Plyasova S.V.Lecturer, graduate student of department «Estimated activity, stock market and taxation», Moscow Industrial and Financial University «Synergy» splyasova@mfpa.ru
The sales volume of the goods and the services which are carried out through Internet sites grows in a geometrical progression from year to year, and, hence, and the Internet - representations. Now the Internet site is not only an advertizing platform, but also the high-grade business tool, allowing to cooperate with clients in real time, to cut down expenses under certain articles, to expand client base of the organization. Thus, participation of Internet sites in organization economic circulation increases. The quantity of the enterprises which have such active as consequence grows. However the problem of identification of the Internet site as object of the accounting and tax account, object of estimation isn't solved. The author of article proves an urgency of estimation of cost of Internet sites; features of formation of the Internet site as object of an estimation, accounting and tax account are analyzed.
Keywords: Internet site, estimation of cost of the Internet site, non-material actives, object of an estimation
