MS
MapT 2015
I~
npaKTH4eCKHH >t<ypHa/1 All.R 6yxra11repa
l'faAaeTcsi c 1994 roAa BhIXOAHT ABa paaa B Mecsi1:1
Yauaume, 'Ka'K npoBecmu 8 Mapma, 11mo6'bt npaaoHU'K aanOMHU.TtCSt BaM HaOO.Tt20 8MARTA.GLAVBUKH.RU
A
eu~e all.fl eac cneu,uaJ1bHbtii noaapox
om Cucme.ltbt Dwo6yx
CH ere Ma r11as6yx
NQ5, MapT 2015 ro,n;a OT Mym"LIHH pe,n;aKu;HH
C 8 MapTa,
JI106HM1>1e
meH~HHl>I!
10 rrpaBHJI
rroce:m;eH11sr 6yxranTep1111
XoTHM eKasaTb BaM orpoMHoe enaeH6o! 3a yMeHHe mo6HTb
HaKaHYJle
H IIOHHMaTb Hae, B KaKOM 6bI eoeTOHHHH Mhl HH HaxO,ll;HJIHeb.
8MapTa-
3a eMeJIOeTb ,n;ep.a rnTb Ha CBOHX xpynKHX .m:eHCKHX IIJie"<Jax
Ha rnyTO'IHOM
eeMbIO H :a;enyro KOMIIaHHIO, HHor,n;a HeCKOJibKO. 3a 6e33aBeT-
rrnaKaTe
HYIO rrpe,n;aHHOCTb HaM H CBOeli rrp o¢ecc1rn. 3a Kam,n;o,n;HeBHbie
B cepe)zyfHe
rro,n;BHrH B rrpHrOTOBJieHHH e,n;hI, MbITbe rrocy,n;hI H IIOMepma-
.»cypHana
HHH eeMeliHoro o-qara. 3a ,n;o6pomenaTeJibHOeTb, HesaypH,n;-
\...Z:
HbIH yM H Barny My,n;poeTb. 3a TO, "'ITO Bbl ,n;enaeTe Harny .iKH3Hb H Hae eaMHX ny-qrne H e"<IaeTJIHBee. Jiro6HM Bae sa Bee H npH ~
Ok
mo6oli rroro,n;e Ha yn11::a;e H B ,n;oMe. C8MapTa! Mym-ciHHbI mypHana «rnaB6yx».
_
_I /
/ -
o_ ~~?'~~
,,??
t? <:?.
~,,ta/61.
e;',,.~'""'"'
h<t c.#t/1q e 1~ 11.pciJW-«tt~~
C?f:?~~,.k~
'OLJq
~-
v%:'°<?'~_.e ~ ~
I(
JiaB6yx ·~ npaKrn~eCKHH >KYPHaJl Afl.R 6yxramepa
TO.lbKO
D 'HlpTe l b .1'1MU c I 99-1 ,...,,. B~urT 1 • JJNJt a ~'
8910ll 9438P
,Il;ocpoquaa rro~rrHcKa B MapTe BLirO~Hee! B arrpeJie u;eHbl Bb1pacTyT, a cero,n;HH Bbl MomeTe rrpo,n;JIHTb rro,zi;rrHCKy Ha mypHaJI no CTapblM u;eHaM! «rJiaB6yx» CTaHeT ,ll;JIH Bae OTJIH'llHOH CTpaXOBKOH OT rrpo<I>eccHOHaJibHblX H JIH"llHblX <I>nuaucoBblX noTpHceun:H. IIo'lleMy JIH-.:iHL1x? 06 3TOM Mbl pacc:KameM COBCeM CKOpo.
A rroKa cpo-.:ino npo,zi;JinTe rro,zi;nHcKy. Mbl o-.:ieHb XOTHM, -.:iT06b1 Bbl ycrreJIH ,zi;o IIOBbllleHHJI u;eH.
Bb1 M OJKeT e rrpO,ll;JIMTh rro,r:i;rrMc K y ,r:i;o cpo"t!HO H H a ,r:i;p yrH e Msp;aHM.H Me,r:i;MarpyrrIIhl «AKTMOH»:
iKypHaJI «Ka,n;poBoe ,n;eJio»
I'aaeTa «Y•rnT. H aJion i:. IIpaBO»
iKypHaJI
iKypHaJI
<«PHHaHCOBbIH ,n;npeKTOp»
«lOpHCT KOMIIaHHH»
CJiyJK6a IIO,ll;IIHCKH: 8 (800) 555-66-00 fanoHOK 6ecIIJiaTHLru),
8 (495) 785-01 -13
2
IIo,z:i;nu:cKa B U:3)J;aTeJILCTBe
IIo,z:i;nu:cKa B BameM ropo,z:i;e
3a 6e3HaJI1£11HhIH pac"lleT. PeKBH3HTI>I
Hnme Koop,n;nHaTbl areHTCTB B Kpy1rneiirnmc ropo,n;ax cTpaHbI.
,zi;;rn: 6e3Ha.Jllf'IHOH OIIJiaTbl: 000 «AKTHOH-rrpecc»
ooo «l.I;eHTp rro,n;,n;epmKn 6yxramepoB» 8 (3852) 50-15-44, 22-38-39;
p/ c 40702810400000001622 B AKE «lfHBeCTTOpr6aHK» (OAO ), r. MocKBa
BapuayJI:
K/ c 30101810400000000267, BMK 044583267,
BJiaroBem;eHcK: MIT KomKapeBa A.B. 8 (4162) 54-29-87, 51-74-19; BeJiropoµ;:
MHH 7702272022, KITIT 770201001 Oco6oe BHHMaHHe o6paTHTe Ha TO'lJHOCTb yita3aHml B nJiaTemHOM nopyqeHHH nO'lJTOBOl'O a,n;peca c HH,D;eKCOM, no KOTOpOMY Bbl XOTHTe noJiyqaTb 1rn,n;aHm1, H Ha npaBHJlhHOCTb KOHTaKTHOl'O TeJiecl>oaa (c KO,Zl;OM ropo,n;a).
000 «lfHcl>opMaIJ;HOHHbie pemeHHSl»
8 (4722) 22-27-46, 31-13-51; BoJirorpaµ;: ooo IJJJ;M «OpnKoH IIJIIOC» 8 (8442) 50-11-57; EKaTepuu6ypr: 000 «Ypan IlpeCC» 8 (343) 26-26-543 ;
HmeBcK:
ooo
«PerHoH-Ilpecc»
3a HaJI1£11Hhm pac"lleT. 3a HaJIH"<JHhlH pac-
8 (3412) 90-82-62; KaJIHHHHI'paµ;:
"<JeT Momao nop;IIllcaTbCH no a,n;pecy: MocKBa,
MIT IOpnHa A.3. 8 (4012) 99-18-08,
yJI. HoBop;MHTpoBcKasr, ,n;. 5a, cTp. 8 (M. «,D;MHT-
99-18-07; KupoB:
poBcKasr»). Bb1 MomeTe rrpHI'JiacHTb Kypbepa
8 (8332) 37-72-03; KpacuoJipcK: ooo «<l>HpMa "AJI3AP",, 8 (391) 274-22-82; MocKBa:
no TeJiecl>oay CJ1ym6hl IIO,ZJ;IIHCKH (yCJiyra 6ecrrJiaTHaH, B03MOmHa B MocKBe B rrpe,n;eJiax
ooo
ooo
«,D;eJioBasr npecca»
«YpaJI-Ilpecc» 8 (495) 789-86-36;
Ha cailTe. Ocl>opMHTb no,n;rrncKy Bbl MomeTe
PJI3aHh: ooo «,D;oM rrpeccbl» 8 (4912) 25-75-42; CauKT-IleTep6ypr: ooo «ITPECCMH<l>OPMCepBHC» 8 (812) 335-97-51; CapaucK:
Ha caiiTe mypHaJia glavbukh.ru B pa3,ZJ;eJie
ooo
«IIo,n;IIHCKa» HJIH Ha caHTe Hameii CJiym6hl
CapaToB:
rro,n;rrncKH action-press.ru.
8 (8452) 52-44-36; CeBacTonoJih: ooo «3Kcrrpecc-KpbIM» 8 (0692) 45-24-24,
B <}>HJlllaJiax H3,ZJ;aTeJihcTBa. Ilo,n;IIHcKy Ha myp-
45-24-14; CuM<}>eponoJlh:
MKA,DJ OH ocl>opMHT IIO,ZJ;IIHCKY H rrpHMeT OIIJiaTy.
«IJJI;IT CapaHCK» 8 (8342) 27-02-38;
ooo
«A,n;M
"OpHKoH Ilpecc",,
ooo «IOpa,n;aalic»
HaJI «I'Jiaa6yx» MOmHO ocl>opMHTb B Hamme cPHJIH-
(0652) 59-44-04, 59-41-88; 000 «CaMMHT-
anax B cJie,n;yrom;HX ropo,n;ax:
1\pbIM» 8 (0652) 51-63-55 , 60-76-23;
KpacHo,n;ap 8 (861) 215-67-79, 215-68-88 HnmHHH HoBropo,n; 8 (831) 246-84-46
ToJlhJITTH:
ooo «A,n;IT lfHcl>opM»
HoBorn6npcK
8 (383) 308-00-08
8 (8482) 68-13-68; TroMeHh: ooo «,D;eJioBasr rrpecca» 8 (3452) 696-540; ooo «Me,n;11a-IJ;eHTp
CaHKT-IleTep6ypr
8 (812) 449-70-55
"BHKTOpHsr-rrpecc"» 8 (3452) 41-97-75;
Ycl>a Xa6apoBCK
8 (347) 255-18-75 8 (4212) 45-08-80
Y<}>a: ooo «Ypan-Ilpecc» 8 (347) 251-07-23; "lle60Kcaph1: ooo «PernoH-Ilpecc» 8 (8352) 22-60-77; HJITa: ooo «CaMMHT-KpbIM»
,ll;pyrue ropoµ;a
8 (800) 555-66-00, (495) 785-01-13
<aKTHOH>
8 (0654) 32-41-35.
IIo,z:i;nu:cKa Ha noqTe
Ilo,n;rrncaBmHCb Ha Harn mypaaJI B H3,ZJ;aTeJlhcTBe, Bbl CTaHeTe 'IJieHOM KJIY6a pe,n;aKIJ;HOH-
BbrnncaTb mypHan «I'Jiaa6yx»
HbIX IIO,Zl;IIHC'IHKOB «Business-AKTMOH» II nony-
lfH,n;eKc B KaTaJiore «Pocrre'IaTb»: 47437, B KaTanore «IlO"<JTa PoccHH»: 10751,
'lJHTe rrpaBO Ha HaKOIIHTeJibHhie CKH,ZJ;KH H rrpocl>ecCHOHaJibHhie rro,n;apKH.
C.rry»<:6a no,z:i;nu:cKu::
MOmHO B mo6oM IIO'ITOBOM OT,ZJ;eJieHHH.
B KaTanore «Ilpecca PoccHH»: 40708.
8 (800) 555-66-00
(3BOHOK 6ecnJiaTH1>1il),
8 (495) 785 -01 - 13
3
NQ5, MapT 2015 ro,n;a Co,n;epmaHHe HoBOCTH
Y Hae B
rocT.ax lfropb CyxapeB,
Mirnqnrn PoccHH . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
TpH TIOACKa3KH, KOTOpbre TIOMOryT BaM 61>1cTpo TIO.rryqHTb KaqeCTBeHHbIM OTBeT Ha cpoqHblM BOIIpOC . ... . .. . . .. . ......... . .. . . ........... . ... . ..
12
q T O H3MeHHJIOCb
d' He rmaTMTe Hanor c ABIDKMMoro MM)'IIJ;eCTBa, eCJIM OAO cTaJio DAO MJIH AO .. ... . . ... . ...... . Q
<l>HC He IIpHMeT 6)'MIDKHbie ,n;eKJrnpau;l1'lf ITO H)J;C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • . . . . .
,UeKJiapau;mo ITO rrp116hIJIM MO)KHQ c,n;aTb ITO CTapoM: ¢opMe, HO .rryqme ITO HOBOH. . . . . . . . . . . . . BhNeT H)J;C B03Mo:meH 11 .n;o ITepexo.n;a rrpaBa co6cTBeHHOCTM ... . .. .. .. . ... .. . .. ... . .. . ... . AKu;MOHepHDre o6m;ecTBa BrrpaBe He cp:aBaTh crrpaBKH 2-H)J;<l>JI ITO p::mmp:eHp:aM .. ... . .. . . . . . KopoTKO o p;pyr:rnc H3MeHeHHHX..... . ..... . . . ..... ..... .... . ....... . .. . . . . ........ . ....
14 16
18 19 19 20
H3MeHHTCH . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22
IlpoBepbTe ce6H: Bbl qHTaJIH TIOCJie,n;HHe pa3'bHCHeHHH qHHOBHHKOB? . . . . . . . . . . . . . . .
23
...II qTQ
HaJiorH H B3Hoc1>1
06pa3II;bI aHKeTbI H OTIHCH, KOTOpbre MoryT cpoqHo
KaK TIPHMeHHTb HOBbre
TIOTpe6oBaTbCH .n;o c.n;aqH
TipaBHJia TIO H,UC B CJIO}l{HbIX
PCB-1 s a
cnyqaJix ... . ... . .. . ... . .. . .. . .. . . . . ..
I
KBapTaJI . .. .. . . .. ... . . ....
50
ns
c: ns ::c
26
Cl.
HanoroBbIM CTiop: pacxo,n;bI
KTO H KOr.n;a AOJI}l{eH ero TIJiaTHTb .................. . ..........
>3E
Ha KOMTiblOTepHbie oqKH
HoBbIM Hanor Ha HMym;ecTBO -
QI
::c
::s:
AJIH COTPYAHHKOB OCB060}l{,n;eHbl
40
OT B3HOCOB ............ . .... .. .... ....
ct
56
QI
Cl. QI
u m ,II;pyrHe TIOTipaBKH
1
2015:
¥
IlpoBepbTe ce6JI :
0
Cl.
ns
06 H3MeHeHHHX B Hanore
KaK Bbl TipHMeHHeTe B pa6oTe
Ha TipH6bIJib, B3HOcax,
HOBbie TipaBHJia TIO H,UC, HaJiory
6JIOKHpOBKe cqeTa H KBK ... . ........
48
Ha HMym;eCTBO H H,U<l>JJ? . . . .. . . .. . . .
ct 0 c
m
61
!1l
b..
!1l
.... ::E ~ 00 ns o c: a.
c:: c: t
4
l ~~
.i.
.. -
.
1'
"
~ ~
~~ ~
~J ~
~
l
~
IH
s ~S:. I
Ilp0Bep1>Te ce6SI: Bbl COCTaBMTe 6e30IIIM6oqHbIM 6aJiaHC sa
2014 ro,n; c
3aprrnaTa
rrepBoro pasa? ..... ....
93
p
CorJiaIIIeHMe 06 yBOJihHeHMM M BbirO)l;HOM pacqeTe OTCTYIIHbIX....
,
68
Q
• IJporpaMMa rJiaB6yx yrrpo:rn;aeT
Bonpoc1>1 11 OTBeT1>1
pa6oTy: y Bae IIOJiyqMTCSI 6bICTpO ocpopMMTb YBOJibHeHMe COTpy,n;HMKa .... ... .....
74
0
,n;eKJiapa:u;MM no HaJiory
Ha rrpM6bIJib, B3HOCax, H,IJ,cI>JI M pacqeTax HaJIMqHbIMM . . . . .
Hai1:,n;MTe OIIIM6Ky:
96
qTo rreperryTaHo B saprrJiaTe sa
8 MapTa . . . .. ..... .. ... . . ..
.. .. . ...
77
BbICTpbre KOHCYJibTa:u;MM .. .. .. . .. .
IlpoBepbTe ce6SI: rrpaBMJibHO JIM
CaMbIM MHTepecHbIM Borrpoc
Bbl ocpopMJIHeTe YBOJibHeHMSI
HOMepa: rrpOBO,ll;MTb JIM
M saprrJiaTy sa rrpas,n;HMKM? .. . ... ...
79
100
crre:u;o:u;eHKY saHOBO, eCJIM o:u;eH:rn;MKa MCKJIJOqMJIM Ms peecTpa .........................
BaJiaHc
102
'2014
qTO C qeM ,ll;OJIJKHO CXO,ll;MTbCSI B BaIIIeM ro,n;OBOH 6yxraJITepCKOM OTqeTHOCTM ... .. . .. ... ... .... .. ......
82
,rt:ec.HTb KOHCYJibTaIJ;MM: 06 ycTaBHOM KaIIMTaJie,
BoKpyr6yxranTep1111
,ll;MBM,ll;eH,n;ax, y6bITKax, ,n;e6MTOpKe M Kpe,n;MTOpKe ..... ... ....
90 0
KaKOM JIMqHOM MMyrn;eCTBe
qTO HaM 6y,n;eT, eCJIM:
MbI caMM ,n;oJIJKHbI paccKasaTh
MbI He cos,n;aJIM p esepB
HaJIOrOBMKaM . . . . . . . . . . . . . . . . . . . . . .
104
CJioBo HOMepa: ,n;eJKaBio ...... . .....
112
IIO,ll; JIHKBM,n;a:u;ino M ,n;eMOHTaJK OCHOBHbIX cpe,n;CTB ... ...... . .. . .. . .. .
92
g
,3~
~
:ii
~
~ !Qilil
~ ii ~
i
~ ~
;; ~
~
:!:
5
NQ5, MapT 2015 ro,n;a
HoMep 3a 1u1T1> MHHYT
S8
HaJiorH H nauoci.1 KaK B CJIO:mHLIX cJiyqaa:x rrpHMeHHTL rrorrpaBKH
BOIIpOCOB
o rrorrpaBKax
'2015
Bbl IlpHCJiaJIH
'2015
Ha rop.H"<IYIO JIHHHIO, KOTopa.H
Ha BTOpOM MecTe IIO KOJIWieCTBY
nponma Ha caihe glavbukh.ru,
BOIIpOCOB HaJior Ha nMy:m;ecTBO.
38 BOIIpOCOB no nonpaB'2015. BoJii.IIIe ncero - npo
np11IIIJIO
Bhl Hali,n;eTe apryMeHTbI B rroJib3Y
Ha ropJNYIO
KaM
Toro, qTo:
JIMHmo. B ee
H,lJ;C . Mb1 OTBeT11JI11 Ha nee ,n;o o,n;Horo.
,ll;BllJKllMhie 06'heKTbl nepBOH H BTOpOH
Ifa
aMopT113a:a;110HHbrx rpynn He o6Jiara-
OTBeTbI > 26-49
OTBeToB Bhl y3HaeTe, no"<IeMy:
IOTC.H HaJIOrOM Ha 11My:m;ecTBO; BbI'leT no anpeJibCKOMY C'leTy-cl>aKType MO.iKHO 3a.HBl1Tb B
I
KBapTaJie
KOMIIairn.H Ha ynpo:m;eHKe He ,ll;OJI.iKHa IIJiaTllTb HaJIOr Ha HMYIIJ;eCTBO c He,n;Bl1-
11JI11 rrepeHecT11 Ha cJie,n;yro:m;11li; MO.iKHO 3a.HBl1Tb BbI'leT no cqeTycl>aKType OT nocTan:m;ima Ha ynpo:m;eHKe. A noRyrrareJib Ha crrerwe.mHMe
.iKl1MOCTl1, ,ll;JI.H KOTOpOH He ycTaHOBJieHa Ra,n;acTpOBa.H CTOl1MOCTb. >-40
ll
e:m;e ,n;eB.HTb OTBeTOB Ha BOIIpOCbl
He 11MeeT npaBa Ha Bbl"IeT BXO,ll;HOrO
o B3Hocax, H,lJ;<l>JI, HaJiore Ha np116bIJib
H,lJ;C .~ 26
11 nponepRax. >48
3aprrJiaTa
BaJianc '2014
CorJiameHHe 06 YB <\I!U~l'l'l'lll
qTO C 'IeM ,ll;OJIJKHO CXO)J;HTLCH
H BLirO,r:r;HOM pac'IeTe OTCTyrrHLIX
B Bame:H 6yxraJITepCKOH OT'IeTHOCTH
C 2015 ro,n;a Bhrro,n;Hee paccTanaThC.H c
He rro3,n;Hee
H11KaM11 IIO corJiameHl1IO CTOpOH. 0TcTynHbie
31 MapTa Ha,n;o c,n;aTh 6yxraJITepcKyro OT'IeTHOCTb 3a 2014 ro,n; HaJIOrQBl1KaM
rrp11 TaKOM YBOJibHeHl111 6e3onacHO BKJIIO-
11 B cTaT11cT11Ky. Ho rrpe.m,n;e 6e3onacHee corro-
qaTb B pacxo,n;hl.
coTpy,n;-
A ecJI11 yJIO.iKl1TbC.H B Tp11
CTaB11Tb noRa3aTeJil1 Me.m,n;y cl>opMaMn. Be,ll;b
cpe,n;Hnx 3apa60TKa, TO He IIJiaTl1Tb H1I H,lJ;<l>JI,
3a OIIIl16Kl1 MOryT OIIITpacl>onaTb ,n;npeKTOpa.
Hl1 B3HOCbI. B cTaThe Bbl Hali,n;eTe 06pa3e:a;
By,n;eT CJIO.iKHee IIOJIY'IllTb ay,n;11TopcKoe 3aKJIIO-
corJiaIIIemm.
ll Ta6JI11:a;y' 113 KOTOpOH Bl1,ll;HO,
'leHlle 11 Rpe,n;nT.
A y-qpe,n;nTeJI.HM ,n;ocTaHeTC.H
36 COOTHOIIIeHl1H
noqeMy paccTanaH11e rro corJiaIIIeH11IO cTopoH
He,n;OCTOBepHa.H OTqeTHOCTb.
6e3onacHee, qeM rro co6cTBeHHOMY .meJiaHllIO,
eCTb Ha caliTe glavbukh.ru B HOBOH .iKHBOH CTa-
11 rrpo:m;e, 'leM no coKpa:m;eH11IO IIITaTa. >-68
Tbe.
,Il;eiwapau;mo no npH6bIJUI MOmHO c,n;aTb Ha CTapoM 6naHKe, HO JIY'lllle Ha HOBOM >- 18
6
A 3,n;ecb -
06pa3IJ;hl am~eThl l i OITHCH, KOTOphie Moryr cpoqHo noTpe6oBaTbCJI .n;o c.n;aqH PCB-1 3a I KBapTaJI >-50
Tp11 na.mHhre B3aHMOYB.H3KH.~82
HeT pe3epBa no.n; .n;eMOHTam JIHKBH,n;au;mo OCHOBHbIX cpe.n;CTB. 掳tJTO 3a 3TO 6yp;eT? 路> 92
li
IlH
CP
B
9
'Ir
11
10
0T,D;bIXaeM (nepeHoc c BOCKpeceHbH)
12
13
Hacaii:Te mKonarmm6yxa.PcP CMOTpRTe, CKOJibKO aapa6aThlBaroT 6yxranTephl
IlH
BT
16
l
p
IlT
19
18
,
BaHOCbI
20
PemRTb HOBYJO aa,n;a'IKy Ha glavbukh.ru/ zadacha
aa cl>eBpaJih (nepeHoc c 15-ro)
MropL CyxapeB B rocT.Hx y «rJiaB6yxa»
«I13
cPOPM 6yxranTepCKOM oTqeTHOCTll
llCKJIIOqaT IIO,ZJ;IIllCb rJiaB6yxa»
>l O
8MapTa
BoKpyr6yxran:TepHD
IlpaB11Jia noce:m;eHHH 6yxraJITep1111 HaKaHYffe 8 MapTa
Bame JIH':IHOe 11My:m;ecTBO, KOTOpoe llHTepecyeT HaJIOl'OBllKOB 0 KaKOM JUPIHOM HMyru;ecTBe cPH3H'CJeCKHe Jrn:a;a c
2015 ro.n;a .n;omKHhI coo6m;aTh Hano-
roBHKaM? ,[(o KaKoro qncna 3TO Ha.n;o c,n;e-
II CIIHCOK pa3pemeHHbIX
Ji[
3arrperu;eHHblX
110,D;apKOB >64
II 'CJTO 6y,n;eT, ecnn He coo6m;HTh? 0TBeThl Ha 3TH TPH Borrpoca. II HarJIR.D;HhIH
JiaTh?
rrepeqeHh HMym;ecTBa >104
0TKperrRTe R3 jKypHaJia R IIOBeCbTe B 6yxraJITepRR , 'IT06hl Bee mr,n;eJIH
300000P
TaKoli mTpacl> npe,n;naraeT BBeCTH PoccTaT ,D;JIH Tex, KTO He c,n;aeT 6aJiaHC )> 22
7
«rJiaB6yx» B HHTepHeTe
rroMo~HHKH B pa6oTe
CaiiTLI -
e
3JieKTpOHHbIH «rJiaB6yx»
B
,n;eHb Bbixo,n;a
•
Ca:HT «rJiae6yxa» HoBOCTH 6yxraJITepHH,
Bi.1cma.J1 IIIKoJia rJiaB6yxa
HoeocTH H o6m;euue B cou;uaJI&HhIX ceTHX ~
aKIJ;HH H KOHKypCbI
06Y'leHHe Y'leTy
rre'laTHoro HOMepa
OT pe,n;aKu;HH
H c,n;a'le OT'leTHOCTH
~
~
- > school.glavbukh.ru
~
e.glavbukh.ru
glavbukh.ru
•
vk.com/glavbukh
> ok.ru/glavbukh fb.com/glavbukh
CucTeMa rJiaB6yx
0TTieThl
0TBeThl
IlporpaMMa rJiaB6yx
IIpaBoBaH 6aaa
B
KoHCYJibTaIJ,HH
PacqeT aap1rnaT
H peKOMeH,n;au;HH
H II<l>P B :meKTpOHHOM
3KCIIepTOB B CJIOiKHbIX
H Be,n;eHHe Ka,n;poBoro
'IHHOBHHKOB
BH,D;e
CHTYaD;HHx
yqeTa
> 1gl.ru
<I>HC, <I>CC, PoccTaT
> otchet. 1gl. ru
> e.glavbukh.ru/ otvet
> 1pgb.ru
JiaB6yx ·~ P e,11;aKqRH :JKypaan 3aperBCTpHponaa MmrnCTepcTBOM Poccidi:cKoii ct>eAepaa;HH no AenaM ne<ran1, TenepaAHOee111aHH.ll H cpeACTB MaCCOBOH HBcpopMa1zym. CBHAeTeJI:bCTBO o perHCTpa~B rm Ni 77-1436 oT 10 .11Heap.11 2000 roAa IlOAUHCaHO B ne<raTb 18 cpeBpaJl.11 2015 roAa. 0Tne<raTaHO B OAO TIK «llymKHHCKa.11 11JIOII1a)J;b», 109548, MOCKBa, yn. lllocce:il:aa.11, 4A. Tupam 103 500 3K3.; 7 ,0 ne'laTHbIX mi:CToB. 3aKa3 15-0778. Ilony'leBHe TBpama: 24.02.2015. IJ;eHa B p03HHJJ;Y ceo60AHaSI . 12+ I'apHHTypbl «lliKOJI:bHa.ff• , «BYKBapHM•, «21 n;eHT», «Ilpa:iic .ll:HAOHa• . IloJIHoe HJIH 'laCTH'IHOe BOC1Ip01'13BeAeHHe H pa3MHomeHHe MaTepuanoe AOn yCKaeTc.11 c IIHCbMeHHoro pa3pemeHH.11 peAaKn;HH. PeAaKqH.11 He HeceT OTBeTCTeeaaocTH 3a COAepmaHHe peKnaMbl. PeAa1ui;1rn ocTaami:eT 3a co6oH: npaso XYAOJKeCTBeHHOH AOpa6oTKH op:urHHaJIMaKeTOB p eKnaMHbIX 06'bJIBJieHHH. 0TAeJI p eKna.Mbl: +7 (495) 660-17-18, 730-55-14, 735-42-39
8
rnasHbIH peAaKTOp: EneHa "lJepHbnnesa, glavred@glavbukh.ru
8 (800) 555-66-00
3aMeCTHTeJib rJiaBHOro peAaKTOpa: HpHHa EcppeMoea
BecnJiaTHO e Pocc1m B MocKee: +7 (495 ) 785-0 1- 13
lllecp-peAaKTop: CaeTmma KosaneecKM OTB. ceKpeTapb: Eneaa XoAmropoea BeAYID;HH AH3aHHep: .ll:MHTpHH Man;yee
Peoa1emopw py6pu1e
1270 15, MocKea, al.ff 100, «I'Jiae6yx•. MocKaa, yn. HoBOAMHTpOBCKa.ff, AOM 5a, CTpoeHHe 8. Tenecpoa: +7 (495) 788-53-16, 788-53-17 (cpaKc)
AaApeH: IOAHH Cepre:ii lliHJIKHH
JIHaa CTaeHn;Ka.ff JIHaa Illyeanoea
H cnOJib30BaHbl MaTepHaJibI • CHCTeMhl rnae6yx: lgl.ru
C1-1creMa rnae6yx
0Jlbra CoJIAaToBa EKaTepHHa
Hropb lllynbra B epoauxa I'p:urOpbeBa
Pac<reT 3apnnaT H BblnJiaT fiporpaMMa I'nas6yx: lpg b.ru
liilJm""""
IlOCTHHKOBa HaTaJib.ff JlyKHHa
Bm
3JieKTpoaaa.ff sepcu.ff ~ e.glavbukh.ru
Peoa1eu,un u11.mep11.em-npoe1emoa EsreauH: BoHAapee, AneKceH: I'pyAHHHH, BnaAHMBp Bepe111axa, JIHJIH.11 CaxH6rapeesa, EKaTepHHa IllillKHHa Ile<raTb: HaTamrn Bnacemw
©•AKTHOH-MeAHa•, 2015 Y<rpeAHTeJib mypaana - KOHCYJibTan;:uoaao-cpHI1aacoeb1:ii n;eaTp «AKTHOH• H3AaTeJibCTBO: ooo «AKTHOH-MeAHa• , 123100, MocKBa, lliMBTOBCKHH up-A, 13
H 3AaTeJlb: .ll:MHTpidi: BonornHH
.ll:H3a:ii:H MaKeTa C03AaH B 2014 r.
e A1na'1 H-6topo ApTeMa fop6yHoea
:JKypaan 3aaeceH e KHHry peKopAOB I'Haaecca 3a npo:eeAeHHe caMoro Macconoro e MHpe 6H3HecceMrrHapa e HaTepaeTe
1
C)'TKH
IlOTpe6yroTC.fl HamHM 3KCIIepTaM, 'IT06bI IIl'.ICbMeHHO OTBeTHTb JIWIBO BaM Ha BOnpoc -+ I 2
HoBOCTH
«113 6yxraJITepcKoH QTqeTHOCTH HCKJIIOqaT IIO~IIHCh rJiaB6yxa» ~ 10 MTOPh CYXAPEB, Ha'laJII>HHK oTp;eJia MeTop;oJior:un 6yxraJITepcKoro yqeTa H OT'leTHOCTH MHH<l>HHa PoccHH
3a,n;aiiTe CBOH Bonpoc HamHM 3KCnepTaM
,il;eKJiapau;mo no npH6bIJIH pa3pemHJIH
H nOJiycIHTe OTBeT Ha CJie,n;yrom;nH: ,n;eHb. Tpn no,n;cKa3KH, KaK 3TO Jiyqme c,n;eJiaTb >12
c,n;aBaTb Ha cTapoM 6naHKe. Ho Jiy-qme - Ha HOBOM >18
He rrJiaTHTe HaJior Ha nMym;ecTBo,
CTaHeT ,n;oporo nrHopnpoBaTb c,n;a-qy
eCJIH Bame OAO CTaJIO IIAO HJIH AO.
6aJiaHca B CTaTHCTHKy. qTO em;e
qHHOBHHKH He rrpOTHB >14
3a,z:t;YMaJIH "'IHHOBHHKH >22
HanoroBHKH Mano y Koro rrpHMYT 6yMa.arnyro ,n;eKnapau;mo no H,lJ;C >16
9
HoBOCTII B rocTHX IIroph CyxapeB
06 H3MeHeHHHX B 6aJiaHce H ,n;pyro:H 6yxraJITepcKoil QTqeTHOCTH 3a 2014 ro,n; Hs 6yxra.rr-
B Mw-ujJutte B'J-tOB'b n.nattupyrom ettecmu U3Mettettwi e (/JopM'bt
TepcKo:H
6yx2a.nmepc'Kou om'llemttocmu. Ha amom pa3 u3 ttux MO;J1Cem UC'lle31-tym'b noOnUC'b 2.naB1-t020 6yx2a.nmepa. 0 npU'llU'J-taX ma'KUX U3Me1-te'J-tUU 1-taM pacc'Ka3a.n H20p'b Cyxapee - 1-ta'lla.n'b'J-tU'K omoe.na Memooo.no2uu 6yxy'ltema u om'llemttocmu Muttrjlutta Poccuu.
oTqeTHOCTM MCKJUoqaT IlO,IJ;IIMCb rJiaB6yxa
rJIABBYX: Hzopb Po6epmoau1l, 1C 31 Mapma 1C0Mnm-tuu iJO.llJICl-lbt npeiJc ma-
aumb 6yxzaJZmepocy10 Om1leml-lOCmb 3a 2014 zoa. Ho ceii1laC zomoaRmCR 01lepeiJl-lbte nonpaaKu a iJeiicmay1014ue <}JopMbt. OiJl-lo u3 U3Mel-lel-luii 3mo UC1C.ll101lel-lue u3 <}JopM noiJnucu ZJlaBl-lOZO 6yxzaJimepa.
01-l He 6yiJem
omae1lamb 3a iJocmoaepl-lOcmb 6yxzaJimepcJCoii om1leml-locmu ? MT OPh CYXAPE B :
ll
celiqac, H IIOCJie TOI'O, KaK BCTYIIHT B CHJIY H3Me-
HeHH.H B rrpHKaa N2 66 H (rrpHKaa M1rnqmHa PoccHH OT
2
HIOJIH
2010
r .
N2 66H. -IlpuMe1l. p eiJ . ), a a ,ll;OCTOBepHOCTb OTqeTHOCTH rrepe.n; ee IIOJib3 0BaTeJI.HMH OTBeqaeT pyKoBO,ll;HTeJib opraHHaa:u;HH. Bee omH,n;aeMhle H 3MeH e HHH B rrpHKa3 M 66H HOC.HT TeXHffqe CKHH xapaKTep.
Jil
HarrpaBJieHbl
Ha TO, qT06bI rrpHBeCTH ,ll;OKYMeHTbl, peryJIHpyrom;He yqeT H OTqeTHOCTb, B cooTBeTCTBHe c 3aKOHOM o 6yxyqeTe. HarrpHMep, oTqeT o rrpH6bIJIHX H y6bITKaX CTaHeT Ha3bIBaTbCH oTqeTOM 0 cPHHaHCOBbIX peayJibTaTax. Be.n;n 3aKoH o 6yxyqe Te co.n;e pmHT HMeHHO TaKoe HaaBaHHe.
EcJlu iJJlR JCOMnal-luii l-lU1lezo He M el-lRemcR, 3a1leM nol-laiJo6uJlocb yiJaJlRmb noiJnucb ZJlaa6yxa ? 3aKOH 0 6yxyqeTe He Tpe6yeT HaJIHq H,fl I'JiaBHOI'O 6yxraJITepa B Kam,ll;OH KOMrraHHH.
K
rrpHMepy, MOJICHO aaKJIIOqHTb .n;oroBop ayTcopcHH-
ra H BOCIIOJib30BaTbC.H ycnyraMH CTOpOHHero crre n;HaJIHCTa. llJIH, CKameM, PYKOBO,ll;HTeJIH MaJibIX H cpe ,n;HHX rrpe.n;rrpH.HTHH BrrpaBe B3HTb
KopoTK O o Ba)K HOM qTO H3MeHHTCJI
Hymuo JIB m,n;aT&,
B <l>opMax 6yxraJITepcRoii
IlORa IlPHMYT nonpaBRH
aa )J;OCTOBepHOCTb 6yxraJITep-
OT'leTHOCTH?
HJIH OTquTaTbCJI ceiiqac?
CROH OT'leTHOCTu?
}fa
HHX H CKJIIO'laT IIO)J;IIHCb
rJiaBH o r o 6yxraJITep a.
10
0 T q eTHOCTb aa
2014
KTo B ROMnauuu OTBeqaeT
r o )J;
MomHo c)J;aTb y.me ceilqac.
,II;HpeKTop . He BamHo, ecTb B oTqeTHOCTH IIO)J;IIHCb rJiaB6yxa HJIH HeT.
5ro,ZJ;a BnmycKHHK MrY HM. M.B. JloMoHocoBa. B 19951996 ro,ZJ;ax pa6oTaJI 6poKepoM ITO ToproBJie BaJIIOTHhlMM <l>nro'lepcaMM. ,ll;on;eHT 3KOHOMM'lecKoro <i>aKyJI1>TeTa PY,ll;H. B 2002-2007 ro,ZJ;ax aaHMMaJI ,ZJ;OJI~HOCTb 3aMeCTHTemr ,ZJ;MpeKTOpa ,ZJ;enapTaMeHTa 6yxraJITepcKoro KOHcannmra <t>BK. C 2006 ro,ZJ;a HaaHaqeH ,ZJ;HpeKTopoM E,u.HHOro MeTo,u.onorH'leCKoro n;eHTpa <t>BK. c 2009 ro,ZJ;a - Ha'laJibHHK OT,ZJ;eJia MeTO,ZJ;OJIOrHH 6yxY'JeTa H OT'leTHOCTH MHH<i>HHa Poccllll. Kaa,u.H,ZJ;aT aayK. lJoqeTHhlH qJieH Institute of Financial Accountants. Y'lpe,u.HTeJib ByxraJITepcKoro MeTo,u.onorH'lecKoro n;eHTpa, o6ecne'IHBarom;ero pa6ory KoMHTeTa ITO TOJIKOBaHHHM. BocITHThlBaeT ,ZJ;Byx ,u.oqepeit FITOPb CYXAPEB -
G
ofornaHHOCTFI no Be.n;eHFIIO yqeTa Ha ce6.H (q. 3 CT. 7 <l>e)J;epaJibHOrO 3aKOHa OT
6
)J;eKa6p.H
2011
r. M 402-<I>3. -Ilpu:Mett. peiJ.). KpoMe Toro, Be,ll;eHFie
6yxraJITepcKoro yqeTa MO)KeT 6hlTb B03JIO)KeHO Ha FIHOe JIFIIJ;O, ,ll;OJl)KHOCTb KOToporo HeofornaTeJibHO HasbrnaeTC.H «rJiaBHbili 6yxraJITep» . HanpFIMep, Ha <}>FIHaHCOBoro ,ll;FipeKTopa. CooTBeTCTBeHHO, TaKoli peKBH3FIT, KaK no,ll;nFicb rJiaBHOro 6yxraJITepa, B nO,ll;06HbIX CJiy<Ia.HX OKa)KeTC.H HeYMeCTHbIM.
