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Îïòèìèçàöèÿ íàëîãîîáëîæåíèÿ â õîëäèíãîâûõ ñòðóêòóðàõ: êàê ñíèçèòü ðàñõîäû è óâåëè÷èòü ïðèáûëü.
Îäíîäíåâíûé ñåìèíàð / 04.10.2011, ã. Ìîñêâà
Óçíàòü äoïîëíèòeëüíyþ èíôopìaöèþ è îôîðìèòü ðåãèñòðàöèþ ìîæíî ïo òåë.: (4 9 5) 585 06 42
Ïðîãðàììà îáó÷åíèÿ:
1. Ïîíÿòèå è ïðèíöèïû íàëîãîâîãî ïëàíèðîâàíèÿ: ïëàòèòü íàëîãè, íî íå ïåðåïëà÷èâàòü. Êàê ìîæíî è êàê íåëüçÿ îïòèìèçèðîâàòü íàëîãè ñ ó÷åòîì èçìåíåíèé çàêîíîäàòåëüñòâà, ñóäåáíîé ïðàêòèêè è òåíäåíöèé ðàçâèòèÿ ïðàâîïðèìåíåíèÿ. "×åðíûå", "ñåðûå" è "áåëûå" ñõåìû. "Ìåòîä õîëäèíãà" â íàëîãîâîì ïëàíèðîâàíèè. Ïîíÿòèå âèðòóàëüíîãî õîëäèíãà êàê ñðåäñòâà íàëîãîâîãî ïëàíèðîâàíèÿ. Ðàöèîíàëüíîå ïîñòðîåíèå ôèíàíñîâûõ ïîòîêîâ è äîãîâîðíûõ îòíîøåíèé â õîëäèíãå ÷åðåç ðàçäåëåíèå îáîðîòîâ, êàïèòàëà (ïðèáûëè), àêòèâîâ, ïåðñîíàëà, îòíîøåíèé ñ êîíòðàãåíòàìè è ðèñêîâ. Ýëåìåíòû õîëäèíãà – Îïåðàöèîííûå êîìïàíèè, Óïðàâëÿþùàÿ èëè ôèíàíñèðóþùàÿ êîìïàíèÿ (Êàçíà÷åéñòâî), Õðàíèòåëü àêòèâîâ, Òîðãîâûé äîì (Ñíàáæàþùàÿ èëè çàêóïî÷íàÿ îðãàíèçàöèÿ), Öåíòðû îáñëóæèâàíèÿ (Êàäðîâûå öåíòðû), ðèñê-ñòðóêòóðû è èõ ðîëè â íàëîãîâîì ïëàíèðîâàíèè.
2. Ìåòîäû ïëàíèðîâàíèÿ íàëîãà íà ïðèáûëü è ÍÄÑ â õîëäèíãàõ. Íèçêîíàëîãîâûå ñóáúåêòû (ÍÍÑ):
- ñóáúåêòû ñïåöèàëüíûõ íàëîãîâûõ ðåæèìîâ – ÅÍÂÄ è ÓÑÍ, â ò.÷. ïàòåíòíàÿ ñèñòåìà, à òàêæå ñóáúåêòû ÓÑÍ èç "íèçêîíàëîãîâûõ" ðåãèîíîâ, ãäå ââåäåíà ìèíèìàëüíàÿ ñòàâêà åäèíîãî íàëîãà ïðè îáúåêòå "äîõîäû ìèíóñ ðàñõîäû" (5-7%) íà âñå èëè ïî÷òè íà âñå âèäû äåÿòåëüíîñòè, à òàêæå ïðîñòîå òîâàðèùåñòâî ñ èõ ó÷àñòèåì;
- çàðóáåæíûå îôôøîðû èëè ñâÿçàííûå ñ íèìè êîìïàíèè-íåðåçèäåíòû èç ðåñïåêòàáåëüíûõ þðèñäèêöèé;
- ýêçîòè÷åñêèå âàðèàíòû: ÈÏ íà îáùåé ñèñòåìå, ôèçëèöà (ïðè óñëîâèè íåñèñòåìàòè÷íîñòè èçâëå÷åíèÿ äîõîäà), "èíâàëèäíûå" ñòðóêòóðû, óáûòî÷íûå ïðåäïðèÿòèÿ è ôèðìû, èìåþùèå ïåðåïëàòó ÍÄÑ.
3. "Íåäîáðîñîâåñòíûå íàëîãîïëàòåëüùèêè" è êîíòàêòèðóþùèå ñ íèìè ðèñê-ñòðóêòóðû: êàê íåëüçÿ "îïòèìèçèðîâàòü".
4. Ïðèíöèïèàëüíàÿ íåâîçìîæíîñòü ýêîíîìèè ÍÄÑ "áåëûìè" ñõåìàìè è ñëó÷àè, êîãäà ýòî âñå æå âîçìîæíî.
