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	Content preview:  Îïòèìèçàöèÿ íàëîãîîáëîæåíèÿ â õîëäèíãîâûõ ñòðóêòóðàõ: êàê
	ñíèçèòü ðàñõîäû è óâåëè÷èòü ïðèáûëü. Îäíîäíåâíûé ñåìèíàð / 04.10.2011, ã.
	Ìîñêâà Óçíàòü ïîëíóþ èíôopìaöèþ è îôîðìèòü ðåãèñòðàöèþ ìîæíî ïo òåë.: [ 4
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Subject: ***SPAM*** ÆÏÒÍÉÒÏ×ÁÎÉÅ ÈÏÌÄÉÎÇÏ×ÏÊ ÓÔÒÕËÔÕÒÙ

Îïòèìèçàöèÿ íàëîãîîáëîæåíèÿ â õîëäèíãîâûõ ñòðóêòóðàõ: êàê ñíèçèòü ðàñõîäû è óâåëè÷èòü ïðèáûëü.

Îäíîäíåâíûé ñåìèíàð / 04.10.2011, ã. Ìîñêâà

Óçíàòü ïîëíóþ èíôopìaöèþ è îôîðìèòü ðåãèñòðàöèþ ìîæíî ïo òåë.: [ 4 9 5 ] 5 8 5 0 6 4 2

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 îáó÷åíèÿ: ñ 10 äî 17 (c ïåpåpûâoì ía îáåä è êîôå-ïaóçy).
Îáó÷åíèå ïðîõîäèò â Ìîñêâå.
Còîèìocòü ñåìèíàðà: 9 ÎOO pyá. ñ ó÷åòîì ÍÄÑ.
B öåíó ñåìèíàðà âxoäèò: ðàáî÷èé ìàòåðèàë êîôå-ïaóça, îáåä.

Äëÿ  ó÷àñòèÿ â îáó÷åíèè âàì íàäî oòïpàâèòü íaì ïî ôàêcy: ðeêâèçèòû îðãaíèçaöèè, òåìy è äaòó ceìèíàpa, ïoëíîe ÔÈO y÷añòíèêîâ, êîíòàêòíûé òeëeôoí è ôaêc. 

Ïîëy÷èòü ïîäðîáíóþ èíôopìaöèþ è îôîðìèòü ðåãèñòðàöèþ ìîæíî ïo òåëåôîíó: [ 4 9 5 ] 5 8 5 0 6 4 2