A JvtOJIC1-lO ocmaaumb noonucb 6 1Cattecmae oono;mumellbl-lbtX C6eOe1-lUU, ecJtu 6 1COJvtnaHuu ecmb 2Jtaa6yx, Komopbtu cocmaa.ll.Rem omttemHocmb? KoHe"IHO, MO)KHO. KoMnamrn: Bcero Jillillb opFieHTHpyIOTC.H Ha yrBep)K)J;eHHbie <PopMbI 6yxraJITepCKOH OTl:JeTHOCTH. 3To KacaeTC.H He TOJibKO no.n;mice:H, a co)J;ep)KaHFI.H <PopMbI B u;eJioM. HanpFIMep, ,n;eTa.JIFisau;Firo noKa3aTeJie:H no CTaTh.HM OTqeTOB opraHH3aIJ;HH onpe,n;eJI.HIOT CaMOCTO.HTeJibHO. Cl:!FITaro, "ITO o~eTHOCTb ,n;oJI)KeH no,n;nFicaTb He TOJibKO PYKOBO,D;HTeJib, HO Fl COTpy,n;HFIK, COCTaBHBillHH ee. Byp;b TO rJiaBHblll 6yxraJITep HJIH <}>FIHaHCOBbili ,n;FipeKTOp. 3TO pesyJibTaT ero pa60TbI. KoMnaHH.H MO)KeT npe,n;ycMOTpeTh B <}>opMax CBOeli QTqeTHOCTH COOTBeTCTBYIOIIJ;He peKBH3HTbI, B TOM qncJie no,n;nHCb o,n;Horo HJIH HeCKOJibKHX COTpy,n;HFIKOB.
Ko2oa 61-lecym maKue u3JvteHeHUJl? He HCKJiroqeHo, qTo y)Ke B MapTe.
JKiJamb ux npuHRmUJl UllU y:J1Ce JvtOJICHO omttumbwambCJl? I'O,D;OBYIO OTqeTHOCTb CJiep;yeT COCTaBJIHTb H rrpep;CTaBJIHTb, He ,ll;O)KH,ll;a.HCb BHeceHHH H3MeHeHHH.
IlollyttaemcR, pa3 Ja1C01-l He mpe6yem o6R3amellb1-l020 Halluttull 2Jtaa6yxa 6 1COJvtna1-lUU, 31-lattum, Jvt0JIC1-l0 U ceuttaC ciJamb OmttemHOCmb 3a
2014 200 mOJlblCO C noiJnUCbK> 0Upe1Cmopa?
31 MapTa,
He rros)Ke, Ha,11;o
Mo)KHO, Be,ll;b B 3aKoHe o 6yxY1:JeTe cKasaHo, qTo OT"IeTHOCTb C"IHTaeTc.a
c,n;aTb 6anaHc
COCTaBJieHHOH nocJie nO)J;nHCaHH.H ee 6YMa)KHOrO 3K3eMnJI.Hpa PYKOBO,ll;H-
sa 2014 ro.n;
TeJieM opraHH3aIJ;HH (q. 8 CT. 13 3aKOHa .N'2 402-<1>3. -IlpU:Mett. peiJ.) .
11
HoBOCTII CepBIIC «BorrpocaKcrrepTy»
TpH no,z:t;cKa3KH, KOTop1>1e IIOMoryT BaM 6LICTpO u
IIOJiyqHTb KaqecTBeHHhIH u
OTBeT Ha cpoqHhIH BOIIpoc Cepeuc <<Bonpoc 31wnepmy» Ha e.glavbukh.ru menep'b oocmyneH 8CeM noonUC'llU'/WM - U meM, Kmo 811tnUC11t8aem 6yMa:JICH11tU <<I'.nae6yx», u meM, Kmo npeOnO'l/,Umaem JJieKmpoHH11tU. B11t cnpawueaeme, a M11t omee'l/,aeM e me'l/,eHue cymoK. Ho 'l/,mo611t npo'ijecc He 3amRHy.nca, HYJICHO 'l/,em'Xo crjJopMy.nupoeam'b eonpoc. IlOOC'Xa311t8aeM, 'Xa'X JmO RJ'l/,We coe.nam'b.
0TpaCJTh, B KOTOpOH pa6oTaeT Barna KOMIIaHIUI, H HaJIOI'OBbrH pemHM -
3TO
rnaBHoe, c -qero Ha,11,o HallaTh. Be,11,b ,lJ,JIH MHOI'HX BH,11,0B ,11,eHTeJlbHOCTH eCTb JlbI'OTbI. Ho He BJia,11,eH TaKHMli cBe,11,eHHHMH, 3KcrrepT He cMomeT ,11,aTb ,ZJ;eTarrbHoe pa3'bHCHeHHe H paccKa3aTb BaM rrpo B03MOmHOCTH HaJIOI'OBOH 3KOHOMHH 3aKOHHbIMH crroco6aMH. EcnH rrpH 3TOM Bbl pa6oTaeTe Ha yrrpo~eHKe, 3aTeJibHO HaIIHrrrn:Te, Ha KaKOM o6'l>eKTe pacxO,lJ,hl» .
o6H-
«,11,0XO,lJ,bI>> HJIH «,lJ,OX0,11,bI MHHYC
CaMH rroHHMaeTe, l!TO 3To pa3HbrH ~eT HOT ,11,eTaneii CHJlbHO
3aBHCHT TOl!HOCTb OTBeTa Hero rrpHMeHHMOCTb KOHKpeTHO K Bameii CHzyaQHH. B TO me BpeMH He TpaTbTe BpeMH Ha OIIHCaHHe CBe,11,eHHH, eCJIH OHH He KacaIOTCH cyrH Borrpoca. HarrpHMep, TaKax HH<l>opMaQHH, KaK «Hama KOMIIaHHH pa6oTaeT c
1996 I'0,11,a», HBHO JIHIIIHHH, eCJIH BOIIpoc 0
TOM, KaK
IIJiaTHTb rroco6He COTPY,11,HH:u;e, KOTOpaH XOl!eT pa6oTaTb B ,11,eKpeTe.
IIo,u;cKa3Ka
N2 2. q eTKO on Hm HTe CHTya:u;Hro
.D:anee rrpHCTyrraHTe K BOrrpocy -
IIHIIIHTe TOJibKO TO, l!TO OTHOCHTCH
K crropHOH CHTya:u;HH. Ilo,1J,p06Ho, HO 6e3 JIHIIIHHX ,lJ,eTaJieii. Tor,11,a y Bae 6y,lJ,eT 0,11,Ha, HO IIOJIHaH HHCTPYKQHH -
12
l!TO, KaK H KOI',11,a ,11,eJiaTb.
•
1. 3aHAHTe Ha caHT
~
http://e.glavbukh.ru
KoHcynbTa1..4&11s:i 3KcnepTa .. ._._ _.,no,__.
~o-,,.,
e.glavbukh.ru
Ha>KMHTe KHOnKy «Bonpoc 3Kcnepry» B npasoM sepxHeM
<>-r
no_.,__
OTMTa 6eJ~ Jol OnND~notne~ . - tt
890::.
yrny 3KpaHa.
....
®
a.a....woc ... ~ . .. ~
2. AeTopH3YHTecb
,.........,.,..~
~
......
,,..... . ~~,.. ...,.._,~
°"""""~~1'1¥"'9
' I
.._
l(lf'WTW . . . . . . . . ~ . .
Kel".18 1*' ,,_.
BseAHTe csoH 11or11H H napo11b. TOllbKO noc11e 3TOro OKHO AMI sonpoca pacKpoerc~.
3. HanHWHTe eonpoc
4. nony'fHTe OTBeT
5. OnnaTHTe ycnyry
OpHeHrnpyi:irecb Ha rpH Haw11x
OTBeT npHAeT Ha c11eAy10W,HH AeHb
CroHT oHa 890 py611ei:1 c HJJ.C.
nOACKa3KH.
c 9.00 AO 18.00 no MOCKOBCKOMY
C4eT Ha on11ary, C4er-cpaKrypy
speMeHH Ha sawy 3/leKTpOHHYIO
H aKT 06 OKa3aHHblX yc11yrax BaM
no•ny.
npHW/llOT Ha 3/leKTpOHHYIO n04Ty.
Ew,e O)l;lrn Ba.iKHbIH MOMeHT: eCJUI Bbl crrpam1rnaeTe rrpo KOHKpeTHYIO C)l;eJIKy, He 3a6y)l;bTe YKa3aTb , KaKOH CTOpOHOH BbICTyrraeT Barna KOMIIaHIUI. HarrpliMep, KOMl'.ITeHT l'.IJil'.I KOMl'.ICCl'.IOHep, nocTaBW,liK l'.IJil'.I rroKyrraTeJlb. 3To o"IeHb BamHo )l;JIH OTBeTa. CaMl'.I
me 3HaeTe , "ITO y-qeT y
pa3HhlX
CTOpOH C)l;eJIKli IIO"!Tli BCer)l;a OTJlli"!aeTCH.
Ilop;cKa3Ka
N2 3. 3a;::i;aiiTe KOHKpeTHLiii Bonpoc
IIocne onlicaHl'.IH CliTyan;lili He 3a6y,n;I>Te rrpo Borrpoc. HanlimliTe, qTo l'.IMeHHO xoTl'.ITe Y3HaTb. HarrpliMep: KaK oTpa31'.ITb pacxo,ll;bI Ha rroKynKy KOMIIbIOTepHoli rrporpaMMhl? YTO"IHHHTe: BaM liHTepeceH 6yxranTepcKl'.IH y-qeT l'.IJll'.I HaJIOrOBbIH, l'.IJll'.I o6a. 0T)l;eJibHO orOBOpliTe, eCJili Tpe6yIOTCH oco6I>ie CCbIJIKli Ha rro3HI.J;l'.IIO MliH<l>liHa l'.IJil'.I <I> H
H
c, cy,ll;e6Hyro npaKTliKY.
rroMHl'.ITe npo nyHKTyan;l'.Iro. BoT cMoTpHTe, Hanl'.IcaHo: «HaM Ha,n;o
Haq:HcJIHTb KOMIIeHcan;Hro 3a 3a,n;epmKy 3aprrnaTbI. IInaTHTb JIH c Hee B3HOCbI?» A ecnH TaK: «HaM Ha,ll;o Ha"IHCJil'.ITb KOMrreHcan;mo 3a 3a)l;ep.mKy 3aprrnaTb1? IInaTHTb JIH c Hee B 3HOchl?» "llyBcTByeTe pa3Hl'.II.J;y? Mb! .iK)l;eM Baml'.IX BOIIpOCOB. 3a)l;aBaliTe , He CTeCHHHTeCb! .
13
HoBOCTII
"lJTO
II3MeHIIJIOCh
He rrJiaTHTe HaJior c
~BH»CHMOro HMy~eCTBa,
eCJIH
OAO CTaJIO IIAO HJIH AO
0TBeT Ha 3anpoc «D1an6yxa» rJiaBHOe H3MeHeHHe: noc.ne nepeuMe'HOBa'HUR 3AO u.nu OAO 8 llAO u.nu AO ue ttaoo n.namum'b tta.no2 c oeu:J1Cu.J1tto20 u.J1tty14ecmea. A ec.nu aK'i"1UOttepttoe 0614ecmeo cma.no 000, mo tty:JICttO. 3aKphlTbie H OTKpbITbie aKIJ;HOHepHbie o6~e
IIepeHMeHoBaHHe rrpe,ll;IlpHHTHH He
eym-
CTBa B CB.ff3H c rronpaBKa.MH B I'paJK,ll;aH-
HO IIyTaTh c H3MeHeHHeM opraHH3fill;HOH-
CKHH KO,ll;eKc P<l> ,ll;OJIJKHbI rrepeperHcTpHpo-
HO-IIpaBOBOH c)?opMb1. HarrpHMep, MHOrHe
BaTbCH JIH6o B rry6JIIPIHbie aKI.J;HOHepHbie
3AO ce~ac rrepeperHCTPHPYJOTC.ff B 000.
o6~eCTBa (IIAO), JIH60 B Herry6JIIPIHbie (AO).
B aTOM CJiyqae rrpOHCXO,ll;HT peopraHH3a-
IloCJie TaKOH rrepeperHCTpaIJ;HH y KOMIIa-
IJ;HH (cT. 57 rK P<I> ). Ac ABHJKHMhIX o6'heKTOB,
HHH He B03HHKaeT o6H3aIIHOCTH IIJiaTHTb
rronyqeHHhIX rrpH peopraHH3fill;HH, Ha,ll;o rrna-
HaJior Ha HM~eCTBO c ,ll;BHJKHMbIX o6'b-
THTh HaJIOr Ha
eKTOB. Be,ll;h no rrpaBHJiaM, ,ll;eHCTBYJO~HM c
2015 ro,ll;a, HaJioroM o6naraeTCH ,ll;BHJKHMoe
HM~eCTBO,
IIOJiyqeHHOe rrpH peopraIIH3a-
~eCTBO .
McKJIIO'leHHe -
HMy~ecTBO H3 rrepBoli
HJIH BTOpOH aMOpTH3aIJ;HOHHOH rpyrrrrbI. 0Ho Terrepb He HBJIHeTcH o6'beKTOM ,ll;JIH
IJ;HH (rr. 25 CT. 381 HK P<I>). A rrepeHMeHoBaHHe
HaJiora Ha HM~eCTBO ( IIO,ll;II. 8 II. 4
TaKOBbIM He HBJIHeTCH. He3aBHCHMO OT Toro,
CT. 374 HK P<l> ).
no Ka1wii rrpHl!HHe OHO rrpoH30IIIJIO.
K aTo-
MY BbirO,ll;HOMY ,ll;Jl.ff KOMIIaHHH BbIBO,ll;y BrrepBbie rrpHIIIeJI
MHHqnm PoccHH B oc)?HIJ;HaJib-
HOM OTBeTe Ha 3arrpoc «I'JiaB6yxa» (rrHCbMO OT
9 c)?eBpaJIH 2015 r. N2 03-05-05-01/5111).
H cTolfHHK: m tCb MO M1-1HqH1Ha
or
9 cpesp a11.R 20 15
r.
N2 03 -05 -05 -01 / 5 11 1 ---+ e.glavbukh .ru, 1gl.ru
Ecn11 3AO cTano
ooo,
Ha,n;o rrnaTl1Tb
HaJior Ha 11MynI,€CTBO c ,D;Bl1)1(11MbIX o6'heKTOB TpeThe:ll-,n;ec.HTOM aMOpT113au;110HHbIX rpyrrrr AJIEKCEH COPOKHH, HaqaJibHHK OT,ll;eJia HMyn:J;eCTBeHHbIX
n npo'IHX nanoroB ,D;enapTaMeHTa nanoroBo:H H TaMo~eHHO-Tapnqrno:H rroJIHTHKH MHHqrnHa Poccnn
JiaB6yx
QeJibIH cnpaBO"llHMK no 3apnJiaTe Bcero 3a 135 3 py6JIR __ ,,uk /t(f tJTYr -- I <Jt?fit!~ . v Ilpasirna pactieTa pa3JH1tIHhIX BbITIJiaT c no,z::i;po6HblMJ.1 IIpHMepaMJ1
v
11,z::i;eaJihHhie 06pa3u;11 ,ll;OKYMeHTOB, Heo6xo,z::i;HMbIX ,D;JI51 pactieTa BhITIJiaT
v
Bee o Hanorax 1-1 B3 Hocax, KOTOpbie H)')KHO 3aIIJiaTJ1Tb
B no.u;apoK IIJiaKaT c Ba>KHbI MJ.1 JIHMHTaMJ.1 TIO 3apnJiaTe B
8 ~....- • rn,eMlflDllO npllttll"v.&.111 J1'WT'IW ~lli,.,...a~...
201 5 ro,z::i;y !
3aKa>KHTe ceffqac: 8 (800) 555-66-00 ~:~~~=THbIH, 8 (495) 785-01-13
H oBOCTH 1 ho H3MeHHJIOCb
<l>HC He npHMeT 6yMa:JKHLie AeKJiapa~HH
no
H~C
rJiaBHOe H3MeHeHHe: npu npueMe Oe'K.napa'4UU no HJ(C ua.no2oeuKu npoeep.Rm, enpaee .nu 'KOMnauUR coam'b ee ua 6yMaw. Ee.nu uem, uucneKmop oo.n;J1Cett o6'lJRC1-tUm'b, no'lleMy ue 6epem om'llem.
0,,,,,,
C,ZJ;aBaTb ,ZJ;e1mapau;1110 no H)J;C B 6yMaJKHOH
no H)J;C Ha 6yMare. 8To opraHH3au;nn -
¢opMe pHCKOBaHHO. lIHcneKTOpbl OTKa-
HaJIOI'OBhle areHTbI, KOTOphle npHMeHJIIOT
:>KYT KOMnaHHH B npHeMe 3TOH OT"<IeTHOCTH.
ynporu;eHKY HJIH BMeHeHKY. XoTJI ecnH
TaKoli BbIBO,ZJ; cne,ZJ;yeT H3 nHCbMa <l>HC Poc-
TaKHe KOMIIaHHH O,ZJ;HOBpeMeHHO BhlCTaBJIJI-
30 JIHBapJI 2015 r. M OA-4-17/1350. C 2015 ro,ZJ;a ,ZJ;eKnapau;HJI B 6YMaJKHOM ¢opMaTe c11nTaeTcJI Hec,ZJ;aHHoli. B HOBOM
CTBe nocpe,ZJ;HHKOB, ,ZJ;eHCTByIOII.J;HX OT CBOero HMeHH, ,ZJ;eKnapau;nro HY:>KHO oTnpaBHTb
nHCbMe "'IHHOBHHKH pa3'bJICHHJIH, KaK
B HHCneKI:J;HIO no TKC (n. 5 CT. 174 HK P<I>).
cnn OT
IOT HJIH nony-qaIOT C'leTa-<PaKTYPbI B Ka"<Ie-
6y,ZJ;yT ,ZJ;eHCTBOBaTb HHCneKTOpbI, eCJIH KOMnaHHJI Bee JKe C,ZJ;aJia OT"<IeTHOCTb Ha 6YMare. HarJIJI,ZJ;HO 3TO BH,ZJ;HO Ha cxeMe cnpaBa.-* 17 EcTb JIHmb O,ZJ;Ha KaTeropHJI KOMnaHHH,
lilcTOlfHMK: nHCbMO <l>HC PoccHH
OT 30 siHeapsi 2015 r. N2 OA-4-17 / 1350
>e.glavbukh.ru , 1gl.ru
KOTOpbie BnpaBe C,ZJ;aTb ,ZJ;eKnapau;mo
lb MJrnucrepcrBa itiuuaucoB PoccuiicKoii <l>ei.epa~n11
Mn;n,1e )laM01 ! Pa)l OT cefo1 Jrn'IHO H OT Momi: KOJIJier no M1rnHcTepcTBy qnmaHcoe P<l> no3)lpae11Tb sac c ealllKM npa3)lHKKOM -
_nHeM BocbMOro Maprn.
MbI pa)lT>t noMoraTT> eaM e aacoei1 HeJierKoi1 pa6oTe: )laBaTT> pa31>HCHemrn, oceeru.aTb 113Mettemu1 B 3aKOHO)laTeJihcTee. )l(eJiaeM eaM 6onb£1111x KapbepHbIX ycnexoe, Kpem<0ro 3JlOpOBbH 11, KOHeqllo, ceMeHHOro cqaCTbH. IlycTb HR'ITO He OMpa•IaeT Barny )l(H3Hh!
Cepreii: IIlAT AJIOB, 3aM eCTn Tem; MHHHCTJ>a
I'JiaB6yx 路 N2 5, MapT 2015 rop;a
G
KaK 11ucneKTop1>1 6y,rzyT npHHHMaTL ;::i;eKJiapau;HIO no H.IJ;C
K0Mrrau11s npHMenseT cneu;pemHM 11 HBJIHeTCH naJioroB1>1M arenTOM no H.ri;c?
JI.a
l
Hem
~----~-1 KaKHM crroco6oM KOMrraHHH c,r:i;a.rm ,r:i;e1u mpau,rno?
llo no'lme
HHcrreKTOpbI ycTHO OTKa.)KyTCH rrpHHHMaTb ,r:i;eKJmpau,Hro
11HCIIeKTOpbl OTIIpaBJIT KOMITaHHH IIHCbMO 0 TOM, qTo ,r:i;eKJmpau,HH cqHTaeTCH Hec,r:i;aHHOM
K0Mrra1nm rrepe,r:i;eJia.Tia oTqeTHOCTb B 3JieKTPOHHhrii cpopMaT ,r:i;o cpoKa c,r:i;aqH ,r:i;eKJiapau,HH?
JI.a
Ha.TioroBHKH IIPHMYT ,r:i;eKJiapau,Hro no H,II, C Ha 6YMare
Hem
BoaMo)KeH IIITpacp He MeHee 1000 py6. EcJIH He HarrpaBHTb ,r:i;eKJiapau,rno B TeqeHHe 10 pa6oqHx ,r:i;HeM: IlOCJie cpoKa c,r:i;aqH, B03MOJKHa 6JIOKHpOBKa cqeTa
17
HoBOCTH 1ho H3MeHHJIOCb
,11;eKJiapau;11ro no np1161>1JI11 u
MO:IKHO CAaTb no CTapoH cf>opMe, HO Jiyq111e no HOBo:U
,,.,
-~a~ -;,,,,-
ttaJW20BU'KU tte BnpaBe Om'Ka3am'b 'KOMnattUU B npueMe 2oooeou oe'K.napa'l.-'iuu no na.no2y na npu6M.n'b, ec.nu ona npeocmae.nena na cmapoM 6.nan'Ke. 9mo noomeepou.nu e <PHC. r JiaBHO e H3MeHeHHe:
,D;eKnapa:a;:m o no Hanory Ha npH6hlJib sa
2014 ro;::t; ny<une
B HOBoli ¢opMe y-qTeHbI H3MeHeHHH muroro-
c,n;aTh no HOBoli ¢opMe.
Boro saKoHo,n;aTeJibCTBa. HanpHMep, BBe,n;e-
400-403
Ho HanoroBHKH 06.asaHbI npHHHTb OT"lJeT-
HbI cne:a;HaJibHbie CTpOKH
HOCTb Hy KOMnaHHH, KOTOpa.a sanoJIHHJia
JIO./lteHHH
cTapb1li 6naHK. 06 3TOM <t>HC PoccHH coo6-
MO./ltHO HcnpaBHTb omH6KH, OTHOCHI:a;HeC.H
i:a;1ma CBOHM nO,D;"lJHHeHHbIM H Hanoronna-
K npomJibIM nepHo,n;aM. -~ «I'JiaB6yx»
TeJibI:a;HKaM (nHCbMO <t>HC PoccHH OT pan.a
2015 r.
5 <PeB-
N2 r,D; -4-3'1696).
K JIHCTY
02,
26 Ho.a6-
2014 r. M MMB-7-3'600. OH ;::t;elicTByeT 10 HHBap.a 2015 ro;::t;a. A cy,n;hH C"lJHTaroT,
B npH-
B KOTOphIX
]II;
a, 2015 , 46
B HOBOM pa3'hHCHeHHH TaKme cKasaHo, "'ITO 3a OT"lJeTHhle nepHO)J;hl
HoBa.a ¢opMa ;::t;eKJiapa:a;HH yTBepm;::t;eHa npHKasoM <t>HC PoccHH OT
.N1 2
2015
ro;::t;a KOM-
naHHH BnpaBe OT"'IHTaTbC.ff TOJibKO Ha HOBOM 6naHKe . To ecTb KOMnaHHH, KOTO-
p.a
phie OT"CJ:HThlBaIOTC.ff emeKBapTaJibHO , o6H-
c
3aHbl sanoJIHHTb HOByIO ;::t;eimapa:a;HIO Ha"lJH-
I KBapTaJia . A ecJIH KOMnaHHH
"lJTO TaKHe HOpMaTHBHble aKTbl pacnpocTpa-
Ha.ff c
HHIOTCH TOJlbKO Ha ;::t;eKnapa:a;HH 3a OT"CJ:eT-
OT"CJ:HThlBaeTCH emeMeCH"lJHO, TO ;::t;eKnapa-
Hbie HJIH HaJIOrOBhle nepHO)J;hl, KOTOphie
D;H.ff 3a HHBapb )J;OJI./ltHa 6hlTh COCTaBJieHa
OKOH"CJ:HJIHCb nocne BCTynneHHH )J;OKyMeH-
yme no HOBOM ¢opMe.
Ta B CHJIY (pemeHHe BAC P<f> OT
2011 r.
28 HIOJIH
N2 BAC-8096'11). 3Ha'IHT, HaJIOrOBH-
KH He BnpaBe OTKa3aTb B npHeMe OT"lJeTHOCTH no cTapo:H: ¢opMe.
H c TOLIHH K: n11cbMO <l>HC Pocc11 11
Ho <t>HC coBeTyeT Bee me sanoJIHHTb HOBbili 6naHK.
H
B 3TOM ecTb CMbICJI. Be,n;h
or
5 cpespam1 2015 r . N9 r.Q-4-3 / 1696 e.glavbukh.ru, 1gl.ru
I1HcrreKTOpbI )l;OJDKHbI rrpMHMMaTb .n;eKnapau;ww no Hanory Ha rrpw61>1JI1> 3a
2014 ro.n; M
Ha HOBbIX, M Ha CTapbIX
6JiaHKaX CE P I' ER TAPAKAHOB , COBeTHHK rocyAa pCTBeHHOH rpa mAaHCKOH CJIYm6b1 P<I> 2-ro KJiacca
I'JiaB6yx 路 N2 5, MapT 2015 rop;a
G
,,., -'O~-
B1>1qeT H.II:C B03MO:JKeH u: ,u;o rrepexo,u;a rrpaBa coocTBeHHOCTH
~.,,,
IIoKyrraTeJib BrrpaBe 3a.aBHTb Bbl'IeT
OTrpy3KH (n. 3 CT. 168 HK P<D ). A ,n;aTOH
no CG:eTy-<l>aKType, KOTOpbIH npo,n;aBeu;
OTI'PY3KH CG:HTaeTC.H ,n;aTa HaKJia,lJ,HOH,
BbICTaBHJI .n;o nepexo.n;a npaBa co6cTBeHHO-
o<PopMJieHHOH Ha noKynaTeJI.a HJIH nepe-
CTH Ha TOBap. TaKOH BbIBO,ll; co.n;epamTC.H
B03G:HKa ,ll;JIH ,ll;OCTaBKH TOBapa KJIHeHTy, -
B n11cbMe M11H<l>11Ha Pocc1111.
B 3aBHCHMOCTH OT TOI'O, KaKaH 113 HaKJia,n;-
B pa3'hlICHeHHH, KaK Mhl BbIHCHHJIH
HbIX cocTaBJieHa paHhme. TaKHM o6pa3oM,
y G:HHOBHHKOB, peqb 11,n;eT 0 CJie,zzyrom;eii
cG:eT-<l>aKTypa o<PopMJieH aepHo. A 3HaG:HT,
c11ryau;HH. IIo yCJIOBHHM .n;oroBopa npa-
He ,ll;OJIJKHO 6bITb II npo6JieM c BbPieTaMH.
Bo co6cTBeHHOCTH nepeXO,ll;HT K ITOKyrraTe-
)J;o6aBHM, qTo B 3TOH CHTyau;1111 MOJKeT
JIIO rrpH np11eMKe TOBapa aa ero cKJia,n;e.
B03HHKflYTb em;e o.n;aa He.acHOCTb. IIocTaB-
A cqeT-<l>aKTYPY nocTaBm;HK BbIIIHCbrnaeT
m;11K noJiyqaeT ,n;eHbI'H 3a TOBapbI IIOCJie
paHbrne -
np11 oTrpy3Ke TOBapoB rrepeB03-
OTrpy3KH, HO .n;o TOI'O, KaK OHM nocTyrr.aT
G:HKy. IIocKOJibKY cG:eT-<l>aKTYPa o<PopMJieH
Ha CKJia,n; noKynaTeJI.a. 3Ha"'IHT JIM 3TO,
.n;o rrepexo.n;a rrpaBa co6cTBeHHOCTH K rroKyrra-
"<ITO nony"<IeHaa.a CYMMa -
Temo, B03RHKaeT Bonpoc: B03MOJKHbI JIM npe-
Ha,n;o HaG:HCJIHTb H,n;c? HeT. ABaHCOM .aBJI.a-
TeH3HH HaJIOI'OBHKOB K BbNeTaM?
eTc.a TOJibKO OITJiaTa, KOTOpa.a IIOCTynaeT
Cneu;11aJIHCTbI M11H<l>11Ha rro,n;TBep.n;11n11,
aaaHc 11 c aee
.n;o OTI'PY3KH (n. 1 CT. 167 HK P<D ) .
G:TO ITOKyrraTeJib BnpaBe 3a.HBHTb Bbl'IeT. Be,n;h rrocTaBm;HK .n;onmeH BbICTaBJIHTb
Hcro~HHK: n11cbMO M11Hcp11Ha Pocc1111 OT
CG:eT-<l>aKTYPY B TeqeHHe IT.HTH ,n;HeH ITOCJie
2014 r. N2 03- 07 - 11 / 68585 >e.glavbukh.ru, 1gl.ru
30 AeKa6psi
AKu;u:oHepH1>1e o6ru;ecTBa BrrpaBe He c,u;aBaTb crrpaBKH 2-H.II:芦l>JI no ,IJ;HBH,IJ;eH,u;aM AKu;110HepHbie o6m;ecTBa .n;onmHbI oTpa-
0TG:HTaTbC.H ITO HaJiory Ha np116hlJib
2014 I'O,ll; MOJKHO
3HTb B I'O,ll;OBOH ,n;eKJiapau;1111 no HaJIO-
3a
II Ha CTapoM 6JiaH-
ry Ha np116bIJib H,ll;<I>JI, y.n;epmaH-
Ke. -H8 Tor.n;a aKu;HoHepHoe o6m;ecTBO
HbIH c ,ll;HBH,ll;eH,n;OB <l>H3H"<IeCKHX JIHD;
,ll;OJIJKHO BKJIIQqHTb ,ll;HBH,ll;eH,n;bI II cyMMY
(rr. 4 CT. 230 HK P<D). B HOBOH ,n;eKnapa-
ynnaG:eHHoro c HHX Hanora B crrpaB-
u;1111 ,ll;JIH 3TOI'O rrpe.n;ycMOTpeHO rrpHJIOJKe-
KH 2-H,ll;<I>JI. ToqHo TaK me ,n;oJIJKHbI
2 (<i>opMa yTB . np11Ka3oM <I>HC Pocc1111 OT 26 HO.a6p.a 2014 I'. N2 MMB-7-3/600). KoMnaH11.a, KOTopa.a 3a 2014 ro.n; c.n;acT
ITOCTYITHTb II 000, ITOTOMy "'ITO Ha HHX
HHe
He pacrrpocTpaH.aeTC.H HOBa.a HOpMa 113 cTaTbH
230
HanoroBoro Ko,n;eKca P<I>.
3TY OTG:eTHOCTb, He ,ll;OJIJKHa BKJIIO"<IaTb CBe-
8To HaM rro,n;TBep,n;11n11 B M11H<l>11He
,n;eHH.ff 0 ,ll;HBH,ll;eH,n;ax II y.n;epmaHHOM c HHX
Pocc1111.
HaJiore B crrpaBKH 2-H,ll;<I>JI. 8TOT BbIBO,ll; M11H<l>11Ha Pocc1111 HaJioroBa.a cnym6a ,ll;OBeJia .n;o no,n;G:HHeHHbIX, no3TOMY CIIOphl
Hcro~HHK: n11CbMO <llH C Pocc 1111 OT
Ha MeCTax MaJIOBepOHTHbI.
N2 5 C- 4- 11 /144 3 >e.glavbukh.ru , 1gl.ru
2 cpeepansi 2015 r.
19
HoBOCTH 1 ho H3MeHHJIOCb
KopoTKO o ,n;pyrnx H3MeHeHHHX .Qm1 Koro
4TO H3MeHHnOCb
A11R scex KOMnaHHH
HA<Pfl c ornycKHblX HaAO nepe4HCJ1HTb He n03AHee AHR, Kor,o,a KOMnaHHR BblnJ1arn11a AeHbrH pa6oTHHKaM HJ KaCCbl HJlH nepe4HCJ1HJ1a HX no 6eJHa11y Ha C4eT pa60THHKa. EcTb npoeKT, cornaCHO KOTOpOMY AaToH no11y4eHHR AOXOAa B BHAe ornycKHblX RBJlReTCR noc11eAHHH AeHb MecR4a. Ho noKa npoeKT He crn11 JaKOHOM, opHeHrnposaTbCR Ha Hero KOMnaHHR He snpase, HanOMHHJlH B MHHQlHHe (m1CbMO
OT
A11R Tex, KTO nepewe11
26 RHBapR 2015
r. N2 03-04-06/ 2187).
KoMnaHHR snpase y4ecTb npH pac4eTe Ha11ora Ha npH6b111b cTpaxosb1e
c ynpow,eHKH
BJHOCbl, Ha4HC11eHHb1e B nepHOA npHMeHeHHR ynpow,eHKH . Ho npH
Ha o6W,HH pe>t<HM
yc11osHH, 4TO oHa nepe41-1c111-111a 3TH BJHOCbl s QlOHAbl y>t<e noc11e nepexoAa Ha o6w,yio CHCTeMy. KaKOH o6beKT Ha11oroo611o>t<eHHR 6blJ1 y KOMnaHHH BO BpeMR npHMeHeHHR ynpow,eHKH 1-1111-1 «AOXOAbl MHHyc pacxOAbl», QlHHa PoccHH OT
«AOXOAbl»
He HMeeT JHa4eHHR (nHCbMO MHH-
22 AeKa6pR 2014 r .
N2 03 - 11 -06/2/66 188 ).
A11R co6cTBeHHHKOB
He HY>KHO n11arnTb Ha11or Ha HMyw,ecTBo c KaAaCTposoi:i CTOHMO-
JeM11H
cm y4acTKa, HaXOARW,erocR B co6cTBeHHocrn KOMnaHHH. AocTaT04HO JeMeJlbHoro Ha11ora (nHCbMO MHHQlHHa PoccHH OT
8 AeKa6pR 2014 r.
N2 03-05-06-02/6 2855).
A11R npeAnpHHHMaTe11ei:i
C 10 ¢espanR JaRs11eHHe Ha no11y4eHHe naTeHTa HaAo noAasaTb no HOBOH ¢opMe N2 26.5 - 1 (yrn. npHKaJOM <PHC PoccHH OT pR
2014 r.
18 HOR6-
N2 MMB-7-3/5 89).1113anOJ1HRTb see o6RJaTellbHble nOJlR.
no HOBblM npaBHJlaM, AeHCTBYIOW,HM C 2015 rDAa, OTCYTCTBHe ,D,aHHblX B KaKOM-111-160 o6RJaTeJ1bHOM none JaRBJleHHR RBJlReTCR OCHOBaHHeM AllR OTKaJa B Bb1Aa4e naTeHTa (nOAn. 5 n. 4 CT. 346.45 HK P<P).
A11s:i scex rpa>t<AaH
c 14 ¢espanR Aei1crnyeT HOBaR ¢opMa AeK11apa4HH 3-HA<l>Jl' o6HOBJ1eH H nops:iAOK ee Jano11HeHHR (npHKaJ <PHC PoccHH OT
N2 MM B-7 - 11 / 671 ). He nOJAHee
30 anpem:i
24 AeKa6p51 2014 r.
ee AOJl>KHbl CAaTb HHAHBHAY-
aJlbHble npeAnpHHHMaTeJlH, a TaK>Ke rpa>t<AaHe, no11y4HBWHe B 2014 rDAY AOXOAbl, KOTOpb1e HaAO AeK11ap1-1posaTb caMocrns:iTeJlbHO (HanpHMep, OT npOAa>t<H >KHJ1b51). pol1 ¢opMe AO
20
TeM,
KTO ycne11 OT4HTaTbcs:i Ja npow11b1H rDA no cra-
14 ¢espanR, nepecAaBaTb AeK11apa41-110 He HaAO.
BTOPOLll HOMV1HAHT maaHbtlit 6yxranrep OAO
HATAJlbrl CEMEHOBA
«ropcrpolit3aKa34~K»,
r. ~pocnaanb
Haranb51 B03Mecr111na H.QC s pa3Mepe 16 500 000 py6., KOrAa cpoK AaBHocr111 y>Ke 111creK PR EM IA. GLAVBU K H. RU
HoBOCTII
"lJTO
II3MeHIITCH
IIepeMeHLI B pa6oTe, KOTOp1>1e rOTOBHT qffHOBHHKH H
3aKOHO~aTeJIH
l
,IJ;erryTaTl>I rrpe,u;JiaraIOT OTMeHHTI>
JUOJI.H
BnacTH MocKBbI, CaHKT-IleTep6ypra 11 CeaacTorrona e:ru;e He Ha"llaJIB co611-
2015
paTb C KOMTiaHlrH: HOBbIH TOproBbIH c6op, a B rocp;yMy yme BHeCeH 3aKO-
TOprOBl>IH c6op ,ll;JIH Mara3HHOB
HOIIpOeKT 0 TOM, "llT06bI ero OTJIOJKHTb. IIpe.n;rroJiaraeTCH, "llTO MOpaTopllli rrpo.n;JIHTCH TPH ro.n;a -
.n;o HIOJIH
2018 ro.n;a.
l
CTaHeT ,u;oporo 11rttop11poBaT1> c,u;aqy
.HHBap.H
CornacHo 3aKoHorrpoeKTy, pa3pa6oTaHHOMY B PoccTaTe, 3a.n;epmKa o6a3a-
2016
TeJibHOro 9K3eMIIJI.Hpa ro.n;oBOH 6yxrrurrepCKOH ( <l>llHaHCOBOH) OT"lleTHOCTH
6aJiaHca B CTaTHCTHKY
6y.n;eT rpo3HTb KOMIIaHllll mTpacjJoM OT 100000 py6 . .n;o 300000 py6. A eCJill KOMIIaHllH o6a3aHa, Ho He c,n;ana ay,zzyITopcKoe 3aKJIIO'IeHlle, mTpacjJ MoJKeT
500 000 py6. Ce:H-qac 3a He c,z:i;aHHbIH B cTaTHCTHKY 6aJiaHC mTpa<l>yroT Ha 3000-5000 py6. (CT. 19.7 KOAII P<l>).
6b!Tb e:ru;e 6oJibme -
= • = N
.n;o
OcTaToK B1>1qeTa no 11rroTeqH1>IM rrpou;eHTaM MO:JKHO 6y,u;eT ,ll;03aHBHTb
c 2014 ro,z:i;a MOJKHO 3aHBHTb OCTaTOK HMy:ru;ecTBeHHOro BbNeTa rrpH IIOKyrrKe BTOporo JKHJibH, eCJIH B rrepBbIH pa3 Bbl He HCIIOJib30BaJill ero IIOJIHOCTblO. AffaJIOI'H'IHbIB IIOpH,ll;OK qllffOBHllKH MOryT yCTaHOBHTb H )J;JI.H BbI"'leTa B OTHomeHHH rrpou;eHTOB Ha rrorameHHe HIIOTeKH. CKopo .n;erryTaThl ,ll;OJIJKHbl paCCMOTpeTb 3aKOHOIIpOeKT' corJiaCHO KOTOpOMY rpaJK,n;aHe IIOJIY'JaIOT rrpaBO 3a.HBHTb Bbl"'leT no 6aHKOBCKllM rrpou;eHTaM rrpH IIOKyrrKe JKHJibH
B HIIOTeKy, eCJIH paHee OHH JIH6o Boo6:ru;e He IIOJIY'IaJIB TaKOH BbNeT,
JIH6o aepeyJm H)J;<l>JI He co ace:H CYMMhl
22
(3 000 000 py6.).
HoBOCTll IIpoBepnTe ce6H
B1>1 q11TaJI11 rrocJie~HHe
pa3'b.HCHeHHH qffHOBHHKOB?
l
Kor.n;a, n o CJIOBaM cnen;HaJIHCTOB MHHcpHHa, MoryT H3MeHHTbCH cpopMbI 6yxraJITepCKOH OT"'leTHOCTH?
Q
A. BMapme.
Q Q
2
B. l/epea 200. B. H uK02oa. H uK02oa uac ycmpoum?
KaKHe KOMnaHHH, no MHeHHIO <I>HC PoccHH, anpaae c.n;aTh .n;eKJiap an;Hro no H ,ll;C sa
Q Q Q
I KBap TaJI Ha 6yMare?
