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	Content preview:  Ïîðÿäîê ïîäãîòîâêè áóõãàëòåðñêîé è íàëîãîâîé îò÷åòíîñòè çà
	9 ìåñÿöåâ 2011 ã. Îäíîäíåâíûé ñåìèíàð / 29 ñåíòÿáðÿ, ã. Ìîñêâà Óçíàòü íåîáõîäèìóþ
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Subject: ***SPAM*** óÌÏÖÎÙÅ ×ÏÐÒÏÓÙ ÐÏÄÇÏÔÏ×ËÉ ÏÔÞÅÔÎÏÓÔÉ ÚÁ 9 ÍÅÓÑÃÅ×

Ïîðÿäîê ïîäãîòîâêè áóõãàëòåðñêîé è íàëîãîâîé îò÷åòíîñòè çà 9 ìåñÿöåâ 2011 ã.

Îäíîäíåâíûé ñåìèíàð / 29 ñåíòÿáðÿ, ã. Ìîñêâà

Óçíàòü íåîáõîäèìóþ èíôopìaöèþ è îôîðìèòü ðåãèñòðàöèþ ìîæíî ïo ò/ô: (4 9 5) 5 8 5 0 6 4 2

Ïðîãðàììà ñåìèíàðà: 

1. Âîïðîñû ôîðìèðîâàíèÿ áóõãàëòåðñêîé îò÷åòíîñòè çà äåâÿòü ìåñÿöåâ 2011 ãîäà. 
 •Ïðèêàç Ìèíôèí ÐÔ îò 02.07.2010 N 66í "Î ôîðìàõ áóõãàëòåðñêîé îò÷åòíîñòè îðãàíèçàöèé".
•Îñîáåííîñòè ó÷åòà îñíîâíûõ ñðåäñòâ, íåîòäåëèìûõ óëó÷øåíèé â àðåíäîâàííûå îáúåêòû, îáúåêòîâ íåäâèæèìîãî èìóùåñòâà â ñîîòâåòñòâèè òðåáîâàíèÿìè ÏÁÓ 6/01 «Ó÷åò îñíîâíûõ ñðåäñòâ» (è èçìåíåíèÿìè Ïðèêàçîì  Ìèíôèíà ÐÔ îò 24.12.2010 N 186í).
•Ó÷åò íåìàòåðèàëüíûõ àêòèâîâ (ÍÌÀ) â ñîîòâåòñòâèè ñ ÏÁÓ 14/2007 «Ó÷åò íåìàòåðèàëüíûõ àêòèâîâ» è Ãðàæäàíñêèì Êîäåêñîì ÐÔ.
•Ïðèìåíåíèå ÏÁÓ 17/02 "Ó÷åò ðàñõîäîâ íà íàó÷íî-èññëåäîâàòåëüñêèå, îïûòíî-êîíñòðóêòîðñêèå è òåõíîëîãè÷åñêèå ðàáîòû", ÏÁÓ 13/2000 "Ó÷åò ãîñóäàðñòâåííîé ïîìîùè" è äðóãèõ â áóõãàëòåðñêîì ó÷åòå 2011 ãîäà, ÏÁÓ 18/02 «Ó÷åò ðàñ÷åòîâ ïî íàëîãó íà ïðèáûëü».
 
2. Èçìåíåíèÿ è óòî÷íåíèÿ â ïîðÿäêå ôîðìèðîâàíèÿ áóõãàëòåðñêîé îò÷åòíîñòè ñóáúåêòàìè ìàëîãî ïðåäïðèíèìàòåëüñòâà â 2011 ãîäó â ÷àñòè ïðèìåíåíèÿ ÏÁÓ 2/2008, ÏÁÓ 9/99, ÏÁÓ 10/99, ÏÁÓ 15/2008, ÏÁÓ 1/2008 è äðóãèõ. 

3. Òðåáîâàíèÿ ê âåäåíèþ áóõãàëòåðñêîãî ó÷åòà è ñîñòàâëåíèþ áóõãàëòåðñêîé îò÷åòíîñòè â ñîîòâåòñòâèè ñ ïðèêàçîì îò 29 èþëÿ 1998 ã. N 34í ÎÁ ÓÒÂÅÐÆÄÅÍÈÈ ÏÎËÎÆÅÍÈß ÏÎ ÂÅÄÅÍÈÞ ÁÓÕÃÀËÒÅÐÑÊÎÃÎ Ó×ÅÒÀ È ÁÓÕÃÀËÒÅÐÑÊÎÉ ÎÒ×ÅÒÍÎÑÒÈ Â ÐÎÑÑÈÉÑÊÎÉ ÔÅÄÅÐÀÖÈÈ: ïîðÿäîê ðàñ÷åòà íåçàâåðøåííîãî ïðîèçâîäñòâà, îòðàæåíèÿ â ó÷åòå äåáèòîðñêèõ è êðåäèòîðñêèõ çàäîëæåííîñòåé, ôîðìèðîâàíèå äëÿ öåëåé áóõãàëòåðñêîãî ó÷åòà ðàçëè÷íûõ âèäîâ ðåçåðâîâ, îòðàæåíèÿ ðàñõîäîâ áóäóùèõ ïåðèîäîâ. 

