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- 02 äåêàáðÿ 2011 ã.
- ÍÄÑ è íàëîã íà ïðèáûëü: ïîäãîòîâêà ê ñäà÷å íàëîãîâîé îò÷åòíîñòè, òðåáîâàíèÿ è ïîçèöèÿ êîíòðîëèðóþùèõ îðãàíîâ, ðåøåíèå ñëîæíûõ âîïðîñîâ. Íîâûå ïðàâèëà â Íàëîãîâîì Êîäåêñå, óñòàíîâëåííûå ÔÇ îò 19.07.2011 ã. ¹ 245-ÔÇ, îò 18.07.2011ã. ¹ 227-ÔÇ, ¹ 235-ÔÇ è ¹ 239-ÔÇ, îò 20.07.2011 ã. ¹ 249-ÔÇ
- +7 Ìîñêîâñêèé êîä: 445-4Î/95 **** 7×291-98
- Ïðîãðàììà:
- 1. Íàëîã íà äîáàâëåííóþ ñòîèìîñòü (âñòóïàþò â ñèëó ñ îêòÿáðÿ 2011 ãîäà).
- * Íîâûé ïîðÿäîê èñ÷èñëåíèÿ ÍÄÑ ïðè ïðåäîñòàâëåíèè ñêèäîê. Êîððåêòèðîâî÷íûå ñ÷åòà-ôàêòóðû: ïîðÿäîê îôîðìëåíèÿ, ñðîêè âîññòàíîâëåíèÿ, äëÿ êàêèõ îïåðàöèé ïðèìåíÿòü, îòðèöàòåëüíûå ñ÷åòà-ôàêòóðû, ÷åì îòëè÷àåòñÿ êîððåêòèðîâî÷íûé ñ÷åò-ôàêòóðà îò îáû÷íîãî.
- * Ñóììîâûå è êóðñîâûå ðàçíèöû ïî äîãîâîðàì â ó.å. è èíîñòðàííîé âàëþòå ïðè ðàñ÷åòå ÍÄÑ.
- * Ïðàâèëî "ïÿòè ïðîöåíòîâ" ðàçðåøèëè äëÿ òîðãîâëè.
- * Ïîðÿäîê èñ÷èñëåíèÿ íàëîãîâîé áàçû ïðè óñòóïêå ïðàâà òðåáîâàíèÿ ïåðâîíà÷àëüíûì êðåäèòîðîì.
- * Íîâûå ïðàâèëà ïî ó÷åòó ýêñïîðòíîãî ÍÄÑ.
- * Èçìåíåíèÿ ïî èñ÷èñëåíèþ ÍÄÑ ïî îñíîâíûì ñðåäñòâàì: íîâûå ïðàâèëà âåäåíèÿ ðàçäåëüíîãî ó÷åòà âõîäíîãî ÍÄÑ ïî ÎÑ, ïðèîáðåòåííûì äëÿ îáëàãàåìûõ è íåîáëàãàåìûõ îïåðàöèé; íîâûé ïîðÿäîê âîññòàíîâëåíèÿ ÍÄÑ ïî îáúåêòàì íåäâèæèìîñòè, áûñòðàÿ è äëèòåëüíàÿ ðåêîíñòðóêöèÿ íåäâèæèìîñòè; íîâûå ïðàâèëà ó÷åòà ÍÄÑ ïðè ëèêâèäàöèè èëè äåìîíòàæå ÎÑ; ó÷åò ÍÄÑ ó çàñòðîéùèêà ïðè ñòðîèòåëüñòâå îáúåêòîâ ïðîèçâîäñòâåííîãî íàçíà÷åíèÿ.
- * Íîâûé ïåðå÷åíü õîçÿéñòâåííûõ îïåðàöèé äëÿ âîññòàíîâëåíèÿ ÍÄÑ.