A. B ee 'KOMnauuu.
B. KoMnauuu, Komop'l1te npouaeoosim 6yMacy. B. KoMnauuu ua cne14peJ1CUMax, Komop'l1te RB.!Ml10mcsi ua.1w20B'l1tMu aceumaMu no H,ac.
K oMrraHHH n epeHMeHoBaJiacb H3 OAO B IIAO. PaspemaroT JIM "'IHHOBHHKH B TaKOH CHTyaIJ;HH He nJiaTHTb HaJIOI' Ha HMyIIJ;eCTBO c ,ll;BH./KHMbIX o6'heKTOB?
Q
A. Pa3]Jewa10m.
0
B. Paapew,a10m, ec.nu y 'KOMnauuu uem oeue2.
Q
B. Hem, ue paapew,a10m.
IIo MHeHHIO <I>HC, KaKyro .n;eKJiapan;mo no HaJiory Ha n pH6hlJih Ha.n;o c.n;aTb sa
2014 ro.n; - CTapyro HJIH HOByro?
Q
0
Q
0
A. ToJl,'b'KO cmapy10.
B. TOJl,'b'KO 1-tOBy10. B. lf cmapy10, u uoey10, u e~e oee KaKux-uu6yo'b.
r. Jlu6o cmapy10, Jl,U60 1-tOBy10.
23
HoBOCTH IlpoBepbTe cefo1
1Ipaeu:JI1>H1>1e OTBeT1>1
1-A
ll3MeHemrn: B rrp1:rn.a3, KOTOpbrM yTBepm,n;eHhl <PopMbI 6yxraJITepcKoii OT'leTHOCTH, MOryT BCTYIIHTb B CHJIY yme B MapTe. Bee nonpaBKH TexHH"IeCKHe. HanpHMep, OT"IeT o rrpH6hlmrx H y6bITKax nepeHMeHyIOT B OT'leT 0 <i>HHaHCOBbIX pe3yJibTaTax. >10
2-B
C 1 HHBap.H 2015
ro,n;a ,n;eKJiapa:u;HH no H,il;C, npe,n;cTaBJieHHaSI
B HHcrreK:u;1:110 Ha 6YMare, ClJHTaeTcSI Hec,n;aHHoii. Ho ecTb HCKJIIO'leHaJIOrOBbie areHThl ITO H)J;C, KOTOpbre npH-
HHe. 3To KOMIIaHHH -
MeHHIOT ynpor:u;eHKY HJIH BMeHeHKy. 0HH He o6SI3aHbl OT'lHTbIBaTbCJI
H,D;C 'lepe3 HHTepHeT (rrHCbMO <t>HC PoccHH OT M OA-4-17/1350).- +16
no
S-A
30 HHBapH 2015
r.
KoMrraHHH He ,n;oJIJKHhl nJiaTHTb Hanor Ha HMyr:u;ecTBO c ,D;BHJKHMhlX o6'heKTOB nocne cMeHbr cBoero HaHMeH0BaH1:1.H. B 'laCTHOCTH, 3TO KacaeTCH 3AO H OAO, KOTOpbre BHeCJIH H3MeHeHHJI B CBOH yqpe,n;1:1TeJibHbie ,ll;OKYMeHTbI H CTaJIH AO HJIH IIAO . .Il:BHJKHMbie o6'beKTbI no,n;na,n;aIOT rro,n; HaJior, eCJIH OHH 6bIJIH nonyqeHbI, HarrpHMep, B pe3yJibTaTe peopramrna:u;HH.
A
CMeHa Ha3BaHHJI KOMnaHHH p eopraHH3a:u;H-
eii He .HBJI.HeTCH (nHCbMO M1:rH<i>HHa PoccHH OT
9
<PeBpanH
2015 r.
M 03-05-05-0115111 ). } 14
•- r
y
KOMnaHHH eCTb BbI6op, KaKyIO <l>opMy ,n;eKJiapa:u;HH no HaJiory
Ha npH6bIJib 3a
2014 ro,n; c,n;aBaTb B
3a
I
KBapTaJI
2015
A
BOT
ro,n;a Ha,n;o OTlJHTaTbCH cTporo no HOBOH <PopMe
(nHCbMO <I>HC PoccHH OT
~
H<I>HC. HanoroBHKH o6.H3aHhl rrpH-
HHTb ro,n;OBOH OT'leT KaK Ha HOBOM 6JiaHKe, TaK H Ha CTapoM.
5
<l>eBpaJISI
2015
r. N2 r,n; -4-3'1696). >is
........ ... ..... ...... ... ...... .... ......... ... ... ........ ..... ........... .. ............ ........................... ......... ...... ........................ ............................. .. .
~ fopwrn:e 6yxraJITepCKl1e HOBOCTH
....................................................................................................................................................................................................... AApec:
• glavbukh.ru/news
E>t<eAHeBHO Ha ca~1Te glavbukh.ru 4HTaihe see rnaBHbre Hosocrn AllR 6yxramepos no Ha11oraM, 6yxy4ery, B3HocaM 1-1 nposepKaM. Hosocrn rorossir 3Kcneprbr no 6yxy4ery 1-1 Ha11oroo611o>KeH1-1ro, Koropbre noHHMaror, o 4eM rosopsir. B HaweH JleHTe HOBOCTeH - TO/lbKO nposepeHHaR HH<f>OpMal.\HR H scerAa B cpoK. TaM >Ke B pa3Aelle «PaCCbl/lKH» (s sepxHeM 11eBOM yrny) Bbl MO>KeTe noAnHCaTbCR Ha e>KeHeAellbHYIO paCCblllKY HOBOCTe H, KOTOpasi 6yAeT npH XOAHTb BaM Ha 3/leKTpOHHYIO n04Ty.
24
2100 BMeCTO
2000 14-1 7
HOBOe 3 Haqem-i:e
pa3p.H,1l:OB KBK ITO HaJIOI'OBI>IM rreH.HM, B TOM qi.i:CJie IIpOIIIJIOI'O)J;HHM
HaJiorn H B3HOCbl «IloKyrraTeJih BrrpaBe 3aHBHTh Bh1qeT no cqeTy-c}?aKType, KOTOpbIH BhICTaBHJI rrpoAaBe~ Ha crre~pemnMe » 4 32 OJibI'A ,Il;YMMHCKMI, COBeTHHK rocy,n;apCTBeHHOH rpam,n;aHCKOH cJiym6hl P<l> 2-ro KJiacca
y
Bae eCTb HHOCTpaHHbie COTpy,n;Hmm?
Ilp0Bep1>Te HX B
CHHJIC. EcJIH ero HeT, crrenrnTe
II<I>P c amteTaMH H OIIHCbIO. 06pa3D;bl >52, 55
38 BOIIpOCOB
0 HOBhlX rrpaBHJiax IIO
H,Il;C,
HaJiory Ha HMym;ecTBO, HaJiory Ha rrpn61>m1>,
H)J;<I>JI, B3HOCaM H rrpoaepKaM IIpH-
IIIJIO Ha ropHqyro JIHHHIO, rrpoxop;HBIIIYIO KoMrraHHH ,n;o1rn3aJia, qTo KOMIIbIOTepHnre
Ha caihe glavbukh.ru.
oqKH ,lJ;JIH COTpy,n;HHKOB OCB060*,lJ;eHbI
,lJ;O O,lJ;HOI'O -+ 26-49
OT B3HOCOB . AprYMeHTbI rro6e,n;HTem1
MDI OTBeTHJIH Ha ace
>57
25
HaJiorH H B3HOCbI H)J;C '2015
KaK
rrpHMeHHTL
HOBl>Ie rrpaBHJia 110 H~C B CJIO:IKHl>IX cnyqaHX
Bee caMoe uamuoe
0
0 Mo:>KHO 3a.HBU:Tb BbPieT no C'll:eTy-<t>aKType OT npo,ll;an:u;a Ha cne:u;pe:>Ku:Me
HaJioronu:Ku: 6y,ll;yT conocTaBJUITb nocTaB.m;u:Ka H noKynaTeJI.H no llHH H Kilil
CeMh OTBeTOB Ha BorrpochI
Bee caMoe llHTepecHoe o rrpoBepKax
0 HOBbIX rrpaB1max ,ll;JUI BbPieTOB --+ 27
HOBoli .n;eKJiapan;HH no H,ll;C
•
>35
0
0n03,ll;aBIIIU:H C'lJ:eT- <l>aKTypa He Tpe6yeT yTO'll:HeHKH
OnacHo nepeHOCHTb BbI'll:eT:LI no aBaHCOBblM C'lJ:eTaM- <l>aKTypaM
Bbr<IeT MOjKHO sa.aB11Tb 11 B TeKym;eM
E:m;e Tp11 KpaTK11x, HO eMK11x pa3'h.HCHe-
KBapTaJie. IlocM0Tp11Te Ha cxeMe --+ 29
Hll.H --+ 34
B KHu:rax npo,ll;a:>K u: noKYnOK Ha,ll;O npU:BO,ll;HTb ,ll;acy nJiaTe:>KKU:, a He ,lJ;aTy u:cnOJIHeHH.H 6aHKOM E:m;e KOe-qTo BajKHOe rrpo KHliTll IIOKyIIOK, rrpo.n;ajK 11 jKypHaJI <PaKTYP
~eTa
cqeTOB-
>33
.. ... :.. .... .
6yAer npoaqe, ec11H cei14ac nposepHTe HHH H Knn KOHTpareHTOB B 6yxramepCKOH nporpaMMe. 3ro H36aBHT OT Heo6XOAHMOCTH roTOBHTb MHoro nosicHeHHH no AeK11apa4HH 3a I Ksap1a11.
26
I'JiaB6yx · N2 5, MapT 2015 rop;a
Ha ropsiqyro mrnHIO no nonpaBKaM-2015, KOTopyro Mhl npoBeJIH Ha ca:iiTe glavbukh.ru, 6oJibrne Bcero BonpocoB npHrnJio no H)J;C . JIO omH,D;aTb. H3MeHeHHH.
C A
If 3Toro
cJie,D;oBa-
2015 ro,D;a B pacqeTe HaJiora npoH30I11JIH cyru;ecTBeHHbre rJiaBHoe <I>HC yTBep,D;HJia HOBYIO pacrnHpeHHyro ,D;eKJia-
G
paspernaeT rrpo,n;amzy n rro:icyrraTenro ,n;eKnapnpoBaTh <l>HC
pan;Hro, B KOTopyro Tenepb 6y,D;yT BXO,Zl;HTb ,D;aHHhre 0 Kam,D;OM noJiyqeH-
O,il;MH M TOT JKe
HOM H BbICTaBJieHHOM cqeTe-cpaKType. 0TBeTbl Ha caMbie OCTpbre BarnH
c-cieT-cpaKTYPY B pa3HbIX KBapTanax
Bonpochl Bbl Hali,D;eTe B 3TOM MaTepHaJie. Pa3'hHCHeHHH MhI no,D;rOTOBHJIH c yqeTOM MHeHHH qHHOBHHKOB MHHcpHHa H <I>HC PoccHH.
Cp01c o.Mt B'bt'IJ,ema • HcnpaeJ1,e11:n'bte C'l{ema-ifJmcmyp'bt • B'bt'IJ,em ua cne'4pe:»euMe
BJiaro,D;apH BhirO,D;HbIM nonpaBKaM, BCTynHBIIlHM B CHJIY c 1 HHBapH, KOMnaHHH nOJiyqHJIH B03MOmHOCTb 6e3 pHCKa nepeHOCHTb BbiqeThl Ha CJie,D;YIOID;He KBapTaJihI B npe,D;eJiax Tpex JieT. AB ,D;eKJiapan;HIO 3a npornJihIH KBapTaJI BKJIIOqaTb Bb1qeTbl no on03,D;aBI11HM cqeTaM-cpaKTypaM, noeyqeHHhIM ,D;O cpoKa c,D;aqH ,D;eKJiapan;HH. Ho ecTh H HeBhirO,D;Hoe H3MeHeHHe -
HOBa.H <}>opMa ,D;eKJiapan;HH no H)J;C n03BOJI.HeT HaJIOrOBHKaM
conocTaBHTb ,D;aHHbie C"<leTOB-<}>aKTyp npo,D;aBn;a H noKyrraTeJI.H. BOJibIIlHHCTBO KOJIJier ce:H:qac BOJIHyeT' MOmHO JIH npHMeH.HTb HOBbre npaBHJia 0 TpeXJieTHeM cpoKe H on03,D;aBI11HX cqeTax-cpaKTypax ,Zl;JIH HCnpaBJieHHbIX ,Zl;OKyMeHTOB? If H3-3a KaKHX pa3HO"<ITeHHH B ,D;eKJiapan;HHX noKynaTeJih H npo,D;aBen; 6y,D;yT BhlffYm,D;eHhl ,D;aBaTh HaJIOrOBHKaM MHOmecTBO no.HCHeHHH? ,Ll;anee OTBeTbl Ha ceMb caMbIX OCTpbIX BOnpocoB npo Bbl"<leTbl.
1.1. Hmc.naiJJta.fl u cttem-<}Jmcmypa Ja iJeH:a6pb npuut.nu a <}Jeapa.ne. KoziJa Ja.flaumb 6btttem H!{C u 6yiJym .nu npo6.ne.Mbt UJ-Ja mozo, ttmo nocmaaw,uH: u noH:yname.nb ompaJJCmom amom cttem-<jJaH:mypy
a paJJtbtX H:aapma.nax? KoMnaHHH BnpaBe 3aperHcTpHpoBaTb cqeT-cpaKTYPY BI KBapTaJie. IlpeTeH3HH K BbI"tleTaM 6bITb He ,ll;OJl)KHO.
HoBoe npaBHJIO o TpexJieTHeM cpoKe KacaeTCH He TOJihKO cqeToB-cpaKTyp, BblCTaBJieHHbIX nocJie 1 HHBap.H 2015 ro,D;a (n. 1.1 CT. 172 HK P<l> ) . Otto pacnpocTpaH.HeTcH H Ha c"tleTa-<}>aKTyphl, KOTOpbre npo,D;aBen; BbICTaBHJI B ,D;eKa6pe 2014 ro,D;a, a noKynaTeJih noJiyqHJI B 2015 ro,D;y. B e,D;h KaKHX-TO oco6h1x nepexo,D;HhIX npaBHJI ,D;JIH 3Toro cJiyqasi B 3aKoHe HeT . 3Ha"<IHT, noKynaTeJib BnpaBe 3aHBHTh Bh1qeT JIH6o BI KBapTaJie,
27
Ha.rror11
H B3HOCbI
H,D;C '2015
TO eCTb B rrep11:o;::i;e IIOJiy"'leHliH C"'leTa-<l>aKTYPbI, Jili6o B mo6oM li3 CJie;::i;yrom;11:x KBapTaJIOB B rrpe;::i;eJiax Tpex JieT c ;::i;aTbl IIOCTaHOBKli TOBapoB Ha y"tJ:eT. IlyCTb Bae He CMyrn;aeT TOT <PaKT, "'ITO rrpo;::i;aBe:u; Ha"'lliCJiliJI
H,D;C
B IV KBapTaJie, a Bbl 3a.HBliTe BbI"'leT B ;::i;pyroM rrep11:o;::i;e . .n;a, c OT"'leTHOCTli 3a
I
2015
KBapTaJI
ro;::i;a HaJioroBliKli Ha KaMepaJibHbIX rrpoBepKax
;::i;eKJiapa:u;liH 6y;::i;yT CBepHTb ;::i;aHHbie IIOCTaBm;liKa li IIOKyrraTeJIH. Ho, Bo-rrepBbIX, rrporpaMMa rrpoBepKli ;::i;eKJiapa:u;11:M: 6y;::i;eT Y"'lliTbIBaTb rro;::i;o6Hbie HeCTbIKOBKli . .n;aHHhle OT"'leTHOCTli KOMIIaHHH 6y;::i;yT HaKaIIJiliBaTbCH li3 KBapTaJia B KBapTaJI. Ilo3TOMY liHCIIeKTOpbI CMOryT COIIOCTaBliTb C"'leTa-<PaKTYPbI, ITO KOTOpbIM IIOKyrraTeJib 3a.HBJIHeT BbI"'leT II03JKe , "'leM Ha"'lliCJieH
H,D;C y IIOCTaBill;liKa. .n;JIH :noro rrporpaMMa cpaBHliT ;::i;aHHbie
KHHrH IIOKYIIOK c KHlirOH rrpo;::i;aJK IIOCTaBID;liKa sa KBapTaJI, B KOTOpOM Ha"'IHCJieH HaJior.
A
BO-BTOpbIX, no CJIOBaM crre:u;11:aJiliCTOB
ITO C"tJ:eTaM-<l>aKTypaM, BhlIIHCaHHblM ,ll;O
1 HHBap.H 2015
<l>HC, sarr11:c11:
ro;::i;a, rrp0Bep.HIO-
rn;11:e COIIOCTaBJIHTb He 6y;::i;yT. Be;::i;o KOMIIaHlili TOJibKO c
I
KBapTaJia CTa-
HYT BKJIIO"tJ:aTb B ;::i;eKJiapa:u;11:10 ;::i;aHHhle KHlirli rrpo;::i;aJK li KHHrli IIOKyIIOK. TaK11:e pa3'hHCHeHliH ;::i;aeT
<l>HC Pocc11:11: Ha CBOeM caliTe (nalog.ru
>
H,D;C 2015 ) . TaK qTo rrpeTeH3liH K IIOKyrraTeJIIO no IIOBO,ll;y HeCThlKOBKli ;::i;aHHbIX 6oITb He ,ll;OJIJKHO.
1.2.
C1lem-</Jmcmypa no ycJLyZa.M 3a Mapm npuweJL 6 1w1laJLe anpeJLJl.
I KeapmaJL ?
06R3ameJLbHO JLU 3aJl6JLJlmb 6bt1lem 6 8eJCJLapalJiUU 3a
HeT, He 06.HsaTeJibHO. Bn1qeT MOJKHO 3aHBliTb B ;::i;eKJiapa:u;11:11: 3a II KBapTaJI liJili rrepeHeCTli Ha JII06oli cJie;::i;yrom;11:li KBapTaJI B rrpe;::i;eJiax Tpex JieT.
C 2015
ro;::i;a KOMIIaHHH BrrpaB e caMa pemaTb , Kor;::i;a 3aHBliTb BblqeT
no cqeTy-<l>aKType, KOTOpbIH rrpmrreJI no OKOH"tJ:aHlili KBapTaJia, HO ,ll;O cpoKa c;::i;aq11: ;::i;eKJiapa:u;Hli 3a 3TOT KBapTaJI (rr. BbIH BapliaHT -
1.1 CT. 1 72 HK P<l> ) . IIep-
OTpa3liTb Bb1qeT B OT"'leTHOCTli 3a TOT KBapTaJI, Kor;::i;a
KOMIIaHliH rrp11:06peJia TOBapbI, pa6oThl HJili ycJiyrli. B H ameM rrp11:Mepe 3TO ;::i;eKJiapa:u;liH 3a I KBapTaJI. BTopoM: BapliaHT -
BKJIIO"'lliTb Bbl"tJ:eT
B KHliry IIOKYIIOK Toro KBapTaJia , B KOTOpOM KOMIIaHliH IIOJIY"tJ:liJia C"'leT<l>aKTypy. B HameM rrp11:Mepe 3TO II KBapTaJI. TpeTliH Bap11:aHT -
rrepe-
HeCTli Bb1qeT Ha ;::i;pyr11:e KBapTaJihl B rrpe;::i;eJiax Tpex JieT ( cM. cxeMy -+ 29) . .n;eKJiapa:u;11:10 3a I KBapTan Ha;::i;o c;::i;aTb He rrosJKe 06rn;11:M: cpoK -
25
arrpeJIH -
27
arrpeJIH, TaK KaK
rrp11:xo;::i;11:TCH H a cy66oTy. B s aKoHe cKa3a-
Ho, "'ITO B ;::i;eKJiapa:u;lili MOJKHO OTpa3liTb C"'leTa-<l>aKTYPbI, IIOCTyrrliBIIIlie HMeHHO ;::i;o cpoKa ee c;::i;a"'lli , ycTaHOBJieHHoro B HaJioroBOM Ko;::i;eKce
28
P<l>.
I'JiaB6yx 路 N2 5, MapT 2015 rop;a
G
KoMrraHHH IIOJIY'IHJia cqeT-<l>aKTYPY ,ri;o HJIH rrocJie cpoKa c,z:i;aqH ,ri;eKJiapau;HH aa KBapTaJI, B KOTOpOM TOBap1>1 rrpHHHTl>I K yqeTy?
l
IlOCJi,e
1
[ B1>rc1eT MOJKHO 3aJIBHTh: B KBapTa.rre, KOr,n:a IIOCTyrIHJI
B KBapTaJie, KOr,ri;a IIOCTYIIMJI
C"tJeT-cpaKTypa;
C"tJeT-cpaKTypa;
B mo6oM cJiep;yrorn;eM KBapTa.rre
B mo6oM CJiep;yrorn;eM KBapTaJie
B rrpe,ri;eJiax Tpex JieT c ,n:aT1>1 rrocTa-
B rrpe,ri;eJiax Tpex JieT c ,ri;aThI
HOBKM TOBapoB Ha y-qeT;
IIOCTaHOBKM TOBapoB Ha yqeT
B KBapTa.rre, KOr,n:a KOMIIainrn: IIOCTaBMJia TOBaphI Ha yqeT
Ii
IIOKa He.HCHO, 6yp;yT JIB HaJIOrOBHKH IIpH)J;HpaThCSI K BhPieTaM, eCJIH
C"lleT-<PaKTypa IIOJiy"lleH 27 anpeJISI, TO eCTh Ha p;aTy, KOrp;a KOMIIaHHSI p;om1rna OTIIpaBHTh p;eKJiapau;mo. 3HR'lHT, HaH6oJiee 6e30IIaCHbIH BapHaHT -
B p;eKJiapau;mo 3a I KBapTaJI BKJIIO"<IHTb BbI"tleTbl ITO OIT03)J;aBIIIHM
C"lleTaM- <PaKTypaM, KOTOphle ITOCTyrrHJIH B ITepH0,11; c 1ITO26 aITpeJISI. CoBeTyeM TaK.me HMeTb ITHCbMeHHOe ITO)J;TBep.mp;eH He p;aTbI ITOJiyqeHHSI C"lleTa<PaKTYPbl. 3To MO.iKeT 6bITb, K ITPHMepy, KOHBepT c ITO"t:ITOBbIM IIITeMITeJieM HJIH 3am1Cb B .mypHaJie BX0,11;.HI.IJ;eH KOppeCITOH)J;eHD;HH.
A
ecm1 KOMITaHHR Bhlrop;Hee ITepeHeCTH BbI"tleTbI Ha II KBapTaJI, TO MO.at-
HO cp;eJiaTb 11 TaK -
pHCKOB HeT. Be,n;b B 2015 ro,n;y TaK.me ,n;eiicTByeT
CTapoe ITpaBHJIO 0 TOM, "t:ITO BbI"'leT MO.atHO 3a.HBJISITb B TOM K B apTaJie, B KOTOpOM ITOJiyqeH C"t:IeT-<i>aKTypa ( IT. 1 CT. 17 2 HK P<l> ).
1.3. C 1ca1Cou oambt omcttumbtaamb mpexJlemHuu cpo1C, a npeoeJlax Komopo20 6btttembt MOJICHO nepeHocumb Ha CJleoy101J.4ue 1C6apmaJlbt ?
c ,n;aTbI, Kor,n;a KOMIIaHHSI ITpHHHJia TOBapbI K y-qeTy. B
3TOT cpoK Ha,n;o
ycITeTb H e TOJibKO 3aperHCTpHpOBaTb C"<IeT-<PaKTYPY B KHHre IIOKyrrOK, HOH cp;aTb p;eKJiapan;HIO.
29
Ha.rror11
H B3HOCbI
H,D;C '2015
OCTopo>t<Ho!
B HaJioroBoM Ko,n;eKce
Tp11 roAa AnR
BaT1> Tpll ro,n;a, B rrpe,n;eJiax KOTOphlX KOMIIaHllH BIIpaBe 3aH:BllTb B:OPieT.
Bbl4eTa HaAO
Mn1 C't!HTaeM, qTo Ha,n;o opneHTHpoBaTbC.H Ha <PopMyJinpoBKY B rryHK-
c411rarb c AaTbl,
Te
KOrAa noKynarenb
c ,n;aThl IIOCTaHOBKH TOBapa Ha y't!eT, Kor,n;a KOMIIaHHH y-qJia rrpno6peTeH-
nocras11n rosapb1
Hbie MaTepnaJibl H TOBapbI Ha C't!eTaX
Ha y4er. 3a
P<I> He cKa3aHo qeTKO, OT KaKOH ,n;aThl OTC"'UiT1>1-
1.1 cTaT1>121 172 HaJioroBoro Ko,n;eKca
P<I>. To ecTI> cqnTaT1> TPH ro,n;a
10, 41 n T.,n;.
BnPieT1>1 Ha,n;o 3a.HBJI.HTh B ,n;eKJiapau;nn (rrocTaHOBJieHne Ilpe3H,D;HYMa
3TO
26 arrpeJI.H 2011 r . M 23'11). 3HaqnT, B TpexJieTHllH cpoK 6e3-
speMR HaAO BKnl0-
BAC P<I> OT
411Tb C4er-cpaKTYPY
orracHee ycrreTh He TOJihKO 3aperncTpnpoBaT1> cqeT-cl>aKTYPY B KHnre
B KHHry noKynoK
rroKyrroK, HO n c,n;aTb HaJioroBHKaM OT't!eTHOCTb. AHaJiornqHhlH B:nrno,n;
11 CAaTb AeKna-
cy,D;bll ,n;eJiaIOT B OTHOIIIeHllll TpexJieTHero cpoKa, OTBe,n;eHHOro Ha B03-
pa41110. l-1Ha4e
MeID;eHHe H,D;C (orrpe,n;eJiemrn BepxOBHOro cy,n;a P<I> OT
Bbl4eT MOryr CHRTb.
N2 305-RT14-5462).
8 ,n;eKa6p.H 2014 r .
npHMep. KaK nOC"IHTaTb CpOK, B Te"leHHe KOTOpOrO MO>KHO 3aABHTb Bbl"leT H.QC
KoMnaHi-t.R
16 Mapra 2015 roAa np1-106pe11a rosapb1, y•.111a Ha cyere 41
1-1 no11y41-111a C4eT-cpaKTypy. no11y4aeTC.R, 4TO rpeXJleTHHH CpOK 3aKaH4HBaeT-
16 Mapra 2018 roAa. A BblYer MO>t<HO orpa3HTb s AeK11apa41-1.Rx 3a 11106b1e 2015, 2016, 2017 fOAOB. Orpa>t<aTb CYer-cpaKrypy s AeK11apa41-11-1 3a I Ksapra11 2018 roAa pi-tcKosaHHO. BeAb KOMnaHi-t.R 6yAeT CAasarb ee 3a npeAe11aM1-1 rpex11erHero cpoKa. A 3Ha-
C.R
KBapraJlbl
4HT, BeJlHKa sepO.RTHOCTb, 4TO HHCneKTOpbl OTKa>t<yT B Bbl4eTe.
1.4.
Ko~inm-tuR 6
I
KBapmaJLe noJLyl(,uJLa Clf,em-</JaKmypy u Japezu-
cmpupoeaJLa ezo 6 K1w2e noKynoK.
B anpeJLe nocmaeut,uK npucJLaJL
ucnpaeJLeJ-tJ-tbtu Clf,em-</JaKmypy. MoJJCJ-to JLU Ja.neumb Bbtl(,em no J-te.My 6 aeKJLapau,uu Ja
I K6apmaJL?
,n:a, MO.IKHO. I'JiaBHOe, qT061>1 ncrrpaBJieHHbIH cqeT-cl>aKTypa npHIIIeJI
,n;o 26 anpeJI.H BKJIIO"t{llTeJI:OHO. Ilo HOBbIM rrpaBHJiaM KOMIIaHll.H BIIpaBe BKJIIO"t{llTb B ,n;eKJiapau;nro Bbl"t{eTbl IIO cqeTaM-cl>aKTypaM, KOTOpbre IIOCTYIIllJill IIOCJie OKOH"t{aHll.H OT"t{eTHOro KBapTaJia, HO ,n;o cpoKa ee c,n;aqn (rr. 1.1 CT. 172 HK P<I>). ,n:aHHa.H HOpMa pacnpocTpaH.HeTC.H He TOJihKO Ha 06n1qH1>1e, HO ll Ha ncnpaBJieHHhle c't!eTa-cl>aKTyp1>1. 8To HaM no,n;TBep,n;nJIH B MnHcPHHe PoccHn. Ofr:n.HcHeHne npocToe. B HaJioroBoM Ko,n;eKce P<I> HeT oroBopKH, qTo HOBa.H HOpMa pacrrpOCTpaH.HeTC.H TOJihKO Ha 061>PIHbie cqeTa-<PaKTypbI. KpoMe Toro, ncrrpaBJieHHhlH C't!eT-cl>aKTypa -
3TO ,n;oKyMeHT, KOTO-
phlH 3aMeH.HeT co6o:B: rrepBOHa't!aJibHhIH C'IeT-cl>aKTypy, a He .HBmieTC.H
30
I'JiaB6yx · N2 5, MapT 2015 rop;a
KaKHM-TO p;orroJIHeHHeM K HeMy. cpaKTYPY KOMIIaHH.fl MOJKeT 3a
I
A
pas TaK, TO 11crrpaBJieHHhIH c"<IeT-
saperHCTpHpOBaTh
B
KHHI'e
IIOKYIIOK
G
Ba>t<HaR AeTanb Bbl4eTbl no 1-1cnpaeneHHblM c4eTaM-
1rnapTaJI.
BhPieT ITO ITepBOHa"<IaJihHOMY C"<IeTy-cl>aKType Ha,n;o aHHYJIHpoBaTh. ,ll;JI.a aToro B KHHre ITOKYITOK HYJKHO cp;eJiaTh em:e OAHY saITHCh ITO 3TOMY c"<Ie-
cpaKrypaM, KaK 1-1 no 06b14Hb1M, MO>+<Ho
TY-cPaKType, HO co 3HaKOM «MHHYC». XoT.a Cl:JeT-cpaKTypa ITpHrneJI yJKe
nepeHoc1-1rb Ha c11e-
3a paMKaMH OT"<IeTHOI'O KBapTaJia, ocl>opMJI.flTh ,ll;OITOJIHHTeJihHhlH JIHCT
AYIOW,He KeapTa11bl.
He Tpe6yeTc.a. To eCTh 11 sarrHCh 06 aHHYJIHpoBaHHH 11cxop;H11Ka, 11 saITHCh 0 Bhil:JeTe ITO HCITpaBJieHHOMY ,ll;OKYMeHry MOJKHO cp;eJiaTh B caMOH KHHl'e IIOKyrrOK. 8To HaM ITO,ZJ;TBepp;HJIH B <I>HC PocCHH.
1.5. MoJtCno Jl,U om1CJ1,aObteamb na CJ1,eoy1014ue 1C6apmaJT,bt ew-tem HJI.C no ucnpaeJT,eHHbt:U cttema:u-<}Ja1Cmypa:u? ,ll;a, MOJKHO. Ho TpexJieTHHH cpoK 6esorracHee C"<IHTaTh c MOMeHTa, KOI'p;a KOMITaHH.fl rrpHH.HJia TOBaphI Ha y-qeT, a He c p;aThl IIOJIYl:JeHH.fl HCIIpaBJieHHOl'O Cl:JeTa-cl>aKTyphI.
HoBoe rrpaBHJIO 0 TOM, "ITO BhI"<IeThl H,l1;C MOJKHO rrepeHOCHTh Ha CJiep;yrom;11e KBapTaJihI, pacrrpocTpaH.aeTC.fl H Ha o6hI"IHhie, H Ha HCrrpaBJieHHhie cqeTa-cpaKTYPhI.
B
HaJioroBoM Ko,n;eKce P<I> Ha 3TOT c"<IeT HeT
HHKaKHX orpaHH"<IeHHH. Ho aHHYJIHpoBaTh saITHCh ITO rrepBoHa"<IaJihHOMY C"<IeTy-cl>aKType 6e30ITaCHee B TOM JKe KBapTaJie, B KOTOpOM ITpHp;eT 11crrpaBJieHHhIH. He Ha,n;o ,n;JI.a aToro m,n;aTh Toro KBapTaJia, B KOTopoM KOMIIaHH.fl IIJiaHHpyeT 3a.HBHTh no 3TOMY p;oKyMeHTY Bbll:JeT. JlorHKa TaKa.H. Pas IIOCTaBIIl;HK HCrrpaBHJI C"<IeT-cpaKTypy, TO 3Ha"<IHT, B HeM 6hIJIH cyrn;ecTBeHHhie OIIIH6KH (rr. 7 IlpaBHJI 3aIIOJIHeHH.fl C"<IeTa-cpaKTyphl, YTB. ITOCTaHOBJieHHeM IlpaBHTeJibCTBa P<I> OT
M 1137).
A
26 p;eKa6p.a 2011
r.
ITO TaKOMY Cl:JeTy-cl>aKType ITOKyITaTeJib He BITpaBe 3a.HBJI.f1Th
BhI"<IeT HaJiora. HarrpHMep, KOMIIaHH.fl saperHCTpHpOBaJia C"<IeT-cpaKTYPY Ha TOBapbI B I KBapTaJie
2015
rop;a. B HIOHe IIOCTYIIHJI HCIIpaBJieHHhIH Cl:JeT-
cpaKTypa. IlocJie rroJiy-qeHHH aToro ,n;oKyMeHTa HymHo aHHYJIHpoBaTh Bhll:JeT B p;oITOJIHHTeJihHOM JIHCTe K KHHre ITOKyrroK sa 1 KBapTaJI. BhI"<IeT
H,l1;C ITO HCIIpaBJieHHOMY C"<IeTy-cl>aKType KOMITaHH.fl MOJKeT 3a.HBHTh KaK BO II KBapTaJie, TaK H B CJiep;yrorn;:ax ITep1rn,n;ax B Te"t!emre Tpex JieT. 8TOT cpoK 6esoITacHee C"<IHTaTh c p;aThI ITPHHHTHH TOBapoB Ha y-qeT . To eCTh TaK me, KaK ITO o6hI"<IHhIM c"<IeTaM-cl>aKTypaM. TaK KaK B saKoHe He cKasaHo, "t!TO KOMITaHH.fl MOJKeT OITpep;eJI.HTh cpoK ,ZJ;JI.fl Bhl"t!eTOB HaJiora c p;aThl IIOJIY"<IeHH.fl C"<IeTa-cl>aKTyphl.
31
H a.rror11 H B3HOCbI H,D;C '2015
1.6. IIocmaBw,wc 1w cneUipeJ1CuMe 6btnucaJT, n01cynameJT,10 Cl.f,em</Jmcmypy c H/l,C u ompa3UJ1, ezo 6 pa3aeJT,e 12 ae1CJT,apaUiUU. Bnpa6e JT,U noKynameJT,b JaRBUmb Bbtl.(,em no 3m0My Cl.f,emy-</JaKmype, ompa3U6 ezo 6Mecme C 8pyZ UMU Cl.f,emaM u -</JaKmypaMU 6 pa38eJT,e 8 8e1CJT,apaUiUU? Mhl C'IHTaeM, 'ITO BnpaBe. Cneu;HaJIHCTbI <l>HC BbICKa3bIBaIOT TaKoe
me
MHeHlie.
KoMIIaHlili Ha cneu;p emliMax He HBJimoTCH nJiaTeJibIIJ,liKaMH H,ll;C, 3Ha'IHT, He µ;oJimHbI BhlCTaBJIHTb C'IeTa- cpaKTypbr. I IoaToMy B M1rnqmHe acerµ;a C'IliTaJilI, 'ITO n oKyrraTeJili He Bnpaae 3aHBJIHTb Bbl'IeThl no C'IeTaM-cpaKTypaM, nOJIY'IeHHbIM OT TaKliX nocTaBIIJ,liKOB (nHCbMO OT
16 MaH 2011 I'.
M 03-07-111126). H o cyµ;hH B aToM Bonp oce noµ;µ;ep mHBaIOT HaJioronJiaTeJibIIJ,liKOB (nocTaHOBJieHHe A p 6nTp amHoro cyµ;a BocTO'IHO-CH6Hp cKoro oKpyra OT
12 µ;eKa6pH 2014 r. no µ;eJiy .N2 A 78-3813'2014). KpoMe Toro, He TaK
)J;aBHO KoHCTHTyI.J;HOHHbIR cyµ; P<l> YKa3aJI, 'ITO KOMnaHHH Ha ynpom,eHKe, KOTOpaH BhlCTaBJIHeT C'IeTa-cpaKTYPbI c H,ll;C, )J;OJimHa ynJiaTliTb HaJIOI' B 6roµ;meT. CJieµ;oBaTeJibHO, noKyrraTeJib MOmeT Ha OCHOBamrn 3TOI'O C'IeTacpaKTYPbI npHHHTb HaJior K Bbl'IeTy (nocTaHOBJieHHe KoHCTHTYQHOHHoro cyµ;a P<I> OT
3 liIOHH 2014 I'. M 17-II).
c 3TliM corJiaCHbI li HaJIOI'OBHKH (CM.
«Pa3'bHCHHeT <I>HC» Hlime).
1. 7. IloKynameJT,b Ha cneUipeJ1CuMe npuo6pemaem MamepuaJT,bt y nocma6W,U1Ca Ha o6w,eii cucmeMe u noJl,yl.(,aem om Hezo Cl.f,ema-</JaKmypbt c H/l,C. BnpaBe Jl,U noKynameJT,b 3aR6JT,Rmb Bbtl.(,embt no 3mu.M Cl.f,emaM-</JaKmypaM, eCJT,U OH 6y8em caM BbtcmaBJT,Rmb Cl.f,ema-</JaKmypbt c H/l,C CBOUM 1COHmpazeHmaM? HeT, He BnpaBe. B eµ;b npaBo Ha Bhl'IeT e c Tb TOJibKO y HaJio r o nJiaTeJibIIJ,liKOB H,ll; C .
~ l!J
........... . ...... . ...... ......... ........ .... .. .. ... . ..... .... ........ . .. ... ... . ....... .. .. ... ... . ... . ....... . .... ...... . .. ... ... . . .
Pa3'b.HCH.HeT <l>HC
......... ..... ........ ... ............. ...... .... ... ....... .... ........ ....... ........ ............. .. .......... .... .. ... ................... .. ... ..
Mo>t<HO 3aRBMTb Bbl'leT no C'lery-<j>aKrype, KOTOpblH BblCTaBMn npoAaBe4 Ha cne4pe>t<MMe EcJrn rrpoAaBeu;, rrpHMeHJI10m,11:H yrrpom,eHHyIO c11cTeMY Ha.rroroo6J10meHHJI, BbICTaBJIJieT C"<IeTa-<f>aKTypbl c H )J;C, TO OH o6.H3aH yrrnaTHTb AaHHYIO CYMMY Hanora B 6IOAJKeT. IlpH 3TOM cornacHo rrpaBoBo:H II03IDJ:lm KoHCTHTyrr;HoHHoro cyAa IIOKyrraTeJib BIIpase 3a.HBHTb BbI"<IeT Ha OCHOBaHHH 3Toro C"<IeTa-<f>aKTYPbI (rrocTaHosnemi:e KoHCTHTYII;HOHHoro cyAa P<I> OT
3 HIOH.H
2014 r. Ni 17-II ).