5. Ñïîñîáû ïåðåíîñà íàëîãîîáëàãàåìîé áàçû ïî íàëîãó íà ïðèáûëü íà íèçêîíàëîãîâûõ ñóáúåêòîâ:
- íåôèêòèâíûå óñëóãè, ðàáîòû;
- âûïëàòà ïðîöåíòîâ ïî äîëãîâûì îáÿçàòåëüñòâàì. Âêëþ÷åíèå ïðîöåíòîâ â ðàñõîäû â ëþáîì ðàçìåðå;
- ïëàòåæè çà èñïîëüçîâàíèå è îáñëóæèâàíèå îáúåêòîâ îñíîâíûõ ñðåäñòâ è íåìàòåðèàëüíûõ àêòèâîâ, â ò.÷. ôðàí÷àéçèíãîâûå;
- øòðàôíûå ñàíêöèè, âîçìåùåíèå óáûòêîâ, âêëþ÷àÿ äåìåðåäæ è ïðî÷èé ïðîñòîé;
- ïëàòåæè çà óâåëè÷åííûé ñðîê è/èëè îáúåì ãàðàíòèéíûõ îáÿçàòåëüñòâ;
- ïëàòà çà çàëîã èëè ïîðó÷èòåëüñòâî, äåëüêðåäåðå;
- ìåõàíèçì òðàíñôåðòíûõ öåí.
6. Óñëîâèÿ ïðèìåíåíèÿ ñõåì: Íåïðèòâîðíûé õàðàêòåð çàêëþ÷àåìûõ ñäåëîê. Ýêîíîìè÷åñêàÿ öåëåñîîáðàçíîñòü ðàñõîäîâ ("äåëîâàÿ öåëü", "ëåãåíäà", îòñóòñòâèå äóáëèðóþùèõñÿ ôóíêöèé). Ãðàìîòíîå îáîñíîâàíèå òðàíñôåðòíûõ öåí. Íåàôôèëèðîâàííîñòü, ïðÿìûå è êîñâåííûå ïðèçíàêè àôôèëèðîâàííîñòè, åå íåãàòèâíûå ïîñëåäñòâèÿ è êîãäà îíà äîïóñòèìà; "èñêóññòâåííîå äðîáëåíèå áèçíåñà ñ öåëüþ óêëîíåíèÿ îò óïëàòû íàëîãîâ" (ïîäõîä "êàê ê ÞÊÎÑó"); "äåëîâûå öåëè", îáîñíîâûâàþùèå äåëåíèå áèçíåñà. Ñàìîñòîÿòåëüíîñòü íèçêîíàëîãîâûõ ñóáúåêòîâ.
7. Áåçíàëîãîâûå ñïîñîáû ïåðåäà÷è äåíåæíûõ ñðåäñòâ â õîëäèíãå. Çàéìû è àíàëîãè÷íûå èì äîãîâîðû êàê ñïîñîá âîçâðàòíîãî ðåôèíàíñèðîâàíèÿ – ïðåèìóùåñòâà è íåäîñòàòêè, ðèñê âåäåíèÿ íåçàêîííîé áàíêîâñêîé äåÿòåëüíîñòè. Ðåôèíàíñèðîâàíèå è êàïèòàëèçàöèÿ ïðèáûëè ïðåäïðèÿòèÿ (õîëäèíãà) ÷åðåç óñòàâíîé êàïèòàë, áåçâîçìåçäíóþ ïåðåäà÷ó èìóùåñòâà èëè äîáàâî÷íûé êàïèòàë. Ñò. 27 Çàêîíà "Îá ÎÎÎ". Äðóãèå ñïîñîáû áåçâîçâðàòíîãî ðåôèíàíñèðîâàíèÿ.
8. Ïðîñòîå òîâàðèùåñòâî ñóáúåêòîâ óïðîùåííîé ñèñòåìû íàëîãîîáëîæåíèÿ, â ò.÷. èç "íèçêîíàëîãîâûõ" ðåãèîíîâ. Íóæíî èëè íåò ïëàòèòü ÍÄÑ? Ïåðåíîñ ïðèáûëè òîâàðèùåñòâà íà íèçêîíàëîãîâûõ ñóáúåêòîâ (ÓÑÍ 6%, ÅÍÂÄ, îôôøîð è äð.). Îòñðî÷êà óïëàòû íàëîãà ïðè íåïåðåäà÷å ïðèáûëè íà ñ÷åòà òîâàðèùåé. Âîçìîæåí ëè îáõîä ñ ïîìîùüþ ïðîñòîãî òîâàðèùåñòâà ïðàâèë íàëîãîâîãî ó÷åòà (ãë. 25 ÍÊ) è îãðàíè÷åíèé ãë. 26.2 ÍÊ ÐÔ â ÷àñòè ïåðå÷íÿ çàòðàò?
9. Ýêîíîìèÿ ÍÄÑ â ïðîèçâîäñòâå, âûïîëíåíèè ðàáîò, îêàçàíèè óñëóã ÷åðåç ðàçäåëåíèå ôèíàíñîâûõ ïîòîêîâ "ñ ÍÄÑ" è "áåç ÍÄÑ". Îãðàíè÷åíèå èñïîëüçîâàíèÿ: ïîêóïàòåëè/çàêàç÷èêè, íå íóæäàþùèåñÿ â âû÷åòå ÍÄÑ, êàê èõ âûÿâèòü èëè ñîçäàòü èñêóññòâåííî.
