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[email protected] Mon, 11 Aug 2003 03:40:08 +0900
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10 Aug 2003 18:40:40 -0000 Reply-To: [email protected] From: ÓÖÄÌ, Êèåâ<[email protected]> Subject: Ïåðñïåêòèâû åäèíîãî íàëîãà Date: Sun, 10 Aug 2003 21:47:22 +0300 MIME-Version: 1.0 Content-Type: multipart/related; Type="multipart/alternative"; boundary="----=_NextPart_000_0101_01C2A75B.2131FD8A" X-Priority: 3 X-MSMail-Priority: Normal X-Mailer: Microsoft Outlook Express 5.50.4522.1200 X-MimeOLE: Produced By Microsoft MimeOLE V5.50.4522.1200 X-Spam-Rating: daedalus.apache.org 1.6.2 0/1000/N This is a multi-part message in MIME format. ------=_NextPart_000_0101_01C2A75B.2131FD8A Content-Type: multipart/alternative; boundary="----=_NextPart_001_0102_01C2A75B.2131FD8A" ------=_NextPart_001_0102_01C2A75B.2131FD8A Content-Type: text/plain; charset="Windows-1251" Content-Transfer-Encoding: 7bit Èíôîðìàöèÿ â ïðèëîæåíèè Ñïàñèáî ------=_NextPart_001_0102_01C2A75B.2131FD8A Content-Type: text/html; charset="Windows-1251" Content-Transfer-Encoding: 7bit <html><head> <meta http-equiv="Content-Language" content="ru"> <title></title> <meta http-equiv="Content-Type" content="text/html; charset=windows-1251"> <style><!-- body { font-family: Verdana, Arial;} hr { height:1; width: 100%; color: black;} .title {color: #10286C; font-size: 16px} table {font-size: 13px; color: #666666; } a:link { color: #2C497D } a { color: #2C497D } ul {margin-top: -15} b {color: black} --></style> </head><body bgcolor="#E5E5E5"> <table border="2" cellpadding="0" cellspacing="0" style="border-collapse: collapse;" width="100%" > <tr> <td width="100%" bgcolor="#FCFCFC"> <table border="0" cellpadding="11" cellspacing="0" style="border-collapse: collapse" bordercolor="#111111" width="100%" id="AutoNumber1" bgcolor="#E0E7F3"> <tr> <td width="100"> <img border="0" src="cid:00AD8EEE6BDF$054532B3$0100007f@etrhwpvrvyvhqsg" width="80" height="82" hspace="5" vspace="5"></td> <td width="80%" valign="top" align="right"> <p align="center"> <b> <font size="2"><br> </font> <font color="#3B3B3B" style="font-size: 11pt">ÓÊÐÀÈÍÑÊÈÉ ÖÅÍÒÐ ÄÈÐÅÊÒ-ÌÝÉË<br> </font> </b> <font style="font-size: 11pt">ñîâìåñòíî ñ<b> <font color="#3B3B3B">Ôèíàíñîâûì Êëóáîì Óêðàèíû</font></b>, <br> </font> <font style="font-size: 9pt">ã.