Tag: consulting

If the amount of depreciation is equal to or greater than the sum of monthly lease payments, the current lease payments during these periods is not repaid. After full repayment of the cost of the equipment in the tax accounting organization will recognize the monthly cost of leasing payments, but only part of the excess amount of lease over the initial cost of equipment in the tax account, previously fully included in the costs through depreciation. This follows from the norms of paragraph 5 of Article. (A valuable related resource: ClearSky Business). 252 of the Tax RF: The amounts reflected as an expense of taxpayers, can not be re-included in the composition of its expenditure. In the month of payment of the last lease payment in the tax allowance will be recognized as expenses in the total amount of lease payments. It remains to formalize property rights on the basis of the purchase agreement.

And here again the question arises of the redemption price. After all expenses the lessor, including the cost of equipment, its other costs, and as the income of lessor reimbursed the lessee in the lease payments. It is appropriate to use a symbolic purchase price of 1 ruble (dollar, euro, etc.), For the formal registration of the purchase agreement and transfer of ownership of the leased asset to the lessee, since the content of the lease agreement, which includes elements of the purchase agreement, the parties executed the agreement (leased transferred to the lessee, payment obligations are satisfied). It must be emphasized that the size of the redemption price in this case does not really matter. It may be called in a certain range of positive value close to zero, to a value equal to the lessor's costs associated with the acquisition of the leased asset.

In the latter case, in contracts (additional agreements) and the act of checking the calculations indicate that a credit redemption price of the previously accepted payments in the lease payments. The basis for such set-off provided by the provisions of Articles 625 and 624 of the Civil Code. Article 625 requires the application of the Civil Code, lease agreements in respect of the financial lease agreement, while Article 624 establishes the right of parties to the lease (financial lease) upon redemption of the leased property to agree to offset the previously paid rent in the purchase price. Point of view of the possibility of such set-off letter from the Russian Finance Ministry confirmed on July 7, 2006 03-04-15/131. In conclusion, we note that if the buyout price is set at a rate greater than the costs of the lessor, relating to acquisition and transfer of the lessee of the leased property, for example, if the redemption price is set equal to the sum of all lease payments, the lessee will not be able to take into account in the current tax deductions Lease payments since fiscal authorities are considering paying the redemption price of the advance payments related to the acquisition of depreciable assets that are not recognized as current expenses for the purposes of profits tax. In this case, the cost of the lease agreement can be recognized only depreciation, whose size is determined by the initial value of the property, which is significantly lower than the full amount lease payments. We believe that the above are exhausted problems of taxation of leasing transactions associated with the use of category purchase price.

Under current law, every business and individual entrepreneurs in Russia are obliged to cash payments in the sale of goods, works or services with check-out equipment (CCV). Also, organizations and individual entrepreneurs can carry out cash payments, in accordance with the order determined by the Government Russian Federation, without the use of CCPs in the case of providing services to the public, subject to the issuance of appropriate security forms. Organizations and individual entrepreneurs because of the specificity of its activity any features of its location, can produce cash payments without the use of CCPs in the implementation of certain activities: – Sales of newspapers and magazines, as well as related products in newspaper and magazine stands, provided that the share of the sale of newspapers and magazines in their trade is not less than 50 percent and an assortment of related products approved by the executive authorities of the Russian Federation. Allowance trading revenue from the sale of newspapers and magazines and from the sale of related products being separated – the sale of securities – sales of lottery tickets – selling tickets and passes for travel in the city public transport – to nutrition students and staff of secondary schools and equivalent educational institutions during the training sessions – trade in markets, fairs, exhibition centers, as well as other areas designated for trading, except for being in these places trade shops, pavilions, kiosks, tents, autoclave, auto shop, vans, buildings of container and other similarly equipped and provide the display and preservation of the goods trade places (premises and vehicles, including trailers and semitrailers), open-roofed stalls inside the market premises .

