Обзор арбитражной пра ктики
marvin <[email protected]> Thu, 01 Jul 2004 03:48:20 +0000
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<title>Ðàññûëêà âèäåî ÓÑÍ</title>
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<td valign="top"><p align="center"><strong><font color="#466DA4" face="Geneva, Arial, Helvetica, sans-serif">Îáðàçîâàòåëüíûé
Öåíòð</font></strong> <font color="#466DA4" face="Geneva, Arial, Helvetica, sans-serif"><br>
<font size="2">ïðåäëàãàåò âíèìàíèþ ðóêîâîäèòåëåé ïðåäïðèÿòèé è áóõãàëòåðîâ,<br>
êîòîðûå ñòðåìÿòñÿ îòêðûòü äëÿ ñåáÿ íîâûå ñïîñîáû óìåíüøåíèÿ <br>
íàëîãîâûõ âûïëàò, ìåòîäè÷åñêèé âèäåîìàòåðèàë ïî òåìå<br>
</font></font><font face="Geneva, Arial, Helvetica, sans-serif" color="#466DA4" size="2"><strong>«Óïðîùåííàÿ
ñèñòåìà íàëîãîîáëîæåíèÿ»</strong></font><strong>.
</strong></font></font></p>
<p align="justify"><font color="#466DA4" size="2" face="Geneva, Arial, Helvetica, sans-serif">Ïðåäëîæåííûé
âèäåîêóðñ äàñò âîçìîæíîñòü ïðåäñòàâèòåëÿì ìàëûõ ïðåäïðèÿòèé ïîëó÷èòü ðåêîìåíäàöèè
ïî óñëîâèÿì è ïîðÿäêó ïðèìåíåíèÿ óïðîùåííîé ñèñòåìû íàëîãîîáëîæåíèÿ, îçíàêîìèòüñÿ
ñ çàêîííûìè ñõåìàìè, ïîçâîëÿþùèìè îïòèìèçèðîâàòü íàëîãîâûå ïëàòåæè.</font></p>
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<strong><font color="#ef7a1b" size="2">Îñíîâíûå âîïðîñû âèäåêóðñà:</font></strong><font size="2"><br>
<br>
<font color="#ef7a1b"><strong>1.</strong></font> Óïðîùåííàÿ ñèñòåìà íàëîãîîáëîæåíèÿ
(ÓÑÍ). Íàëîãè è ñáîðû, èñ÷èñëÿåìûå ïðè ÓÑÍ; â êàêèõ ñëó÷àÿõ îðãàíèçàöèè,
ïåðåøåäøèå íà ÓÑÍ, ÿâëÿþòñÿ íàëîãîâûìè àãåíòàìè ïî ÍÄÑ, íàëîãó íà ïðèáûëü
è äðóãèì íàëîãàì; ïðåèìóùåñòâà è íåäîñòàòêè íîâîé óïðîùåííîé ñèñòåìû íàëîãîîáëîæåíèÿ.
Íîâîå â çàêîíîäàòåëüñòâå ïî ÓÑÍ.</font></font></p>
<p><font color="#ef7a1b" size="2" face="Geneva, Arial, Helvetica, sans-serif"><strong>2.</strong></font><font color="#466DA4" size="2" face="Geneva, Arial, Helvetica, sans-serif">
Ïåðåõîä íà óïðîùåííóþ ñèñòåìó íàëîãîîáëîæåíèÿ è îòêàç îò íåå. Ïîðÿäîê
èçâåùåíèÿ íàëîãîâûõ îðãàíîâ î ïåðåõîäå íà èíóþ ñèñòåìó íàëîãîîáëîæåíèÿ.
Îñîáåííîñòè èñ÷èñëåíèÿ íàëîãîâ ïðè ïåðåõîäå ñ îáùåé ñèñòåìû íàëîãîîáëîæåíèÿ
íà ÓÑÍ è íàîáîðîò. </font></p>
<p><font color="#ef7a1b" size="2" face="Geneva, Arial, Helvetica, sans-serif"><strong>3.</strong></font><font color="#466DA4" size="2" face="Geneva, Arial, Helvetica, sans-serif">
Îðãàíèçàöèÿ áóõãàëòåðñêîãî è íàëîãîâîãî ó÷åòà ïðåäïðèÿòèÿ ïðè ïåðåõîäå
íà ÓÑÍ. Íàëîãîâûå ðåãèñòðû, ïîðÿäîê ðàñ÷åòà íàëîãà ïî áþäæåòàì è ôîíäàì,
ëüãîòû ïðè ÓÑÍ.</font></p>
<p><font color="#ef7a1b" size="2" face="Geneva, Arial, Helvetica, sans-serif"><strong>4.</strong></font><font color="#466DA4" size="2" face="Geneva, Arial, Helvetica, sans-serif">
Ïîðÿäîê ïðèçíàíèÿ äîõîäîâ è ðàñõîäîâ â ïåðåõîäíûé ïåðèîä. Ó÷åò ñòîèìîñòè
îñíîâíûõ ñðåäñòâ è ñóìì íà÷èñëåííîé àìîðòèçàöèè â ïåðåõîäíûé ïåðèîä.</font></p>