</font><span style="font-size: 9pt">Êèåâ, Êðàñíîàðìåéñêèé ïåð.,3<br> òåë. ìíîãîêàíàëüíûé (044) 490-37-51</span></p> </td><td width="125" align="center"><img border="0" src="cid:00D14395B4C0$015C1FAD$0100007f@etrhwpvrvyvhqsg" width="96" height="89" hspace="5" vspace="5"></td> </tr> <tr> <td width="100%" colspan="3"> <hr style="color: #000000" noshade></td> </tr> <tr> <td width="100%" valign=top colspan="3"> <p align="center">Ïðèãëàøàåì áóõãàëòåðîâ, ðóêîâîäèòåëåé ïðåäïðèÿòèé, ôèíàíñîâûõ äèðåêòîðîâ è ïðåäñòàâèòåëåé ÷àñòíîãî áèçíåñà ïðèíÿòü ó÷àñòèå â èíôîðìàöèîííî-êîíñóëüòàöèîííîì ñåìèíàðå:</p> <b> <center> <table border="1" cellpadding="12" cellspacing="0" style="border-collapse: collapse" bordercolor="#000000" width="95%"> <tr> <td width="100%" height="69" bgcolor="#99B0DB"> <p align="center"> <b><font face="Tahoma"><span style="letter-spacing: 2"><font size="4">ïîäâîäíûå êàìíè Åäèíîãî íàëîãà</font></span></font><font face="Tahoma" size="4"><br> </font><font style="font-size: 3pt"><br> <br> <br> </font>Íîâûå âîçìîæíîñòè äëÿ áèçíåñà:<font color="#10286C"> </font> <font color="#304F87">ðàáîòà ñ ÷àñòíûìè ïðåäïðèíèìàòåëÿìè íà åäèíîì íàëîãå.</font><font color="#304F87"> <br> </font><font color="#304F87"><b>Âíèìàíèå!</b> Ïðîáëåìû ñîòðóäíè÷åñòâà ñ "åäèíùèêàìè" â ñâÿçè ñ èçìåíåíèåì çàêîíà î ïðèáûëè.</font><font size="2" color="#304F87"> Íîâûé ðàñ÷åò ïî åäèíîìó íàëîãó.</font><font style="font-size: 3pt"><br> </font> <font color="#3B3B3B" style="font-size: 3pt"><br> <br> <br> <br> </font><font color="#000000">19 àâãóñòà 2003 ã</font></b></p> </td> </tr> </table> </b> <p><font color="#666666">Âîñïîëüçóéòåñü ïðåèìóùåñòâàìè ðàáîòû ñ ïàðòíåðîì, êîòîðûé ñâîáîäíî ðàñïîðÿæàåòñÿ çàðàáîòàííûìè ñðåäñòâàìè, ìîæåò èìåòü çàêîííûé äîõîä â ïðåäåëàõ </font><font color="#000000">100 000 ãðí. â ãîä,</font><font color="#666666"> íå ïåðåæèâàÿ î âåäåíèè ó÷åòà, çàïëàòèâ çàðàíåå èçâåñòíóþ ñóììó íàëîãà. Íî ïðåæäå, ÷åì âîñïîëüçîâàòüñÿ, </font> <font color="#000000">óçíàéòå âñå "ïîäâîäíûå êàìíè".