Trade in consumer goods – Krasnoyarsk small-scale trade in food and consumer goods (except for technically complex goods and food products, requiring certain conditions of storage and sales) with hand carts, baskets, trays (including protected from precipitation frames, upholstered with plastic wrap, canvas, tarpaulin) – Sales of passenger cars Train tea products in a range approved by the federal executive authority in the field of railway transport – on sale in rural areas (with the exception of the district centers and urban villages type) of medicines in the drugstore, located in midwifery posts; – trade stands ice cream and soft drinks on tap – beer trade of the tanks, kvass, milk, vegetable oil, live fish, kerosene, vegetables and melons – the reception from the population of glassware and salvage, except for scrap metal – including the selling of religious worship and religious literature, providing services for conducting religious rites and ceremonies in places of worship and the territory they cover, in other places, provided by religious organizations for these purposes, institutions and enterprises religious organizations registered in accordance with the legislation of the Russian Federation – on sale at a nominal value of government postage stamps (postage stamps and other marks, applied for postage), confirming the payment of postal services.. If you would like to know more about Kevin Johnson, then click here.

Our financial position may change during life, marital status, too, may change their place of residence may change, etc., but dharma – is the thing that will remain with us until the end of life. Therefore, dharma can rely on. It is a constant thing in our rapidly changing world. Why do many people do not know what to strive for in this life and what is their true calling? I believe that just because they really did not ask this question. If you ask yourself this question, the answer it can be found quite easily. You know very well what your unique talents.

No one knows you so well as yourself. You know better than anyone that you have a child most attracted to what people you are attracted than you admired, and what you were, are and will be the best. Even if you have someone say that it is not, and you believe it, still you know very well that you – is you. By the way, and what you have always envied your friends, classmates, colleagues at work? You perfectly know it! And in your life, for sure, there are things you do simply because you are good at it and you get a buzz from it, you forget about time and about everything. Who would that did not say, you still continue to do so because you like to do it, enjoy the process, please improve it. You can not get money for it, and you'll by and large do not care who that this thinks.

But as a rule, while others admire it, and you hesitate and think, what's wrong with that grand, it's so natural! It is natural for you! It is possible that while you consider it my duty to do something else – so what exactly is appreciated by your parents, the environment, so why trudge from your peers or those engaged than it is in your age and your position every "normal person". Even if you devote 8 hours 5 days a week hated the work, you still have something that you are doing there best of all, there is a problem, you decide the best, even if they are not directly related to your work. Ask your colleagues what they appreciate you? I am sure that the answers you please you! Because your community does not appreciate you for what you do through force, gritting his teeth, and for what you do with enthusiasm, humor and gusto. Maybe they just love you for what you interested to chat to some particular topic over a cup of coffee, or for what you are creating a special atmosphere in the team, or even for what you manage to do nothing at work and at the same time with unshakable confidence in his indispensability of each month go to the director and to demand higher wages)). Perhaps it is your quality of someone very much admired and inspiring! Look for their unique talents, skills and vision! If you are going to develop and demonstrate this add your charisma and confidence. And you are sure to attract into your life the right circumstances, the right people and useful knowledge that will help you do more of what you like, while creating value for others! And at some point you realize that you, in addition, more and not have to do anything that you are willing to pay money for it, gratitude and love!

Personnel issue of concern to many business leaders. Because, right hr policy – the basis of the success of the company. There is a natural demand for qualified professionals. Demand for highly skilled workers exceeds the supply. Every manager knows that a professional employee must have a college education and work experience, be proactive and stress. Such worker – the foundation of the company, it ensures success and increases competitiveness. As it is desirable that the employee had been psychologically stable, non-controversial, it is easy to get used to the team. Unfortunately a lot of staff less than the vacancies.

Natural way for many companies due to shortage of skilled workers for today is "growing" employees within the company. But this approach poses the head Another no less difficult question: how to select candidates? Succeed in some of its area, each capable of, but not everyone knows about it. Many people do not find their way and lost in life, doing that and do not like receiving for this work no more than the minimum required. And this is true, because they do it far from the summit. There is another category of people, those who followed the path of their abilities, but along the way as possible realization of potential. Typically, such people have an average wealth. Although among them there may be those who are still early in his career path, and they still have ahead of us: the success and prosperity, and respect for the company.