<p><font color="#ef7a1b" size="2" face="Geneva, Arial, Helvetica, sans-serif"><strong>5.</strong></font><font color="#466DA4" size="2" face="Geneva, Arial, Helvetica, sans-serif">
Åäèíûé íàëîã ïî ðåçóëüòàòàì õîçÿéñòâåííîé äåÿòåëüíîñòè. Äâà âàðèàíòà èñ÷èñëåíèÿ
åäèíîãî íàëîãà: îáúåêòû íàëîãîîáëîæåíèÿ, íàëîãîâàÿ áàçà è íàëîãîâûå ñòàâêè;
íàëîãîâûé ïåðèîä, äàòà ïðèçíàíèÿ è ïîðÿäîê îïðåäåëåíèÿ äîõîäîâ è ðàñõîäîâ
ïðè ÓÑÍ; ðàñõîäû, ó÷èòûâàåìûå è íå ó÷èòûâàåìûå ïðè îïðåäåëåíèè íàëîãîâîé
áàçû; îñîáåííîñòè ó÷åòà îòäåëüíûõ âèäîâ äîõîäîâ è ðàñõîäîâ (ðàñõîäîâ íà
ïðèîáðåòåíèå îñíîâíûõ ñðåäñòâ è äîõîäîâ îò èõ ðåàëèçàöèè; äîõîäîâ è ðàñõîäîâ,
âûðàæåííûõ â èíîñòðàííîé âàëþòå; äîõîäîâ, ïîëó÷åííûõ â íàòóðàëüíîé ôîðìå);
ó÷åò óáûòêîâ ïðåäûäóùèõ ïåðèîäîâ. </font></p>
<p><font color="#ef7a1b" size="2" face="Geneva, Arial, Helvetica, sans-serif"><strong>6.</strong></font><font color="#466DA4" size="2" face="Geneva, Arial, Helvetica, sans-serif">
Ó÷åòíàÿ ïîëèòèêà ñóáúåêòîâ, ïðèìåíÿþùèõ óïðîùåííóþ ñèñòåìó â 2004 ã.</font></p>
<p><font color="#ef7a1b" size="2" face="Geneva, Arial, Helvetica, sans-serif"><strong>7.</strong></font><font color="#466DA4" size="2" face="Geneva, Arial, Helvetica, sans-serif">
Îò÷åòíîñòü îðãàíèçàöèè, ïðèìåíÿþùåé ÓÑÍ. Ïîðÿäîê çàïîëíåíèÿ è ñðîêè ïîäà÷è
íàëîãîâîé îò÷åòíîñòè</font></p>
<p><font color="#ef7a1b" size="2" face="Geneva, Arial, Helvetica, sans-serif"><strong>8.</strong></font><font color="#466DA4" size="2" face="Geneva, Arial, Helvetica, sans-serif">
Îñîáåííîñòè òðóäîâûõ îòíîøåíèé ñ ðàáîòíèêàìè â îðãàíèçàöèè, ïðèìåíÿþùåé
ÓÑÍ.</font></p>
<p><font color="#466DA4" size="2" face="Geneva, Arial, Helvetica, sans-serif"><strong>Ñòîèìîñòü
âèäåîêóðñà - 2600 ðóáëåé, ñ ó÷åòîì ÍÄÑ. Îïëàòà âîçìîæíà ïî áåçíàëè÷íîìó
ðàñ÷åòó è íàëè÷íûìè.  ñòîèìîñòü âõîäÿò: âèäåîìàòåðèàëû (íà DVD äèñêàõ
èëè âèäåîêàññåòàõ) è àâòîðñêèé ðàçäàòî÷íûé ìàòåðèàë.</strong></font></p>
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</font> <p><font size="2" face="Geneva, Arial, Helvetica, sans-serif"><strong><font color="#466DA4">Êðîìå
òîãî, â ïðîäàæå èìåþòñÿ âèäåîìàòåðèàëû ïî ñëåäóþùèì òåìàì:</font></strong></font><font color="#466DA4" size="2" face="Geneva, Arial, Helvetica, sans-serif"><br>
<br>
1.Çàðàáîòíàÿ ïëàòà: áóõãàëòåðñêèé è íàëîãîâûé àñïåêò.<br>
2.Õîçÿéñòâåííûå äîãîâîðû â áóõãàëòåðñêîì ó÷åòå è íàëîãîîáëîæåíèè. <br>
3.Îñîáåííîñòè âçàèìîîòíîøåíèé ñ êîíòðîëèðóþùèìè îðãàíàìè. <br>
4.Îñíîâû èíâåñòèöèîííî - ñòðîèòåëüíîé äåÿòåëüíîñòè.<br>
5.Åäèíûé ñîöèàëüíûé íàëîã. Íàëîã íà äîõîäû ôèçè÷åñêèõ ëèö.<br>
6.Èíîñòðàííûå ñîòðóäíèêè: îñîáåííîñòè òðóäîâûõ îòíîøåíèé è íàëîãîîáëîæåíèÿ.<br>
7.Ó÷åò àìîðòèçèðóåìîãî èìóùåñòâà.</font></p>
<p><font color="#ef7a1b" size="2" face="Geneva, Arial, Helvetica, sans-serif"><strong>ÊÎÍÒÀÊÒÍÛÅ
ÒÅËÅÔÎÍÛ: (095) 788-73-28.</strong></font><br>
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