Семинар "Полугодовая бухгалтерская отчетность."

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04/07/2007

3 июля 2007 года в кабинете №30 на 2 этаже Городского Дворца культуры на площади Ленина по адресу: ул. Горького, 54, состоялся семинар.

Основные темы семинара:
1. Особенности составления полугодовой бухгалтерской отчетности.

2. НДС и налог на прибыль: последние разъяснения Минфина России и Федеральной налоговой службы, судебная практика, комментарии аудиторов.

Особенности исчисления НДС:

  • особенности возмещения НДС в 2007 году;
  • исчисление НДС при оплате уставного капитала;
  • исчисление НДС при реализации недвижимого имущества и по договорам, предусматривающим особый порядок перехода права собственности;
  • обязанность налогоплательщика восстанавливать НДС;
  • счет-фактура как основание для принятия НДС к вычету;
  • право на принятие НДС к вычету по аренде, в том числе при аренде имущества унитарного предприятия;
  • исчисление НДС при осуществлении расчетов посредством "взаимозачетов";
  • исчисление НДС при возврате товаров, при получении страховой выплаты;
  • есть ли право на вычет НДС при отсутствии документов или при отсутствии раздельного учета;
  • исчисление НДС в рамках договора комиссии (агентского договора), исчисление НДС налоговым агентом.
Особенности исчисления налога на прибыль:
  • порядок учета расходов по договорам гражданско-правового характера;
  • порядок распределения расходов в случае ведения деятельности, облагаемой ЕНВД;
  • учет компенсаций работникам, использующим собственное имущество в служебных целях;
  • учет расходов, связанных с получением кредитов, и доходов, связанных с предоставлением займов;
  • налогообложение выплат членам совета директоров;
  • порядок учета покупателем и продавцом скидок и бонусов, предоставляемых различными способами;
  • порядок учета расходов на мобильную связь;
  • условия признания расходов на маркетинг, информационно-консультационные услуги, рекламу;
  • экономическая обоснованность расходов.
Лекторы: специалисты ООО АКЦ  "Консуэло".

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