OJihI'A )J;YMM:H CKAH, COBeTHHK rpaJitAaHCKOH cnyJit6bI P<I> 2-ro KJiacca
I'JiaB6yx · N2 5, MapT 2015 rop;a
G
KoMrraHHH Ha ynporu;eHI~e mm EHBA, KOTOphre BhlCTaBJUIIOT cqeTa-<PaKTypbI c H,ll;C, .n;omKHhl 3 arroJIHSITh pa3.n;eJI
12 .n;eKJiapaQHH.
B HeM HYJKHO
npHBO,ll;HTh ,n;aHHhre o Bhr.n;aHHhIX cqeTax-cpaKTypax. Ho yqecTb noJiyqeHHhre OT IIOCTaBIIl;HKOB cqeTa-cpaKTYPbI B pa3,n;eJie
8
HeJib3SI. KoMnaHHH
Ha cneQpeJKHMe He BnpaBe npHHHMaTb K BbrqeTy BXO,ll;HOH HaJIOI'. TaKyIO no3HQHIO BbICKa3aJIH cy,n;hH (n. 5 nocTaHOBJieHHSI IlJieHy~rn BAC pep OT
30 MaSI 2014 I'.
M 33). Be.n;h 3aSIBJISITb BbrqeTbI MOI'YT TOJibKO HaJIOI'O-
mraTeJibIIl;HKH.
rJiaBa I I. KHMrM rrpo,n;aJK M IIOKYIIOK, JKypHaJI yqeTa cqeTOB-<PaKTYP Ceeoettwi o ruiameJ1C1wx • Ko.11tnattuu tta cne~peJ1Cu.11wx • flocpeottuKu
c 2015 ro.n;a 60JibllIHHCTBO KOMnaHHH He ,ll;OJIJKHbI 3anOJIHSITb mypHaJI yqeTa cqeTOB-cpaKTyp. Ero Be.n;yT TOJibKO nocpe,n;HHKH. 3aTO KHITTH rrpo.n;am H KHHI'H noKynOK CTOHT 3 anoJIHSITb 6onee TIIl;aTeJibHO, TaK KaK .n;aHHbie H3 Hill{ HYJKHO BKJiroqaTb B .n;eKJiapan;HIO. ,D;anee OTBeTbI Ha TPH CaMbIX qaCTbIX BOnpoca 0 HOBbIX KHHI'ax H Heo6xo,n;HMOCTH 3anOJIHSITb mypHaJI.
2.1. PezucmpupyR aam-tcoabtu C"lem-<jJmcmypy a Kl-luze npoaaJfC, 1COMnal-luR a zpa<jJe 11 npuae.na 1-le aamy n.nameJKl-lOZO nopy"lel-luR, a 60.nee n0Jal-l1010 -
Kozaa amy n.nameJKKY u cno.nl-lu.n 6al-lK. Owu6Ka .nu amo ?
,D;a, TaK KaK no npaBHJiaM HYJKHO yxa3bIBaTb ,n;aTy nJiaTeJKKH. EcJIH He HCIIpaBHTb 3aIIHCb, HaJIOI'OBHKH CKOpe e BCero 3arrpOCSIT IIOSICHeHHSI.
B KHHre npo,n;a m H K H H re noKynOK HYJKHO yKa3bIBaT h ,n;aTy nJiaT eJKHoro nopyqeHHSI. B
rpacl>e
11
KHHrH npo.n;am KOMnaHHH npHBO,ll;SIT
HOMep H .n;aTy .n;oKyMeHTa, no,n;TBepm,n;aroru;ero onJiaTy cqeTa-<PaKTYPbI (n. 7 IIpaBHJI Be,n;eHHSI KHMrM npo,n;am, YTB. nocTaHOBJieHHeM IIpaBHTeJibCTBa pep OT
26 .n;eKa 6pSI 2011
r . N2 113 7 ). B rpa<Pe
7
KHHI'H noKynoK
Ha,n;o cpHKCHpOBaTb peKBH3MThl .n;oKyMeHTa, nO,D;TBepm.n;aroru;ero ynJiaTy HaJiora (n. 6 IIpaBMJI Be,n;eHHSI KHHrM noKynoK). ,D;aHHhre KHHrH npo.n;am M KHHI'H noKyrroK HYJKHO 6y,n;eT BKJiroqaTh B .n;eKJiapaQHIO. EcJIH noKynaTeJib B CBOeH ,n;eKJiapaQHH TOJKe npMBe,n;eT ,n;aTy MCIIOJIHeHHSI IIJiaTeJKKH, HaJioroBHKH Ha KaMepaJIKe, B03MOJKHO, He o6HapymaT aTy om116Ky. EcJIH me B OT"<IeTHOCTH KOHTpareHTa no 3TOH onepaQMM 6y.n;eT yKa3aHa ,n;aTa caMOH nJiaTeJKKH, TO HHCneKTOpbI YBM,ll;SIT HeCTbIKOBKY Ii MoryT 3anpoCHTb nOSICHeHHSI (rr. 3 CT. 8 8 HK pep ) .
33
H a.rror11 H B3HOCbI H,D;C '2015
2.2.
Ko~tnm-lu.R nepel.£UC.!Ulem onJLamy nocmaBWiUKY 3a omzpyJKeHHbte
moBapbt l.£acm.RMU. MoJKHO JLU 3apezucmpupoBamb cl.£em-</Ja1emypy 6 1CHUZe no1eyno1C Ha 06U4Y10 CJMMY u HYJICHO JLU yKa3bt6amb 6Ce nJLa-
meJICICU no moBapaM? CqeT-<l>aKTYPY MO.iKHO saperHcTpHpoBaTb Ha o6m;yro CYMMY. PeKBH3HThl IIJiaTemeK He HymHhI.
B
rpa<l>e
7 KHHI'H IIOKyrrOK
ffYjKHO )1Ka3bIBaTb HOMep H ,zi;aTy IIJiaTemHo-
I'O ,ll;OKYMeHTa. ,il;aHHbie KHHI'H IIOKyrrOK Ha,zi;o BKJIIOqaTb B ,zi;eKJiapau;mo,
II03TOMY HaJIOI'OBHKH Tenepb CMOryT HX npoBepHTb. Ho 3TO He BJIHSleT Ha 06m;11e rrpaBHJia BbJqeTOB BbJqeTa
H,ll;C.
K
o6SI3aTeJibHbIM ycJIOBHSIM ,zi;JISI
H,ll;C OIIJiaTa TOBapa He OTHOCHTCSI (rr. 1 CT. 172 HK P<t>). Ilo3TOMY
cqeT-<l>aKTYPY MOmHO 3aperHCTpHpOBaTb B KHHre IIOKyrrOK Ha o6m,yro CTOHMOCTb rrpo,zi;)TKn;HH.
2.3.
A peKBH3HThI 1maTemeK <l>11Kc11poBaT.b He o6SI3aTeJibHO.
KoMnaHuu Ha ynpoWieHKe uJLu EHBI(, a ma1eJ1Ce opzaHu3aZ4uu,
1eomopbte co6Mell.4a10m amu cneUipeJKUMbt, l.£acmo no1eyna10m moBapbt c Hl(C.
B omOM CJLyl.£ae Haao caa6amb
6 UHCneKUiU10 JKypHaJL yl.£ema
cl.£emoB-</Ja1emyp? HeT. llcKJIIOqeHHe- rrocpe,zi;HHKH , KOTOphle ,zi;eHCTBYIOT OT CBOero HMeHH.
JKypHaJI yqeTa cqeTOB-<l>aKTYP c
2015 ro,zi;a ,ll;OJijKHbI BeCTH TOJibKO rrocpe,zi;-
HHKH. Peqb H,ll;eT 0 KOMHCCHOHepax, areHTax, ,zi;eHCTByroIIJ,HX OT CBoero HMeHH, 3acTpOHIIJ,HKax, a TaKme 3KCIIe,ll;HTOpax, KOTOpbie yqHT.bIBaIOT B ,zi;oxo,zi;ax TOJihKO rrocpe,zi;H~ec1we B03Harpam,zi;eHHe (rr.
3 .1CT.169 HK P<t> ).
EcJIH KOMIIaHHSI Ha cneu;pemHMe BbICTaBJISIJia HJIH rronyqarra cqeTa<l>aKTYPbI B KaqecTBe nocpe,zi;HHKa, TO HymHO rrepe,zi;aBaTb Ha.JIOI'OBHKaM
~ , .......................................................................................................................................................................................................
bJ,
Ha 3aMeTicy
6blCTpb1e OTBeTbl npo C"leTa-<l>aKTYPbl, Bbl"leTbl M KaMepa nKy MomHO JIH nepeHOCHT& Ha CJie,lzylO~e xuapTaJlbI Bbl'leTbI no 8Ba.HCOBbIM C'leTaM-cPRKTYJ>aM? H eT, BhlqeT 6e3orracHee 3aHBHTb B TOM rrepHop;e, B KOTOpOM KOMilaHHH rrepe~CJIHJia aBaHC H nonyqnna cqeT-<l>aKTYPY aa rrpep;oIIJiaTy. Hoshle npas11na pa3penrnroT OTKJia)l;hlBaTb BbrqeTbI TOJibKO IIO np1106peTeHHhlM TOBapaM, pa60TaM HJIH ycnyraM (n. 1.1 CT. 1 72 HK P<I> ). 0TJIO:/lrnTb B~eT MO:/KHO TOJibKO c 0Tr p y3oqaor o cqeTa-<l>aKTyphl.
34
Bnpaue JIH KOMIIRHHH, KRK H p aHbme, BbICTRBJIHTb C'leTa-cl>aKTYPbI B Te'leHHe IIHTH µ;HeD:? HanpuMep, c 1-ro no 5-e 'IBCJIO Mec~a no OTrpyaKaM 31 MapTa? ,D;a, snpase. H a To, 'IT06hl BhlIIHCaTb cqeT<l>aKTYPY' y KOMIIaHHH H ceii:qac eCTb IIHTb KaJieHp;apHbIX )l;HeH c p;aThl OTrpy3KH TOBapoB (rr. 3 CT. 168 HK P<I> ) . B aToii qacTH HHKaKe:x H3MeHeHHH He 6hlJIO.
I'JiaB6yx ·
N2 5, MapT 2015
rop;a
G
mypHaJI ~eTa He 1103,n;Hee 20-ro 'IHCJia Mecsm;a, cJie,n;yrom;ero 3a o~eTHDIM KBapTaJIOM (rr. 5.2 CT. 174HKP<l>). qTO KacaeTC.H
H,D;C 110 rrpno6peTeHHblM TOBapaM, TO opraHH3aD;Hll
Ha ynpom;eHKe llJill
EHB,D; He 3a.HBJI.HIOT K BbI'IeTy 3Tll C)'MMbl HaJiora.
Ilo3TOMY ~HThIBaTb HaJIOI' B KaK1rx-Jm60 perHCTpax 110
H,D;C He Tpe6yeTC.H.
fJiaBa III. ,IJ:eKJiapau;iui no HJJ: C Hoewi rjJopJ1ta oe1C.napa4uu • Coomeemcmeue om-t'l-t'btX npooae4a u noKyname.n.si • Ymo•meHKU
B
HOBOH ,n;eKJiapau;nn 110
H,D;C Ha,n;o oTpamaTn ,n;aHHhle o Kam,n;oM BnICTaB-
JieHHOM H rro.rryqeHHOM c'IeTe-cl>aKType.
A
HaJioroBHKH 11pn 11poBepKe
,n;eKJiapau;nn Te11ep1> B11paBe OTCJiemHBaTb, Ha'IHCJIHJI Jill 110CTaBID;llK
H,D;C 110 C'IeTy-cl>aKType, Ha OCHOBaHHH KOTOporo 110Ky11aTeJib 3a.HBJI.HeT Bbl'IeT. 3,n;ecn I'JiaBHbie BOIIpOCbI, KaK peBH30pbI 6y,n;yT 3TO ,n;eJiaTb H KaKHe HeCTblKOBKH 6y,n;yT ,D;JI.H HHCIIeKD;HH OCHOBaHHeM, 'IT06bI 3a11poCHTb IIO.HCHeHH.H. 0TBeTbl Ha TPH B011poca H3 3TOH o6JiaCTH -
HHme.
3 .1. HyJ1C1-w JLU 6bt2pyJ1Camb 6 1wey10 ae1CJLapau,u10 C1lema-<:jJa1Cmypbl? HeT, He HymHo.
B
,n;e1mapau;nro Ha,n;o rrepeHOCHTb ,n;aHHbie H3 KHHI'H 11po-
,n;am H KHHI'H 110Kyl10K.
HanoroBHKH BIIpaBe 3aIIpocHTl> cqeTa-cl>aKTyp1>1 Ha KaMepaJIDHOH rrpoBepKe ,n;eKJiapa:u;1m. 3aTpe6oBaTb 3TH ,D;OK)'MeHTbl HHCIIeKTOpbl B11paBe, ecJIH Bhl.HBHJIH 11pOTHBOpeqm1 B ,n;eKJiapa:u;mi. Jfo:6o ecJIH ,n;aHHDie OT<JeTHOCTH KOM11aHHll He COOTBeTCTBYIOT ,n;eKJiapan;HH KOHTpareHTa HJIH mypHaJIY
~eTa C'IeTOB-cPaKTYP 11ocpe,n;HHKa ( 11. 8.1 CT. 88 HK P<l>). IlpH 3TOM TaKHe 11pOTHBOpe1IH.H CBll,D;eTeJibCTBYIOT 0 TOM, 'ITO KOMl1aHHH 3aHH3HJia HaJIOI'.
MomHO Jlll ocI>opMJUITb o;zi;e:H cqeT-<)>aKTYPY Ha HeCKOJihKO OTrpyaoK? JJ:a, TaK KaK HaJioroBhlH KO,IJ;eKc P<l> He aarrpem;aeT
BrrpaBe JIH H8JIOrOBHKH rrpoBeCTH OCMOTP IIOMe~eHHii, eCJlll IIOJiyqaT YTO'IHeHKy no H,D;C aa KaKoii-Jie:6o KBapTaJI 2014 ro;zi;a?
BKJIIOqaTb B cqeT-cl>aKTYPY HeCKOJibKO OTrpyaoK, eCJIH
JJ:a, BnpaBe. BoaMO:IKHOCTb rrpoBO,IJ;HTb ocMOTpbI B paM-
rrpH 3TOM BhlIIOJIHHeTCH cpoK ocl>opMJieHHH cqeTOB-
Kax KaMepaJIOK no H ;zJ;C IIOHBHJiaCb y HHCII0KTOPOB
1 HHBapH 2015 rop;a.
>- «I'JiaB6yx»
N2 1, 2015, 86
cl>aKTyp. HanpHMep, KOMIIaHHH OTrpy3HJia IIOKyna-
c
30 MapTa H 2 anpeJIH. Ha CTOHMOCTb 3THX TOBapOB 2 arrpeJIH MO:IKHO BhlCTaBHTb O,Il;HH cqeT-
HoBoe rrpaBHJIO pacnpoCTpaHHeTCH Ha Bee rrpoBepKH,
cl>aKTYPY·
YTO'llleHKa, H e Ba:iKHo.
TeJIIO TOBapbI
KOTOphle HaqaJIHcb B
2015 ro,zzy.
3a KaKOH rop; C,IJ;aHa
35
Ha.rror11
H B3HOCbI
H,D;C '2015
KaK o<f>opMJUITL cqeTa-<f>aKTypL1, KHHrH npo,n;a:>K 11 KHHrH noKynoK, :>KypHaJI yqeTa B nocpe,n;HH'IeCKHX c,n;eJIKax Bonpoc
OTBer
KoMnaH1-1R-areHT 3aK11t04aer
4ro6b1 1-136e>t<aTb pacxo>t<,a,eH"1H s ,a,eK11apa41-1six areHTa, np1-1H41-1nana
,a,orosopb1 c 3aKa34"1KaM"1 yc11yr
H 3aKa34"1Ka, Ha,a,o co611t0,a,aTb TaKoH allrop1-1TM.
or csoero 1-1MeH1-1 3a C4eT np1-1H-
1. AreHT sb1cras11sieT C4eT-cpaKrypy 3aKa34"1KaM 1-1 perncrp11pyeT ero
41-1na11a. nocpe,D,H"1K np1-1MeHReT
S 4acrn 1 >t<ypHalla y4era (n. 7 npaSl-111 se,a,eH"1R >t<ypHalla y4era 1 yrs.
ynpow,eHKy, a np1-1H41-1na11 -
nocraHos11eH1-1eM npas1-1Te11bcrsa pep OT 26 ,a,eKa6pR 2011 r. N2 1137).
06w,1-1!:1 pe>K"1M . KaK npas1-111bHO
B crpoKax 2, 2a, 26 c4era-cpaKTYPbl HY>KHO yKa3blsarb ,a,aHHble areHTa (n1-1cbMO M1-1Hcp1-1Ha Pocc1-11-1 or 25 "110HR 2014 r. N2 03-07-P3/30534).
ocpopMllRTb C4era-cpaKTYPbl? AreHTCKoe so3Harpa>t<,a,eH1-1e Ha,a,o Ha4"1CllRTb c cyMMbl,
2. noKa3are111-1 c4eros-cpaKryp nocpe,a,H1-1K nepe,a,aer np1-1H41-1na11y.
on11a4eHHOH3aKa34"1KaM1-1
3. np1-1H41-1na11 SblCTasm1eT areHTY C4eTa-cpaKrypbl Ha pea111-13a4HIO yc11yr. B Ka4ecrne npo,a,as4a yKa3b1saer Ha1-1MeHosaH1-1e csoei:i KOM-
c y4eTOM HAC?
naH1-11-1, a noKynare11eM 51s11siercR 3aKa34"1K (n1-1cbMO Cl>HC Pocc1-11-1 or 5 asrycra 2013 r. N2 EA-4-3/ 14103). 4. AreHT perncrp1-1pyer C4er-cpaKrypy, no11y4eHHblH or np1-1H41-1na11a, S 4aCrn 2 >t<ypHalla y4eTa (n. 11 npaSl-111 se,a,eH"1R >t<ypHalla y4era C4eTOS-cpaKTyp). KaK pacc41-1rb1saTb so3Harpa>t<,a,eH1-1e nocpe,a,H1-1Ka - 1-1cxo,a,:R "13 4eHbl c,a,e110K, 3aK11t04eHHblX nocpe,a,H1-1KOM, c y4eTOM HAC 1-1111-1 6e3 y4era Ha11ora 1 -
HY>KHO ycraHOS"1Tb s ,a,orosope areHrnposaH1-1si
KoM1-1reHr np1-1MeHsieT ynpo~eH 足
Her, He ,a,011>t<eH. KoMnaHHl-1 Ha ynpow,eHKe He nllarnT HAC
Ky, KOM"1CC"10Hep nllaT"1T Ha110-
(n. 2 CT. 346. 11 HK PCl>). no3TOMY ec111-1 KOM"1CC"10Hep pea111-13yer rosa-
rn no o6~ei:i c1-1creMe. ,D,011>KeH
pbl KOM"1TeHTa, TO C4er-cpaKrypy OH cocras11sier TOllbKO Ha cyMMY
111-1 KOM"1TeHT seem KH1-1ry npo-
so3Harpa>t<,a,eH1-1si (nHCbMO M1-1Hcp1-1Ha Pocc1-11-1 or 22 siHsapsi 2015 r.
,a,a>t< 1-1 KH1-1ry
N2 03-07-11 / 1698). OcpopMllRTb c4era-cpaKrypb1 c HAC np1-1 orrpy3Ke
noKynoK?
Tosapos He HY>KHO. CoorsercTseHHO, KOM"1TeHT He Ha41-1c11ReT Ha11or Ha CT0"1MOCTb rosapos "1 He se,a,er KH"1ry npo,a,a>t<. Ec111-1 KOM1-1cc1-10Hep np1-106peraeT rosapb1 AllR KOM"1TeHra, TO KOMl-1TeHT He snpase np1-1HRTb K Sbl4ery sxo,a,HoH HAC. 3rn cyMMbl KOMnaH1-11-1 Ha ynpo~eHKe y41-1rb1sat0T s pacxo,a,ax (no,a,n. 8 n. 1 er. 346.16 HK P<P). no3TOMY KH"1ry noKynoK 3an011HS!Tb He Hy>t<HO
KoMnaH1-1si- areHT Ha ynpo~eH 足
C,a,asarb >t<ypHa11 y4era c4eros-cpaKTYP H ,a,eK11apa41-1t0 He HY>KHO.
Ke pea111-13yer rosapbl or 1-1MeH"1 np1-1H41-1na11a 1-1 sb1CTas11sier
>KypHa11 y4era c4eros-cpaKTYP se,a,yr opraH1-13a41-11-1, KOTOpb1e ,a,el:icrsyt0T s Ka4eCTBe nocpe,D,H"1KOS OT csoero "1MeH"1 (n. 3. 1 CT. 169 HK P<P).
C4era-cpaKTYPbl s Ka4ecrse nocpe,a,H1-1Ka. Heo6xo,a,1-1-
Bawa KOMnaH"1R cornacHo yc11os1-1RM ,a,orosopa ,a,el:icTsyeT or 1-1MeH1-1 np1-1H41-1nana. OcpopMllRTb C4eTa- cpaKrypb1 KOMnaH"1SI MO>KeT TOllbKO
MO 111-1c2015 ro,a,a c,a,asarb
OT "1MeH"1 np1-1H41-1na11a Ha OCHOSaHl-1"1 ,a,osepeHHOCrn. ,D,eK11apa41-110
s Ha11orosyt0 1-1HcneK41-1t0 >t<ypHa11 y4era c4eros- cpaKryp
no HAC nocpe,a,H1-1K1-1 Ha ynpow,eHKe cocras11sirb He ,a,011>t<Hbl
1-1 ,a,eK11ap a41-1t0 no HA C?
36
I'JiaB6yx · N2 5, MapT 2015 rop;a
3.2.
G
Kmc 1-taJwzoauJCu 6y8ym conocmaBJt.Hmb nocmaBU4UJCa u noJCyna-
meJt.H npu npoaepJCe 8eJCJtapau,uu -
mOJlbJCO no HHH uJtu eU4e u no
KIIII u HaUMeH06aHU10? IIo MHH H KIIII. Ho omH6Ka B KIIII HeKpHT:wIHa.
HaJIOI'OBHKH 6y,n;yT conocTaBJI.HTb KOHTpareHTOB npem,n;e BCero no MHH. Orrrn:6Ka B KIIII HeKpHTHqHa. BoT KaK 06 3TOM cKa3aHo B HOBOM pa3,n;eJie «H,D;C 2015», KOTophlli <l>HC COBCeM He,n;aBHO OTKpbIJia Ha CBOeM caihe: « ... HeCOOTBeTCTBHe
KIIII B 3aIIHCHX KHHI' noKyrrOK H npo,n;am npH rrpa-
BHJibHOM conocTaBJiemrn ,n;pyrHX peKBH3HTOB 3anHCH He 6y,n;eT .HBJI.HTbC.H omH6KOM». HaHMeHoBaHH.a KOHTpareHTOB KOMnaHHH AOJIJKHa BKJiroqaTb B KHHrH rrpo)l;aJK H KHHI'H IIOKynoK. Ho B pa3,n;eJibI
8 H 9 )l;eKJiapau;HH ::lTH )l;aHHbie
rrepeHOCHTb He HYJKHO (Ilop.a)l;OK 3arroJIHeHHH )l;eKJiapau;HH, yTB. rrpm~a30M <I>HC Poccmi OT
29 OKT.a6p.a 2014 r. M
MMB-7-3'558) . CJieAOBaTeJihHO,
HeToqHoe HaHMeHOBaHHe KOMIIaHHH B KHHI'e IIpO)l;aJK HJIH KHHI'e IIOKyrroK HCrrpaBJIHTb He o6.a3aTeJlbHO.
3.3. Y
noJCynameJteu -
cpu3u1iecJCux JlUU, Hem KIIII. Aux HHH nocmaa-
U4UJC o6bt1iHO He 3Haem. Bo3MOJICHbl JlU npo6JleMbl Ha 3manax caa1iU U npo6ep1CU, eCJlU 6 8e1CJlapau,uu He 6y8em 3mUX pe1C6U3Um06? IIpo6JieM 6hITb He ,n;oJIJKHo.
B pa3)l;eJie
9
)l;eKJiapau;HH no H,D;C Ha,n;o rrpHBeCTH cBe)l;eHHH o rroKyrra-
TeJI.ax ITO TeM npaBHJiaM, KOTOphle ycTaHOBJieHbl )l;JI.H KHHI'H rrpo,n;am.
B
rpacl>e
8
KHHI'H rrpo,n;am Ha)l;o rrpHBO,Zl;HTb MHH H KIIII rroKyrraTe-
JI.H corJiacHo cqeTy-cl>aKType (rr. 7 IIpaBHJI Be,n;eHH.H KHHI'H npo,n;am, yTB. rrocTaHOBJieHHeM IIpaBHTeJibCTBa P<l> OT
26 AeKa6p.a 2011 r. N21137).
AB cqeTe-cl:>aKType yKa3bIBaTb )l;aHHbie ITOKyrraTeJieM-cPH3JIHD;, B TOM qHcJie MHH, He o6.a3aTeJibHO (rrHCbMO MHHcPHHa PoccHH OT
2014
1
arrpeJI.a
r. M 03-07-09/ 14382). IIocKOJibKY TaKHe rroKyrraTeJIH He 3a.HBJI.HIOT
Bb1qeTbl H,D;C.
EcnH Bbl
Ha
ynpo~eHKe
Ha ynpow,eHKe He HaAO CAaBaTb AeK11apa1..11-1to no HAC. 1'°1cKJ1to4eHHe -
3.4. KaJCue JCOMnaHUU Ha ynpoU4eHJCe u EHBP aoJlJICHbl caaaamb aeJCJlapau,u10 no HPC
6
2015 way?
Hano-
rOBble areHTbl H KOMnaHHH, KOTOpble BblCTaB-
OpraHH3aI.J;HH, KOTOpbie BbICTaBJI.HIOT cqeTa-cl>aKTypbI c H,D;C, H HaJioro-
ll$ltoT c4era- cpaK-
Bbie areHTbl.
rypbl c HAC.
37
Ha.rror11
H B3HOCbI
H,D;C '2015
KoMrraH1n1 Ha crreu;pemHMax AOJimHnr cl];aBaTh oTqeTHOCTh no
H.D;C B cJie-
,n;yrom;nx CHTyau;nmc Bo- rrepBbIX, ecJIH KOMllaHHH BhlCTaBJIHeT 110KyrraTeJIHM cqeTa- cpaKTypbI c
H.ZJ;C . IlpwrnM ,n;eKJiapau;mo Hal];o 11epe,n;aTb
HaJIOI'OBHKaM B :meKTpOHHOM <}>opMaTe (11. 5 CT. 174 HK P<I> ). Bo-BTOpb1x, l];eKJiapau;mo 3anoJIHHIOT HaJIOl'OBhie areHThl. HanpHMep, ecJIH KOMnaHHH 11pno6peTaeT B P<I> y HHOCTpaHHOH opraHH3aD;HH TOBapbI, pa60Tbl HJIH ycJiyrH. IlpH 3TOM HHOCTpaHHaH opraHH3aD;HH He COCTOHT Ha yqeTe B HaJIOl'OBOH HHClleKD;HH B P<I> (n. 2 CT. 161 HK P<I> ) . Jln6o KOMllaHHH, KOTOphle apeH,ZJ;YIOT HJIH npno6peTaIOT rocyl);apCTBeHHOe HJIH MYHHD;H11aJibHOe HMym;ecTBO (n. 3 CT. 161 HK P<I> ). B 3TOM CJiyqae l);eKJiapan;HIO 110
H.D;C MOmHO Cl);aTh B 6yMamHOH <}>opMe.
Bo3MOmHo, KOMrraHHH HBJIHeTcH HaJIOl'OBhlM areHTOM H OAHOBpeMeHHo BblCTaBJIHeT HJIH 11onyqaeT cqeTa-<}>aKTYPhl B KaqecTBe 11ocpel);HHKa, KOTOpbIH l);eHCTByeT OT CBOero HMeHH. Torl);a l];eKJiapan;HIO 110
H.D;C HymHO
OTllpaBHTb B 3JieKTpOHHOH <}>opMe ( rr. 5 CT. 174 HK P<I>).
3.5.
lfmo 6yoem, eCJLU 1COMnaliUR COaJLa ymO'ilieli1CY 6 6y.MaJIC1iOU
¢op.Me? TaKaH yToqH eHKa 6y,n;eT cq nTaThCH Hecl];aHH OH.
c 2015 l'Ol);a l);eKJiapau;HH no H.D;C, B TOM qncJie YTOqHeHHhie, HymHO Cl);aBaTh B 3JieKTpOHHOH <}>opMe. ,Il;ame ecJIH nepBOHaqaJihHYIO l];eKJiapau;HIO KOMnaHHH c,n;aBaJia Ha 6yMare ( n. 5 CT. 174 HK P<I> ) . KoHeqHo, mTpa<l>a 3a 6YMamHyro yToqHeHKY HeT. Ho TaKaH oTqeTHOCTh 6yl];eT cqHTaTbCH HerrpHHHTOH. Ilpom;e l'OBOpH, HaJIOl'OBHKH He BHecyT l);aHHble H3 Hee B CBOIO 6a3y. ,Il;aJKe ecJIH OTnpaBHTb ,ZJ;OKyMeHT no noqTe. TaKHM o6pa30M, yToqHeHKY HYJKHO oTnpaBHTh no
TKC. 3To no3BOJIHT H36eJKaTh
lliTpa<}>a, eCJIH B YTOqHeHKe KOMIIaHHH HCllpaBJIHeT omH6Ky, CBH3aHHyro c 3aHHmeHHeM HaJiora. IlpH ycJIOBHH, qTo AO Cl);aqn yToqHeHKH KOMllaHHH ,n;onJiaTHT B 610,n;meT Hel);OHMKY H neHH (11. 4 CT. 81 HK P<I> ) . EcJIH
me HaJIOI' 3 aBbillieH, yToqHeHHaH l];eKJiapau;HH HymHa, qTo6bI B03BpaTHTb HJIH 3aqecTb nepe11JiaTy. Cl];aBaTh ,n;eKJiapau;nro 110
Bee yTO"t!HeHKM no
H,[(C
H.D;C Ha 6yMare MoryT TOJihKO opraHH3a-
D;HH Ha c11eu;pemHMax, KOTOpbie HBJIHIOTCH HaJIOl'OBbIMH areHTaMH. Ilo3TOMY TaKHe KOMllaHHH MOl'YT H yToqHeHHbie l);eKJiapau;HH COCTaBJIHTb
3TO HaM llOATBepl);HJIH B MnH<}>HHe Poccnn.
Terreph
B 6YMamHoli <}>opMe.
,IJ;OJDKHhI
KOMllaHHH 11epeBhICTaBmieT HJIH IIOJiyqaeT cqeTa-<}>aKTYPhI KaK 11ocpel];-
6hITh 3JieK-
HHK, yToqHeHHyro l);eKJiapau;HIO HymHO Cl);aBaTh B 3JieKTpOHHOM <}>opMaTe
TpOHHhIMM
( CM. BOllpoc
38
3.4) •
Ho ecJIH
npory11Ka aceiil ceMbeiil Ha 11b1>1<ax no 3111MHeMy 3acHe>1<eHHOMY 11ecy- OAHO 1113caM1>1x11106111M1>1x 3aHRrniil Moeiil ceMbVI BO apeMfl BblXOAHOfO AHR Cae>1<111iil 803,qyx, c n oKoiilHaR Bellll14aBaR TVIWll1Ha, RPKllllil 111CKPll1CTbllil CHer KaK Hellb3R llYl.fWe no,qXOART ,QllR OT,QblXa noc11e He,qe11111 HanpR>KeHHblX 6y,qHeiil . Ka>K,Qbliil pa3 norne TaKlllX npory110K Mbl ace 803BpautaeMCR yCTaBWlllMll1, HO OTAOXHYBWlllMlll OT pa3111114HblX >KlllTelilcKlllX CllO>KHOCTeiil. 3MOL(lllOHal1bHOe HanpR>KeH111e, HaKonneHHOe 3a He,qemo, ycrynaer MeCTO 11erKOCTlll Ill TOllbKO no110>1<111renbHblM 3MOl..l111RM, KOTOpble, Ka>KeTCR, nepenOJlHRIOT COJHaHl!le. 3asrpa Hal.fHeTCR HOBaR He,qenR . Co BCeMlll ee CllO>KHOCTRMVI, pa,qOCTRMl/1 111 o6RJaHHOCTRMlll . KaK o6bll.fHO, Moe yrpo Ha41/1HaeTCR paHbWe OCTa/lbHblX 4/leHOB MOeiil ceMbll1. PaHHll1iil no,qbeM, npo6e>1<Ka, np111rorosneH111e 3aarpaKa
,qnR MOlllX po,qHbtX. 3areM see pacxo,qRTCR no CBOVIM ,qe11aM:
,qern - B wKony 111 111Hcr111ryr, Mbl, VIX po,q111re11111, - Ha pa6ory. Bee BMeCTe sCTpen1MCR renepb TOllbKO Be4epoM.
y ,qereiit CBOll1 o6R3aHHOCTlll : YPOKVI, 3K3aMeHbl, ceCCVIR; y Hae c
M~eM - CBOlll:
nnaHepKlll, cose~aHl!IR, noAroTOBKa OTl.feTOB. K CllOBy CKa3aTb, R C41/1Taf0, 4TO B ceMbe y MeHR o6R3aHHOCTeiil HeMHOfO 60111>we, 4eM y OCTallbHblX. R AOll>KHa nOJa60TlllTbCR 0 TOM, 4 T06bl B ,qoMe 61>1110 4111CTO 111 yt0TH0.
R
c y,qoaonbCTBVleM 6epy Ha
ce6R
n11aH111posaH111e Hawero ,qocyra KaK
B BblXOAHble, TaK Ill BO speMR omycKa . KoHe4HO, 06~,qaeM Mbl see 3TO o6R3aTellbHO BMeCTe, HO ace lllHVIL(lllarnsbl npaKTW路leCKVI scer,qa HCXOART OT MeHR. Ho MHe 3TO HpaBVITCR. KoHe4HO, y MeHR eCTb CBOR pa6ora c pa3JH1"1HblMlll 3a,qal.faM111 111 4enRMlll. lllHor,qa R ,qa}f(e HeMHOro ycrafO. 0,qHaKO nOMlllMO Bbln011HeHll1R MOlllX pa60"l111X o6.R3aHHOCTeiil MHe Hpas111TC.R pewaTb MHOro Ja,qa\.f O,QHOBpeMeHHO. Hanp111Mep, Haiitrn HOBbliit pe4enr HOBoro 611t0,qa
,qnR
6m1>1<aiilwero npa3.QHl.1Ka 111111.1 opraH111JosaTb Bb1xo,q s reaTp Ha npeMbepy. HeKoropb1e MOlll
3HaKOMble 111 no,qpyrn np111 BCTpe"le co MHOiil YAlllBllRIOTCR MOelil 3Heprn"lHOCTll1, aKTlllBHOCTVI 111 npocRT no,qe11111r1>c.R ceKpeTOM, KaK R see ycnesat0 111 np111 3TOM coxpaHRIO Bbte0Kyt0 pa6orocnoco6Hocr1> Ha npoTR>KeH111111 sceiil He,qe11111. H111KaKoro ceKpeTa, 0 KOTOpOM cnpaw111sa10T MeHR MOlll nOApyrn, 3,QeCb HeT. MHe HpaBll1TCR MOR >K1113Hb. Hpaa111rcR npocbmarbcR o"leHb paHo, ,qenarb MHoro pa3n111"lHolil pa6orb1, 3a60TV1TbCR o caoeiit ceMbe. rnasHoe, R C"ll!ITatO, - 3To >1<e11aH111e >KlllTb lllHTepeCHo, no11Hoiit >Klll3HbtO, see ,qenaTb B YAOBOllbCTBl!le - 1.1 pa6oTaTb, Ill OT,QblXaTb.
Ill, 6eJyC/loBHO, Ja6oTa 0 3,QOpOBbe y Hae B ceMbe
OAlllH 1113 np111op111TeTOB. MHe HpaBITTCR, "lTO AllR CBOlllX ,qereiil R BO MHOrOM RBJlRIOCb np111MepoM, a
AJlR My}f(a - caMblM 611"13KlllM B Mlllpe "lenoseKOM, KOTOpOMY OH MO>KeT ,qosep111Tb CBOlll MblC/1111
111 paCC41.1TblBaTb Ha MOIO nOAAep>KKY B Jlf060M CBOeM peweHlllll1. R pa,qa, l.fTO KOll/lern TaK>Ke Cl.fll1TaIOT MeHR He TOllbKO xopOWll1M cne4111a11111CTOM, HO VI lllHTepeCHblM aKTVIBHblM l.fellOBeKOM, KOTOpbtiil cnoco6eH Bbte11ywar1> 111Hyt0 T04KY JpeHlllR 111 yaa>1<aTb MHeH1o1e ,qpyroro 4e11ose1<a. no3TOMY
R npoCTO o6R3aHa 6b1Tb B OT/11111.fHOiil <f>opMe.
npomusosupycH,,tii npenapam 3pzot/1epoH o6naaaem ne'4e6H111Mu csocicmsaMu cpa3y HecKon&Kux npomusonpocmyaH111x cpeikms. OH 6opemc11 c supycaMu, yMeH&waem socnaneHue s a111xamen11H111x nym11x u cnoco6cmsyem CHUJKt!HUIO 3QnO)ICt!HHocmu HOCQ, KawnR u 'fUXQHUR. HcnonHyR 3pzot/1epoH, ""' nony'4aeme KoMnneKcHoe ne'4eHue zpunna u OPBH.
HaJiorH H B3HOCbI HaJior Ha HMyrn;ecTBO
'2015
HoB1>1H Hanor Ha HMym;ecTBO KTO II
KOr~a ~OJI:JKeH
ero rrJiaTHTh
. ._: ... ..
.. ... ....... He owH6HTeCb CTaBKY no Hanory B03bMMTe M3 perMOHan bHOro 3aKOHa -+ 45.
B HanorosoM KOAeKce P<P ycraHosneHa n MWb o6~a.R MaKCMManbHa.R crasKa.
B pacqeT 3a I
0 KBapTaJI
EcTL 3aKOHHLIH cnoco6
He BKJIIOqa:uTe ,lJ;BH)l{HMOe
CHH3HTb HaJIOI'
HMym;ecTBO nepBOH H BTOpoii
8To HanorOBbie BbI'leTbI. YsHaiiTe, eCTb Jlll OHH B BaIIIeM pernoHe -+ 43, 45
aMOpTH3a:QHOHHbIX rpynn
AB )l;e1mapa:u;:m o sa 2014 ro)l; BKJIIO'l.HTe ofornaTeJihHO. llo'leMy >41
Hy)l{HO caMOCTO.aTeJILHO paCC"l{HTaTL Ka,zi;acTpoByro CTOHMOCTb IlOMem;eHHH
KaK, CMOTpnTe Ha KOHKpeTHOM rrpnMepe >43
40
I'JiaB6yx · N2 5, MapT 2015 rop;a
ll3MeHeHHH no HaJiory Ha HMym;ecTBO - BTopan no nonyJIHpHOCTH HaJIOI'OBa.ff TeMa IIOCJie H,!l;C, KOTopaH BOJIHyeT ceifqac 6yxraJITepoB. 06 3TOM I'OBOpHT BonpOCbI, KOTOpbie npHIIIJIH Ha ropnqyro JIHHHIO no nonpaBKaM-2015 («rnaa6yx» rrpoBeJI ee Ha caliTe glavbukh.ru). CaMhle "<IaCTbie H3 HHx: KaKoe ,n;BHJKHMOe HMym;ecTBO c 1 HHBapn o6JiaraeTCH HaJIOI'OM H KaK IIJiaTHTb HaJIOI' c Ka,n;acTpOBOH CTOHMOCTH He)J;BHJKHMOCTH.
