\u0435\u043d\u044c \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u041a\u044b\u0440\u0433\u044b\u0437\u0441\u043a\u043e\u0439 \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0438, \u0440\u0430\u0441\u0441\u043c\u043e\u0442\u0440\u0435\u043d\u044b \u043e\u0441\u043e\u0431\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u0443\u0433\u043e\u043b\u043e\u0432\u043d\u043e\u0439 \u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u0432 \u043f\u0440\u043e\u0446\u0435\u0441\u0441\u0435 \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0430\u0443\u0434\u0438\u0442\u0430 \u0437\u0430 \u0441\u043e\u0432\u0435\u0440\u0448\u0435\u043d\u0438\u0435 \u043f\u0440\u0435\u0441\u0442\u0443\u043f\u043b\u0435\u043d\u0438\u044f<\/em><em>.<\/em><em> \u043e\u043f\u0438\u0441\u0430\u043d\u044b \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u044d\u0442\u0430\u043f\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0430\u0443\u0434\u0438\u0442\u0430.<\/em><\/p>\n<p><em><strong>\u041a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u0441\u043b\u043e\u0432\u0430<\/strong><\/em><strong>: <\/strong><em>\u0410\u0443\u0434\u0438\u0442, \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u043a\u0430\u044f \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c, \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0438\u0439 \u0430\u0443\u0434\u0438\u0442, \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e, \u043d\u0430\u043b\u043e\u0433, \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u0430\u0443\u0434\u0438\u0442, \u044d\u0442\u0430\u043f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0430\u0443\u0434\u0438\u0442\u0430<\/em><em>.<\/em><\/p>\n<p>Talgarbekov\u00a0B.T., Baysalova\u00a0J.M., Omurbekov\u00a0U.\u041a.<\/p>\n<p><strong>LEGAL BASIS AND STAGES OF TAX AUDIT<\/strong><\/p>\n<p><em><strong>Annotation.<\/strong><\/em><em>\u00a0<\/em><em>This article describes the concept, essence of tax audit, its legal basis, as well as the stages of tax audit. The article also describes and reviews normative legal acts to a greater or lesser extent related to tax audit, starting with t<\/em><em>he basic law of the state. The article provides a list of changes in the tax legislation of the Kyrgyz Republic. The peculiarities of criminal liability audit responsibility for committing a crime are considered. The main stages of tax audit are described.<\/em><\/p>\n<p><em><strong>Key words:<\/strong>\u00a0audit, audit activity, internal audit, legislation, tax, tax audit, tax audit, tax audit stage.<\/em><\/p>\n<p>&nbsp;<\/p>\n<p align=\"center\"><a href=\"http:\/\/profit-brgu.ru\/wp-content\/numbers\/2025-N2\/ESP-2025-N2-05.pdf\" target=\"_blank\" rel=\"noopener\">\u0421\u043a\u0430\u0447\u0430\u0442\u044c \u0441\u0442\u0430\u0442\u044c\u044e (\u0444\u0430\u0439\u043b pdf) \u2014 Download (pdf)<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"http:\/\/creativecommons.org\/licenses\/by-sa\/4.0\/\" rel=\"license\"><img decoding=\"async\" style=\"border-width: 0;\" src=\"https:\/\/i.creativecommons.org\/l\/by-sa\/4.0\/88x31.png\" alt=\"\u041b\u0438\u0446\u0435\u043d\u0437\u0438\u044f Creative Commons\" \/><\/a><br \/>\n\u042d\u0442\u043e \u043f\u0440\u043e\u0438\u0437\u0432\u0435\u0434\u0435\u043d\u0438\u0435 \u0434\u043e\u0441\u0442\u0443\u043f\u043d\u043e \u043f\u043e <a href=\"http:\/\/creativecommons.org\/licenses\/by-sa\/4.0\/\" rel=\"license\">\u043b\u0438\u0446\u0435\u043d\u0437\u0438\u0438 Creative Commons \u00abAttribution-ShareAlike\u00bb (\u00ab\u0410\u0442\u0440\u0438\u0431\u0443\u0446\u0438\u044f \u2014 \u041d\u0430 \u0442\u0435\u0445 \u0436\u0435 \u0443\u0441\u043b\u043e\u0432\u0438\u044f\u0445\u00bb) 4.0 \u0412\u0441\u0435\u043c\u0438\u0440\u043d\u0430\u044f<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>DOI:\u00a0https:\/\/doi.org\/10.22281\/2542-1697-2025-04-02-37-44 \u0423\u0414\u041a\u00a0336.2:336.02:334 \u0422\u0430\u043b\u0433\u0430\u0440\u0431\u0435\u043a\u043e\u0432 \u0411.\u0422., \u0411\u0430\u0439\u0441\u0430\u043b\u043e\u0432\u0430 \u0416.\u041c., \u041e\u043c\u0443\u0440\u0431\u0435\u043a\u043e\u0432 \u0423.\u041a. \u041f\u0420\u0410\u0412\u041e\u0412\u042b\u0415 \u041e\u0421\u041d\u041e\u0412\u042b \u0418 \u042d\u0422\u0410\u041f\u042b \u041d\u0410\u041b\u041e\u0413\u041e\u0412\u041e\u0413\u041e \u0410\u0423\u0414\u0418\u0422\u0410 \u0410\u043d\u043d\u043e\u0442\u0430\u0446\u0438\u044f.\u00a0\u0414\u0430\u043d\u043d\u0430\u044f \u0441\u0442\u0430\u0442\u044c\u044f \u043e\u043f\u0438\u0441\u044b\u0432\u0430\u0435\u0442 \u043f\u043e\u043d\u044f\u0442\u0438\u0435, \u0441\u0443\u0449\u043d\u043e\u0441\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0430\u0443\u0434\u0438\u0442\u0430 \u0435\u0433\u043e \u043f\u0440\u0430\u0432\u043e\u0432\u044b\u0435 \u043e\u0441\u043d\u043e\u0432\u044b, \u0430 \u0442\u0430\u043a\u0436\u0435 \u044d\u0442\u0430\u043f\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0430\u0443\u0434\u0438\u0442\u0430. \u0412 \u0441\u0442\u0430\u0442\u044c\u0435 \u0442\u0430\u043a\u0436\u0435 \u043e\u043f\u0438\u0441\u0430\u043d\u044b \u0438 \u043f\u0440\u043e\u0438\u0437\u0432\u0435\u0434\u0435\u043d \u043e\u0431\u0437\u043e\u0440 \u043d\u043e\u0440\u043c\u0430\u0442\u0438\u0432\u043d\u043e-\u043f\u0440\u0430\u0432\u043e\u0432\u044b\u0445 \u0430\u043a\u0442\u043e\u0432 \u0432 \u0442\u043e\u0439 \u0438\u043b\u0438 \u0438\u043d\u043e\u0439 \u0441\u0442\u0435\u043f\u0435\u043d\u0438 \u043a\u0430\u0441\u0430\u044e\u0449\u0438\u0435\u0441\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0430\u0443\u0434\u0438\u0442\u0430, \u043d\u0430\u0447\u0438\u043d\u0430\u044f \u0441 \u043e\u0441\u043d\u043e\u0432\u043d\u043e\u0433\u043e \u0437\u0430\u043a\u043e\u043d\u0430 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0430. \u0412 \u0441\u0442\u0430\u0442\u044c\u0435 \u043f\u0440\u0438\u0432\u043e\u0434\u0438\u0442\u0441\u044f \u043f\u0435\u0440\u0435\u0447\u0435\u043d\u044c [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1123","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=\/wp\/v2\/pages\/1123"}],"collection":[{"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1123"}],"version-history":[{"count":1,"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=\/wp\/v2\/pages\/1123\/revisions"}],"predecessor-version":[{"id":1144,"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=\/wp\/v2\/pages\/1123\/revisions\/1144"}],"wp:attachment":[{"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1123"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}