4. Ïîðÿäîê èñïðàâëåíèÿ îøèáîê â áóõãàëòåðñêîì ó÷åòå â ñîîòâåòñòâèè ñ ÏÁÓ 22/2010 «Èñïðàâëåíèå îøèáîê â áóõãàëòåðñêîì ó÷åòå è îò÷åòíîñòè». 

5. Îò÷åòíîñòü ïî ÍÄÑ: 
 •Ïðàâèëüíîñòü è ñâîåâðåìåííîñòü îïðåäåëåíèÿ îáúåêòîâ íàëîãîîáëîæåíèÿ ÍÄÑ ïðèíÿòèå âû÷åòà ïî ÍÄÑ, ïðèìåíåíèå ñòàâêè «0» ïðîöåíòîâ ïî çàêðûòîìó ïåðå÷íþ óñëóã, ñâÿçàííûõ ñ ýêñïîðòîì è èìïîðòîì òîâàðîâ.
•Ïðàêòè÷åñêèå âîïðîñû èñ÷èñëåíèÿ ÍÄÑ, ïðåäñòàâëåííûå â Ïèñüìàõ Ìèíôèí ÐÔ, ÔÍÑ ÐÔ è ÓÔÍÑ ïî ÌÎ  â ÷àñòè: èñ÷èñëåíèÿ ÍÄÑ íàëîãîâûì àãåíòîì ïðè ïîëó÷åíèè óñëóã, ðàáîò îò èíîñòðàííûõ îðãàíèçàöèé; èñ÷èñëåíèÿ ÍÄÑ ñ ñóììû êîìïåíñàöèè, ïîëó÷åííîé èç áþäæåòà; âåäåíèÿ ðàçäåëüíîãî ó÷åòà ïðè îñóùåñòâëåíèè îïåðàöèé, îáëàãàåìûõ è íå îáëàãàåìûõ ÍÄÑ, ðåêîìåíäàöèè ôèíàíñîâûõ îðãàíîâ; ôîðìèðîâàíèÿ ñòîèìîñòè îáúåêòà íàëîãîîáëîæåíèÿ: âûïîëíåíèå ñòðîèòåëüíî-ìîíòàæíûõ ðàáîò ñîáñòâåííûìè ñèëàìè; îïåðàöèé ïî ïåðåäà÷å âåêñåëåé è äðóãèõ öåííûõ áóìàã, ïðè îñóùåñòâëåíèè ôèíàíñîâûõ âëîæåíèé â âèäå çàéìîâ; èñ÷èñëåíèÿ ÍÄÑ ñ óñëóã çàñòðîéùèêà, ïîäðÿä÷èêà, îñîáåííîñòè ïðèíÿòèÿ ÍÄÑ ê âû÷åòó ïðè ñäà÷å îáúåêòîâ ýòàïàìè èëè îáúåêò â öåëîì; èñ÷èñëåíèÿ ÍÄÑ àãåíòîì, êîìèññèîíåðîì, êîìèòåíòîì, ïîðÿäîê îôîðìëåíèÿ ñ÷åòîâ-ôàêòóð è îòðàæåíèÿ èõ â êíèãàõ ïîêóïîê, êíèãàõ ïðîäàæ; ïåðâè÷íîé óñòóïêå ïðàâ òðåáîâàíèÿ êîíòðàãåíòà, ðåàëèçàöèè èìóùåñòâåííûõ ïðàâ; è ïî äðóãèì îïåðàöèÿì.
•Ðàçúÿñíåíèÿ Ìèíôèí ÐÔ è ñëîæèâøàÿñÿ àðáèòðàæíàÿ ïðàêòèêà (Ïîñòàíîâëåíèÿ Ïðåçèäèóìà ÂÀÑ, Îïðåäåëåíèÿ ÂÀÑ, ÔÀÑ Ìîñêîâñêîãî îêðóãà) ïî âîïðîñàì ïðèíÿòèÿ ÍÄÑ ê âû÷åòó: ïî ðàáîòàì, ñâÿçàííûì ñ ëèêâèäàöèåé îáúåêòà îñíîâíîãî ñðåäñòâà; ïî îáúåêòàì íåäâèæèìîñòè; ïî âîññòàíîâëåííûì ñóììàì ÍÄÑ ïðè ïîëó÷åíèè èìóùåñòâà â êà÷åñòâå âêëàäà â óñòàâíûé êàïèòàë; ïî ðàñõîäàì, îïëà÷åííûì ÷åêàìè ÊÊÌ, ïî ðàñõîäàì, íîðìèðóåìûì ïðè èñ÷èñëåíèè íàëîãà íà ïðèáûëü; ïðè îòñóòñòâèè äîëæíîé îñìîòðèòåëüíîñòè ïðè âûáîðå êîíòðàãåíòà; ïî ïåðåîôîðìëåííûì, èñïðàâëåííûì ñ÷åòàì-ôàêòóðàì, ïîëó÷åííûì â áîëåå ïîçäíåì íàëîãîâîì ïåðèîäå; ïðè âîçâðàòå íåêà÷åñòâåííûõ òîâàðîâ è ïî äðóãèì îñíîâàíèÿì.
•Íîâûå ïðàâèëà èñ÷èñëåíèÿ ÍÄÑ â ñîîòâåòñòâèè Ôåäåðàëüíûì çàêîíîì îò 19.07.2011 N 245-ÔÇ: êîððåêòèðîâî÷íûå (îòðèöàòåëüíûå) ñ÷åòà-ôàêòóðû, âîññòàíîâëåíèå ÍÄÑ, ïîðÿäîê èñ÷èñëåíèÿ íàëîãîâîé áàçû ïðè óñòóïêå ïðàâà òðåáîâàíèÿ ïåðâîíà÷àëüíûì êðåäèòîðîì; ïðàâî íà ïðèìåíåíèå "ïðàâèëà î ïÿòè ïðîöåíòàõ" òîðãîâûìè îðãàíèçàöèÿìè; ÍÄÑ ñ êóðñîâûõ è ñóììîâûõ ðàçíèö è äðóãèå ïîïðàâêè, äåéñòâóþùèå ñ 1 îêòÿáðÿ 2011 ãîäà.
 