G
Ba>KHaR AeTanb noAp06HO 0 TOM, KaK 3an0/1HJHb H CAaBaTb pac4eT no Ha11ory Ha HMyw,ecreo 3a I Keapra11 1
-
e c11eAyiow,eM cne1..1eb1nycKe. > «r11ae6yx» Nt 6, 2015
HaJior c ,IJ;BHJKHMOro HMyw;ecTBa Ha 6a.naT-tce 1COMnaT-tuu ecmb aeuJICUMbte o6oe1Cmbt nepeoii u emopoii aMOpmu3aU,UOT-lT-lblX zpynn, npU1-tJlmbte 1C yl.f,emy 6 2012 zoay. C 1 JlT-l6apR 2015 zoaa 01-lU T-le R6.1l.fl10mCR o6oe1CmaMU no T-l{J,Jf,02Y T-ta UMy14ecm60. OmpaJ1Camb JlU ux 6 ae1Cllapau,uu 3a 2014 zoa no cmpo1Ce 140 pa3aeJla 2, 6 1COmOpOU y1Ca3bl6a10m CmOUMOCmb a1CmU606 T-la 31 ae1Ca6pR? ,n:a, OTpaJKaTb. ,n:BHJKHMbie o6'1>eKTbI nepBOH H BTOpoli aMOpTH3aIJ;HOHHbIX rpyrrrr nepecTaJIH 6bITb o6'1>eKTaMH HaJIOI'006JIOJKeHHH c 1 HHBapH 2015 ro.n;a. 3To KacaeTCH H Tex H3 HHX, KOTOpbre opraHH3au;m1 rrpHH.HJia K rrnTy ,n;o 1 .HHBap.H 2013 ro.n;a. Ho B rrpornJioM ro,n;y Ta1me aKTHBbI em;e
lh <l>OHAa COQUaJJhHOro cTpaxooanun P<I>
,ll,oporne lKeHII{lffibI! Cl:>oHJ:I cot1J.HUJhHOro cTpaxooa.Hm1 PoccIDicKoi1 Cl:>eJ:1epauID1 no3n:paom1eT oac c np3.3J:IHl1KOM secttb1 -
M eJKJ:(yHapOJ:IHhlM lKeHCKHM J:(HeM !
Cnac1160 oaM Ja oamy tte11cc~KaeMyJO :meprwJO, J:106pory, KpacoTy 11 Ja6ory, KOTOph1M11 ohI Hae oKpylKaeTe! B oac yJ:111011TeJTuHblM o6p330M coqeTaJOTCJi: aHan11T11qecKMif YM cpHHaHc11cTa H .nymeoHocTb, amrMaffile K 'THcnaM 11 Ja6orn 0 6nw3KHX IllOJ:(HX. 5lpKHX B3M J:(OCTHlKeHlrn, 6e3yape11m1x pe3ynhTaTOB B aarnei1 apocpeCCHOHaJTbHOH ]:\eHTeilbHOCTH.
Eore1rnu flll CAPEBCKU:fl,
Ha.rror11 H B 3 HOCbI HaJior Ha HM)'Ill;eCTBO
'2015
30
o6naraJIHCb HaJioroM. 3Ha'IHT, HX CTOHMOCTb Ha,ll;O OTpa3HTb B pa3,zI;eJie
Kpaihrn:M: cpoK
y.me He IIOTpe6yeTC.H.
MapTa-
c.n;a'-IH .n;eKJiapa-
B TOM "IHCJie H B CTpOKe
B pac"IeTe
3a
2,
140.
I KBapTan ,ll;a.HHbie Ha 1 mmap.H 6y,zI;yr y.me
,zI;PyrHe, Be,ll;b
CTOHMOCTb 06'beKTOB rrepBOH H BTOpo:H: aMOpTH3a~OHHbIX rpyrrrr yqHThlBaTb
B
HTOre IIOJIY"IHTC.H, 'ITO B o~eTHOCTH 6y,ll;yr pa3Hhle
IIOKa3aTeJIH CTOHMOCTH Ha
31
)J;eKa6p.H
2014
ro)J;a H
1 .HHBap.H 2015
ro)J;a.
IJ)fil TIO HaJIOry
Ho B 3TOM HeT HH'Iero cTparrrHoro. Ecnn HanoroBHKH 3arrpoC.HT rro.HcHeHH.H,
Ha JIM)'Ill;eCTBO
TO ,ll;OCTaTO'IHO 6y,zI;eT HaIIHCaTb HM IIHCbMO B CB060,ll;HOH cl>opMe 0 rrpll'IH-
3a
2014 ro.n;
Hax pacxo.m,zI;eHHH. Ero 06pa3en; Bbl HaH,lJ;eTe B crreQB1>mycKe «O~eTHOCTh 3a I KBapTaJI» ><<I'11aB6yx» x. s, 2015
EouHCm6eHHblU y'lpeoume.nb 6
2014
zooy nepeoa.n 6 co6cmeeHHOCmb
JCo.unaHuu aemo.uo6u.nb. 06.nazaemcR .nu OH Ha.rtozo.u Ha u.uyU4ecmeo? ,lJ:a, o6naraeTC.H.
CI KBapTaJia 2015 ro,zI;a ,ll;JI.H ,ll;BH.mHM1>1x o6'l>eKTOB, rrpn1 .HHBap.H 2013 ro,zI;a, ,zI;e:H:cTsyeT JI1>r0Ta. Bnaro,zI;a-
H.HT1>rx Ha yqeT rrocne
p.H 3TOH JihrOTe TaKHe o6'beKTbI OCBo6o.m,zI;eHhI OT HaJiora Ha HMyrD;eCTBO. Ho ecnn OHH rronyqeH1>1 OT B3aHMo3aBHCHMoro nnn;a, KaK B ,zI;aHHOM CJI)"lae OT yqpe,ll;HTeJI.H, JihI'OTa He ,zI;eHCTByeT. H a HMyID;eCTBO Ha'IHHa.H c
I
KBapTaJia
2015
ll
Ha,ll;O IIJiaTHTb HaJior
ro,zI;a (rr. 25 CT. 38 1 HK P<I> ).
HaJior c Ka,11;acTpOBOH CTOHMOCTH He,Il;BHJKHMOCTH
I'iJe Haumu cma6JCU no Ha.nozy Ha U.UYU4eCm60, JCOmOpblU JCO.UnaHUR oo.rtJtCHa n.rtamumb ucxoiJR uJ JCaoacmpoeou cmou.uocmu?
B
3aKoHe Toro pernoHa, Ha TeppHTOpHH KOToporo pacrrono.meHa He,ll;BH-
.mHMOCTh KOMIIaHHH.
K npnMepy, B
MocKBe Ha
2015
ro)J; ,ll;JI.H pac'!eTa
HaJiora Ha HMyrD;eCTBO c Ka,zI;aCTpOBOH CTOHMOCTH ycTaHOBJieHa CTaBKa
1,2 rrpou;eHTa (3aKOH r.
MocKBhl OT
5
HO.H6p.H
2003 r. M
64).
Coz.rtaCHO JaJCOHY cy6'0eJCma P<P He06UJICU.UOCmb JCO.unaHUU noonaoaem noo Ha.noz Ha u.uyU4ecmeo c JCaoacmpoeou cmou.uocmu. Ho 6 nepe1iHe maJCux ofYoeJCmoe, ymeepJtCoeHHo.u e.nacmR.uu pezuoHa, JCo.unaHuR ceo10 HeoeuJtCu.uocmb He Haw.na. 06RJaHa .nu OHa n.namumb Ha.noz Ha U.UYU4eCm60 C amozo ofYoeJCma 6
2015 zoiJy ?
8To 3aBHCHT OT pe.mnMa HaJioroo6no.meHH.H opraHH3 au;mi. KoMnaHH.H Ha o6ID;eH CHCTeMe ,ll;OJI.mHa ITJiaTHTb HaJIOI' HCXO,ll;.H H3 cpe,ll;HeI'O,ll;OBOH,
42
I'JiaB6yx · N2 5, MapT 2015 rop;a
G
a He Ka,n;acTpOBOH CTOHMOCTH. Ilepe"<IeHh He,ll;BHmHMOCTH, HaJIOrOBOH
Ba>KHaA AeTanb
6asoli no KOTopoii HBJUieTCH Ka,n;acTpOBa.H CTOHMOCTb, perHOHaJibHbie
Ha ynpOll.leHKe 11 BMe-
BJiaCTH YTBepm,n;aroT Ha ro,n; Bnepe,n; (no,n;n. 1 n. 7 CT. 378.2 HK P<t>). TaK
HeHKe HaAo nna-
"<ITO B
2015
ro,n;y nJiaTHTb HaJior c Ka,n;acTpOBOH CTOHMOCTH He IlOHa,n;o6HT- Tl1Tb Hanor TOnbKO
CH. Ho B Haqa.rre
2016
ro,n;a 6esonacHee npoBepHTh nepe"<IeHh, ero MOr)TT
no HeAB1-t>K11Mocrn, AnR KOTOpOH ycra-
,ll;OilOJIHHTb.
B TO me BpeMH opraHH3aIJ;H.H Ha ynpom;eHKe HJIH BMeHeHI~e He ,n;oJim- HosneHa KaAacrposaR Ha HHqero nJiaTHTh. Be,n;h y Hee HeT o6xsaHHOCTH C"<IHTaTh HaJior
cro11Mocrb. Ecn11
Ha HMYID;eCTBO HCXO,ll;.H H3 ero cpe,n;Hero,n;oBoii CTOHMOCTH (n. 2 CT. 346.11,
ee Her, TO C411TaTb
n. 4 CT. 346 .26 HK Plf> ).
Hanor 113 cpeAHeroAOBOH CT011MOCTl1
y
JCOMnanuu ecmb 6 co6cm6e1l1lOCmu o</Juc 6 oe.n060.M, u,enmpe.
Ca:u
Bbl He o6R3aHbl.
oe.n060U u,enmp 6JC.Tl101ie1l 6 nepe1ie1lb 30a1lUU, ICOmOpbte noonaoa10m noo na.noz c 1Caoacmpoeoii cmoU.Mocmu. Ho o</Juc
e nepe1ine ne o6o3na-
1ien. Haoo .nu n.namumb na.noz na u.Myw,ecmeo ucxooR u3 Kaoacmpoeoii cmou:uocmu 3a maJCoe no:uew,enue? ,D;a, Ha,n;o. IloMem;eHH.H, KOTOpbie pacrroJiomeHhl B 3,ll;aHH.HX, rro,n;rra,n;arom;Hx IIO,ll; HaJior Ha HMym;eCTBO c Ka,n;acTpOBOH CTOHMOCTH, Tome o6JiaraIOTC.H HaJioroM. 0TCYTCTBHe o<l>Hu;HaJibHO ycTaHOBJieHHOll Ka,n;acTpOBOll CTOHMOCTH o<l>Hca He OCB06om,n;aeT KOMIIaHHIO OT o6.H3aHHOCTH IIJiaTHTb HaJIOr Ha HMyru;eCTBO. Ka,n;acTpOByro CTOHMOCTb B TaKOM CJiy-qae Ha,n;o paccq HTaTh caMOCTO.HTeJihHO, HCXO,ll;.H H3 Toro, KaKyIO ,ll;OJIIO o<l>Hc 3aHHMaeT B o6m;eli IIJioru;a,n;H 3,ll;aHH.H ( rr. 6 CT. 37 8 .2 HK P<l> ). ,Il;pyroli BapHaHT -
c,n;eJiaTb sarrpoc B perHoHaJibHOe oT,n;eJieHHe Poc-
HMym;ecTBa, qT06hI "'IHHOBHHKH o<l>Hu;HaJibHO coo6m;HJIH CTOHMOCTb rrpHHa,n;Jiemaru;ero Barneii KOMIIaHHH IIOMeru;eHH.H.
npHMep
1.
KaK caMOCTOS1TenbHO pacci.tHTaTb KaAaCTpOBYIO
CTOMMOCTb noMe114eHMS1
KoMnaHHR ooo «Bera» BllaAeer noMew,eHHeM B 611JHec-4eHrpe, noAnaAatOw,eM nOA Hanor c KaAaCTpOBOH CTOHMOCrn. 06w,aR n11ow.aAb 3AaHHSI -
3000 KB. M. KaAaCTpOBaR CTOHMOCTb 611JHec-4eHTpa - 30 MJlH py6. n110W,aAb oqmca paBHa 100 KB. M. 5yxramep ooo «Bera» pac4eTHblM nyreM onpeAeJlHJl KaAaCTpOBYIO CTOHMOCTb noMew,eHHR. 0Ha COCTaBHJla 1 MJlH py6. (30 000 000 ~ X 100 KB. M : 3000 KB. M). MoJ1Cno .nu JCa1C-mo cnu3umb na.nozoey10 6a3y 3aJC01l1lbtM cnoco6o:u, 6e3 pucJCa o.nR 1Co:unanuu ?
43
Ha.rror11 H B3HOCbI HaJior Ha HM)'Ill;eCTBO
'2015
Cym;ecTByroT crren;HaJihHhie HaJioroBhie Bb1qeThI. IIpaB,n;a, rrpHMeHSIIOTCH OHH He BO Bcex perHOHaX. HarrpHMep, B MocKBe H3 Ka,n;acTpOBOH CTOHMOCTH KOMIIaHHSI BIIpane HCKJIIoqHTb CTOHMOCTb
300 KB.
M, HO rrpH O,ll;HOBpe-
MeHHOM co6mo,n;emrn Tpex ofornaTeJihHbIX YCJIOBHH. Ilepnoe ,n;omKHa 6hITh MaJihIM rrpe,n;rrpH.HTHeM. BTopoe -
KOMIIaHH.H
opramrnau;Hsr ,n;om1rna
CTOSITb Ha yqeTe B M<I>HC He MeHee Tpex KaJieHp;apHhlX JieT, rrpe.n;meCTBYIOm;Hx ro,n;y rrepnoro rrpHMeHeHHH TaKoli JihrOThI. TpeThe ycnonHe sa rrpOIIIJibIH ro,n; cpe,n;HeCIIHcoqHaSI qHcJieHHOCTb pa60THHKOB KOMIIaHHH COCTaBJISieT KaK MHHHMYM
10
qeJIOBeK, a C)7MMa BbipyqKH sa rrpomep;-
IIIHH ro,n;, rrpHXO,ll;SIIIJ,aSICSI Ha o,n;Horo COTpy,n;HHKa, ,n;om1rna 6hITb He MeHee
2
MJIH py6. IIoaTOMY IIOCMOTpHTe B Ta6JIHII;e ~45 , eCTb JIH B perHOHaJih-
HOM saKOHe ycJIOBHe 0 B@qeTax, KOTOpbIMH Brrpane BOCIIOJih30BaThCSI nama KOMrraHHSI. EcJIH Bh1qeThI ecTh H nama KOMrraHHSI cooTBeTCTByeT crreu;HaJihHhIM Tpe6onaHHHM
,n;nsr HX rrpHMeHeHHH, MomeTe
crroKOHHO
He IIJiaTHTb Hanor Ha HMylIJ,eCTBO c JihrOTHOH IIJIOm;a,n;H.
BI 1C6apmaJle 2015 zoaa 1COMna7-lUR 6Jlaae.lla 3aa1-lUeM ecezo MeCRl{. 3am-we noanaaaem 6 nepel.{,eHb 06'be1Cm06, no 1COmOpblM Haao nJlamumb nalloz na uMyw,ecmeo ucxoaR u J 1Caaacmpoeou cmouMocmu. Ka1C npa6U.llbHO paccl.{,umamb cyMMY aeancoeozo n.llameJ1Ca ? ABaHc (KaK H Hanor sa ro.n;) HYJKHO rrocqHTaTh c rrpHMeHeHHeM crreu;HaJihHOro Koa<P<l>HII;HeHTa. ,Il;JIH 3TOro qHCJIO IIOJIH:bIX MeCSIII;eB BJia,n;eHHSI Hep;BHJKHMOCTblO rrop;eJIHTe Ha KOJIHqecTBO MeCSIII;eB B QTqeTHOM rrepHo,n;e (rr. 5 CT. 382 HK P<I> ). To ecTh, ecm1 HMylIJ,eCTBO 6bmo B co6cTBeHHOcTH o,n;HH Mee.Hu; BI KnapTane, KoaQ:>Q:>HIJ;HeHT paneH
1/3, ,n;na -
2/3.
KaK
Mbl BhISICHHJIH B <I>HC , sa IIOJIHhlH Mee.HD; Ha,n;o B3SITb MeCSiu; rrpHo6peTeHHSI HJIH rrpo,n;amH o6'I>eKTa BHe 3aBHCHMOCTH OT ,n;a Thl, Kor,n;a HMylIJ,eCTBO 6blJIO rrpHo6peTeHO HJIH rrpo,n;aHO.
3a Herron-
npttMep
HhIM Mee.Hu;
KoMnaH1-u1 ooo «PaAyra» np1-106pe!la JAaHHe, KOTopoe 4HCllHTCfl B nepe4-
HaJIOr
He o6beKTOB, nOAnaAatoW,HX nOA Ha11or c KaAaCTpOBOH CTOHMOCTH. 3AaHHe
2. KaK nOC'IMTaTb Hanor aa HenonHblH nepMOA enaAeHMR 3AaHMeM
c Kap;a-
HaXOAHTCfl B MocKBe, AaTa nocTaHOBKH HMyw,ecTBa Ha yYeT -
cTpoBoM
To eCTb B I Ksaprn11e KOMnaHHfl s11aAe11a HeABH>t<HMOCTblO OAHH no11Hb1H
CTOMMOCTM
MeCSlll (MapT), 3Ha4HT, npHMeHSleTCfl K03cpcf:>HLIHeHT 1/3.
He,ll;BMJKMMO-
15 Maprn.
3aKOHOM r. MocKBbl Ha 2015 roA ycTaHOBlleHa Ha11orosas:1 CTaBKa 1,2 npo-
CTM C'IlITaMTe
1.-1eHTa Allfl pac4eTa Ha11ora no KaAacTposoii CTOHMocrn. KaAacTposas:1 croHMOCTb
C K03cpcpM-
3AaHHfl paBHa 50 MllH py6. r11as6yx paCC4HTa/l CYMMY aBaHCOBOro n11aTe>t<a
II;MeHTOM
Ja I KBapTan. OH cocrns1-11150000 py6. (50000000~
44
x
1/4 x 1,2%
x
1/3) •
I'JiaB6yx 路 N2 5, MapT 2015 rop;a
2015
KaK IIJiaTHTL HaJior Ha HM-yID;eCTBO c Ka,zi;acTpOBOH CTOHMOCTH B no KaKOM
nno~aAb, oceo6o>t<AeH-
CTaBKe, %
HaR OT Hanora
G
ro,zi;y
PeKBH3MTbl3aKoHa
AMypcKaJI o6rracTI> 1,5
3aKoH AMypcKoH 0611ac111 OT
27
HoR6pR
2003
r . N!! 266-03
3a6ai1:KaJibCKHH :Kpaft 1,0
150 KB.
M Ha OAHOro n11aTe/lbW,HKa
20
3aKOH 3a6aHKa/lbCKOro KpaR OT
HOR6pR
2008 r.
N!! 72-33K
no OAHOMY o6beKTY
l'IBaHOBCKaJI o6JiaCTb 3aKOH ltleaHOBCKOH 0611ac111 OT
0,7
24 HOR6pR 2003
r. N!! 109-03
KeMepoBCKaJI o6rraCTh 1,5
100
KB. M Ha OAHOro n11aTe/lbW,HKa
3aKOH KeMepoBCKOH 0611ac111 OT
26
HOR6pR
2003
r. N!! 60-03
no OAHOMY o6beKry
Jhnieu;Ka.H o6rracTh 1,5
3aKOH Jl1-1ne4KOH 0611ac111 OT
27 HOR6pR 2003
r . N!! 80-03
Marap;aHCKaJI o6rracTh 0,5; 0,7; 1,5 {B 3aBHCH-
3aKOH M araAaHCKOH 0611acTH OT
20
HOR6pR
2003 r.
N!! 382-03
MOCT11 OT BHAa HeABH>KHMOCTH)
r. MocKBa 1,2
300 KB.
M Ha OAHOro nnare/lbW,HKa
3 a KOH r . Moc KBbl OT
5 HOR6pR 2003
r. N!! 64
no OAHOMY o6beKTy, eC/lH KOMnaHHR OAHOBpeMeHHO: -
RB/lReTCR Ma/lblM npeAnpHRTHeM ;
-
3aperncrp1-1poBaHa B HCIJHC 6011ee
Tpex neT; -
B WTaTe B npOW/lOM rOAY 4HC/1H-
/10Cb He MeHee -
10 4e110BeK;
Ha Ka>KAOro H3 COTPYAHHKOB
npHXOAHTCR He MeHee
2 M/lH py6.
Bb1py4KH
MocKOBCKaJI o6rracTh 1,5
3aKoH MocKOBCKOH 0611ac111 OT
2 1 HOR6pR 2003 r.
N!! 150 /2003-03
45
H a.rror11 H B3HOCbI HaJior Ha HM)'Ill;eCTBO
no KaKOH CTaBKe,
%
'2015
nno~aAb, ocso6o>KAeH-
PeKBH3HTbl3aKoHa
HaR or Hanora
HoBocM6MpcKaH. o6JiaCTh 1,5
3aKOH HoBocH6HpCKOH o6Jlacrn OT
16 OKT.R6p.R 2003
r. JI& 142-03
11eH3eHCKa.H o6JiaCTh 1,5
3aKOH neH3eHCKOH o6JlaCTH OT
27
HO.R6p.R
2003 r. *- 544-3nO
IlpMMOpCKMH I<pai%. 0,3
20 npo4eHTOB
KaAaCTpOBOH
28
3aKOH npHMOpCKOro Kpa.R OT
2003
HO.R6p.R
r. JI& 82-K3
CTOHMOCTH OT Ka>KAOro o6beKTa
IlCKOBCKaH. o6JiaCTh 1,5
3aKOH ncKOBCKOH o6JlaCTH OT
25
HO.R6p.R
2003
r. JI& 316-03
Pecrry6JIMKa AJITaM. 0,7; 1,5 (B 3aBH-
3aKOH Pecny6llHKH Amai:i OT
21
Ho.R6p.R
2003
r . JI& 16- 1
CHMOCTH OT JleT BllaAeHH.R)
Pecrry6JIMKa BanIKOpTOCTaH 1,5
3aKoH Pecny6llHKH 6awKoprncTaH OT
28
Ho.R6p.R
2003
r. JI& 43-3
Pecrry6JIMKa Byp.HTM.H 0,5
300 KB. M no OAHOMY o6beKry 100 KB. M
3aKoH Pecny6llHKH 6yp.RTH.R OT
26
HO.R6p.R
2002 r. *-
145-111
HeABH>KHMOCTH;
no OAHOMY noMew,eHHIO
Pecrry6JIMKa KOMM 1,5
3aKOH Pecny6llHKH KoMH OT
24 Ho.R6p.R 2003
r. JI& 67-P3
Pecrry6JIMKa TaTapcTaH 1,2
3aKOH Pecny6llHKH TaTapcTaH OT
28
Ho.R6p.R
2003 r.
JI& 49-3PT
Pecrry6JIMKa XaKacM.H 1,5
300 KB.
M, eCJlH KOMnaHH.R OAHOBpe-
MeHHO: -
npHMeH.ReT EHBA;
-
3aperHCTpHpOBaHa B 11ct>HC
He MeHee ABYX JleT; -
HMeJla B WTaTe B npOWJlOM roAy
He MeHee n.RTH 4eJlOBeK; -
BblnJla4HBaeT pa60THHKaM 3ap-
nllary cpeAHIOIO no oTpacllH B pernoHe
46
3aKOH Pecny6llHKH XaKaCH.R OT
27
Ho.R6p.R
2003
r. N2 73
I'JiaB6yx 路 N2 5, MapT 2015 rop;a
no KaKOM
nno~aAb, oceo6o>KAeH-
CTaBKe,%
HaS1 or Hanora
G
PeKBM3MTb1aaK0Ha
r.CaHKT-IleTep6ypr 1,0
3aKoH CaHKT-neTep6ypra OT 26 Ho.R6p.R 2003 r. N2 684-96
Caxam1HCKaH o6JiaCTh 1,5
3aKoH Caxa11HHCKOH 0611acrn OT 24 Ho.R6p.R 2003 r. N2 442
CBep.ri;JIOBCKaH o6JiaCTh 1,0
3aKOH CBepA110BCKOH 0611acrn OT 27 HO.R6p.R 2003 r. N2 35-03
CTaBporroJihcKn:ti Kpaw 3aKOH CTaBpono11bcKoro Kpa.R OT 26 Ho.R6p.R 2003 r. N2 44-K3
0,9
ToMCKaH o6JiaCTh 0,5
3aKOH ToMCKOH 0611acrn OT 27 HO.R6p.R 2003 r . N2 148-03
TyJibCKaH o6JiaCTh 1,5
100 KB. M, eC/lH KOMnaHH.R OAHOBpeMeHHO: npHMeH.ReT EHBA; 3aperncTp1-tpoBaHa B HC!JHC He MeHee Tpex 11eT; HMe11a B WTaTe B npOW/lOM roAy He MeHee Tpex 4e110BeK; Bbln/134HBaeT pa6oTHHKaM cpeAHIOIO no 0Tpac111-1 3apn11aTy B perHOHe; pa3Mep 3apn11aTbl pa6oTHHKOB He HH>Ke perHOHaJlbHOrO MPOT
3aKOH Ty11bCKOH 0611acrn OT 24 Ho.R6p.R 2003 r. N2 414-3TO
TroMeHCKaH o6JiaCTh 1,5
150 KB. M Ha OAHOro n11aTe/1bUJ,HKa no OAHOMY o6beKTY
3aKOH TioMeHCKOH 0611acrn OT 27 HO.R6p.R 2003 r. N2 112
Y.ri;MypTCKaH Pecrry6mm a 1,2
3aKOH YAMYPTCKOH Pecny6111-tKH OT 27 HO.R6p.R 2003 r. N2 55-P3
XaHThI-MaHc11i1:cK11i1: aBTOHOMHhIM oKpyr 1,5
3aKoH XaHTbr-MaHCHHCKoro aBTOHOMHoro oKpyra OT 29 HO.R6p.R 2010 r. N2 190-03
1,5
3aKoH Ye4eHCKOH Pecny6111-tKH OT 13 oKrn6p.R 2006 r. N2 33-P3
IOrpbr
47
HaJiorH H B3HOCbI ~pyrHe rrorrpaBKH
'2015
06 H3MeHeHHHX B
HaJiore
Ha npH6bIJib, B3HOcax, 6JIOKHpOBKe cqeTa H
0
B mmape Ha""laJIH peKOHCTJ>yKo;mo
cBoero a,u;aHWI. Pa60TL1 6y.u;yr ,ZJ;JillTb路 cs 6oJibme ro.u;a. MomHo JIB Ha""IHC路 JIJlTb aMOpTHaao;mo B HaJIOrOBOM Y""leTe npH ycJIOBHH, ""ITO H3 BCero a.u;aHH.JI 6y,u;eM HCilOJib30BaTb ,ZJ;JI.JI pa60Tbl TOJibKO O,ZJ;HO IlOMeiqeHHe?
KBK
e
KoMnaHH.JI B 2014 ro.u;y noJiy""IHJia .u;oxo.u; no axu;usM. Ilpu aToM He 6bIJI y,u;epmaH HaJior Ha npu6bIJib. Ilo KaKOH CTaBKe ,ZJ;OJimeH aanJiaTHTb HaJior IlOJiy""laTeJib ,ZJ;HBH,ZJ;eH,ZJ;OB 9 HJIH 13 npou;eHTOB? HaJior Ha,n;o nJiaTHTb no cTaBKe 9 npo-
,II;a, MOJKHO.
c 2015 ro,n;a He Tpe6yeTC.H
npHOCTaHaBJIHBaTb aMOpTH3aD;HIO
u;eHTOB. B 2015 ro,n;y opraHH3aD;HH, KOTOpbre noJiyqHJIH B 201 4 ro,n;y ,ll;HBH,ll;eH,n;bI
Ha nepHO,ll; peKOHCTPYKD;Hll cpOKOM 60Jib-
ITO aKD;ll.HM, caMH HC'lHCJI.HIOT HaJior, eCJIH
me ro,n;a. OrpamrlleHHe TOJibKO o,n;Ho -
OH He 6hm y,n;epJKaH npn BbIIIJiaTe ,n;oxo,n;a
KOMnaHH.H ,ll;OJIJKHa npo,n;OJIJKaTb HCnOJib-
(CT. 3 <I>e,n;epaJibHOro 3aKOHa OT 23 HIOH.H
30BaTb HMyrn;eCTBO B CBOeii ,n;e.aTeJibHO-
201 4 r. M 167-<1>3) . IIepe'lHCJIHTh HaJior
CTll (n. 3 CT. 25 6 HK P<l> ). OroBOpKH 0 TOM,
Ha rrpH6hIJib Ha,n;o He no3,n;Hee 30 Map-
lJTO HCnOJib30BaTb Ha,n;o Bee HMynI,eCTBO
Ta 2015 ro,n;a. Ho npHMeHHTb MOJK-
HJIH 60JiblliYIO ero 'IaCTb, B 3aKOHe HeT.
HO npOIIIJIOrO,n;HIOIO nOHHJKeHHYIO CTaBKy. Be,n;h cTaBKa B 13 npo:a;eHTOB pac-
e
Pa60THHKaM, yxo,u;.a:iqHM Ha neHCHIO, IlJiaTHM BbIXO,ZJ;HOe noco6ue no ycJioBH.JIM TPY.ZJ;OBoro .u;oroBopa. MomHo JIB B 2015 ro.u;y Y""leCTL 3TH CYMMbl npu pac""leTe HaJiora Ha npu6bIJib? HeT, no pHCKOBaHHO. C 1.aHBap.a 2015 ro,n;a CTaJIO 6e3onaCHO BKJIIO-
rrpocTpaH.HeTc.H TOJibKO Ha ,ll;HBH)l;eH,n;bI, BbIIIJialJeHHbie c 1 .HHBapSI 2015 ro,n;a (no,n;rr. 2 II. 3 CT. 284 HK P<l>) .
0
KoMnaHH.JI Ha ynpoiqeHKe nJiaTHT B3HOCbl B II~P no JibrOTHOMY Tapu<l>y 20 npou;eHTOB. Ha""IHCJI.JITb JIH HX Ha CBepXJIHMHTHbie BblilJiaTbI?
'laTb B paCXO,ll;bI BbIXO,ll;Hhle noco6H.H npH yBOJibHeHHH no corJiaIIIeHHIO CTOpOH
HeT, He Ha'lHCJI.HTh. KoMrraHHH, npHMeH.a-
(n. 9 CT. 2 5 5 HK P<l> ) . Ho npo,n;oJIJKaeT ,n;eii-
rorn;He o6ru;Hii Tapmp 22 npou;eHTa, c ,n;oxo-
CTBOBaTb HOpMa, KOTOpa.H 3anpern;aeT cnH-
,n;oB CBepx 711000 py6. B3HOCbI B II<l>P nJia-
CbIBaTb noco6H.H yxo,n;.HID;HM Ha neHCHIO
TJIT no Tapmpy 10 npo:a;eHTOB. ,Il;JI.H KOMna-
BeTepaHaM Tpy,n;a (n. 2 5 CT. 2 70 HK P<l> ).
HHH Ha ynporn;eHKe c JihrOTHhIM TapmpoM
Cy,n;e6Ha.H npaKTHKa He B noJih3Y KOMna-
3TO npaBHJIO He ,n;eiicTByeT. He,n;aBHO 3TO
HHH (nocTaHOBJieHHe IIpe3H,n;HyMa BAC P <l>
no,n;TBep,n;HJI MHHTpy,n; PoccHH (rrHCbMO
OT 1 MapTa 2011 r. N2 1 3 01 8'10 ) .
OT 30 .HHBapSI 2015 r . M l 7 - 3'B -37 ).
48
op;aG
PA3'hJICHJIET JlllHA CTABllJJ;KAJI - 3KCIIepT iKYPHaJia «I'JiaB6yx», aBTOp HeCKOJibKHX KypcoB Bhlcmeli IIIKOJI.bl I'JiaB6yxa H KHHr cepuu «BH6JIHoTeKa mypHaJia "I'naB6yx"». IIapap;oKCaJibHbIH ,IJ;HIIJIOMaT crropHTb He mo6HT Boo6m;e, aaTo oqeHb mo6uT rrzcaTb rrpo HaJioro-
Bhle crrophl.
e
KoMnaHHH Ha ynpom;eHKe c JibrOT-
QKaKOH KBK CTaBHTb B
2015
ro,zi;y
HblM BH,ll;OM ,n;eHTeJibHOCTH He IIJiaTHT
B IIJiaTemKe IIO HaJIOrOBbIM rreHHM
B3HOCbI B <l>CC P<I>. B <l>eBpaJie B3HJIH
aa
2014 ro,zi; -
CTapbIH HJIH HOBbiii?
Ha pa6oTy BpeMeHHO rrpe6Lrnarom;ero HHOCTpau:u;a. Ha,zi;o JIH c ero ,zi;oxo,n;oB
IleHH 3a rrpoIIIJibIH ro,n; Ha,n;o rrna-
IIJiaTHTb B <l>CC P<I> B3HOCbl IIO Tapu<l>y
THTb no HOBbIM Ko,n;aM. To ecTb pa3psr,n;I>I
1,8 rrpo:u;eHTa?
14-17 ,ll;OJIJKHbl BbirJIH,Zl;eTb KaK 2100.
HeT, He Ha,n;o. 3To HaM rro,n;Taep,n;1rn11 B M:uHTpy,n;e Pocc:u:u. CTaBKa He pacrrpocTpaHsreTCH
H
1,8 rrpo:a;eHTa
Ha apeMeHHO rrpe-
(I)
IloJiy'IHJIH OT HaJioroBHKOB
aJieKTpOHHOe Tpe6oBaHHe 06 ynJia-
6nrnarom;mc rpam,n;aH Benopycc:u:u, Kasax-
Te HaJiora. BnpaBe JIH HHCIIeK-
CTaHa :u ApMeHHH. Ho ,n;nsr Hmc cTaBKH Te
TOpbI aa6JIOKHpOBaTb C'IeT, ecJIH
me, 'ITO ,n;nsr pa6oTHHKOB :us Pocc:u:u >99
Mbl He IlO,ll;TBep,n;HJIH IlOJiy'IeHHe ,ll;OKyMeHTa?
Q B HHBape B rrJiaTemKe H ,n;eKJiapa:u;uu no aeMeJibHOMY HaJiory aa
2014 ro,zi; rrocTaBHJIH rrpom-
Jioro,n;HHii KBK. Ha,zi;o JIH rro,n;aBaTL
HeT, He arrpaBe. 3a6noK:upoaaTI> C'IeT HHCIIeKTOphl MoryT, TOJibKO ecJIH KOMIIaHHSI He IIO,Zl;TBep,n;HT IIOJiy'IeHHe Tpex ,ll;OKyMeHTOB -
Tpe6oaaHHSI 0 rrepe,n;aqe IIOSICHe-
yTO'IHeHKY H aaHBJieHHe 06 yTO'IHe-
HHH, Tpe6oBaH:usr o rrepe,n;aqe ,n;oKyMeHTOB
HHH IIJiaTema?
HJIH yae,n;OMJieHHSI 0 Bbl30Be B HHCIIeKIJ;HIO (rro,n;rr. 2 II. 3 CT. 76 HK P<I> ).
YTO'IHeHKY rro,n;aaaTb He Ha,n;o. Be,n;I> onrn6o'IHI>Iil KBK B ,n;eKJiapau;:u:u He rrpHBO,Zl;HT K 3aHHJKeHHIO 3eMeJibHOro Hanora. C
2015 ro,n;a KOMrramrn ,n;oJIJKHbI rrepe-
q:ucnsrTb seMeJII>HbIH Hanor no HOBbIM
Q
MomHo JIH rrpuMeHHTb K ,ll;HBH,n;eu-
,n;aM HMym;eCTBeHHbIH, COD;HaJibHbIH H ,zi;pyrue BbI'IeTbl IIO H)J;<l>JI?
KBK. Ko,n;hl saB:ucsrT OT a:u,n;a Tepp:uTop:u:u, Ha KOTOpoil HaXO,Zl;llTCSI YlJaCTOK (rrpHKa3 M:uHqmHa Pocc1rn OT
16 ,n;eKa6psr 2014 r.
HeT, HeJII>3sr. XoTsr ,n;1rn:u,n;eH,n;I>1 c
2015 ro,n;a
o6naraIOTCH H.D:<I>JI no o6m;eil cTaBKe
M 150H). qT06I>1 o6HyJIHTb rreHH, rro,n;ali-
13 rrpou;eHTOB, 6a3y no HHM Tpe6yeTCSI C'IH-
Te 3asraneH11e 06 yTO'IHeHHH rrnaTema.
TaTb OT,Zl;eJibHO (rr. 2, 3 CT. 210 HK P<I> ). Ilo-
llHcrreKTOpbl :ucrrpaBSIT KBK 6e3 rrpoMe,n;-
3TOMY KOMIIaHHSI He BIIpaBe rrpHMeHHTb
JieHHSI (rr:ucbMO <I>HC Pocc:u:u OT
2015 r.
M 3H -4 -l/1757).
6 <PeBpansr
K HHM HH HMym;ecTBeHHhle, Hll CTaH,n;apTHbie, HH JII06bie ,n;pyr:ue BhlqeTbl.
49
HaJiorH H B3HOCbI CHHJIC
06pa3D;bl aHKeTbl H OIIHCH, KOTOp1>1e MoryT cpoqHo
IIOTpe6oBaTLC.H .z:i;o C,.r:t;a'IH
PCB-1 3a
I
KBapTaJI
Bee caMoe BamHoe
0 IlpoBepLTe, y Bcex JIH HHOCTpaHHLix coTpy,n;HHKOB ecTL
Ilo,n;ai:t:Te B <}loH,n; aHKeTLI A,lJ;B-1 06pase:u; li KOHTpOJibHbie T0'1KH ,ll;Jl.H
CHHJIC
6bICTpOH rrpoBepKH
>52- 54
HesaBHCHMO OT cpoKa ,n;elicTBH.H ,ll;OI'OBOpa > 51
0 IlpHJIO.)KHTe K aHKeTaM OIIHCL A,lJ;B- 6 - 1 liHa'1e aHKeTbl He rrpHMyT . 06pase:u; OIIliCli >55
0 CBH,n;eTeJILCTBO 6y,n;eT roToBo qepe3 TpH He,n;eJIH HJIH paHLIIIe Pa6oTHHKY oT,n;aliTe opnrnHaJI, ce6e ocTaBbTe KOIIHIO.
A
'ITO BepHyTb
B cpOH,ll; >55
Xo1.1y npeAynpeAHTb Ycneihe noAaTb AOKyMeHTbl AMI no11y4eHHR CH HJlC AO cepeAHHbl anpellR. l-1Ha4e
B03MO>KHbl npo611eMbl co CAa4eH PCB- 1 3a I KBapra11.