- * Íîâûå ïðàâèëà äëÿ ïðåäîñòàâëåíèÿ áàíêîâñêîé ãàðàíòèè äëÿ ïðèìåíåíèÿ çàÿâèòåëüíîãî ïîðÿäêà âîçìåùåíèÿ ÍÄÑ.
- 2. Ñîñòàâëÿåì îò÷åòíîñòü ïî ÍÄÑ. Àíàëèç ñïîðíûõ ñèòóàöèé ïî ðåçóëüòàòàì íàëîãîâûõ ïðîâåðîê ñ ó÷åòîì àðáèòðàæíîé ïðàêòèêè. Êàìåðàëüíàÿ ïðîâåðêà íàëîãîâîé äåêëàðàöèè ïî ÍÄÑ.
- 3. Íàëîã íà ïðèáûëü.
- * Èçìåíåíèÿ, ïðèìåíÿåìûå â 2011ã.: íîâûå âèäû äîõîäîâ, íå ó÷èòûâàåìûå äëÿ öåëåé íàëîãîîáëîæåíèÿ. Íîâûå âèäû ðàñõîäîâ íà ñòðàõîâàíèå, ó÷èòûâàåìûå ïðè èñ÷èñëåíèè íàëîãà íà ïðèáûëü. Ïîðÿäîê ïðèçíàíèÿ äîõîäîâ â âèäå ïîëó÷åííûõ ñóáñèäèé ïðè ïðèìåíåíèè ìåòîäà íà÷èñëåíèÿ è êàññîâîãî ìåòîäà. Ïîðÿäîê âåäåíèÿ íàëîãîâîãî ó÷åòà áþäæåòíûìè ó÷ðåæäåíèÿìè.
- * Èçìåíåíèÿ íà 2012ã.: èííîâàöèîííàÿ äåÿòåëüíîñòü áëàãîïðèÿòíûå óñëîâèÿ: ðàñøèðåí ïåðå÷åíü ðàñõîäîâ íà ÍÈÎÊÐ, ôîðìèðîâàíèå ðåçåðâà íà ÍÈÎÊÐ, ïîðÿäîê ïðèçíàíèÿ ðàñõîäîâ. Ïðèîáðåòàåì îáúåêòû ñ âûñîêîé ýíåðãåòè÷åñêîé ïðî÷íîñòüþ òðè ãîäà íàëîã íà èìóùåñòâî íå ïëàòèì. Íîâûå íàëîãîâûå ëüãîòû â ñôåðå áëàãîòâîðèòåëüíîñòè è äëÿ ÍÊÎ. Ïîðÿäîê îïðåäåëåíèÿ äîõîäîâ äëÿ èíîñòðàííîãî ïðåäñòàâèòåëüñòâà. Íîâûé ïîðÿäîê ñîîòâåòñòâèÿ öåí ñäåëêè ðûíî÷íûì öåíàì.
- 4. Ñîñòàâëÿåì îò÷åòíîñòü ïî íàëîãó íà ïðèáûëü. Êàê ïðàâèëüíî ñãðóïïèðîâàòü äàííûå íàëîãîâîãî ó÷åòà äëÿ èõ îòðàæåíèÿ â íàëîãîâîé äåêëàðàöèè. Íàëîãîâûé ó÷åò äîõîäîâ è ðàñõîäîâ ïî ñëîæíûì ñèòóàöèÿì õîçÿéñòâåííîé äåÿòåëüíîñòè. Àðáèòðàæíàÿ ïðàêòèêà ïðèìåíåíèÿ íîðì 25ãë.ÍÊ.
- 5. Îòâåòû íà âîïðîñû ó÷àñòíèêîâ ñåìèíàðà.
- Ñòîèìîñòü ó÷àñòèÿ: 8 000 ðóáëåé
- Èíôîðìàöèþ ìîæíî ïîëó÷èòü ïî òåëåôîíàì: (êîä Ìîñêâû) ×45_×095 \\\/// ××5-39.68
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