Семинар "Актуальные вопросы в области бухгалтерского учета и налогообложения - к бухгалтерской отчетности за 1-е полугодие 2005 года".

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06/07/2005

5 июля 2005 года в конференц-зале Владимирской книжной типографии на Октябрьском проспекте, 7 состоялся семинар.

Рассмотренные вопросы:

1. Поправки во 2 часть НК РФ, внесенные Федеральным законом №58-ФЗ от 06.06.2005:

  • узаконены расходы за услуги вневедомственной охраны;
  • появились расходы по ТМЦ, выявленным при инвентаризации, и ТМЦ, полученным при демонтаже основных средств, при их дальнейшей реализации или списании в производство;
  • разрешено использовать ранее утвержденные нормы естественной убыли;
  • изменился порядок признания расходов на НИОКР;
  • изменилось условие переноса убытков на будущее;
  • перечень прямых расходов – на усмотрение налогоплательщика;
  • налогоплательщики, оказывающие услуги, – без "незавершенки";
  • порядок распределения прямых расходов на остатки НЗП – в учетную политику и др.

2. Другие (прочие) вопросы:

  • НДС при выплате компенсации увольняемым работникам;
  • определение среднегодовой (средней) стоимости имущества, по которому амортизация не начисляется;
  • применение ККТ в случае ее исключения из государственного реестра;
  • бухгалтерский и налоговый учет предмета лизинга;
  • применение НДС при экспорте товаров по операциям, не облагаемым этим налогом;
  • порядок учета в целях налогообложения прибыли амортизации по реконструированным или модернизированным объектам;
  • порядок учета в целях налогообложения прибыли операции прощения учредителем долга дочерней организации;
  • приостановление действия абзацев 9 и 10 Письма ФНС России от 09.02.2005 №ММ-6-21/97 "Об администрировании отдельных платежей за пользование природными ресурсами в 2005 году".
Лекторы: специалисты ООО АКЦ "Консуэло".

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