I'JiaB6yx · N2 5, MapT 2015 rop;a
G
c 1 .HHBap.H B3HOChl B II<I>P Ha,n;o HR'lHCJI.HTb c BbIIIJiaT B nOJib3Y Bcex HHO-
Ba>t<HaH AeTanb
CTpaHHhlX pa6oTHHKOB, BpeMeHHo npe61>rnarom;nx B P<I>. CpoK, Ha KOTO-
HaAO 3apaHee CAe-
p1>1:li 3aKJiroqeH Tpy,n;oBoli ,n;oroBop, 60JI1>me He HMeeT 3HaqeHH.H. >•rmm6yx»
naTb CHlo1nC HHO-
.Ni 4 , 2015 , 35
Ha 3THX COTPYAHHKOB no HToraM
I
no,n;aTb HH,ll;HBH,D;yaJibHbie CBe,n;eHH.H B pa3,n;eJie
KBapTaJia HYJKHO 6y,n;eT
CTpaHHblM pa6oT-
6 pacqeTa PCB-1. B
HHKaM, epeMeHHO
HHX
HYJKHO npHBeCTH HOMep neHCHOHHOro CBH,D;eTeJibCTBa- CHMJIC. llHaqe
npe6b1eat0U1HM
II<I>P He npnMeT oTqeTHOCTb. Ilo3TOMY 6e3onacHee yme ce:liqac npoBepHTh,
e PocotH. n<1>P
y Bcex JIM HHOCTpaHH1>1x cOTPYAHHKOB ecTh neHcHOHHhie cBn,n;eTeJihCTBa.
OTKa>KeT B npHeMe
C Tex, y Koro HeT, B3.HTb 3a.HBJieHH.H B cBo6o,n;Ho:li <PopMe c npoc1>6o:li o<Pop-
PCB-1 3a I KeapTan,
MHTb CHMJIC.
H
Ha OCHOBaHHH 3THX 3aHBJieHHH no,n;aTb B CBOe ynpaB-
JieHHe II<I>P aHKeTbI no ¢opMe A,ll;B-1 -
JIHqHo, no noqTe HJIH no TKC.
CTaTI>H noMomeT BaM o<PopMHTh aHKeT1>1 H onnc1> 61>1cTpo H 6e3 omn6oK.
ecnH B HeM 6yAyT pa3Aenb16 6e3 HOMepoB CHl-1J1 C.
KaK 3anoJIHHTL aHKeTy A,ll;B-1 Hhie OT
3TO Bcero O,ll;HH JIHCT' B KOTOpbIH Ha,n;o BHeCTH nepCOHaJih-
,n;aHHhie
31
HIOJI.H
pa6oTHHKa
2006
(yTB.
nocTaHOBJieHHeM IIpaBJieHHH II<I>P
r. M 19 2II). 3anOJIHHTb aHKeTy MOJKHO HJIH Ha KOM-
nhIOTepe, HJIH OT PYKH neqaTHhIMH 6yKBaMH, HO o6.H3aTeJII>HO mapHKoBoli pyqKOH CHHero HJIH qepHoro :a;BeTa. Ho, BO-rrepBbIX, B 6JiaHI\.e HeJih3.H OCTaBJI.HTb nyCTbIMH o6.H3aTeJibHhle ,D;JI.H 3anOJIHeHH.H nOJI.H. llHaqe II<I>P
lb Ileucuouuoro cj>OHJ:la PoccuiicKoii «l>e11.epa~m1
,ll;oporne :>Kemu1rnLT, no3,n:pasmno sac! BochMoe MapTa - caMbitt BaJKHbitt npa3,n:HHK B ro.n:y, noTOMY qTo B 3TOT .n:ettb MbI qecTByeM :>KemqHH. MHrrbie 6yxrarrTepb1, Bbl BblTIOJilUleTe .n:eM:cTB1nemHo CJIO:>Ktty!O pa6ory, KOTOpa$1 Tpe6yeT HeMaJibfX 3HamrM:, OTJIHqHoM: rraMitTH , 60JlhllIOH BHHMaTeJibHOCTH 11 Kpemrnx HepBOB. M np11 3TOM Be,n:eTe .D:OM, pacTHTe ,D.eTeH, 3a60T11TeCb 0 Hae, My:>Kq11Hax. Cnac1160 BaM 3a TO, qTo Bbl TaKHe. 6y.D.bTe cqacrn11eb1!
A nTOn ,ll;P03.lJ.08, ITpeJICC)J.3TeJlb
fl paBJICHJUI
Han:orH H B3HOChl CHRJIC
AHKeTa 3acTpaxoeaHHoro JI11u;a
e
TYPEAEB PYCTAM
MAME,lIOBMf.J 0TqecTBO ------------------------M
Ilon
---
(M/~)
MAPTA
05
1980
llaTa po~neHMR "--" MecTo po~neHMR :
r ona
ropon ( ceno , nep ., pai10H o6naCTb (Kpai1, peen ., ... )
... )
TAillKEHT
0
Y3EEKMCTAH Y3EEKMCTAH I'pa~naHCTBO
----------------------------------
Anpec nocTORHHoro MecTa
~MTenbCTBa
127422
MOCKBA
Anpec
MHneKc ------ anpec ----------------------------
perMcTpa~MM
Yfl . TUMJ!PH3EBCKA5!
5 KB . 20
~.
anpec
MOCKBA
~MTeflbCTBa
cl>aKTMqecKMi1
Yfl . TMMMPH3EBCKAH JI . 5 KB . 20 (3an onHRTb npM OTflMqMM OT anpeca
perMCTpa~MM)
8 ( 915)1234567 • Tenecl>OHbl (noMaWHMM M/MflM pa6oqMi1) llOKyMeHT , ynocTOBepRroll\Mi1 flMqHQCTb
IIACIIOPT
0
(yKa3aTb Ha3BaHMe noKyMeHTa : nacnopT , ynoCTOBepeHMe nMqHQCTM M np . )
2005 456789 CepMR, HOMep
10
AIIPEflH
2000
llaTa BblnaqM "--" --------------- ---- rona
123456BMR KeM BbrnaH
llaTa 3anonHeHMR
10
MAPTA
2015
AApec perHCTpa4HH 3ro Mecro perncrpa4HH HHocrpaHHoro corpyAHHKa a PoccHH, a He aApec aero crpaHe.
52
I'JiaB6yx · N2 5, MapT 2015 rop;a
G
ero He npHMeT, H npH,ZJ;eTCH nepe.n;eJihlBaTb Bee 3aHOBO. 8To HaM nO,ZJ;TBep-
A BO-BTOphrx, B nop.H,D;Ke 3anoJIHeHH.H cpopMbI He eRa3aHo 'IeTKO, KaK yKa3hlBaTb .n;aHHbie no HHOeTpaHHblM eoTpy.n;nmrnM. B 3TOM ,ZJ;HJIH B II<I>P.
noMoryT KOHTpOJibHbie TO'IKH Ha o6pasu;e. >52 Bu~ ~oKyMeHTa.
Cepu.H, HOMep. ~aTa BLI~a'IH. KeM BLI~aH (1 ).
B 3THX eTpocrKax Ha.n;o npHBeeTH peKBH3HTbI ,ZJ;OKYMeHTa, HHcpopMau;mo H3 KOTOporo KOMnaHH.H yKa3hIBaeT B aHKeTe. EeJIH HHOeTpaHeu; BnpaBe B'be3maTh Ha TeppHTOpmo PoeeHH no o6iu;erpam.n;aHeKoMy naenopTy (HanpHMep, ::iTo rpam.n;aHHH BenopyeeHH), TO B aHKeTy nepeHeeHTe HH<l>opMau;mo HMeHHO H3 3TOro ,ZJ;OKYMeHTa. Ho eeJIH pa6oTHHK npHexaJI, eKameM, H3 Typu;HH, TO B PoeeHH OH MO:>KeT HaXO,ZJ;HThe.H TOJihKO no 3arpaHH1IHOMY naenopTy. Tor.n;a Ha.n;o 6y.n;eT yKa3hlBaTh B aHKeTe eBe.n;eHH.H H3 ero sarpaHnaenopTa. ,1J;oKyMeHT, y.n;oeTOBep.HIOID;HH JIH'IHOeTb pa60THHKa, 3anOJIHeH Ha HHOeTpaHHOM .H3hIKe. KaK MhI Bhrn:eHHJIH B II<I>P, KOMnaHH.H MomeT eaMoeTO.HTeJihHO nepeBeeTH Ha pyceKHH .H3b1K He06XO,ZJ;HMyro HHq>OpMaD;HIO H3 naenopTa pa6oTHHKa. Ho 6e3onaeHee e.n;enaTb HOTapHaJihHO saBepeHHhIH nepeBo.n; BO H36emaHne onrn6oK. KpoMe eepnn, HOMepa H .n;aThl BhI,ZJ;a'IH naenopTa Ha.n;o o6xsaTeJihHO yKa3aTh, KeM BhI,ZJ;aH .n;oKyMeHT.
B HeKOTOphrx HHOeTpaHHhIX naenopTax
opraHH3aD;H.H, ocpopMHBUia.H ,ZJ;OKYMeHT, 6brnaeT 3amncppoBaHa KOM6HHau;Heli u;ncpp H 6yKB. EeJIH B.n;pyr o6HapymnTe TaKoe B naenopTe Balllero pa6oTHHKa, He nyraiheeh, a npoeTo BHeenTe B anKeTy 3TOT Ko.n;. HaM nO,ZJ;TBep,ZJ;HJIH -
«l>aMHJIH.H, HMJI,
B II<I>P
TaKoe yKa3aHl'le .n;onyeKaeTCH. OT~eCTBO
(2 ). <PaMHJIHIO H HM.H Ha.n;o BnHeaTb o6.H3a-
TeJibHO. 0T1IeeTBO Ha.n;o BnHeaTh, eCJIH OHO eCTb B nacnopTe HHOCTpaHHoro eoTpy.n;HHKa. EeJIH OT'IeCTBa HeT, eTpO'IKY ocTaBhTe nycToli. ~aTa pom~eHHJI (3 ). 8Ta CTpOcrKa o6.H3aTeJibHa ,ZJ;JI.H sanOJIHeHH.H.
B 3TO noJie noeTaBbTe .n;eHb, Mee.Hu; H ro.n; pom.n;eHH.H pa60THHKa B TaKOM <):>opMaTe: ,DJI;-HaHMeHoBaHHe Mec.au;a-rrrr. HanpHMep, 05 MapTa 1980. MecTo pom~eHH.H (4 ). 3anoJIH.H.H rpacpb1 o MecTe pom.n;eHH.H pa6oTHHKa, MO:>KHO OCTaBHTb rryeTbIMH noJI.H «PaHOH» H «06JiaCTb» H .n;ame «ropo.n;», eeJIH B naenopTe HHOCTpaHu;a OTCYTeTByeT TaKa.H HHcpOpMaIJ;H.H.
B cpoH.n;e
Ba>KHaR AeTanb
B aHKeTy HaAO sn1-1caTb AaHHble o6bl4Horo 1-1111-1 3arpaH"14Horo
HaM nO,D;TBep.n;HJIH, 'ITO e'IHTaThe.H OIIIH6KOH 3TO He 6y.n;eT H B BbI,ZJ;a'Ie
nacnoprn -
eTpaxoBoro eBH,D;eTeJiheTBa Ha HHOeTpaHu;a II<I>P He OTKa:>KeT.
c1-1MocT1-1 OT Toro,
A,n;pec perncTpaa;uu (5 ) H <l>aKTH~ecKHii a~ec (6 ). Ifa HHeTpyKD;HH He xeHo, 'ITO HMeHHO e'IHTaTb TaKHMH a.n;peeaMH.
B pa3JIH1IHhlX
s 3as1-1-
no KaKOMY AOKyMeHTY
perHOHaJibHbIX YII<I>P HaM coo6Iu;HJIH, 'ITO OHH Tpe6yIOT yKa3hIBaTb
"1HOCTpaHHblH
B Ka'IeCTBe a.n;peca perncTpau;Hn -
corpyAH"1K Bbexan
a.n;pee B Pocenn, r.n;e HHOeTpaHeu; Bpe-
MeHHO 3aperneTpnpoBaH. TaKoli a.n;pee Bbl Hali.n;eTe B oTpbIBHOM TaJioHe
s Pocc1-1t0.
53
Ha.rror11 H
B3HOCbI
CHRJIC
yBep;OMJieHHJI, KOTOphlH ,n;onmeH 6hITb y eoTpyp;HHKa (OH ero llOJIY'IHJI 11pH perHeTpau;HH 110 11pH6bITHH B Poeemo). <l>aKTH'IeeKHH a,n;pee- MeeTo, r.u.e HHOeTpaHeu; cpaKTH'IeeKH 11pomnaaeT B PoeeHH. OH MomeT He eoB11a,n;aTh e a,n;peeoM apeMeHHOH perHeTpau;nH.
TeJiecl>oH (7 ). 8To 11orre MomHo oeTaBHTh 11yeThlM. Ho rry"<Irne Bee
me
yKa3aTb HOMep TerrecpoHa pa60THHKa, "'IT06bI llPH Heo6XO,ll.HMOeTH
eoTpy,n;HHKH II<l>P MOl'JIH eBjI3aTbe.H e HHM .ll;JIJI YTO"'!HeHHH KaKHX-TO .u.aHHhlX. EeJIH y pa6oTHHKa HeT ,n;oMarrrnero HOMepa, HallHIIIHTe Mo6HJihHhIH.
,[.J;aTa 3aIIOJIHeHHJI (8 ) . <I>opMaT ,n;aThl TaKOH HHJI, -
me,
KaK y ,n;HH pom,n;e-
.n;.n; -HaHMeHoBaHHe Meem.J;a-rrrr. Ha11pHMep, 10 MapTa 2015.
YKamHTe TOT ,n;eHh, Kor,n;a 6y,n;eTe 11epe,n;aBaTh <l:>opMy A)l;B-1 B <l:>oH,n;. <I>opMaJibHO Ha ;:)TO OTBO.ll;HTe.H ,ll.Be He,ll.eJIH e ,n;aThl 11pHeMa eoTpy,n;HHKa Ha pa6oTY (11. 9 liHeTpyKu;HH, YTB. 11pHKa3oM MHH3,n;paaeou;pa3BHTHH PoeeHH OT 14 ,n;eKa6pH 2009 r . M 987H). Ho OTBeTeTBeHHOeTH 3a 11poepo"<IKY HeT. KpoMe Toro, ,ll.ByXHe,n;eJII>HhIB epoK Bee paBHO HeB03MOmHo eo6moeTH, eeJIH pa60THHK Tpy,n;11TeH y Bae e rrpOIIIJIOl'O ro,n;a, HO 3aeTpaxoBaHHhIM eTaJI TOJlbKO e JIHBapH. I'JiaBHOe ye11eTb llOJIY"tIHTb CHMJIC ,n;o OT"'IeTHOeTH. KameTeH, "<ITO apeMeHH eII.J;e MHoro. Pae'leT PCB-1 3a
I KBapTaJI Ha,n;o
e,n;aTb He 1103,ll.Hee 15 MaJI, eeJIH KOMllaHJm Bllpaae OT'lHTaTbeH Ha 6YMare.
Ii He 1103,n;Hee 20-ro , eeJIH oHa o6H3aHa OT'lHTaTneJI aJieKTpOHHO. Ho 11y-qme He 3aTHl'HBaTb e aHKeTaMH. Be,n;h B 11epHo,n; e,n;a"<IH OT'leTHOeTH 6y,n;eT MeHI>IIIe BpeMeHH, "<IT06I>1 HX 3a110JIHHTb.
A MOmHo H 11poeTo 3a6I>ITh o HHX.
Iloµ;rrucb (9 ). He 11epe11yTaiiTe. B aHKeTe HymHa He 110,n;1111eI> 6yxraJITepa HJIH eoTpy,n;HHKa OT,n;eJia Ka,n;poB, a 110,ll;llHeh eaMOl'O HHOeTpaHu;a.
KaK 3anoJIHHT1> on11c1>
K aHKeTe A)l;B-1 (HJIH HeeKOJihKHM aHKeTaM) 11pH11om11Te 011Heb 110 cpopMe A)l;B-6-1. B11aHK H HHeTpyKu;HJI 3a11011HeHHH yTBepm,n;eHhI rroeTaHOBJieHH-
eM M 192II. KaK 11paBHJihHO 3a110JIHHTh 011Heh -
BH,n;Ho Ha o6pa3u;e. >55
PeKBH3HTbI CTpaxouaTeJIJI, rrepeµ;arow;ero µ;oKyMeHTbI (1 ). B ma11Ke OllHeH llpHBe,n;HTe perHeTpau;HOHHbIH HOMep B II<I>P, MHH , KIIII, eoKpaII.J;eHHOe HaHMeHOBaHHe Bame:H KOMllaHHH. H eµ;eJIH eCTb
y IleHCHOH-
Horo cpoH,r:i;a, 'IT0-
6bl
H 3 rOTOBHTb
CHllJIC
IlpuMe'laHHJI (2 ) . B STY rpacpy HHG:ero He arrHenrna:HTe -
3allOJIHHTb eoTpy,n;HHK cpoH,n;a llOeJie TOl'O, KaK llOJiy-qHT .ll;OKYMeHTbl.
KoJIH'leCTBO µ;oKyMeHTOB B rra'IKe (3 ) . B sTo:H rpa<l:>e Ta6JIHIJ;hI 110 eTpOKe «AHKeTa 3aeTpaxoBaHHOl'O JIHIJ;a» (A)l;B-1) u;Hcppo:H o603Ha'lhTe KOJIH'IeeTBO aHKeT' KOTOpbie Bbl 11epe,n;aeTe B cpOH,ll; p;JIJI ocpopMJieHHH eTpaxOBhlX eBH,n;eTeJibeTB
54
ee ,n;onmeH
c HMJI c.
I'naB6yx · N2 5, MapT 2015 rop;a
G
<l>parMeHT OIIHCH, KOTopyro HR,11;0 IIpHJIO>KHTb K aHKeTaM
PeKBH3HTbl CTpaxosaTem1, nepeAalOU\ero AOKyMeHTb1:
0
123-456-7891 Knn 771301001
Per11CTpa4110HHblH HOMep nCl>P i.1HH 7713123456
~~~~~~~~~~~
HaHMeHoBaHHe opraHH3a41111 (KpaTKoe)
000 « TopzCHa6»
HaHMeHoBaHHe BXOARU\ero AOKyMeHTa
Ko11114ecTBO AOKyMeHTOB B na4Ke
AHKeTa JacTpaxosaHHoro 11114a (AAB - 1)
1U
3aRB/leHHe 06 o6MeHe CTpaxosoro CBHAeTe/lbCTBa (AAB-2 ) 3aRsneHHe o Bb•Aa4e AY61111Kara crpaxosoro CBHAeTe/lbCTBa (AAB-3) CBeAeHHR o TPYAOBOM cra>t<e JacrpaxosaHHoro 11114a 3a nepHOA AO perHCTpa4HH B CHCTeMe o6R3aTellbHOro neHCHOHHOro crpaxosaHHR (C3B-K)
G /
l-1Hble BXOARU\He AOKyMeHTbl:
llHLie nxo,ZJ;m:n;He ,ZJ;OKYMeHTLI
/
/
v
/
BxoAR~He
AOKyMeHTbl
Crpo4KY «li1Hb1e BXOARU,V1e AOKyMeHTbl» B Ta611114e OCTaBbTe nycTOH. BeAb CAaTb HaAO TO/lbKO aHKeTbl H onHCb.
(4 ). H1rna1mx .n;orroJIHHTeJihHhlX 6yMar
K aHKeTe npHKJia,n;hrnaTh He HyJirno. IIoaTOMY noJie «lIHhle sxo.n;.a~He ,n;oKyMeHTbl» OCTaBhTe ITYCTbIM.
KaK 110,IJ;aTb aHKeTy
u:
CKOJibKO >K,IJ;RTb
CHHJIC
AHKeTbI MO.iKHO OTBe3TH B IleHCHOHHbIH cPOHA JIH-qHo , OTITpaBHTb ITO ITO-qTe HJIH no HHTepHeTy -qepe3 oITepaTopa CB.H3H. Ha H3I'OTOBJieHHe csH,n;eTeJihcTBa
CHI1JIC y II<I>P OcPHD;HaJibHO eCTb TPH He,n;em1 c MOMeHTa noJiy'leHH.H
ITpaBHJibHO 3aIIOJIHeHHOH aHKeTbl ITO cl>opMe
A,ll;B-1 (IT. 11 lIHCTPYKD;HH,
yTB. ITpHKa3oM M 987H). Ho, B03MO.iKHO, cl>oH,n; ocl>opMHT CBH,n;eTeJibCTBO H 6hICTpee. <l>oH,n; ITpHIIIJieT
CHHJIC BMecTe c Be,n;oMOCThIO no cl>opMe A,ll;H -5. CsH,n;e-
TeJibCTBO Bbl,n;aliTe pa60THHI~Y. a ce6e OCTaBbTe KOITHIO. IlycTb COTPYAHHK ITposepHT' ITpaBHJibHO JIH yKa3aHbI ero ,n;aHHble B CBH,n;eTeJibCTBe, a ITOTOM pacnHmeTc.a B se,n;oMOCTH. Ee Ha,n;o 6y,n;eT sepHyTh B
II<I>P •
JIMHA illYBAJIOBA , aKcrrepT mypHaJia «I'JiaB6yx»
55
HaJiorH H B3HOCbI HaJiorOBbIM crrop
Pacxo,ri;i.1 Ha KOMIILIOTepHLie QqKH ,ll;JIH COTpy,r:t;HHKOB OCB06om,ri;eu1>1 OT B3HOCOB
Ha'fMcm1eTe nM Bbl B3HOCbl Ha CTOMMOCTb cne40Ae>KAbl M cpeACTB 3all.\MTbl?
ll3-3a qero cnop.aT: II<PP tta'ltUCJ1,,R,em 63ttOC'l1t tta cmouMocm'b cneupoeJ1Co'l1t u cpeocm6 3aw,.um'l1t, 1wmop'l1te op2attu3a'4UR 6'l1toaem c6epx muno6'l1tX ttopM. Ko.Mnattuu c'ltumawm, 'llmo ma'Kue cyMM'lJt oc6060J1Coett'l1t om 63ttoco6. Koro 001>1quo no,r:i;,r:i;ep:>I<:HBaIOT cy,r:i;1>11: 'KOMnattuw. Pemaroru;11:H apryMeHT: 3a'Kott no36o.nsiem 'KOMnattuu ycmattoBum'b c6ou ttopM'l1t 6'l1tOa'ltu cpeocm6 3aw,.um'l1t.
86% He Ha4HCn$1eM ----¢
Pa60THHKH IIOKyrraJrn O'lKH )l;JI.H 3aill;liTbI I'Jia3 OT KOMIIbIOTepHOI'O li3JIY'le-
10% Ha4HCn$1-
HH.H. OpraHH3aIJ;H.H B03Mem;arra 3Tli pacxO)l;hl, orrHpa.HCb Ha TO, 'ITO o6ecrre-
eM Ha CTOHMOCTb sew,ei:i, BblAaHHblX csepx rnnoBblX HOpM
'lHBaTb coTpy,ll;HHKOB cpe,z:r;cTBaMH HHAHBH,z:r;yaJihHOH 3aIIJ;HThI -
Ta.H 3TH BbIIIJiaThl KOMIIeHca:u;HeH, ycTaHOBJieHHOH 3aKOHO,z:r;aTeJibCTBOM
Pct> (rr. 2 'l. 1 CT. 9 <l>e,ll;epaJihHOI'O 3aKOHa OT -Q
4%
BcerAa Ha4HCn$1eM
3a60Ta
pa6oTo)l;aTeJI.H (cT. 221 TK Pct>). Ho cTpaxoBhie B3HOChI He Ha'lHCJI.HJia, C'lH-
24 HIOJI.H 2009 I'. M
212-cI>3).
Ha Bhie3,ll;HOH rrpoBepKe COTPYAHHKH IIcI>P penrnmr, 'ITO opraHH3aD;H.H 3aHH3HJia 6a3y no B3HOCaM.
If
IIOTpe6oBaJIH rroraCHTb He)l;OHMKy, yrrJia-
THTb rreHH H IIITpacp. KoMrraHH.H peIIIHJia ocrropHTh TaKoe peIIIeHHe.
If e:H:
Onpoc Ha cai:ire
3TO y,ll;arrocn, rrycTh H He c rrepBoro pa3a (rrocTaHOBJieHHe Ap6HTpa:>KHoro
glavbukh.ru
cy)l;a YpaJihCKoro oKpyra OT
10 ,z:r;eKa6p.H 2014
r. N2 ct>09-7757/14). CBoHM
OIIbITOM rro,z:r;eJIHJIC.H I'JiaBHbIH 6yxraJITep KOMIIaHHH.
(j1 ............................................ . ... .. . . . .. ..-...... .......... . .... ....... . . . . . MHeHMe rrponepmom;1u
K
C)'MMaM, He rro.ii;.n:emam;HM o6nomemno CTpaxOBhlMI'I B3HOCaMH, OTHOCHTCH
TOJThKO KOMIIeHc~HH, yCTaIIOBJieHHhle aaKoHo,n;aTeJibCTBOM P<I>. CTaTbSI
221
Tpy,n;oBoro Ko,n;eKca P<l> He yCTaHaBJIHBaeT KOMIIeHc~ pa60TIIHKy, a rapaIITHpyeT
eMJ 6ecIIJiaTHyIO Bhl,!l;aqy pa60To,n;aTeJieM cpe,n;cTB HH,ll;HBH-
.ll:YaJThHOH aam;HTbl Ha pa6oTax c Bpe,ll.HbIMH H orraCHbIMH yCJIOBRHMH Tpy,n;a. ECJIH KOMIIaHHH He rrpHo6peTana H He Bbl,Zl;aBaJia pa6oTHHKaM aam;HTHbie cpe,n;cTBa, a Jmllib B03Mem;ana pacXO,Zl;bl Ha HHX, TO Ha TaKHe C)'MMbl Ha,ll;O Hatrn:CJIHTb CTpaxOBhle B3HOChl, IIOCKOJThKY TaKa.H
KOMIIeHC~.H
3aKOHO,D;a-
TeJThCTBOM P<I> He rrpe,ll;YCMOTpeHa. Be,Zl;b B ,n;aHHoM c.rryqae yrroMHHJThle cpe,n;CTBa HH,ll;HBli,ll;YaJThHOH 3am;RTbl B BR,n;e O'IKOB R3Ha'IaJThHO rrpRHa.ii;.n:emaT pa60THRKaM, TO eCTb HaxO,ll;JITCH B RX co6CTBeHHOCTH.
JIIOBOBb KOTOBA, aaMeCTRTeJib ,n;HpeKTop a ,D;errapTaMeHTa pa3BHTH.H cor:i;HaJibHoro cTpaxoBaHHH MHHTpy,n;a PoccHH
I'JiaB6yx ·
N2 5, MapT 2015
Ilp1rne,n;eHHbie HM apryMeHThl MO)KHO HCIIOJib30BaTb, "tJT06hl He IIJiaTHTb B3HOCbI co CTOHMOCTH mo6oii crreu;o,n;e)K,ll;bl H cpe,n;CTB sam;HThl. By,n;n TO HerrpOMOKaeMDie IIJiam;H H KO)KaHbie 6oTHHKH )l;JIJI KypbepoB HJIH pyKaBHD;bI H sam;HTHbie KOCTIOMbI ,ll;JI.H aBTOCJiecapeii.
CoBeT OT peµ;aKD;HH: cneu;oµ;e:mµ;y H cpeµ;cTBa aam;HTLI BLirOµ;Hee BLI,lJ;aBaTL Ha BpeMH
B
6oJinmHHCTBe KOMIIaHHH cqHTaIOT, qTo cpe,n;cTBa sam;HTbI H crreu;-
o,n;e*,n;a ,ZJ;JIH coTpy,n;HHKOB He rro,n;rra,n;aroT rro,n; B3HOC1>1. TaKOBbI pesyJinTaThl orrpoca, rrpoBe,n;eHHoro Ha caiiTe glavbukh .ru.
H
peBH30p1>1 H3 cl>oH,n;OB
6es rrpo6JieM c 3THM corJiac.HTCH, ecJIH Bbl 6y,n;eTe rrepe,n;aBaTb 3TH Bem;H coTpy,n;HHKaM He HacoBceM, a BO BpeMeHHoe rroJin30BaHHe (rrHCbMO MHHs,n;paBcou;pa3BHTHH PoccHH OT
5
aBrycTa
2010 r.
M 2519-19).
Ho Ha BpeMH MOmHo B1>1,n;aT1> He JII06nie cpe,n;cTBa sam;HTbI. HarrpHMep, rrepqaTKH HJIH Te me KOMIIbIOTepHbie oqKH KOMIIaHHJI CKOpee Bcero OT,n;acT pa6oTHHKY HaBcer,n;a. Tor,n;a Ha,n;o orrpe,n;eJIHTb, ecTn JIH ,n;JIH Bamero cJiyqaJI JIHMHTbI B THrrOBhlX HOpMax (yTB. rrpHKa30M MHH3,n;paBcou;pa3BHTHJI PoccHH OT
1 OKTH6p.H 2008 r.
M 541H).
H
KaKHe OHH. HarrpHMep, Kypnepy
IIOJiomeH O,ll;HH HerrpOMOKaeMbIH IIJiam; Ha TPH ro,n;a H O,n;Ha rrapa 60THHOK Ha ro,n;. I'pysqHKaM -
12 nap pyKaBHD; B ro,n;. EcJIH KOMrraHHH yKJia,n;hrna-
eTCH B MHHHCTepCKHe JIHMHTbI, TO B3HOChl MO)KHO CIIOKOHHO He HaqHCJIJITb. ,[J;pyroe ,n;eJIO, eCJIH HOpMbI, ycTaHOBJieHHbie BO BHyTpeHHHX ,ll;OKYMeHTax KOMIIaHHH, Bnnne THIIOBhlX. Tor,n;a c Bem;eii H cpe,n;cTB sam;HThl, B1>1,n;aHH1>1x cBepx JIHMHTa, yTBepm,n;eHHoro rrpHKa30M N~ 541H, 6esorracHee sarrJiaTHTb B3HOCbI B cl>oH,n;1>1. TaK me Ha,n;o rrocTyrrHTb, ecJIH opraHHsau;HH ycTaHOBHJia HOpMbI, KOTOpblX B rrpHKa3e M 54 1H Boo6m;e HeT. JIH6o Ha,n;o roTOBHTbCJI K crropy c rrpoBep.HIOII.J,HMH. AprYMeHTbI B sam;HTY KOMIIaHHH -
HH)Ke •
ApryMeHThlKOMIIaHHH B T :m10B1>rx HOpMax ecTb oroBopKa, 'ITO pa6oTo,IJ;aTeJTh MOjKeT Bhl,IJ;aBaTb 3am;HTH1>re O'IKH COTPYAHHKaM, KOTOpbie IIOCTOSIHHO HaXO,Il;SITCSI 3a KOMIIbIOTepoM (II. 4 rrpHMff'laHHH K rrpHKa3y MHH3,IJ;paBcor~pa3BHTHSI Poccim OT
1
oKrn:6psr
2008 r.
M 541H). Op;HaKO KOHKpeTHhle IIOKa3aTeJrn KOJilPieCTBa H cpOKOB He nporrncaHbI. ,[I;npeKTOp HameH KOMnaHHH CBOHM rrpHKa30M YTBep,IJ;HJI nopSl,Il;OK npno6peTe1nrn: H 3aMeHbI O'IKOB p;Jrn pa6oTHHKOB. Be,Il;b y Hero eCTb npaBo ycTaHaBJIHBaTb HOpMbI, KOTOpbie no cpaBHeHHIO c THIIOBbIMH HOpMaMH y.rryqmaroT 3am;HTY pa60THHKOB OT Bpe,D;HbIX H orraCHbIX <l>aKTOpOB (CT. 221 TK P<I>). IloJiyqaeTCSI, 'ITO KOMileHca:u;H.H CTOHMOCTH O'IKOB, KOTopyro nonyqaJIH HamH pa60THHKH, ycTaHOBJieHa B cooTBeTCTBHH c Tpyp;oBhlM KO,IJ;eKcoM P<l>.
A
3Ha'IHT, ocBo6ojK,IJ;eHa
OT B3HOCOB. 3TO IIO,Il;TBep,IJ;Hml H cy,IJ;bH, OTMeH.HSI pemeHHe <l>oH,IJ;a.
IOJHUI IIIMIIIKMHA, rJiaBHbIH 6yxraJITep
ooo
«MH<l>opMau;noHHbIH u;eHTp «Barn KoHcyJI1>TaHT»
rop;a
G
H a.rror11 H B3HOCbI HaJiorOBhlH crrop
0
qeM eIIJ;e He,IJ;aBHO CIIOpHJIH KOMIIaHHH
c npoBepHIOIIJ;HMH
0
H~<l>JI
~O~ ,,,, He HYJKHO y,n;ep>KRBaTb H.IJ.<l>JI c KOMTieHca:o;RR sa pas'bes,n;Hyro pa6oTy KoMnaHH.R n11arn11a CBOHM pernoHallbHblM npeACTaBHTe/l.RM no 2000 py6. B MeC.Rl.I Ha npoe3A. B no110>t<eHHH 0 KOMaHAHPOBKax KOMnaHHH ycraHOB/leHO, 4TO 3TH cyMMbl nOATBep>KAaTb AOKyMeHTaMH He HaAO. Ha11oroBHKH AOHa4HC/lH/lH HAC!>Jl, wrpacp H neHH
0
PeweHHe He3aKOHHO. 0 TOM, 4TO KOMnaHH.R o6.R3aHa B03Mew,arb pacXOAbl pa3be3AHblM corpyAHHKaM, cKa3aHo B crarbe 168.1 TpyAoBoro KOAeKca PC!>. B 3TOH >Ke HOpMe yro4H.ReTc.R, 4TO pa3Mepb1 H nop.RAOK B03Mew,eHH.R 3arpar ycraHaB11Hsaer pa60TOAare11b (nocraHos11eHHe Ap6Hrpa>t<HOro cyAa MocKoBcKoro oKpyra or 16 AeKa6p.R 2014 r. no Aeny N2 A40-168631/13)
CM.Hrqaro:m;ux o6cTO.HTeJILCTBax
~'ยง:~ CesoHHOCTb pa6oT rroMorrra CHR3RTb IIITpacp sa HecBoeBpeMeHHyro yrrrraTy Harrora li1HcneKTOpb1 Bbl.RCHHJlH, 4TO KOMnaHH.R 3aAO/l>Ka/la HA<!>Jl B 610A>Ker. Ill norpe6osa11H wrpacp - 6011ee 1 M/lH py6. 3a HecsoespeMeHHYIO yn11ary Hanora (er. 123 HK PC!> ). KoMnaHH.R 06parn11acb B Y<!>HC c npocb60H y4eCTb CM.Rr4alOUJ,He o6CTO.RTe/lbCTBa. 0AHO H3 HHX - ce30HHOCTb pa6or H, KaK C/leACTBHe, y6blTKH. Ynpas11eHHe OTKa3a110
0
,,.,,
BbiqeTe H~C
~o~ .,,,,
B
biqeT B03MO>KeH no C'IeTy-cpaKType 6es OIIRCaHRJI pa6oT
B C4ere-cpaKrype He nepe4HC/leHbl KOHKperHb1e pa6orb1 H yc11yrH. BMecro 3TOro - HOMep H AaTa AOrosopa. li'IHcneKTOpbl OTKa3a/lH KOMnaHHH B Bbl4eTe HA C, COC/laBWHCb Ha HapyweHHe rpe6osaHHH craTbH 169 Ha11orosoro KOAeKca PC!>
0
0rKa3 B Bbl4ere HenpasoMepeH. Ha11orosb1H KOAeKc PC!> He COAep>t<HT KOHKpeTHblX rpe6osaHHH K AeTa/lH3al.IHH COAep>t<aHH.R X03.RHCTBeHHOH onepa4HH B C4eTe-cpaKrype (nocraHosneHHe Ap6Hrpa>t<Horo cyAa MocKoBcKoro oKpyra or 1 AeKa6p.R 2014 r. no Aeny N2 A40-52708/14)
pacxo,zi;ax Ha MapKeTHHr
KoMnaHH.R onroM noKynaer asroM06H11H y npoH3BOAHTe11.R, a 3aTeM pacnpocrpaH.ReT HX no po3HH4HblM ceT.RM. Ill onna4HBaer yc11yrn no HccneAOBaHHIO Ka4eCTBa 06c11y>t<HBaHH.R cpH3H4eCKHX llHL.1. 3rn cyMMbl KOMnaHH.R y411a B paCXOAaX (noAn . 27 n. 1 CT. 264 HK PC!>) . Ho HHCneKTOpbl HCK/ll04H/lH 3TH cyMMbl H3 6a3bl no Hanory Ha npH6b111b KaK Heo6ocH0BaHHb1e
58
B cyAe w rpacp YAa/lOCb CHH3HTb AO 300 000 py6. CyAbH HanOMHHJlH, 4TO npH Ha/lH4HH XOT.R 6bl OAHOro CM.Flr4al0w,ero o6cTO.RTe/lbCTBa wrpacp MO>KHO yMeHbWHTb no KpaHHeH Mepe BABOe (n. 3 er. 114 HK PC!>). Y4eCTb raKHe 06cro.Rre11bcTBa CYAbH AO/l>KHbl Aa>Ke npH OTCYTCTBHH XOAaTaHCTBa KOMnaHHH (nocraHos11eHHe Ap6Hrpa>t<Horo cyAa 3anaAHO-CH6HpcKoro oKpyra or 15 AeKa6p.R 2014 r. no Aeny N2 A46-7388/20 14)
PacXOAbl o6ocHoBaHHbl. 3arpaTbl Ha HccneAOBaHHe Ka4ecrsa 06c11y>t<HBaHH.R noKynareneH Hanpas11eHbl Ha yse11H4eHHe o6beMOB pea11H3a4HH. Ill nOATBep>t<AeHbl OT<leTOM no MapKeTHHry H npOAa>KaM. 1113 AOKyMeHTa .RCHO, 4TO TaKHe Mepbl npHBe/lH K yse/lH4eHHIO o6beMa npOAa>K aBTOM06H11eH noc11e Toro, KaK Ha4a/lHCb MapKeTHHrOBble HCC/leAOBaHH.R (noCTaHOB/leHHe Ap6Hrpa>t<Horo CYAa noBO/l>KCKOro OKpyra or 25 AeKa6p.R 20 15 r. no Aeny N2 A72 - 1526/20 14)
<aKTHOH>
Baw n~4Hbl~ Ka6~H9T nOAn~C4~Ka Bee AOKyMeHTbl noA pyKoill
e
lk.action-media.ru
3aKa3 op11U"\o1HMOB AOKyMeHTOB
x -
.1
-
./ C'ffml-cl>aKTyp.bl M HlllUl8AHb18
,/ Nt 20961873 3a erycr 2014
,/ Nt 20856238 311 EfycT 2014
./ Nt 20729921 aa -
-
2014
·=====· eix----
-..·-·-__ ·-. . ..............,. <:_ .__
.,......
B IlL'lYHOM Ka6L1HeTe (lk.action-media.ru)*: v noA pyKoil1 Kon111111 scex 3aKpb1saiow,111x AOKYMeHTos; v MOMeHTMbHb11713aKa3 opw111Hanos; v noMOW.b c11)')!(6b1 ceps111ca - s TeYeH111e 24 yacos. 3axOAV1Te 8 Jlll1YHblill Ka6t11HeT nOA C80111M 11orv1HOM 111 napo11eM OT caV!Ta «r11as6yxa» V11lt1111io6oro APyroro caV!Ta «AKT1110Ha». MO>KHO npOCTO KJllllKHYTb Ha csoe lllMs:t Hasepxy cail1Ta nio6oro Hawero >KypHana.
lk.action-media.ru "llot<a TOllbKO rp1.1 no,t:tr.11CKe a 000 •AKrnott-npecc•
HaJiortt
H B3HOCbI
IIpoBephTe ce6H
KaK BLI npHMeH.HeTe B pa6oTe HOBLie npaBHJia
no
H~C,
HaJiory
Ha HMym;ecTBO H H~«l>JI?