6. Îò÷åòíîñòü ïî íàëîãó íà ïðèáûëü: 
 •Ïðàêòè÷åñêèå âîïðîñû ðàñ÷åòà íàëîãà íà ïðèáûëü â ðàçúÿñíåíèÿõ Ìèíôèí ÐÔ, ÔÍÑ ÐÔ: â ÷àñòè ñòîèìîñòè ïðèîáðåòàåìûõ îñíîâíûõ ñðåäñòâ, îïðåäåëåíèÿ ñðîêà ïîëåçíîãî èñïîëüçîâàíèÿ ïî íåìàòåðèàëüíûì àêòèâàì, óñòàíîâëåíèÿ ïîðÿäêà óïëàòû àâàíñîâûõ ïëàòåæåé; ïîëó÷åíèÿ îðãàíèçàöèåé îò ó÷ðåäèòåëÿ äîïîëíèòåëüíûõ ñðåäñòâ íà ïîïîëíåíèå ÷èñòûõ àêòèâîâ, ïîðÿäêà óïëàòû íàëîãà ñ äîõîäîâ èíîñòðàííûõ îðãàíèçàöèé îò èñòî÷íèêîâ â ÐÔ, ïðèìåíåíèÿ ñòàâêè «0»% îðãàíèçàöèÿìè, îñóùåñòâëÿþùèìè îáðàçîâàòåëüíóþ èëè ìåäèöèíñêóþ äåÿòåëüíîñòü, íåâêëþ÷åíèÿ â ñîñòàâ äîõîäîâ íåâîñòðåáîâàííûõ äèâèäåíäû ïî èñòå÷åíèè ñðîêà èñêîâîé äàâíîñòè, óñòàíîâëåíèÿ ïîðÿäêà ó÷åòà ñóáñèäèé, ïîëó÷àåìûõ ñóáúåêòàìè ìàëîãî è ñðåäíåãî ïðåäïðèíèìàòåëüñòâà è ïî äðóãèì èçìåíåíèÿì; ó÷åòà ðàñõîäîâ íà äîáðîâîëüíîå ñòðàõîâàíèå (ïåíñèîííîå, ìåäèöèíñêîå ñòðàõîâàíèå); ó÷åòà äîõîäîâ è ðàñõîäîâ, îïëà÷åííûõ àâàíñîâûìè ïëàòåæàìè â èíîñòðàííîé âàëþòå â 2010 ãîäó è 2011 ãîäó; ó÷åòà ïîëó÷åííûõ ñóáñèäèé èç áþäæåòîâ ðàçíûõ óðîâíåé íà ðàçëè÷íîãî õàðàêòåðà ïðîãðàììû, ïîðÿäîê ó÷åòà â äîõîäàõ ñóáñèäèé, êîòîðûå ïîëó÷åíû îðãàíèçàöèÿìè êèíåìàòîãðàôèè, à òàêæå âóçàìè è êîìïàíèÿìè, ðåàëèçóþùèìè ïðîåêòû ïî ñîçäàíèþ âûñîêîòåõíîëîãè÷íîãî ïðîèçâîäñòâà (â ñîîòâåòñòâèè ñ Ôåäåðàëüíûì çàêîíîì îò 19.07.2011 N 245-ÔÇ); îïëàòà ðàáîòíèêàì ñóìì ïîñîáèé â ïîâûøåííîì ðàçìåðå è ó÷åò