</font></p> </center> <p align="center"><font color="#000000"> ïðîãðàììå ñåìèíàðà:</font></p> <ol> <li><b>Ïðîöåññ ïåðåõîäà íà óïðîùåííóþ ñèñòåìó ó÷åòà è îò÷åòíîñòè.</b><br> Íþàíñû ïåðåõîäà èç Çàêîíà î ãîñóäàðñòâåííîé ïîääåðæêå ìàëîãî ïðåäïðèíèìàòåëüñòâà. Çàäîëæåííîñòü ïî çàðàáîòíîé ïëàòå - êàê ïîìåõà ïðè ïåðåõîäå íà óïðîùåííóþ ñèñòåìó.</li> <li><b>Ñêëàäñêîé ó÷åò. </b><br> Âîçìîæíîñòü íåâåäåíèÿ ó÷åòà äëÿ ïðåäïðèíèìàòåëÿ. Îòâåòñòâåííîñòü çà îòñóòñòâèå íà ñêëàäå ïåðâè÷íûõ äîêóìåíòîâ. Ðàññìîòðåíèå âîçìîæíûõ êîíôëèêòíûõ ñèòóàöèé, ãäå íåîáõîäèìî âåñòè ñêëàäñêîé ó÷åò.</li> <li><font color="#000000">Ïðîáëåìû ñîòðóäíè÷åñòâà c "åäèíùèêàìè" äëÿ "îáû÷íûõ" ïðåäïðèÿòèé. </font><b>Ïðîáëåìà îáû÷íûõ öåí. Íîâîå â ñâÿçè ñ èçìåíåíèåì Çàêîíà î ïðèáûëè. </b><br> Ïåðâè÷íûå äîêóìåíòû, êîòîðûìè ×Ï îôîðìëÿåò ñîòðóäíè÷åñòâî ñ ïðåäïðèÿòèÿìè: ÂÐ, óäåðæàíèå ïîäîõîäíîãî íàëîãà ïðè ðàáîòå ñ ×Ï - íþàíñû. Ïðàâèëüíîñòü îôîðìëåíèÿ äîãîâîðîâ (òðóäîâûå, ãðàæäàíñêî-ïðàâîâûå), ïðèçíàêè èõ êâàëèôèêàöèè. Îïàñíîñòü ïðèçíàíèÿ äîãîâîðà ñ ÷àñòíûì ïðåäïðèÿòèåì êàê òðóäîâîãî. Ïðèìåíåíèå îáû÷íûõ öåí. Âûïëàòà äèâèäåíäîâ - íîâûé ïîðÿäîê!!!</li> <li><b>Íàëè÷íîå äåíåæíîå îáðàùåíèå. </b><font color="#000000">Ïåðâè÷íûå äîêóìåíòû ïðè ðàñ÷åòå çà íàëè÷íûå.</font><br> Ðàñ÷åòíûé ñ÷åò äëÿ ×Ï - öåëåâîå èñïîëüçîâàíèå äåíåã. Âîçìîæíîñòü øòðàôà â ðàçìåðå óïëà÷åííûõ äåíåã ïðè îòñóòñòâèè ïåðâè÷íîãî äîêóìåíòà íà ïðèõîä òîâàðà. ÐÐÎ, ÊÓÐÎ, ÐÊ - ïðàâèëà ñîáëþäåíèÿ íàëè÷íûõ ðàñ÷åòîâ. Îòâåòñòâåííîñòü ïðîäàâöà çà íåâûäà÷ó ðàñ÷åòíîãî äîêóìåíòà.</li> <li><b>Áóõãàëòåðñêèé è íàëîãîâûé ó÷åò.</b><br> Ïðàâèëüíîñòü è öåëåñîîáðàçíîñòü îòðàæåíèÿ çàòðàò ×Ï â êíèãå ó÷åòà äîõîäîâ è çàòðàò - ïðîáëåìû êîòîðûå ìîãóò âîçíèêíóòü ïðè íåïðàâèëüíîì çàïîëíåíèè. Çàïîëíåíèå ãðàôû "âûðó÷êà" è "ðàñõîäû". Âåäåíèå ó÷åòà äëÿ þðèäè÷åñêèõ ëèö-ñïåöèôèêà, òèïîâûå ïðîâîäêè.</li> <li><b>Âîïðîñû, ñâÿçàííûå ñ òðóäîâûìè îòíîøåíèÿìè.</b><br> Ïîäñ÷åò êîëè÷åñòâà ðàáîòàþùèõ. Âåäåíèå êàäðîâîãî ó÷åòà. Óäåðæàíèå è ïåðå÷èñëåíèå ïîäîõîäíîãî íàëîãà, ñáîðîâ â ãîñóäàðñòâåííûå öåëåâûå ôîíäû.</li> <li><b>Âîïðîñû íàïðàâëåííîãî èñïîëüçîâàíèÿ äåíåã, êîòîðûå îáëîæåíû íàëîãîì, íî íàõîäÿòñÿ íà ðàñ÷åòíîì ñ÷åòå, äëÿ ïðåäïðèÿòèé íà åäèíîì íàëîãå.