1
C11eT-cl_)aKTypa Ha ycJiynr, oKasaHHbre B MapTe, 11ocTyrrwr
30 a11pem1.
B KHHI'e IIOKYl10K sa KaKOM KBapTaJI 110KyrraTeJib B11paae saRBHTb BbI'leT HAC?
Q
A. B 10-tU2e n01~ynoK aa II Keapma.n.
Q
B. B K'Huee noKynoK aa II 1wapma.n u.nu mo6ou c.neoy101J-4uu Keapma.n 8 npeoe.nax mpex .nem c oam'bt npu'HRmWt yc.nye 'Ha y'l/,em.
Q
2
B. B oono.nHume.n'b'HOM .nucme K K'Huee noKynoK aa I Keapma.n.
KoM11aHJi.H Ha y11porn;eHKe B Ka'leCTBe KOMHCCHOHepa peaJIHsyeT TOBapbI 110 11opy-qemuo KOMHTeHTa. ,l1;om1rna JIM oHa cp;aaaTb p;eKJiapau;mo 110 HAC li B KaKOM cl>opMaTe?
0
A. /{a, O'Ha OORJIC'Ha coaeam'b s.neKmpO'H'HY10 OeK.napa'UtU10.
0
B. /{a, OOJl,JIC'Ha, 'HO MOJIC'HO coam'b oeK.napa'4U10 'Ha 6y.Maee.
Q
B. H em, He oo.nJ1C'Ha.
Ha 6aJiaHce 000 «ToprcHa6» B COCTaBe OCHOBHbIX cpe,ll;CTB 'lliCJI.HTCH KOM11bIOTepbI. KoM11aHHH He Ha'lHCJIHJia c 3THX o6'beKTOB HaJior Ha HMYrn;eCTBO sa
Q
I KBapTaJI. BepHo JIM aTO?
A. /{a, eepuo. Co cmou.Mocmu maKux 06-oeKmoe ue uyJ1Cuo n.namum'b ua.noe.
Q Q
B. /{a, eepuo. Ho npu yc.noeuu, 1./,mO oc'HOB'H'bte cpeocmea npuHRm'bt 'Ha y'l/,em noc.ne 1 RU8apR 2013 WOa. B. Hem, smu ocuoeH'bte cpeocmea 06.naw10mcR Ha.nowM.
OpraHHs au;:a.a Ha'IHCJIHJia y-qpep;HTeJIIO ,n;HBH,ll;eHp;bI sa
2014 rop;. Mm1rno
JIM 11pH pac'leTe HA<I>JI c ,ll;HBH,ll;eH,n;oa 11pHMeHHTb HaJioroBhre Bhl'IeThl?
0 Q
0
A. /{a, MOJICUO, maK 1WK c 2015 woa OUBUOe'HO'bt 06.naw10mcR ua.noWM no cmaeKe 13 npo'llteumoe. B. /{a, MOJ/Cuo, uo mo.n'b'KO cmaHoapmH'bte. B. Hem, ua.noe 'HYJICUO pacc11,umam'b c no.nuou cyMM'bt ooxooa.
61
Ha.rror11 H B3HOCbI IIposepbTe ce6.H
1Ipaeu:JI1>H1>1e OTBeT1>1
1-B
B
.n;eimapa:u;HIO no H,Il;C MOmHO BKJIIO'IaTb C'IeTa-cpaKTYPhI, KOTO-
poie KOMIIaHHH IIOJiyqHJia .n;o cpoKa c.n;a'IH 3TOH OT'leTHOCTH (rr. 1.1CT.172 HK Pct>). 0.n;HaKO B .n;aHHOH CHTya:u;HH C'IeT-cpaKTypa IIOCTYIIHJI IIOCJie cpoKa c.n;aqn .n;eKJiapa:u;HH sa
I
KBapTaJI. Ilo3TOMY
KOMrraHHH He BrrpaBe sa.aBHTh BhI'leT B aToli .n;eKnapa:u;nn. Hanor MomHo rrpHHHTb K Bhl'leTy B KHHre IIOKYIIOK sa KBapTaJI, B KOTOpOM IIOCTYIIHJI C'IeT-cpaKTYPa, TO eCTb BO II KBapTaJie. JI1160 B JII060M CJie.n;yrom;eM rrepno.n;e B rrpe.n;enax Tpex JieT rrocne rrocTaHOBKH ycnyr Ha yqeT. >28
2-B
KoMrraHHH Ha yrrpom;eHKe .n;onmHbI c.n;aBaTh .n;eKJiapa:u;nro no H,Il; c, eCJIH BblCTaBJIHIOT IIOKyrraTeJIHM C'leTa-cpaKTYPbl c HaJIOrOM. Jln6o y.n;epmHBalOT H,Il;C B Ka'leCTBe HaJIOrOBblX areHTOB (rr. 5 CT. 174 HK Pct>). KoMHCCHOHephI, KOTOpbie peaJIH3YIOT TOBaphI, COCTaBJIHTb .n;eKJiapa:u;nro He 06.asaHbl. Ho rrocpe,Zl;HHKH, KOTOphle .n;eliCTBYIOT OT CBOero HMeHH, ,Zl;OJimHbl 3aIIOJIHHTb mypHaJI yqeTa C'IeTOB-cpaKTYP (rr. 3. 1CT.169 HK Pct>). 8TOT .n;oKyMeHT HymHO c.n;aBaTh B HHCIIeK:a;liIO He rros.n;Hee 20-ro 'lHCJia MecH:u;a, cne.n;yro:m;ero sa OT'IeTHhIM KBapTaJIOM (II. 5.2 CT. 174 HK Pct>).
:J-A
34
OcHOBHbie cpe.n;cTBa, OTHOCHIIJ;Hec.a K rrepaoli H BTOpoli aMopTl'I3a:u;HoHHhlM rpyrrrraM , He o6naraIOTCH HanoroM Ha HMy:m;eCTBo He3aBHCHMO OT Toro, Kor.n;a KOMIIaHHH rrpHHHJia HX Ha y'leT (rro.n;rr. 8 rr. 4 CT. 374 HK Pct>). TaKHe rrpaanna .n;elicTBYIOT c 1 HHBapH 2015 ro.n;a. KoMIIbIOTepbl OTHOCHTCH KO BTOpoli aMOpTH3aD;HOHHOH rpyrrrre (rrocTaHOBJieHHe Ilpaai;ITeJihCTBa Pct> OT 1 HHBap.a 2002 r.
NQ
1).
Ilo3TOMY IIJiaTHTb HaJior c HX CTOHMOCTH He HymHo.- >40
•- B
,1l;HBH,ll;eH,Zl;bl o6JiaraIOTCH H,Il;<l>JI no o6:m;eli CTaBKe 13 rrpo:u;eHTOB . Ho HanoroByro 6asy no 3THM .n;oxo.n;aM Heo6xo,n;nMo C'IHTaTb oT,n;eJihHO (rr. 2 CT. 210 HK Pct>). Ilo3TOMY rrpHMeHHTb K ,D;HBH,D;eH,n;aM HaJIOrDBbie Bhl'IeThl, B TOM 'IHCJie CTaH,n;apTHbie, HeJib3H (rr. 3 CT. 210 HK Pct>). >48
~
............................................ ............................................................... ...... ... .. ............... ... .............. ...................... .. ... ........ .
"
fopJI'IaJI JilflUUI ITO
AApec:
• glavbukh.ru -
KOMaH~OBKaM
ropsi4aR JlHHHR npo HOBble npaBHJla ocpopMJleHHR KOMaHAHPOBOK
c 8 RHBapsi ecrynHJll-1 B CHJlY HOBble npaBHJla ocpopMJleHHR KOMaHAHPOBOK. Ec111-1 y sac eCTb eonpOCbl 0 TOM, KaK pa6oraTb nocne OTMeHbl KOMaHAHPOB04HOro YAOCTOBepeHHR, KaKHMH AOKyMeHTaMH nOATBep>+<AaTb paCXOAbl no pa3HblM c11y>1<e6HblM noe3AKaM, 3aAa~1Te HX HaM Ha ropR4YIO JlHHHIO. 0Ha pa6oraer Ha cai:'tre glavbukh.ru e pa3Aene «Hoeocrn». BaM oneparneHo oreersir 3Kcneprb1 «rn ae6yxa». A ace caMb1e aKrya11bHb1e pa3bRCHeHHR Mbl ony6111-1KyeM e cne41-1anbHOM Bb1nycKe. + «r11as6yx» Ng 7, 2015
62
~6yx
r---:-
BblCWAfl WKOnA rnAB6YXA
- -"'°-
!_
.. _ . . . _ _ .
! T----
·--
................,
t ... ,.,_...._ ............ . ""' ,...._...."'-'-' ..-.-.,._.,_,....
.,....• 0...-....... ~..........._..--
~
Y>Ke e anpene: HOBbl~ cnel..\KYPC none3Hbl~ cepe~c, KOTOpb1e noMoryT eaM cTaTb HeaaMeH~MblM 6yxranTepoM
3an111w111Tecb s WKony
ceroAH~!
WK011ar11ae6yxa.pcl>
~
""
r
-· ......._,._
-
'
""·
-,.. ..
-
- ....
-
__,,,,,.. -
l/paewia noce~euUR 6yx2anmepuit uaxauyue 8 Mapma ct
a TaK»<e B .11106b1e ,a:pyrMe rrpaa;ri;HHKH
l . OcTaB»Te aa noporoM c.rry>Ke6Hb1e AOKYMeHThl. K1J0Me rrepBHCIKill 11 cqeTOB-cpaKTYP OT KOHTpareHTOB.
2. Ilhq>oxo yJThl6a:HTecn. YHDIJThie ~a B1>1,n;BopmoTCJI 6e3 06'bHCHem1J1 npwnrn.
3. IIpHXOAHTe HapHAJll>IMH. B crropTHBHOH o,n;e)l{,n;e lVIO)f{HO TOJibKO Jil'.Iq}fQM)' TpeHepy rJiaB6yxa.
4. 3a6y,[.(l>Te CJIOBa «AaiiTe AeHer»
H «MHe HaAO cpOq}JO!».
Hx Bee paBHO He yCJihnnaT. fi _
rnnnn«TP. TO.T T1'KO KOMTTJTHMP.HThT.
,_,, ......--·-r--- - - ----- -- -- ·- ·-··- -- ---·---·
6. MHoro KOMIIJIHMeHTOB. ,[(eBoqKaM, He ce6e. 7. ,[(apHTe ~BeThl H rro~apKH. BaM saqTeTc.H.
8. IlIYTHTe.
ToJlhKO
6es HaNteKOB Ha Jilfill1ille KHJiorpaMMqMKH.
9. He YHOCHTe c co6oil 6oJThme, 'tleM rrpH11ecr.m. 10. If IIOMHHTe, qTo 6yxraJITepHH MOJKHO Bee! Pa3pemeHHhie r10,IJ,apKH:
3arrpe~eHHbie no,n;apKi-1:
TopT (HH3KOKa.iropH-t°IHbri'r!)
TopT c JK11p11L1~r K))CMOM
M11.1IJIHOU- 1\IH.TVJHOil-
Ynn,,1111aH l\1H:\J03H
MJIUJJIIIOH 3.7I:blX p03
... a ... M BCC,'.lJTO HC 3anjJCIUCIIO.
8MARTA.GLAVBUKH.RU
eu~e
1·e.-1b JVI5I
;~yu1a.
pyrtIIUl H 6~1IOI~IIOT .
~Jla;Bfiyx 011<pt>t11tH• 11 1101wci.·11 • t1;1 Jw1•1111 ih.'.i'lt:ll t•puu
AOKYMEHTAPHJUI nPOBEPKA rfAT: "fTO nOTPE6YtOT 111HCnEKTOPbl? rocy; tapC'l'!le1111a11 rpyl\OllaJI HllClleKLtHJI MO>Ke'l' 11p0Hec'l'l1 llhle3JUIYIO li.JIH Jl<>Ky,1e1rmp11yt0 11poaep1<y. Bo wropoM CJty"lne 1111c11e1nopaM 11e-r 11eo6xo1v1MoC'rH 11011HJU1Tt>CS1 s opra11tt3au1-rn. Pa601'0Lta1·e.mo 11eo6xo1un10 TOJtbKO 11epe1la'rb » 1111c11eK1tH101'Pe6yeMhJe JlOKyMe111 bt. lf.To 110Tpe6YJOT H1tc11el\1'0pb1 H 11u.1Hterc>1 m1/lOKyMe1rrap11aH11pouepKa 60J1ee 6eso11ac11oli, "le'1 Bb1e:m11a>1?
CTPOfATEJlbHblE KACKlll: HA KAKOVI CPOK BblAABATb? Cpel\CTBa HHJ\HBHl\)'aJJbHOH 3aJ.l.{ITThJ Bhll\3lOT Ha onpe]lCJICHKblH cpox, KOTOpbltt yK83aH B HOpMaTHBHbIX aKTaX. 0JJ.Ra.KO HCKOTOpble
n3nemu1 npc.nocraBJUllOT pa6oTRMK3M JJ.O
H3ROC3, B TOM \IHCJIC H CTpOITTeJlbHblC K3CK1i. IJo TaK ml' BCC npOCTO?
Mhl paCCKIDKCM
0 rlOl\BOAHbIX K3MHJIX, CBJl33RHbJX co cpoKaMM HOCKH CTpOKTCJTbHblX K3COK.
HY>KHO n"13AH"1MATbC11 OXPAHOlll TPYAA B HEKOMMEP"f ECKlllX OPrAH"13AL\"111X? Oxpaua Tpy,a.a coTpy,u.1111KoB npOH3BOACTBCJUthrx BOilpOCOB. 3a.QH.8X?
A
HJUt roproBblX oprauH3a.Q.HH ue BbI3bIBaeT
UYJK110 Jlll 3allllMaTbCJI BOilpOC&\1H oxpaubt Tpy,a.a B UCK0::\1MCp'-1eCKHX oprairn-
ECJJ.H U)?KUO, To KaK oprairn3oaaTb 3aJ.l.U11)' pa60TIULKOB OT apc,11.1lhrx ¢rucropos?
KAK CAMOCT011TEnbHO C03AATb nPorPAMMY 06Yl.IEHlllJI AJlJI CBAP"-'lllKA I lp0t1enem1e cttapo"l11b1x pa60'1' CB}l3a110 /Vut pa601·11HKa 11e TOJtbKO c pHCKO,, 11opa1Kemrn :)JleK'!'pitYecKH 1 i ·o1<0M. Cy11tecroy10T H 11pyr11e spe11;11we <t>aK"ropb11 KOTOp1>1e 3aottCSIT or K01tKpernoro npo ~1ssoJlCTRe1111oro 11pouecca. llo:n o,1y c11apLLt11Ka 0611saTeJ1M10 11y>K110 o6}'4HTh oxpaue TPYJla. MM paccKa)l{eM, K3K caMOC'l'OS1TeJ1h110 pa3pa6o·raT1> nporpaMMY 1vtsi ero 06)'tfe11HJ1 c Y4e'T'0'1 oco6e1m0<:1·ei1 npoHSIJOJ.tC'rlla.
OxpaHa Tpy,qa: npOCTO l'1 noHRTHO
Oq>opM"1Tb noAn"1CKY Ha >t<ypHa.n Bbt MO>t<ere Ha cali1re www.e.otruda.ru 1-1nH no reneq>oHaM 8 800 555--66-00 (:100110K no Poca.1111
6ecMan<blM Aa>Ke c M06Wlbllb1X).
8 (495) 785-01 -13
19 MapTa
Ha caiiTe glavbukh.ru IIOHBHTCH YCJIOBHH HOBOH
sa.z:i;a"IKH H3 py6pmrn: «H a:H:,z:i;HTe onrn:6ey» >77
3aprrJiaTa «II pH yBOJihHeHMM no
corJiarneHMIO
cyMMa OTCTYIIHhIX MOmeT 6hITb JII06oH, HO BhirOAHee yJiomMTbCH B TPM aaprrJiaThI» ~ 6s CEPrER IlHiJIKHH, BeAYIIViH aKcnepT mypHaJia «rJiaB6yx», me<f>-peAaKTOp KimrH «3aprmaTa '2015»
AHTHKpH3Hc: YnoJihHeHHe no corJiameHHIO
qTO-TO rreperryTaHo B 3aprrJiaTe 3a
cTopoH. H armr,ri;HhlH 06pa3eu; H HaJioroBhle IIOCJie,ll;CTBHJI >68
Hali,n;nTe omH6Ky -+ 77
8 MapTa.
BhICTpo pacc'IHTaThCJI c coTpy,ri;HHKOM B IIOCJie,ll;HHH ,n;eHb pa60TbI IIOMOJKeT IlporpaMMa I'JiaB6yx >74
67
3aprrJiaTa OcllopMJieHMe ,n;oKyMeHTa
CorJiameHHe
H
BhirO~HOM
06 yBOJILHeHHH pacqeTe
OTCTYIIHhIX
Bee caMoe BWKHoe
•
0 Tpy,u;oBo:H Ko,u;eKc He Tpe6yeT
IIo,u;nHCaHHOe corJiameHHe
COCTaBJUITb COrJiameHHe
aHHYJIHpOBaTb HeJib3H
06 yBOJihHeHHH Ha 6YMare
ToJibKO HeK0Top1>re COTPYAHHD;bI BrrpaBe
A TPYAHHcrreKTOp1>1 Tpe6yroT. 06pa3el\
rrepe;:i;YMaTb >72
H peKOMeHµ;an;HH no COCTaBJieHHIO >70
CYMMa OTCTYIIHhIX MOJKeT 6hITb JII06o:H
Ho )J;JIH KOMIIaHHH Bhiroµ;Hee He 60JibIIIe Tpex sapIIJiaT COTPYAHHKa. Ilo"IeMy >70
..... : .... ....
He 6yAeT owH6KH , ecm1 co rnaweHHe c COTPYAHHKOM Bbl noAnH wer e xorb c Jasr paw Hero AH.R. A syxHeAellbHasi orpa6orKa He rpe6yerc.R.
68
I'JiaB6yx · N2 5, MapT 2015 rop;a
G
YBOJihHeHHe no corJiameHHIO cTopoH C'IHTaeTc.a caMhIM 6e3orracHhlM crro-
c TQqKM spe-
co6oM paccTaBaHH.H c coTpy,n;HHKOM (rr. 1 'I. 1 CT. 77, CT. 78 TK P<l> ). Tpy-
HM.H HaJioroB
,n;oBoli .n;orOBOp pacTopraeTC.H Ha BbirO)l;HblX )l;JI.H o6eHx CTOpOH ycJIOBH.HX.
BhirOp;HaH
IIoaToMy B cy.n;e TaKoe YBOJihHeHHe ocrropHTb rrpaKTWieCKH HeB03MOJK-
CYMMa
Ho, 'Iero HeJih3.H cKa3aTh 06 yBOJihHeHHH no co6cTBeHHOMY .meJiaHHIO.
OTCTynHhIX -
CoTpy,n;HHKH tiacTo sa.aBJI.HIOT B cy,n;e, qTo YBOJIHJIHCh «ITO co6cTBeHHOMY»
He 6oJiee Tpex
M B HeKOTOpbIX cnyqa.ax .n;a.me BhlHrpbrnaroT (arreJIJI.H:u;HoHHoe orrpeµ;eJieHHe ToMcKoro o6JiacTHoro cy.n;a OT 22 .HHBap.a 2013 r .
MeC.wIHbIX
rro.n; .n;aBJieHHeM.
no ,n;eJiy N2 33-177/2013).
B cpaBHeHHH c coKpa:m;eHHeM yBOJibHeHHe no cornameHHIO To.me rrpo:m;e -
He HYJKHO rrpH,n;ep.mHBaThC.H .mecTKO perJiaMeHTHpoBaHHOli rrpo:u;e-
.n;ypb1 oQ:>opMJieHH.a H cpoKOB . Ilo;:i;po6Hoe cpaBHeHHe Bcex Tpex crroco6oB YBOJihHeHH.H MbI rrpHBeJIH B Ta6nH:u;e.-+ 73 KpoMe Toro, B HacTo.a:m;ee BpeM.a BbIIIJiaThI, rrpHqHTaro:m;Hec.a coTpy.n;HHKY B CB.H3H c yBOJihHeHHeM no corJiameHHIO, He 06Jiara10Tc.a B3HocaMH H H,n;<I>JI B rrpeµ;eJiax Tpex cpeµ;HeMec.a"IHhIX sapa6oTKOB.
A µ;JI.a cm1ca-
HH.a TaKHX CYMM rrpH pactieTe HaJiora Ha rrpH6bIJib 6oJibme He Tpe6yeTc.a OT,D;eJ1hHoro corJiameHH.a, KaK paHhme. ,il;ocTaToqHo rrpe;:i;ycMoTpeTb cyMMY BbIXO,n;Horo rroco6H.a B corJiameHHH 06 YBOJihHeHHH. Ero 06pa3e:u; Mbl H rrpHBO,ll;HM B 3TOH CTaTbe.-+ 70
Jil.3 <l>e1tepani.uoii cJiylK6hl no TPYllY u 3an11Tocru
JlJ06rui KOMnaHH.H 6y.uer ycneUIHO pa6oTaTD, eCJHI 3KOHOMH'IeCK.HM11 3a,ua<JaM11 s opraH113aurm 3aHHMaFOTCH COTPY.UFnnc11, 6oneFOII{11e ,Il;ymoi1 3a csoe .ueno.
A TaKoe OTHOUieH11e K pa6oTe nOKa3orna1-0T KaK pa3 )J(eHII\HHbJ.
H 3aMe<JaTeJihHO, 'ITO 6yxranTepcKHe ofo13aHHOCT11 Haxo,Il;HTCa s 6oIThrrnrncTBe csoeM B )J(eHcKHX PYKax. ,ZJ,oporne 6yxranTepo1, )J(enaJO BaM TOJibKO rrp11.»TH01x seceHHHX co6i.mrii, Dpa3.UHH'iHOro HaCTPOeHH.a 11 HeH.CCaKaeMbIX CH.n Ha Beeb ro.n.
Jil.sau WKJIOBEU., 3aMeCTHTeJib p y KO BOJJ.HTem1
sapa60TKOB
cornAWEH"E o pacrop>t<eHHH TPYAOBoro AOrosopa OcHo&aHHe ysonbHeHHR
r. MocKea
10.03.2015 r.
B cornaweHHH H B TPYAOBOH
000 «PaAyra», HMeHyeMoe B Aa/lbHeHWeM «Pa6oTOAaTellb», B /1H4e reHepallbHOro AHpeKTOpa
KHH>t<Ke CAeJlaHTe
Cepreeea neTpa BHKTOPOBH4a, AeHCTByiow,ero Ha OCHOBaHHH YcTaea, c OAHOH CTOPOHbl
3anHCb co CCblllKOH
H THTOB Erop CepreeBH4, HMeHyeMblH e AallbHei1weM «Pa6oTHHK», c Apyroi1 cTopoHbl, BMecTe HMeHyeMble «CTOpOHbl», B COOTBeTCTBHH c nyHKTOM 1 4acrn 1 CTaTbH 77 TpyAOBoro KOAeKca P<t>
Ha nyHKT 1 4acrn 1
JaK11t04Hl1H HacTo.Rw,ee cornaweHHe o HH>1<ec11eAyt0w,eM.
CTaTbH 77' a He
1. CTopOHbl AOroeopHllHCb pacToprHyTb TPYAOBOH AOroeop OT 10.08.2006 r.
Ha CTaTblO 78 TK pep
N2 141 20.03.2015 r. no cornaweHHIO cTopoH. nocneAHHM AHeM pa60Tb1 Pa6oTHHKa .RBJl.ReTc.R
(n. 15 npaBHJl, YTB.
20.03.2015 r. 2. B nocneAHHH AeHb pa6oTbl Pa60TOAaTe11b BblAaeT Pa6oTHHKY TPYAOBYIO
0
nocTaHoe11eHHeM
KHH>t<Ky, 3apa6oTHYIO nnaTy 3a OTpa6oTaHHble AHH, a TaK>Ke KOMneHca4HIO 3a 14 AHeH
npaBHTellbCTBa pep
HeHcno11b30BaHHoro omycKa. KpoMe Toro, Pa6oTHHKY Bbm11a41-1eaeTc.R KOMneHca4H.R
OT 16 anpe11.R
3a pacrop>t<eHHe AOroeopa, pa3Mep KOTOpOH npeAYCMOTpeH nyHKTOM 3 HaCTO.RUJ,ero
2003 r. N2 225).
0
cornaweHH.R. !;1Hb1e Bbm11aTb1 Pa6oTHl1KY np11 yeo11bHeHH11 Pa60TOAaTe11eM He npOH3BOA.RTCst. Pa6oTHl1K e ceot0 04epeAb e noc11eAHl1H pa6o411H AeHb 06si3yeTcst np11HstTb TPYAOBYIO KHl1>KKY 11 yKa3aHHble cyMMbl. 3. Pa3Mep Bb1n11a411eaeMoi1 Pa60TH11Ky KOMneHca41111 cocTae11sieT Tp11 cpeAHeMeCst4HblX 3apa6oTKa
0 ,pacc411TaHHoro cornacHo no110>1<eH11t0, yTeep>t<AeHHOMY nocTaHoe11eH11eM
npaBHTe/lbCTBa pep OT 24 AeKa6psi 2007 r. N2 922. Pac4eT BeAeTCff 11CXOAff 113 pa60411X AHeH Pa60TH11Ka co AHR yeo11bHeHH.R.
CyMMa orcrynHblX YKa>K11Te He TOJlbKO CYMMy, HO 11 nop.RAOK ee pac4eTa.
TaK
6yAeT npow,e 060CHOBaTb, no4eMy 11MeHHO 3TY cyMMY cn11ca1111 Ha pac-
CyMMa 3apa60THOH n11aTbl 3a 12-MeCst4HblH pac4eTHblH nep110A Ae1111Tc.R Ha KOJlH4eCTeo cpaKT114eCK11 0Tpa6oraHHb1x AHei1 e 3TOM nep110Ae. noc11e 4ero nony4eHHblH pe3y11bTaT
~ ~MHO>KaeTcsi Ha 411c110 pa6o4HX AHeH no rpacpHKY COTPYAH11Ka e Te4eH11e Tpex Mecsi4ee noc11e
~0/1bHeHl1ff.
e
414672, 13 P: 215 AH . X 60 AH.= 115 722,45 P.
YKa3aHHblH pa3Mep KOMneHca41111 ffBJlffeTCff OKOH4aTe/1bHblM 11 113MeHeHl1IO He nOAJ1e>Kl1T 4. Pa6oTHHK e cpoK AO 20.03.2015 r. 06si3yeTc.R nepeAaTb see pa60411e Aena COTPYAHHKy, KOTOpblH 6yAeT 11cno11H.RTb ero A01l>KHOCTHb1e 06.RJaHHocrn 11 Koroporo yKa>t<eT Pa60ToAaTe11b.
8
5. npH HaA/le>Kaw,eM BblnO/lHeHHH yc110Bl1H HaCTOSIUJ,ero cornaweHHff CTOpOHbl APYr K APYrY npeTeH3HH He HMelOT. 6. HacTosiw,ee cornaweHHe cocTae11eHo e ABYX 3K3eMn11sipax, 11Met0w,Hx paeHyt0 t0PHAH4ecKyt0 c1111y, -
no OAHOMY Allff Ka>KAOH CTOpOHbl.
XOAbl H He n11an.B. Cepreee
THJ1H c Hee B3HOCbl H
H.QepJl.
M.
n.
Pa6oTHl'IK:
E.
c. THTOB
qTO npe,u;ycMOTpeTL B corJiameHHH PaaMep
OTCTynHLIX
(1). B
Tpy,D;oBoM KO,D;eKce P<I> rrpHMo He cKa3a-
Ho, 't!TO rrpH YBOJThHeHHll no cornarneH1110 cTopoH HYJKHO BhlIIJia't!HBaTb
70
I'JiaB6yx · N2 5, MapT 2015 rop;a
G
KOMIIeHca:u;1uo. 0,n;HaKO 6e3 TaKOH BblITJiaTbl )TBOJibHeHHe 110 3TOMY OCHO-
Ba>t<HaR AeTanb
BaHHIO ITpOCTO TepSieT CMblCJI.
TpyAl-IHCneKTOpbl
KaKOH pa3Mep OTCTYIIHblX IIOJIOJKeH COTpy,n;m:IKy? 3,n;ecb Bbl BIIpaBe
C4"1TalOT, 4TO
o6cyJK,n;aTb CYMMbI. 3aKOH He orpaHH'lHBaeT B 3TOM CTOpOHbl Tpy,n;oBo-
cornaweH1-1e o pac-
ro ,n;oroBopa. Ho Mbl peKoMeH,n;yeM Hcxo,n;HTb H3 rrpaBHJI rro HaJioraM
rop>+<eH1-11-1 TPYAO-
H B3HOCaM, 'lT06bl KOMIIaHHH He rrpHIDJIOCb ,ll;OITOJIHHTeJibHO HX IIJiaTHTb.
soro AOrosopa
IlpH 3TOM KaK Ha3BaHa BblIIJiaTa -
AOfl>t<HO 6b1Tb nl-!Cb-
HJIH OTCTYITHbie, -
BblXO,ll;HOe ITOC06He, KOMIIeHca:u;HH
MeHHblM.
3Ha'leHHH He HMeeT.
TaK, cyMMbl, KOTOpbie Bbl rrnaTHTe coTpy,n;HHKaM rrpH yBOJibHeHHH ITO cornameHHIO CTOpOH, He HYJKHO o6naraTb H,lJ;<l>Jl H CTpaXOBblMH B3HocaMH B ITpe,n;enax TpexKpaTHoro cpe,n;HeMeCSI'lHoro sapa6oTKa (rr. 3 CT. 21 7 HK P<I>' rro,n;rr. «,ll;» II. 2 'l. 1 CT. 9 <I>e,n;epaJibHOro 3aKOHa OT 24 HIOJISI 2009 r. M 212-<1>3). TaKoe JKe rrpaBHJIO ,n;eHCTByeT H ITO B3HOcaM Ha TpaBMaTH3M (IT. 2 'l. 1 CT. 20.2 <I>e,n;epaJibHOro saKOHa OT 24 HIOJI.H 1998 r. M 125-<1>3). 0TCTYIIHbie Bbl BrrpaBe y'leCTb H rrpH pac'leTe HaJIOra Ha rrpH6blJib. IlpH 3TOM saKJIIO'laTb ,n;orronHHTeJibHOe cornameHHe K Tpy,n;oBoMy ,n;oroBopy He HYJKHO, KaK paHhIIIe aToro Tpe6oBaJIH 'IHHOBHHKH (IIHCbMO MHHcPHHa PoccHH OT 16 HIOJI.H 2014 r. M 03-03-06'1/34828).
B
:u;enHx Hanora
Ha ITpH6bIJib c 1 .HHBap.H 2015 ro,n;a ,ll;OCTaTO'lHO ITpOCTO ITpe,n;ycMOTpeTb pa3Mep BbIIIJiaTbl B cornameHHH 06 YBOJibHeHHH (IT. 9 CT. 255 HK P<I> ).
Pac'leT oTcTynHLIX (2 ).
KaK rroc'l11TaTb cpe,n;HeMeC.H'lHhlH sapa6oToK
B ,n;aHHOM CJIY'lae? 0TBeTa HeT HH B TPYAOBOM, HH B HaJiorOBOM saKOHO,n;aTeJibCTBe. Mb1 C'lHTaeM, 'ITO MOJKHO HCITOJib30BaTh TOT JKe rropx,n;oK , 'ITO 11 ITPII pac'leTe Bblxo,n;Horo rroco6H.H, cKaJKeM, rrpH co&parn;eHHH. To ecTb CHa'laJia 110,ll;C'lHThIBaeM cpe,n;He,n;HeBHOH sapa60TOK. ,il;JI.H 3TOro ,n;eJIHM cyMMY 3apa60THOH ITJiaThl sa 12-MeC.H'lHblH pac'leTHblH ITepHO,ll; Ha KOJIIl'leCTBO <PaKTH'leCKH OTpa6oTaHHblX (To eCTb pa6o'lHX) ,n;HeH B 3TOM ITepHo,n;e. Ilocne 'lero YMHOmaeM ITOJIY'leHHblH pesyJibTaT Ha 'lHCJio pa6o'lHX ,n;HeH ITO rpacPHKY COTPYAHHKa B Te'leHHe Tpex Mecx:u;eB ITOCJie YBOJibHeHH.H.
c 3TOH CYMMbl Bbl HMeeTe ITOJIHOe ITpaBO He ITJiaTHTb H,lJ;<l>Jl H B3HOCbl.
IlpH 3TOM, 'IT06bl K BaM He 6bIJIO JIHIIIHHX BOIIpOCOB ITPH ITpOBepKe, HMeHHO TaKOH ITOp.H,D;OK pac'leTa rrpOITHIIIHTe B corJiaIIIeHIIH 06 )TBOJibHeHIIH.
npHMep. Pac1.1eT BblXOAHOro noco6HR, c KOToporo He HY>KHO YAep>KHBaTb H.Q<l>n H nnaTHTb B3HOCbl
nonosa M.A. 11 ooo «MHp» 3aK11104111111 cornaweH11e o pacrop>t<eHHH TPYAOsoro AOrosopa
16 c:j:>espa11~ 2015 roAa (noc11eAHHH AeHb pa6orb1). CropoHbl
AOrOBOpHllHCb, 4TO nonOBOH 6yAeT Bbln/la4eHO BblXOAHOe noco6He B pa3Mepe rpex cpeAHeMeC~4HblX 3apa6orKOB.
71
3aprnrnTa 0¢opMJiemrn ,n;oKyMeHTa
4aCTaR OWH6Ka npH YBO/lbHeHHH no cornaweHHto CTOpOH KOMnaHHR o6R3aHa Bbl.QaTb H 3apn11ary, H KOMneHca4Hto 3a HeHcno11b30BaHHblH ornycK. OrcrynHble 3TH Bbln/laTbl
5yxramep noc41-1ra11 ero raK. PacYeTHblH nepHOA -
c 1 cpespam1 2014 roAa
no 31 .RHBap.R 2015 roAa. Ha Hero npHXOAHTC.R 245 pa6o4HX AHeH, H3 KOTOpblX nonosa orpa6ora11a 219. Ee 3apa6oroK cocras1-111 321428,57 py6. B nepsoM Mec.si4e noc11e yso11bHeHH.R (c 17 cpespan.si no 16 Mapra 2015 roAa BKJll04HTeJlbHO) - 18 pa6o4HX AHeH. Bo BTOpOM (c 17 Mapra no 16 anpell.R 2015 roAa BKJlto4HTellbHO) - 23 pa6o4HX AH.R. B rperbeM (c 17 anpem1 no 16 Ma.R 2015 roAa BKJll04HTellbHO) - 18 pa604HX AHeH. "1roro - 59 AHeH (18 + 23 + 18). 3Ha4HT, BblXOAHOe noco6He COCTaBHT:
321428,57 p : 219 AH. x 59 AH. = 86594,91 P. Bc.si :na cyMMa He 0611araerc.si HAcPn H B3HocaMH.
He OTMeHRIOT.
OcHoBaHne pacTopmeHHH ,11;or0Bopa (3) H ,11;aTa (4 ). OcHoBamrnM HBJUieTCH corJiameHHe CTOpOH B COOTBeTCTBHH c rryHKTOM 1'IaCTH1 CTaTbH 77 Tpy,ll;OBoro KO,ll;eKca P<I>.
A pacToprHyTb TPYAOBOH ,ll;OroBop MO.JK-
HO c mo6oli ,l);aThl (CT. 78 TK P<I>, IIHCbMO PocTpy,ll;a OT 10 arrpeJIH 2014 r . N2 14-2'00I'-1347 ).
Hu1>1e ycJIOBHH. Bhl MO.JKeTe BKJIIO'IHTb mo6hle ,ll;OIIOJIHHTeJibHbie ycJioBHH YBOJibHeHHH.
CKa.JKeM, o rrop.a,ll;Ke rrepe,l);a•m: ,ll;eJI pa6oTHHKOM HT. rr. (5).
CoTpyµ;HHK He BnpaBe nepeµ;yMaTL, eCJIH corJiaIIIeHHe y:>Ke IlO,ll;IlHCaHO Ecmr CTOpOHbI IIO,ll;IIHCaJIH corJiameHHe 06 YBOJibHeHHH, TO rrocJie aTo-
ro pa60THHK y.JKe He Brrpaae rrepe,ll;YMaTb H OTKa3aTbCH OT YBOJibHeHHH B O,ll;HOCTopoHHeM rropH,ll;Ke. AHeymrpoBaHHe corJiameHHH o pacTop.JKeHHH TPYAOBoro ,ll;OroBopa B03MO.iKHO JIHIIIb rrpH 06010,ll;HOM corJiacHH pa6oTHHKa H pa6oTo,ll;aTeJIH (rr. 20 rrocTaHOBJieHHH IlJieHYMa BepxoBHoro cy,1:1;a P<I> OT 17 MapTa 2004 r. HcKJIIO'IeHHe -
M 2) .
6epeMeHHOCTb COTPYAHHI.I;bI, o KOTopoli oHa y3HaJrn
y.JKe rrocJie IIO,ll;IIHCaHHH corJiameHHH. B 3TOM cJiy-qae pa6oTHHn;a MO.JKeT HaCTOHTb Ha aHHYJIHpoaaHHH aToro ,ll;OKYMeHTa (orrpe,ll;eJieHHe BepxoaHoro cy,ll;a P<I> OT
5
ceHTH6p.a 2014 r. M 37-KI'14-4). Be,1:1;b TYT HY.JKHO Yl:fHTbI-
BaTb, 'ITO Hepa6oTaIOII.I;aH .JKeHII.I;HHa He BrrpaBe paCC'IHTbIBaTb Ha IIOC0611e no 6epeMeHHOCTH H po.n;aM.