èõ äëÿ öåëåé íàëîãîîáëîæåíèÿ; ó÷åòà ñêèäîê, ïðåìèé äëÿ öåëåé íàëîãîîáëîæåíèÿ; ôîðìèðîâàíèÿ ðåçåðâà ïî ñîìíèòåëüíûì äîëãàì, ãàðàíòèéíîãî ðåçåðâà, íà âûïëàòó îòïóñêîâ; ó÷åòà ðàñõîäîâ ïî êîíòðîëèðóåìîé çàäîëæåííîñòè è ïî äðóãèì âèäàì ðàñõîäîâ.
•Àðáèòðàæíàÿ ïðàêòèêà (Ïîñòàíîâëåíèÿ Ïðåçèäèóìà ÂÀÑ, Îïðåäåëåíèÿ ÂÀÑ, ÔÀÑ Ìîñêîâñêîãî îêðóãà) ïî âîïðîñàì èñ÷èñëåíèÿ íàëîãà íà ïðèáûëü: îïðåäåëåíèå ïðÿìûõ è êîñâåííûõ ðàñõîäîâ ïðè âåäåíèè ðàçëè÷íûõ âèäîâ äåÿòåëüíîñòè; ïî ëèçèíãîâûì ïëàòåæàì è ïðè ðàñòîðæåíèè äîãîâîðîâ è âîçâðàòå ëèçèíãîâîãî èìóùåñòâà; ïîäòâåðæäåíèå ðåêëàìíûõ ðàñõîäîâ; àðåíäíûì ïëàòåæàì ïî íåçàðåãèñòðèðîâàííîìó äîãîâîðó; ïîäòâåðæäåíèÿ ðàñõîäîâ è ïðèìåíåíèå ïðèíöèïà äîëæíîé îñìîòðèòåëüíîñòè ïðè âûáîðå êîíòðàãåíòà; ó÷åò ïðîöåíòîâ ïî äîëãîâûì îáÿçàòåëüñòâàì (êðåäèòàì, çàéìàì) è äðóãèì âèäàì ðàñõîäîâ.
•Àíàëèç îøèáîê, ñâÿçàííûõ ñ çàïîëíåíèåì íàëîãîâîé äåêëàðàöèè ïî íàëîãó íà ïðèáûëü.


Âðåìÿ îáó÷åíèÿ: ñ 10 äî 17 (c ïåpåpûâoì ía îáåä è êîôå-ïaóçy).
Îáó÷åíèå ïðîâîäèòñÿ â Ìîñêâå.
Còîèìocòü oáy÷åíèÿ: 80OOðóáëåé ñ ÍÄÑ.
B ñòîèìîñòü ñåìèíàðà âêëþ÷åíî:  ðàáî÷èå äîêóìåíòû êîôå-ïaóça, îáåä.

Äëÿ påãècòðaöèè ía ñeìèíað íeîáõîäèìî oòïpàâèòü íaì ïî ôàêcy: ðeêâèçèòû îðãaíèçaöèè, òåìy è äaòó ceìèíàpa, ïoëíîe ÔÈO y÷añòíèêîâ, êîíòàêòíûé òeëeôoí è ôaêc. 


Óçíàòü íåîáõîäèìóþ èíôopìaöèþ è çàpeãècòðèpîâàòücÿ ìîæíî ïo òåë.: [495] 5 8 5 0 6 4 2