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Минимизация рисков и оптимизация действий при организации международных перевозок грузов
by Все о международных перевозках 13 Aug '09

13 Aug '09

Devятнаdцатоgо аvгycта 2009 г. Действующие конвенции в области международных перевозок грузов   (495) 742-9l-98; (Ч95) 792\2I22/   Цель: Ознакомится с действующими конвенциями в области международных перевозок. Помочь участникам ВЭД избежать ошибок при выполнении международных перевозок грузов. Минимизировать риски и оптимизировать действия при организации доставки товаров различными видами транспорта.   Программа мероприятия: Правовое регулирование международных перевозок грузов Конвенция о договоре международной перевозки грузов - КДПГ. Таможенная конвенция о международной перевозке грузов с применением книжки МДП (Конвенция МДП). Соглашения о международном железнодорожном грузовом сообщении (СМГС). Международная Конвенция об унификации некоторых правил о коносаменте (Гаагские правила). Договор транспортной экспедиции. Права и обязанности грузоотправителей, грузополучателей, перевозчиков и экспедиторов согласно базисным условиям поставки - ИНКОТЕРМС-2000. Международные транспортные коридоры. Контейнерная транспортная система. Операции с грузами и таможенные формальности в пунктах пропуска. Внутренний и международный таможенный транзит. Особенности таможенного оформления товаров перевозимых различными видами транспорта. Оптимизация операций и минимизация рисков при перевозках. Страхование международных перевозок. Cтоимоcть: 7 500 руб. Вся информация по тел: (495) 742-девяносто один-98, 792 2I 22   SLM9GV369

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by Georgina Love 13 Aug '09

13 Aug '09

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Re: Two convicted in U.K. for refusal to decrypt data
by R.A. Hettinga 13 Aug '09

13 Aug '09

Begin forwarded message:

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Счета-фактуры - кардинальные изменения
by Кардинальные изменения - счета-фактуры 13 Aug '09