</b><br> Âñå òðàòû - ïîä ëóïîé ïîäîõîäíîãî íàëîãà (íà ïðèìåðå àðåíäû àâòîìîáèëÿ: ÷åðåç ðàñ÷åòíûé ñ÷åò èëè íàëè÷íûìè, áåíçèí, êàêèìè ïåðâè÷íûìè äîêóìåíòàìè îôîðìëÿòü ñïèñàíèå, êóäà ìîæíî åçäèòü).</li> <li><b>Âûðó÷êà ïðè "åäèíîì".</b><br> Âêëþ÷èòå â åå ñîñòàâ ÍÄÑ, ïðåäâàðèòåëüíûõ îïëàò. Ðàáîòà ïî äîãîâîðàì êîìèññèè, ïîäðÿäà - ïîäðîáíûé ðàçáîð ñ òî÷êè çðåíèÿ ïðàêòèêè è çàêîíîäàòåëüñòâà. Âíåðåàëèçàöèîííûå äîõîäû, êóðñîâûå ðàçíèöû.</li> <li><b>ÑÕÅÌÛ ñîòðóäíè÷åñòâà ñ "åäèíîíàëîæíèêàìè" è íþàíñû äëÿ ñòîðîí.</b></li> <li><font color="#000000">Î ïåðñïåêòèâàõ çàêîíîäàòåëüñòâà â îòíîøåíèè "åäèíùèêîâ".</font></li> </ol> <p> </p> <p><font color="#000000">Ëåêòîðû: <b>àâòîðû êíèãè "Åäèíûé íàëîã äëÿ þðèäè÷åñêèõ è ôèçè÷åñêèõ ëèö..."</b>, ìíîãèõ ïóáëèêàöèé â ïðåññå ïî íàëîãîâîìó ó÷åòó.</font></p> <p>Ñòîèìîñòü ó÷àñòèÿ â ñåìèíàðå: <font color="#000000"> <b>385 ãðí (â ò.÷. ÍÄÑ)</b></font><br>  ñòîèìîñòü âêëþ÷åíû: </p> <ul> <li><font color="#000000">Îáó÷åíèå</font></li> <li><font color="#000000">Èíôîðìàöèîííî-êîíñóëüòàöèîííîå îáñëóæèâàíèå</font></li> <li><font color="#000000">Êíèãà "Åäèíûé íàëîã äëÿ þðèäè÷åñêèõ è ôèçè÷åñêèõ ëèö. Ôèêñèðîâàííûé íàëîã. Íîâûå âîçìîæíîñòè äëÿ Âàøåãî áèçíåñà.", ôîðìàòà À4- 250 ñòð.</font></li> <li><font color="#000000">Êîôå-ïàóçà</font></li> <li><font color="#000000">Îáåä.</font></li> </ul> <hr style="color: #111111" noshade> <p ALIGN="center"><font color="#10286C">Äëÿ ó÷àñòèÿ â ñåìèíàðå íåîáõîäèìî çàðåãèñòðèðîâàòüñÿ <br> ïî òåëåôîíó:</font><b><font color="#10286C"> (044) 490-37-51 (ìíîãîêàíàëüíûé) </font> </b> </p> <p ALIGN="JUSTIFY">Ñ óâàæåíèåì, <b>Êèøåíÿ Ëèëèÿ</b><br> ðóêîâîäèòåëü ïðîåêòà.<br> Èíôîðìàöèîííîå àãåíòñòâî <br> <b>Óêðàèíñêèé Öåíòð Äèðåêò-Ìýéë.</b><br> <font size="2">Óêðàèíà, ã.</font>Êèåâ, Êðàñíîàðìåéñêèé ïåð.,3</p> </td> </tr> </table> </td> </tr> </table><p align="justify"><font color="#8B8B8B" style="font-size: 7pt">Ðàññûëêà îðãàíèçîâàíà Óêðàèíñêèì Öåíòðîì Äèðåêò Ìýéë. Ïî âîïðîñó îðãàíèçàöèè ýëåêòðîííûõ ðàññûëîê îáðàùàéòåñü ïî òåë. â Êèåâå<nobr> (044) 237-29-18 èëè íà [email protected]</nobr> Ãåíåðàëüíûé äèðåêòîð ÓÖÄÌ Êàðîëèíà Ìåíäåëü. © Copyright 2003 Óêðàèíñêèé Öåíòð Äèðåêò Ìýéë. 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