10. Ñîçäàíèå ðàöèîíàëüíîé ôèíàíñîâîé è îðãàíèçàöèîííîé õîëäèíãîâîé ñòðóêòóðû, ñõåìû òîâàðíî-ôèíàíñîâûõ ïîòîêîâ è äîãîâîðíûõ îòíîøåíèé õîëäèíãà. Îïåðàòèâíîå ðàñïðåäåëåíèå íàëîãîâîé íàãðóçêè ìåæäó ó÷àñòíèêàìè õîëäèíãà. Ðåàëüíûé ïðèìåð êîìïëåêñíîãî íàëîãîâîãî ïëàíèðîâàíèÿ â õîëäèíãàõ.
11. Ïðèíöèïû íàëîãîâîãî ïëàíèðîâàíèÿ èñïîëüçîâàíèÿ îñíîâíûõ ñðåäñòâ. Ôîðìèðîâàíèå õîëäèíãîâîé ñòðóêòóðû äëÿ öåëåé ìèíèìèçàöèè íàëîãîîáëîæåíèÿ èìóùåñòâà. "Õðàíèòåëü àêòèâîâ" (ëèöî – ñîáñòâåííèê èìóùåñòâåííîãî êîìïëåêñà). Íèçêîíàëîãîâûå è áåçíàëîãîâûå ñïîñîáû ïåðåäà÷è èìóùåñòâà "Õðàíèòåëþ àêòèâîâ".
12. Ïðèíöèïû íàëîãîâîãî ïëàíèðîâàíèÿ (îïòèìèçàöèè) âûïëàòû çàðàáîòíîé ïëàòû â õîëäèíãå. Äèâèäåíäíûå ñõåìû – çàìåíà âûïëàòû çàðïëàòå íà "óïðîùåíêå"? Äîãîâîðû ñ ïðåäïðèíèìàòåëåì: âîçìåçäíîãî îêàçàíèÿ óñëóã, âûïîëíåíèÿ ðàáîò, àãåíòñêèé, òðàíñïîðòíûå óñëóãè, ìåõàíèçì òðàíñôåðòíûõ öåí, øòðàôíûå ñàíêöèè, àðåíäà è ïð. Ðàñ÷åòû ýôôåêòèâíîñòè. Êðàòêèé îáçîð äðóãèõ (êîìïåíñàöèîííûõ, ïðîöåíòíûõ è ïðî÷èõ) ñõåì âûïëàòû íèçêîíàëîãîâîãî äîõîäà.
13. Âñòðàèâàíèå èíîñòðàííûõ (â ò.÷. íèçêîíàëîãîâûõ) êîìïàíèé â ñòðóêòóðó ðîññèéñêèõ õîëäèíãîâ. Çàùèòà âëàäåíèÿ è ñêðûòèå ñîáñòâåííèêà, óõîä îò àôôèëèðîâàííîñòè, èñïîëüçîâàíèå äëÿ îïòèìèçàöèè íàëîãà íà ïðèáûëü: òðàäèöèîííûå (òîðãîâëÿ, ïðîöåíòû, äèâèäåíäû, ðîÿëòè, óñëóãè, è ò.ï.) è íåòðàäèöèîííûå ñõåìû (ïðîñòîå òîâàðèùåñòâî, àãåíòñêèå). Âûáîð þðèñäèêöèé.
14. Îáçîð èçìåíåíèé íàëîãîâîãî çàêîíîäàòåëüñòâà â 2011 ã., êàê îíè ïîâëèÿëè íà íàëîãîâûå ñõåìû. Îòâåòû íà âîïðîñû.
Âðåìÿ ïðîãðàììû: ñ 10:00 äî 17:00 (c ïåpåpûâoì ía îáåä è êîôå-ïaóçy).
Ñåìèíàð ïðîâîäèòñÿ â Ìîñêâå.
Öåíà oáy÷åíèÿ: 9 ÎOO pyá. âêëþ÷àÿ ÍÄÑ.
B ñòîèìîñòü îáó÷åíèÿ âxoäèò: ðàáî÷èé ìàòåðèàë êîôå-ïaóça, îáåä.
Äëÿ ó÷àñòèÿ â îáó÷åíèè íeîáõîäèìî oòïpàâèòü íaì ïî ôàêcy: ðeêâèçèòû îðãaíèçaöèè, òåìy è äaòó ceìèíàpa, ïoëíîe ÔÈO y÷añòíèêîâ, êîíòàêòíûé òeëeôoí è ôaêc.
Ïîëy÷èòü äoïîëíèòeëüíyþ èíôopìaöèþ è çàpeãècòðèpîâàòücÿ ìîæíî ïo òåëåôîíó: (4-9-5) 585-06-42
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