13 Aug '09

СЧЕТА-ФАКТУРЫ, КНИГИ ПОКУПОК И ПРОДАЖ √ НОВЫЕ ПРАВИЛА с 9 июня 2009 года Постановление Правительства РФ от 26 мая 2009 г. N 451"О внесении изменений в Постановление РФ ╧ 914" Обзор изменений в НДС с 1 января 2009 года. Ответы на любые вопросы по НДС По вопpоcам подробной информации и pегucтаpацuu обpащайтеcь по тел: (Ч95) 7Ч2-91-98, 445..ЧО..девять пять 18 Aвгycтa 2ОО9 г. Цель: Изучить последние изменения, затрагивающие счета-фактуры, книги покупок и продаж на основе Постановления Правительства РФ от 26 мая 2009 ╧ 451. Программа: Нововведения и спорные вопросы об изменениях, затрагивающих счета-фактуры, книги покупок и продаж на основе Постановления Правительства РФ от 26 мая 2009 ╧ 451. Дата вступления в силу изменений от 26 мая 2009 года Постановления РФ ╧ 914 и какие счета- фактуры надо переделать в связи с этим. Счета-фактуры на перечисленную сумму оплаты в счет предстоящих поставок. Когда в книге покупок не регистрируются счета-фактуры. Составление и регистрация счета-фактуры налоговыми агентами. Новая дата выписки счета-фактуры комиссионером (агентом) покупателю. Как по-новому пишется наименование грузоотправителя. Обязательные прочерки. Реквизиты (номер и дата составления) платежно-расчетного документа. Как правильно писать наименования поставляемых товаров (описание работ, услуг), имущественных правУказание расчетной суммы НДС. Счета-фактуры на авансы выданные.В каких случаях составляется счет-фактура, и когда опасно обходится без счетов-фактур. Обязательность, сроки составления и выставления счета-фактуры на авансы выданныеСложности документооборота счетов-фактур на авансы выданные. Как═ документооборот возвращается в далекое прошлое. Условия принятия к вычету НДС по счетам-фактурам на аванс. Рекомендации официальных органов по оформлению счетов-фактур на авансы выданные и по зачету НДС на основании этих счетов-фактур. Новые нюансы ведения книги покупок: При предоплате (в том числе по облагаемым и необлагаемым НДС операциям). Возможность отказа покупателя от применения вычетов по авансовым счетам-фактурамПозиция официальных органов.При неденежных формах расчета. Налоговыми агентами. При изменении условий или расторжении договора. Исключения из обязательной регистрации счетов-фактур в книге покупок. Изменения в порядке ведения книги продаж (налоговыми агентами, при безденежных формах расчета, по авансовым счетам-фактурам, при изменении условий или расторжении договора). Уточнения в порядке заполнения счетов-фактур (в т.ч. авансовых) налоговыми агентами, по выполненным работам, оказанным услугам, при безденежных формах расчетов. Когда составление авансовых счетов-фактур необязательно. Позиция Минфина России. Рекомендации Минфина России по составлению авансовых счетов - фактур и их регистрации в книге покупок и продаж. Посреднические договоры (поручения, агентские, комиссии): Корректировка порядка ведения журналов учета полученных и выставленных счетов-фактур поверенными, агентами и комиссионерами по посредническим договорам (в том числе предусматривающим предоплату): при реализации товаров (работ, услуг, имущественных прав) - доверителем, принципалом, комитентом, поверенным, агентом,═ комиссионером; по приобретенным товарам (работам, услугам), имущественным правам - доверителем, принципалом, комитентом, поверенным, агентом,═ комиссионером. Новый порядок═ заполнения счетов-фактур (в том числе и авансовых) комитентами (принципалами) и комиссионерами (агентами). Документооборот у посредника. Схема документооборота авансовых счетов-фактур у посредника. Документооборот у комитента, принципала и доверителя. Схема документооборота авансовых счетов-фактур у комитента, доверителя и принципалаПорядок регистрации в книге покупок и продаж счетов-фактур (в том числе авансовых) по посредническим договорам. Бартерные сделки - большие налоговые риски. Обзор последних изменений по НДС и арбитражная практика Cтоимоcть: 5300 руб. Информацию можно получить по телефонам: (495) 742.9I 98 (Ч95) 4Ч5-4О/95 NGZNTZ

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by Adela Atkinson 13 Aug '09

13 Aug '09

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by Karina Smiley 13 Aug '09

13 Aug '09

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13 Aug '09

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13 Aug '09

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by Merrill Lusk 13 Aug '09

13 Aug '09

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Tax Withholding and a Separate Payroll Tax Hide the True Burden of Government
by R.A. Hettinga 13 Aug '09

