Based on the latest amendments to the legislation, the author explains in detail the specifics of drawing up contracts used in various economic situations, shows how accounting is carried out in each case and how not only to correctly calculate and pay taxes, but also to achieve their minimization. After all, the correctly selected scheme for using business contracts is the core of the tax planning system. The book contains a large number of examples with an analysis of business situations. The publication will be extremely useful for heads of organizations, financial managers, accountants related to contract accounting and taxation, accountants, teachers and students of economic universities and faculties, students of special courses. The book will also come in handy for a wide range of readers interested in the topic of this book.