13 Aug '09

...It's one thing, of course, to just pass a law. Laws only reflect what's physically possible to do, and once done, they're rarely undone. It's another thing entirely for technology to make a whole category of law obsolete. Ever since Hollerith, governments have been able to forcibly withhold an individual's earnings or purchase and sale proceeds for taxation because -- like the proverbial dog -- they can. Humanity won't be rid of taxation on book-entry transactions like those for labor, assets, goods and services until we have the technology to make it obsolete. We're close, we've been "close" since the middle 1980's, but we won't be there yet until the economics of digital bearer settlement, not just the existence of the technology itself, make it possible. Maybe, in light of the last year's events, we now have some more incentive? Cheers, RAH ------- <http://online.wsj.com/article/SB10001424052970204313604574328273572673730.ht ml?mod=djemEditorialPage#printMode > The Wall Street Journal OPINION AUGUST 13, 2009, 12:18 A.M. ET Tax Withholding Is Bad for Democracy So is the payroll tax. End them both and voters will have a healthier understanding of the government burden. By CHARLES MURRAY America is supposed to be a democracy in which we're all in it together. Part of that ethos, which has been so essential to the country in times of crisis, is a common understanding that we all pay a share of the costs. Taxes are an essential ingredient in the civic glue that binds us together. Our democracy is corrupted when some voters think that they won't have to pay for the benefits their representatives offer them. It is corrupted when some voters see themselves as victims of exploitation by their fellow citizens. By both standards, American democracy is in trouble. We have the worst of both worlds. The rhetoric of the president tells the public that the rich are not paying their fair share, undermining the common understanding from the bottom up. Meanwhile, the IRS recently released new numbers on who pays how much taxes, and those numbers tell the people at the top that they're being exploited. Let's start with the rich, whom I define as families in the top 1% of income among those who filed tax returns. In 2007, the year with the most recent tax data, they had family incomes of $410,000 or more. They paid 40% of all the personal income taxes collected. Yes, you read it right: 1% of American families paid 40% of America's personal taxes. The families in the rest of the top 5% had family incomes of $160,000 to $410,000. They paid another 20% of total personal income taxes. Now we're up to three out of every five dollars in personal taxes paid by just five out of every 100 American families. Turn to the bottom three-quarters of the families who filed income tax returns in 2007not just low-income families, but everybody with family incomes below $66,500. That 75% of families paid just 13% of all personal income taxes. Scott Hodge of the Tax Foundation has recast these numbers in terms of a single, stunning statistic: The top 1% of American households pay more in federal taxes than the bottom 95% combined. My point is not that the rich are being bled dry. The taxes paid by families in the top 1% amounted to 22% of their adjusted gross income, not a confiscatory rate. The issue is that it is inherently problematic to have a democracy in which a third of filers pay no personal income tax at all (another datum from the IRS), and the entire bottom half of filers, meaning those with adjusted gross incomes below $33,000, have an average tax rate of just 3%. This deforms the behavior of everyonethe voters who think they aren't paying for Congress's latest bright idea, the politicians who know that promising new programs will always be a winning political strategy with the majority of taxpayers who don't think they have to pay for them, and the wealthy who know that the only way to get politicians to refrain from that strategy is to buy them off. For once, we face a problem with a solution that costs nothing. Most families who pay little or no personal income taxes are paying Social Security and Medicare taxes. All we need to do is make an accounting change, no longer pretending that payroll taxes are sequestered in trust funds. Fold payroll taxes into the personal tax code, adjusting the rules so that everyone still pays the same total, but the tax bill shows up on the 1040. Doing so will tell everyone the truth: Their payroll taxes are being used to pay whatever bills the federal government brings upon itself, among which are the costs of Social Security and Medicare. The finishing touch is to make sure that people understand how much they are paying, which is presently obscured by withholding at the workplace. End withholding, and require everybody to do what millions of Americans already do: write checks for estimated taxes four times a year. Both of those simple changes scare politicians. Payroll taxes are politically useful because low-income and middle-income taxpayers don't complain about what they believe are contributions to their retirement and they think, wrongly, that they aren't paying much for anything else. Tax withholding has a wonderfully anesthetizing effect on people whose only income is a paycheck, leaving many of them actually feeling grateful for their tax refund check every year, not noticing how much the government has taken from them. But the politicians' fear of being honest about taxes doesn't change the urgent need to be honest. The average taxpayer is wrong if he believes the affluent aren't paying their fair sharethe top income earners carry an extraordinary proportion of the tax burden. High- income earners are wrong, too, about being exploited: Take account of payroll taxes, and low-income people also bear a heavy tax load. End the payroll tax, end withholding, and these corrosive misapprehensions go way. We will once again be a democracy in which we're all in it together, we all know that we're all paying a share, and we are all aware how much that share is. Mr. Murray is a resident scholar at the American Enterprise Institute. His most recent book, "Real Education: Four Simple Truths for Bringing America's Schools Back to Reality," will be out in paperback later this month (Three Rivers).

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