A Ha MOMeHT rro.n;rr11caHHH corJiarneHHH
o caoeli 6epeMeHHOCTH pa6oTHHn;a eII.I;e He 3HaJia. TaKHe pa3'bHCHeHHH MbI IIOJIYl:fHJIH OT HBaHa IIIKJIOBn;a, 3aMeCTHTeJI.a pyKOBO,ll;HTeJI.a PocTpy,ll;a • CEPI'Ell IIIllJIKllH , Be,D;~HH 3KCIIepT mypHaJia «I'JiaB6yx»
72
I'JiaB6yx · N2 5, MapT 2015 rop;a
G
CpaBHeHne Tpex caMLix pacrrpocTpaHeHHLix crroco6oB yBOJILHeHH.H KaKMe
KaKMe
nnt0Cbl M MMHYCbl
AOKyMeHTbl
eblnnarb1 nonara-
o<f>opMMTb
IOTCH COTPYAHMKY
Ilo co6CTBeHHOMY JKeJiaHHIO (n. 3
q,
1 CT. 77 TK P<I>)
1. 3aRB/leHHe
1. He nony4eHHaR
pa6oTHHKa. 2. npHKa3 06 yeonbHeHHH
K MOMeHTY YBO/lbHeHHR 3apn11aTa. 2. KoMneHca1.11-1R 3a He1-1cno11b30BaHHblH ornycK
CoKpa:1.u;eHHe (n. 2 1. npHKa3 0 COKpal.J.\eHHH. 2."13MeHeHHR B WTaTHOe pacn1-1caHHe. 3. YeeAOMneHHe cny>K6bl 3aHRTOcrn 0 npeACTOR1.J.\eM yeonbHeHHH. 4. YeeAOMneHHe pa6oTHHKOB 0 COKpal.J.\eHHH He n03AHee 4eM 3a ABa MeCRl.la AO AaTbl YBOJlbHeHHR
q_
1 CT. 81 TK P<I>)
1. He nony4eHHaR K MOMeHTY YBO/lbHeHHR 3apn11aTa. 2. KoMneHca1.11-1R 3a HeHcnonb30BaHHblH ornycK. 3. BblXOAHOe noco61-1e. 4. CpeAHHH 3apa60TOK Ha nepHOA TPYAOycTpoi1cTBa. 5. ,lJ,ononHHTenbHaR KOMneHCal.IHR B c11y4ae pa3pb1ea cornaweHHR AO Toro, KaK HCTe4eT ABa MeCRl.la c Toro AHR, KOrAa coTPYAHHKY coo61.J.\H111-1 06 yeonbHeHHH
Ilo corJiameHHIO CTOpOH (n. 1 1. CornaweHHe CTOpOH (o6pa3ell ---+ 70). 2. npHKa3 06 yeonbHeHHH
6e3 coMHeHHR, :no Ha1-16011ee YA06HblH eapHaHT AllR pa6oTOAaTenR - HeT HHKaKHX AOnOllHHTeJlbHblX paCXOAOB B BHAe OTCTynHblX 1-1111-1 BblXOAHoro noco6HR. B TO >Ke epeMR ecTb .o.ea MHHyca. Bo-nepeb1x, Aa>Ke ec111-1 pa6oTHHK yeonbHReTcR Ha 3TOM ocHoeaHHH, OH ecerAa MO>KeT ocnopHTb YBO/lbHeHHe B cyAe, CKa3aB, 4TO Ha Hero OKa3blBa/lOCb AaB/leHHe. Bo-BTOpb1x, Maccoeoe yeonbHeHHe COTPYAHHKOB no co6cTBeHHOMY >1<e11aHH10 no4TH HaeepHRKa np1-1e11e4eT BHHMaHHe TPYAOBblX HHCneKTOpOB. nnioc AllR pa6oTHHKa - HeHTpallbHaR 3anHCb B TPYAOBOH KHH>KKe
q,
CaMblH TPYAOeMKHH eapHaHT - no ocpopMneHHIO. li1 caMblH 3aTR>KHOH no epeMeHH - Ha yeonbHeHHe yi1AeT M~HHMYM ABa MecR1.1a. K TOMY >Ke OHO CBR3aHo c Ha1-16011ee KpynHblMH H npoAOll>KHTellbHblMH o6R3aTellbHblMH BbmnaTaMH pa6oTHHKy. To ecTb 3TO BblHrpblWHblH eapHaHT AllR COTPYAHHKa. 3a HCKlll04eHHeM OAHOro «HO» - HenpHRTHOH 3anHCb10 e TPYAOBOH KHH>KKe. BeAb pa6oTOAaTe/1H 3a4acryio C4HTalOT, 4TO COKpal.l.\aIOT B nepeylO 04epeAb caMblX HeHy>KHblX COTPYAHHKOB. nnioc AllR pa60TOAaTe/1R JlHWb B TOM, 4TO He Tpe6yeTCR cornaCHR COTPYAHHKa. Ho e TO >Ke epeMR pa6oTHHKH 4acTO ocnapHeaioT coKpal.J.\eHHe e cyAe. Manei1wee HapyweHHe npo1.1eAYPbl BeAeT K BOCCTaHOBJleHHIO B AOll>KHOCTH. HanpHMep, nepeA yeonbHeHHeM pa6oTOAaTellb o6R3aH npeAllO>KHTb pa6oTHHKY pacCMOTpeTb HMelOl.J.\HeCR y Hero eaKaHCHH, COOTBeTCTBYIOl.J.\He Kea111-1cf>1-1KaL1HH COTPYAHHKa
1 CT. 77 TK P<I>)
1. He nony4eHHaR K MOMeHTY YBO/lbHeHHR 3apn11aTa. 2. KoMneHca1.11-1R 3a He1-1cno11b30BaHHblH ornycK. 3. CornacoeaHHaR cTopoHaMH KOMneHca1.11-1R 3a pacTOp>KeHHe TPYAOeoro AOroeopa
YeonbHeHHe no cornaweHHIO cTopoH e 6011bWHHCTBe ceoeM ycTpa1-1eaeT H pa60TOAaTe11R, H pa6oTHHKa. B 3TOM c11y4ae AOroeopHTbCR c pa6oTHHKOM KYAa ner4e, nocKOllbKY 3a pa3pb1e cornaweHHR pa6oTHHKY no110>1<eHa KOMneHca1.1HR, pa3Mep KOTopoi1 oroeap1-1eaeTcR cTopoHaMH. CooTBeTcTeeHHO, pHCK TOro, 4TO pacTOp>KeHHe AOroeopa 6yAeT ocnopeHo COTPYAHHKOM, CTpeMHTCR K HYlllO. KpoMe Toro, e ero TPYAOBOH KHH>KKe cTaBHTCR HeihpanbHaR 3an1-1cb. Xorn e nocneAHee epeMR cpeAH pa6oTOAaTenei:1 nORBH/lOCb MHeHHe, 4TO c COTPYAHHKOM paCCTalOTCR 3a AeHbrH, KOrAa OH Ha4HHaeT KOHcf>JlHKTOBaTb H OTKa3blBaeTCR yxoAHTb no co6cTBeHHOMY >Ke/laHHIO
73
3aprrJiaTa IIporpaMMa rJiaB6yx yrrporn;aeT pa6oTy
y Bae
IlOJiyq:HTC.H
6LICTPO ocl>opMHTL yBOllhHeHHecoTpyAHHKa BaM He npHµ;eTc.H: Bpy1luyw e1lumam'b 1wMneueat'1UW 3a ueueno.n'b30Battu'btu omnye'K u oemamo'K 3apn.nam'bt pa6om1tU'Ka. IJpo~paMMa I'.naB6yx Bee eoe.naem 3a Bae. B
,n;eHb YBOJibHeHHH pa6oTHHKY Ha,n;o Bbl,n;aTb oKoIPiaTeJibHhlli pac-
'<IeT: 3aprrJiaTy, rrpeMHH, KOMIIeHca:u;:mo 3a HeHCIIOJib30BaHHbIH OTTIYCK, BbIXO,ll;HOe rroco6He, eCJIH OHO rrpe,n;ycMOTpeHO 3aKOHOM, Tpy,n;OBbIM ,n;oroBOpOM HJIH JIOKaJibHbIM aKTOM KOMIIaHHH (CT. 140 TK P<I> ). IIporpaMMa rnaB6yx paCC'tJ:HTaeT Bee 3TH cyMMbl caMa. Bbl JIHIIIb HaJKMeTe Ha CTpaHHD;e COTpy,n;mrna KHOIIKY «YBOJIHTb» H B OTKpbIBIIIeMCH OKHe BbICTaBHTe OCHOBaHHe ,ll;JIH YBOJihHeHHH, ,n;aTy 3aJ.IBJieHHH H IlOCJie,D;HHH ,n;eHh pa60Tbl. CYMMbI 3aprrnaThl H KOMrreHca:u;1u1 IIOHBHTCH MrHoBeHHO. Be3 rrpo6neM MOJKHO Ha'<IHCJIHTb H ,n;orroJIHHTeJibHhie BbIIIJiaTbI. HanpHMep, rrpeMHIO HJIH BblXO,ll;HOe rroco6He. ,1l;JIH 3TOro IIOCTaBbTe qmaJKOK B IIOJie «ECTb ,n;pyrHe KOMIIeHca:u;HH» H BBe,n;HTe HYJKHoe 3Ha'<IeHHe. >pB:c. i ,1l;anee Ha,n;o rro,n;roTOBHTh rrp1rna3 06 yBOJihHeHHH, 0 3HaKOMHTb c HHM pa60THHKa rro,n; IIO,ll;IIHCb.
A
TaKme BHeCTH B JIH'<IHYIO KapTO'<IKY HHcPOP-
MaD;HIO 06 YBOJihHeHHH. 3arrOMHHaTh 3TOT aJirOpHTM Heo6.a3aTeJibHO IIporpaMMa rnaB6yx rro,n;roTOBHT rrpHKa3 H JIH'<IHYIO KapTO'<IKY caMa. BaM ocTaHeTCH JIHIIIh pacrre'<IaTaTh ,D;OKYMeHThI. KpoMe Toro, rrepe,n; BaMH ITOHBHTCH o6pa3e:u; 3aITHCH B Tpy,n;oBOH KHHJKKe. >pHC. 2 0KOH'tJ:aTeJibHbIH pac'tJ:eT no COTpy,n;HHKy- OCTaTOK 3aprmaTbI H KOMIIeHca:u;HIO -
Bhr Haii,n;eTe B pa3,n;ene «3aprrnaTa» B MeCHD;e yBOJihHeHHH. >p11c. 3
B IIOCJie,D;HHH ,n;eHb pacqeTHbie Ha,n;o OT,D;aTb pa60THHKY BMeCTe co cnpaBKOH o CYMMe 3apa6oTKa H Tpy,n;oBoii KHHJKKOH. BnaHK TaKoii crrpaBKH MOJKHO CKa'<IaTh B IlporpaMMe I'JiaB6yx (pa3,n;eJI «CrrpaBO'<IHaH CHCTeMa») .
-
································································· ····························· ··· ··· ·························· ····························· ·· ·· ··· ··················
~ Ilonpo6yl1:Te 6ecmrnTHO ....................................................................................................................................................................................................... AApec:
r
1pgb.ru -
nporpaMMa r11as6yx. KaK Bawa aapn11aTHaR nporpaMMa, TO/lbKO npOll.\e
nporpaMMa r11as6yx noMoraeT 6blCTpO H 6e3 OWH60K CYHTaTb 3apn11ary H BeCTH KaAPOBblH yYeT B 111060M MeCTe H B 11106oe BpeMR, eC/lH y Bae eCTb KOMnbtoTep H AOCTyn B HHTepHeT. B nporpaMMY BCTpOeHa cnpaBOYHaR CHCTeMa, c noMOll.\blO KOTOpOH 11erKO HaHTH OTBeT Ha CBOH KaApOBblH H/lH aapn11aTHblH sonpoc, a TaK>Ke see Heo6XOAHMble HOpMaTHBHble aKTbl H 611aHKH AOKyMeHTOB. no11yYHTe 6ecn11aTHblH pacwHpeHHblH rocreBOH AOCTyn H caMH npoBepbTe, KaK see pa6oraer, Ha caiire --+ 1pgb.ru
74
I'JiaB6yx · N2 5, MapT 2015 rop;a
P111c.
PeA11KT11poe11H11e yeonbHeHMR: U11rpycoe Cr11HHcn11e
G
1. 3apnnara
H KOMneHca4HR
8HKTOPOBH'f
nporpaMMa r11as6yx caMa noc'fHTaer ocraTOK 3apnnaTbl H KOMneHca4HIO Ja HeHc-
Llan1 noA11MCa1<11~ ~llB/lt'HH~ o6 yaonbHeHHM
3
•6
nonbJOBaHHblH ornycK.
2014
Bpy4HYIO Aenarb nOC/leAHHll AeHb poCSorw
17
"'
HH4ero He HaAO.
lOM
KoMneHcau1.u1 38 10 AHe'4 3apnnoro lA orpoCSotoHH1
36 739 py(5 13 Kon
22 184 py6 30 Kon ~
KoMneHCaUHR 3d 10 AHeA
22 184 py(5 30 KOO
Ecrb APYrMe KOMneHcauv
20000
/
00
20000
00
PHC.
Aantt HyllCHo: -pocnP'!otofb 11 AOlb HO OOAflHCb COTPYAHHKY -BHeCTH D ff
g,
2. npHKa3
H 11H'4HaR KapT0'4Ka OcpopMneHHe npHKaaa H BHeceHHe JanHCH
Mydpatb II llpXMll.
B /1H4HYIO KapT04KY
Pacne'taT&Tb AOKYMeHTbl...
nporpaMMa r11as6yx
- llMQCI M aonM~ o6 yeom,MllMHM II fpYAOIJYIO KMl4lltK}I (IUIK Mn o<Spaaua MM•ll) M lll.Ullllb
6eper Ha ce6R. BaM
ff COTPYAHMJCY
ocraercR llHWb pacne4ararb 3TH AOKyMeHTbl H OTAaTb Ha OOAOHCb.
10
17
12 2014
TpyA090fl Aotoeop npeKp&Wf'H no 3 ..acr..
llHMUH81M9(' pa(SorHHKll O)'HKl
neptlOA CTOTbll
n
TpyAOllOro KOAt'KCO
np..Ka' Nt Y-201412 ·2 or 1712 2014
Pocc1111CKl>ll <DeAePllUMM
PHc. Yoont"tt c 1/ Qe•~
Ornyo
3. Pac'4eT
nporpaMMa r11as6yx caMa onpeAellHT,
Co6blTMA 31111Pa.m.ili .i:ioroaop •
CKOllbKO AeHer HY>KHO BblAaTb pa60THHKY B AeHb yso11bHeHHR. npH4eM Ja C4HTaHHble
8b1MaTbl 3a At'Ka6pb
ceKYHAbl!
2014: 78 923.43 py(5 12)1
-----
• tn.•1
l .clil'9ttlKLii'JIU
o•J'!)"C:c
C'/f ..
~c.....-
.........
-
-~• '1 tlll4>n •
ne ,,_.. 0
11J)Kc M
>h1
PAOOIY
22 114,1
........
75
CH ere Ma r11as6yx
CaMaR 6xxranTepcKaJ1 cnpaBO'"IHaH CMCTeMa c OTBeTaM~ B B~Ae npaKT~YeCK~X peKOM8HAa~~~ OT cne~~an~CTOB npocp~nbHblX B8AOMCTB
Hy>t<HO ru1 nepeAe11b1BaTb 6011bHW·lHb1~ . ecm1 pa6oTOAaTenb no111MeHoaaH HeT04Ho?
Ha~n1
Oree~aer
HMHa KoeRJMHa, JaMecrnrenb AlllpeKTopa AenapraMeHTa 06pa3oaaH111st 111 KaAPOBblX pecypcoa MlllHJApaaa Pocc111111 Her, He HYJl<HO. Ecn111 a MeAlllUlllHCKOM yype>t<AeH111111 yKaJan111 HeTOYHoe Ha111MeHoaaH111e opraH1113au111111-pa60TOAarenst, <l>CC P<l> MO>KeT 111AeHrt.1QllllUlllPOBaTb ee no per111crpau1110HHOMY HOMepy. JllllCTOK HerpyAOCnoco5HOCTl-1 c COKpa~eHHblM (HeTOYHblM) Ha111MeHOBaH111eM opraH1113au1111.1 He cY1.1raerc~ 1.1cnopYeHHb1M 111 Mo>Ker 5b1Tb np111HstT K onnare. ~3 peKOM0HA81.4111111 «KaK AOrot<eH 6b1Tb cxpopMlleH 6onbHllll.4HblH nl!ICTOK, KOTopblH corpyAHlllK npeACTaenReT a opraH1113a1.411110 AnR nony1.1eH111R 6onbHllll.4Horo noco6111R»
Bbl y>t<e 3Haere npo HOBblH 6ecnnaTHblH cepe111c AIU! OOAOlllCYl.1KOB «ClllCTeMa rnae6yx OTYeTbl»?
otchet.1 l.ru
illl.''•11..
nonpo6y~Te
6ecnnaTHO!
1g·l.ru
3aprrJiaTa Haif):I;HTe OIIIH6Ky
qTo nepenyTaHo B 3apnJiaTe 3a 8 MapTa 3a,u;a'IKa: 6yx2a.nmep, orjJopJvt.MtR e'btxoo compyottu']f,a 1-ta pa6omy 8 Jvtapma, oonycmu.n 1-teC'Jf,OJl,'b'Jf,O OUlU60'Jf,. Ilonpo6yume ux 1-1,aumu! B KoMnaHHH ycTaHOBJieHa o6nPIHa.H n.HTH,D;HeBHa.H pa6oqaJI He,n;eJIJI c noHe,n;eJibHHKa no n.HTHHD;y, BbIXO,ll;Hbie ,ll;HH -
cy66oTa H BOCKpeceHne.
y KOMnaHHH B03HHKJia Heo6xo,n;HMOCTb Bhl3BaTb COTPYAHHKa 8 MapTa Ha pa6oTy Ha n.HTh qacoB.
KaK ,u;eilcTBOBaJI 6yxraJITep A,rr;MmrncTpau;HJI nHChMeHHO npOHH<i>OpMHpOBaJia COTpy,n;HHKa 0 Heo6xo,n;HMOCTH BbIBTH Ha pa6oTy
8 MapTa Ha nHTb qacoB, c qeM OH corJiaCHJICJI TaK-
JKe B nHCbMeHHOH <l>opMe. Ilo pacnop.HJKemno a,n;MHHHCTpau;HH eMY 6bmo npe,n;OCTaBJieHO ,n;pyroe BpeMJI OT,D;bIXa -
Te JKe n.HTb qacoB 20 MapTa.
IIoaTOMY 3apnnaTy 3a n.HTb qacoB pa60Th1
8
MapTa 6yxranTep
rrocqHTaJI B O,ll;HHapHOM pa3Mepe. 0Kna,n; pa60THHKa -
40 000 py6. , 168 qacoB.
B MapTe no KaJieH,n;apro n.HTH,n;HeBHOH pa6oqeii: He,n;enH
B pe3yJII>TaTe rronyq11nach TaKaH CYMMa 3a 3TOT ,n;eHh: 40000P : 168 4 x 5 4 = 1190,48P. HMeHHO TaKOH rropn,n;oK pacqeTa rrporr11caH BO BHYTpeHHeM rronoJKeHHH 06 OIIJiaTe Tpy,n;a ,D;JIJI no,n;o6HblX CHTyau;HH.
noACKa3Ka Pa3o6paTbCR, e 4eM owH6cfl 6yxramep, eaM noMo>t<eT nHCbMO PocTpyAa OT 17 MapTa 2010 r.
r,u;e 6yxraJITep OIIIH6CH?
N2 73 1-6 - 1 H PeKoMeHAa4HH PocTPYAa,
O<PopMJIHH Bhixo,n; coTpy,n;HHKa Ha pa6oTy
8 MapTa, 6yxranTep ,n;orrycTHJI A rrpaBHJibHhle OTBeTbI
yTe. nporoK0110M
HecKOJibKO orn1160K. IlorrhlTaHTeCb HX HaHTH.
OT 2 HIOHR 2014 r.
Bbl YBH,ll;HTe Ha o6opoTe.
N2 1.
~ --······· ··················· .. ······ ···· ····· ··· ··· ··········· ······ •·" ····· ················ ·············· ·· ····· ··· ··· ············ ····· •·" ···· ······ ········ ·· ······ ···· ··· ··· ·· ····· ···
. . I\:oHeypC
.... .... .. . ... ..... ..... .... . .. .... .... ..... ..... ..... ... .. . ... .. ... . ... . .. .... ..... .... . .. .... .... . ...... .. . ...... ...... ... ... ..... . .. .... . .. ... .. .. .. ...... .... . .... .... . ...... ..... ..... .... ..... ...
AApec:
• glavbukh.ru/zadacha -
KoHKypcb1 OT peAaK4HH >1<ypHa11a
19 MapTa Mbl OTKpOeM yc11oeHe C/leAYtOUleH 3aAa4 H. Bbl CMO>KeTe OCTaBHTb CBOH KOMMeHTapHH c peweHHeM. Aerop nepeoro npaeH/lbHoro H HaH6011ee no11Horo apryMeHrnpoeaHHoro OTBeTa no11y4HT npH3 OT peAaK4HH >glavbukh.ru/ zadacha
77
3aprnrnTa Ha:H,zv1Te ourn6Ky
Paa6op omH6oK 0mH6Ka rrepBa.H: c pa6oTHHKa He B3.HJIH corJiaCH.H Ha OTryJI, KaK aTo Tpe6oBaJiocL. Pa6oTa B BbIXOAHOli HJIH rrpa3AHH"t:JH1>1li AeH1> orrna"'IHBaeTcH He MeHee "'leM B ,n;BOHHOM pa3Mepe (cT. 153 TK P<I> ) . KomtpeTHbie pa3Mepbl BbIITJiaT KaJKAa.H KOMrramrn BrrpaBe ycTaHOBHTb CaMOCTO.HTeJibHO. BMeCTO ITOBbilleHHOH OITJiaTbl 3a pa6oTy B Hepa60"t:JHH rrpa3AHH'IHblH ,n;eH1> MOJKHO rrpeAOCTaBHTb oTryn. Ho TOJibKO rro menaHHIO COTPYAHHKa. To ecT1> pa60To,n;aTeJI1> He BrrpaBe caMOCTOHTeJI1>Ho orrpeAeJIHTb BHA KOMrreHca:u;HH -
,n;BoliHyro orrnaTy HJIH oTryn (peKoMeHAa:u;mr PocTpyAa, yTB.
rrpoTOKOJIOM OT
2 HIOHH 2014 r. M 1).
0mH6Ka BTopa.H: xoT.H coTpy,ll;HHK TPY,ll;HJIC.H II.HTL qacoB, OTryJI eMy rroJiaraeTc.H Ha Beeb )l;eHL. EcnH pa6oTHHK B rrpa3AHHqHbIH ,n;eH1> TPYAHJICH He BoceM1> 'IacoB, a MeH1>me, TeM He MeHee oTryn eMy AOJIJKeH 61>1T1> rrpeAOCTaBJieH Ha rroJIHbIH AeH1> (rrHCbMO PocTpyAa OT
2010
r . M 731-6-1). B eAI> B CTaT1>e
153 TpyAOBoro
17
MapTa
KOAeKca P<I> yrroMHHa-
eTcH HMeHHO AeH1> OTAI>Ixa, 'ITO He rrpeArronaraeT pa60T1>1 B 3TOT AeH1>. qTO KacaeTCH OIIJiaTbl ITSITH qacoB pa60Tbl
8
MapTa, TO TYT HHKaKHX
omH60K 6yxranTep He AOIIYCTHJI. OH rrpaBoMepHo orrnaTHJI TOJII>KO 3TH IIHTb 'IaCOB H B OAHHapHOM pa3Mepe. IlpH 3TOM, KaK HMeHHO pacC'IHTbIBaTb cyMMY BbIITJiaThl AJIH COTPYAHHKOB Ha OKJiaA e, TPYAOBOe 3aKOHOAaTeJibCTBO rrp.HMO He ycTaHaBJIHBaeT. IIoaToMy MOJKHO HCIIOJI1>30BaT1> H TaKOH BapHaHT pac'IeTa, KOTOphlH HCITOJib30BaJI 6yxraJITep: AeJIHM OKJiaA Ha KOJIH'IeCTB o pa6o'IHX 'IacoB B AaHHOM MeCH:u;e H YMHOJKaeM Ha 1Iac1>1 pa60T1>I.
A
MOJKHO oKJiaA p a3AeJIHTb Ha cpeAHeMeCSI"'IHoe 'C!HCJIO
pa60'IHX 'IaCOB B KaJieHAapHOM rOAY H YMHOJKHTb Ha IIHTb .
A ...... -=-~1 ···························································································································································································
__,,,,....-
- > Iloffi)o6Hee Ha sch ool.g l avbukh .ru
B1>1cmaJ1 lllKona Than6yxa
Ell,\e rpM 1.1acrb1e owM6KM, ceRaaHHble c aapnnaroi:i aa pa6ory e npa3AHMKM 1. He OilJia'lllBaIOT B p;BoiiuoM paaMepe pa6oTy B npa3AHH~ H&Iii ,zi;eu&, Ha KOTOpbIH BhJilaJia cMeua coTpyp;HHKa. Ecm1 Tpyp;oBbIM ,IJ;OrOBOpOM ycTaHOBJieH CMeHHbIH rpaqmK, npep;ycMaTpHBarom,Irii p a6oTy B TOM •rncJie n B npaap;Hmm, TO 0Tpa6oTaHHble B TaKHe ,IJ;HH qacbl HY:IKHO omraTHTb He MeHee qeM B ,IJ;BOHHOM p a3Mepe. ,D;a:IKe eCJIH coTpy,IJ;HHK oTpa6oTaJI He 6oJibme HOpMbl. IlpHqeM Ha o6bNHbie BhlXO,IJ;Hbie ,IJ;HH 3TO npaBHJIO He pacIIpOCTpami:eTCJI.
78
2.HenpaBHJlhHOOilJia'lllBaIOT pa60TY B npa3,IJ;HHK, eCJIH COTPY,IJ;HHK 6epeT oTryn. B TaKOH
3. He npHHHMaIOT BO BHHMaHHe peruouaJI&Hhle npaa.zi;HHKH. PerHOHbI BnpaBe ycTaHaB-
CHTYaqHH Hap;o oIIJiaTHTb p a6oTy B op;mrnpHOM paaMepe. Ilmoc nonHwH OKJiap;. IlpffqeM He HMeeT 3HaqeHH.H, npHXO,IJ;HTCJI p;eHb OTryJia Ha TeKym,e:H MeCJID; HJIH IIOCJiep;yroIW'le (nncbMO PocTpyp;a OT 18 <PeBpam1 2013 r. N2 rrr/ 992-6-1). OH npocTo HCKJIIOqaeTCJI H3 MeCJiqHOH
JIHBaTb CBOH BbIXO,IJ;Hble n p a3,IJ;HHqHbie AHR (peKOMeH,n;au;:an PocTPy.n;a, YTB. IIpOTOKOJIOM OT 2 RIOHH 2014 r .
HOpMbI pa6oqero BpeMeHH. If nonyqaeTca, qTo aTOT MeCJID; coTpy,IJ;HHK OTpa6oTaJI IIOJIHOCTbIO.
M 1). If ecm1 COTPYAHHK BbrmeJI Ha pa6ory B TaKOH p;eHb, OIIJiaqnBaTb ero HY:IKHO no TeM JKe npaB:aJiaM, qTO n B CJiyqae c <Pep;epaJibHbIMH npaap;mrnaMH. B Tpyp;oBoM 3aKOHO,IJ;aTeJibCTBe HeT H.HKaKHX cneu;naJibHbIX orOBOpOK Ha 3TOT cqeT.
3aprrJiaTa IIpoBepnTe ce6H
IIpaBHJILHO JIH BLI ocl>opMJIHeTe yBOJihHeHHH H 3aprrJiaTy 3a rrpa3,IJ;HHKH?
I
Pa6oTmm;a .n;oroBopmrach c a,D;MHHHCTpau;neii o pacTopmemu-1 Tpy.n;oBoro .n;oroBopa no corJiameHnro cTopoH c
16 MapTa. ,lJ;oroBop no.n;nncaH 2 Map16 MapTa aHHyJinpoBaTh corJia-
Ta. MomeT Jill o.n;Ha ns cTopoH B cpoK .n;o rneHne B O)J;HOCTOpOHHeM nop.Hp;Ke?
Q
A. ,!{a.
Q B. H em. Q B. Tmwe npaeo ecm-b moJ1:b1W y pa6omuuU/l1t, ec.nu e nepuoo co 2 no 16 Mapma ona yanaem o ceoeu 6epeMettttocmu.
2
KaKoii .n;oKyMeHT o6.H3aTeJihHO HymHo BhI)J;aTh pa6oTHHKY B nocJiep;Hnii .n;eHh ero pa60ThI 6e3 KaKHX 6hI TO Hll 6hIJIO 3a.HBJieHHH c ero CTOpOHbI?
Q Q Q
0
A. Tpyooey10 'KttU:>1CKy. B. Tpyooey10 'KttUJtC'KY u cnpae'Ky o aapa6om'Ke OM paNema noco6uu. B. Tpyooey10 'K'HU:>IC'KY u cnpae'Ky no rjJopMe 2-H!{<PJJ.
r.
Tpyooey10 1\:1-tUJIC'Ky, cnpae'Ky 0 aapa6om'Ke u cnpae'Ky 2-H/{<PJJ.
B rrpe.n;enax KaKOH CYMMhl MOmHO He HR<JHCJl.HTh H,l1;<DJI H B3H0Chl Ha KOMneHca:u;Hro , BhIIlJIR<JHBaeMyro pa6oTHHKY rrpn pacTopmeHHll Tpy.n;oBoro .n;oroBopa no corJiaIIIeHllIO CTOpOH, eCJIH KOMnaHll.H He HaXO)J;HTC.H B paiiOHax KpaiiHero CeBepa?
Q
Q Q
A. B npeoe.nax mpex MecJI:tm'btx oK.naooe. B. B npeoe.nax mpex cpeotteMeCJ1,'l(,'H'btX aapa6om'Koe. B. TaKaJI, 'KOMnenca'l{m e .n1060M c.nJ'l(.ae 06.nazaemCJI, H!{<PJJ u eanocaMu.
CoTpyp;HHK no npocb6e a)J;MHHHCTpau;nn pa6oTaJI 23 Q:>eBpaJI.H noJIHhIH pa6o"<Inii p;eHh. Ilo ero npocb6e eMy npep;ocTaBHJill p;pyroii .n;eHb OT)J;hlxa -
10 MapTa. 0Kna.n; pa6oTHHKa cocTaBJI.HeT 30 000 py6., OH Tpy.n;nTC.ff
no o6hrcrnoii n.ffTll)J;HeBKe. KaKyro cyMMY eMy HymHo Ha'IHCJIHTh sa MapT npH ycJIOBllll, "'ITO Bee OCTaJibHbie )J;Hll OH OTpa6oTaJI?
0
A. 30 000 py6.
0
B. 28 571,43 py6.
Q
B. 29 032, 26 py6.
79
3aprnrnTa IlpoBepbTe ee6.H
1Ipaeu:JI1>H1>1e OTBeT1>1
1- B
A1rnym1p onamre cornamemu1 o pacTopmemur Tpy.n;onoro .n;oronopa B03MOJKHO JIHllib npH o6orop;HOM cornac1rn p a60THHKa H pa6oTop;aTemI.
lfcKJIIO"<IeHHe -
6epeMeHHOCTb COTPYAHHII;bl, 0 KOTOpo:ii OHa ysHaJia
yme nocne no.n;mrcamrn: cornamemrn:. B STOM cny-qae pa6oTHHu;a nrrpane HaCTOHTb Ha aHHYJIHpOBaHHli STOI'O ,ll;OK)'MeHTa. >- 72
2- B
B nocnep;HliH pa6o"<IIIH p;eHh HYJKHO Bblp;aTh pa6oTHliKY Tpy.n;onyro KHHJKKY H cnpaBKy 0 C)'MMe 3apa6oTKa 3a .n;na KaJieH,n;apHbIX ro.n;a, npe.n;mecTnyroru;lix ro.n;y yBOJihHeHIIH (no cl>opMe, yTB . npHKasoM MIIHTpy.n;a Pocclili OT
30 anpem1 2013
r . N2 182H) . A BOT cnpaBKY 2-HA<I>JI
Bbip;aroT no nliCbMeHHOMY 3aHBJieHIIIO pa60THIIKa.- >- 74
S- B
BhmJiaThI npli ynoJihHeHHH pa6oTHIIKa no nro6oMy OCHOBaHIIIO He o6nararoTCH H,ll;<I>JI H CTpaxOBbIMH B3HOCaMH B rrpe.n;enax Tpex cpe.n;HeMeCH"'IHblX aapa6oTKOB . To ecTb B TOM "<IliCJie
Ii
npH pacTopmeHIIH
Tpy,n;oBOI'O ,ll;OI'OBOpa no cornameHHIO CTOpOH. >- 71
•- A
Pa60TH1IKy, KOTOpb1:ii TPYAHJICH
23
cl>enpans.r H B3HJI OTryn
10 MapTa,
pa6oTy B npa3,ll;HliK Ha,n;o onJiaTliTb B O,ll;HHapHOM pa3Mepe. A 3a MapT eMy HYJKHO HaqHCJIHTb noJIHblH OKJia,n;, TO eCTb 30 000 py6. ,Il;eHb OTryJia npOCTO HCKJIIO"<IaeTCH li3 Mecs.rqHOH HOpMbI pa6oqero BpeMeHli.
If nonyqaeTcs.r, qTo sToT Mecs.ru; coTpyp;HliK oTpa6oTaJI noJIHOCThro. >-78
Bee o 3apnnaTe e 2015 rOAY c y'leToM nonpaeoK Bbimna B eBeT HOBaJI O'leHb rrone3Ha.H KHHra - CnpaBO'lHHK «3apnnaTa '2015». ,D;eiieTBHe B HeH pa3BOpa'IHBaeTCJI Ha 896 eTpaHHa;ax BOKpyr a6eoJIIOTHO Beex BbIIIJiaT pa6oTHHKaM H BaJKHbIX H3MeHeHHH, KOTOpbie rrpOH30illJIH e 2015 ro,u;a. Ha'IHHaeTe.H Bee e 3aprrnaTbI. ,D;anee Bbl rrepeHeeeTeeb B yBneKaTeJibHhlH MHp pae'leTa rrpeMHH, Hap;6aBOK, AOIIJiaT, rro,u;apKOB, MaTrroMom:n, y,u;ep.maHHii. Oeo6eHHO BIIe'laTJI.HT Bae He'!epIIbIBaIOm:He rnaBbl rrpo OTIIyeKHble H rroeo6H.H. 3aKaHqHBaeTe.H Bee xopomo - 6e3omH6o'!HOH OT'leTHOeTbIO. KHHra KaK B03p;yx Heo6xop;HMa 6yxranTepaM no 3aprrnaTe H rnaB6yxaM. Ho 6yp;eT HHTepeeHa BeeM, KOMY xo'leTC.H JIH'lHO rreperrpoBepHTb eBoIO 3aprrJiaTy, oTrryeKHhle H rroeo6H.H. He yrryeTHTe B03MOJKHOeTb rronyqHTb ee6e TaKoro IIOMOm;HHKa Ha Beeb ro,u;. THpaJK orpaHH'leH. II;eHa TaKoro a;eHHoro errpaBO'lHHKa Beero 1276 py6n eH:. TeJie<l>oHhl: 8 (800) 555-66-00 (3BOHOK 6eerrJiaTHDrn) ,
8 (495) 785-01-13.
80
:JI MapTa
Ha,IJ;O C,IJ;aTb B M<l>HC M CTaTMCTMicy 6anaHc sa
2014 ro,IJ;
• 82
BaJiaHc '2014 «Bbl He o6H3aHbl CAaBaTb B HHCIIeKIJJ1:IO yqeTHYIO IIOJIHTHKy»-+ 91 llTOPb IIIYJihrA, :n~crrepT JKypHana «rnaB6yx», mecl>-pe)J;aKTop cynepcrrpaBO'IHHKa «roAOBoli oT'IeT
Ilepe.n; c.n;a"<Ieli 6anaHca rrpoBepbTe,
3HaeTe JIH Bbl, KaK 6e3 OIIIll60K
Bee Jiii CXO,ll;HTC.H B <PopMax.
COCTaBHTb H c.n;aTb 6yxraJITepcKyIO
Tpn rrp11Mepa COOTHOIIIeHHH >82
OT"<IeTHOCTb sa
'2014»
2014 ro.n;?
qeTb1pe Borrpoca ,D;JIH caMorrpoBepKH >93
10
OTBeTOB Ha BOIIpOChl 0 6JIHmalimeM:
ro.n;oBOH 6yxraJITepCKOH OT'CleTHOCTH -+ 90
81
BaJiaHc '2014 CooTHOIIIeHMH B OT"tJeTHOCTM
qTO C qeM ~OJIJKHO CXO~HThCH u
B BameH
u
ro~OBOH
6yxraJITepcKo:U OT'IeTHOCTH Bee caMoe BruKHoe
0 CpoK c,z:i;a'IH 6a.TiaHca <l>opMa IlOKa npeJKHHH
31
MapTa.
Ecm1 oHa H3MeHHTC.H, rrocne Toro KaK
BaJiaHc H OT'leT 06 H3MeHeHHHX KailHTa.Tia Y cTaBHbIH KarrHTan, Hepacrrpe.n;eneH-
BbI OT'lHTaeTech, rrepec.n;aBaTh HH'lero
HaH rrpH6hIJib B 6anaHce H OT'leTe .n;onm-
He rrp11.n;eTC.H >83
Hhl coBrra.n;aTh. H11KaKHe Bbr<IHCJieHH.H
•
He ffYJKHhl. IlpHMep 2 -+ 86
0
BaJiaHc H OT'leT o cf>HHaHCOB1>1x pe3yJI1>TaTax B 6anaHce rrpHBO.ZJ;.HTC.H ocTaTKH Ha KOHe:a; 2014 ro.n;a. AB OT'leTe -
BaJiaHc H noacHeHHe K HeMy H ToroBhle CYMMbI B rro.HcHeHH.HX .n;onm-
H3MeHeHH.H 3a ro.n;. He rreperryTaihe.
6anaHca Mem.n;y OCTaTKOM Ha KOHe:a;
IlpHMep 1 - >84
2014 H 2013 ro.n;oB. Xopomo BH,n;Ho Ha rrpHMepe 3 --+ 88
HbI paBH.HTbC.H pa3HH:a;e no CTpOKaM
0 3a paCXOJK)J;eHHH B 6aJiaHce Ha.TIOrOBHKH BnpaBe OIIITpacf>oBaTI> ,ri;HpeKTOpa Ha 3000 py6. EcTb H 6onee cepbe3Hhle rrocne.n;CTBH.H >83
6yAeT npo~e, ecm1 nepeA no,QroroeKoi1 6a11aHca Bbl nOCMOTpHTe HOBYIO >KHBYIO CTaTblO Ha cai1re g lavbukh.ru. TaM ecTb 36 npHMepoe roro, YTO c YeM AOll>KHO coena.QaTb e 6a11aHce H .Qpyr11x cf:>opM ax 6yx ramepCKOH OTYeTHOCTH .
I'JiaB6yx 路
N2 5, MapT 2015
31 MapTa Hap;o cp;aTh 6yxraJITepcKyro oTqeTHOCTh aa 2014 ro,i:i;
He rroap;Hee
HaJioromrnaM H B CTaTHCTHKY (rro,i:i;rr. 5 II. 1 CT. 23 HK Pct>, CT. 18 <I>e,i:i;epaJihHOro 3aKOHa OT
6 p;eKa6pH 2011 r .
N2 402-<1>3). <I>opMhl IIOKa rrpem-
Hl'le (yTB. rrpnKaaoM M1rnqnrna Poccmr OT 2 moJIH
2010 r . N2 66H), HO ecTh
BepOHTHOCTh, qTo B HHX B 6JIHJKaihrree BpeMH BHecyT rrorrpaBKH. 0HH TeXHnqecKne. K rrpHMepy, cl>opMy oTqeTa o rrpn6hIJIHX H y6hITKax rrJiamrpyroT rrepeHMeHoBaTh B oTqeT o cpnHaHCOBhIX peayJihTaTax. EcJIH Bbl OTqHTaeTeCh AO H3MeHeHHH, TO rrpoBepHIOID;He He BIIpaBe 6y,ri;yT Tpe6oBaTh OT Bae rrepecp;aqn.-+ 10 Ilepe,i:i; TeM KaK cp;aBaTh 6aJiaHc aa
2014 ro,i:i;, rrpoBepbTe cooTHome-
HHH IIOKa3aTeJieH Mem,i:i;y pa3HhlMH cpopMaMH. 3,i:i;ech Mhl rrpHBO,ll;HM TPH BaJKHhie B3aHMOYBH3KH 6aJiaHca c ,i:i;pyro:H. 6yxraJITepcKOH OTqeTHOCThlO.
A Ha ca:H.Te glavbukh.ru OTKpbITa HOBaH JKHBaH CTaThH, B KOTOpOH rrpHBep;eHhl ncqepIIbIBaro:m;ne KOHTpOJibHbie COOTHOIIIeHHH 6yxraJITepCKOH OTqeTHOCTH -
2014. llx 36.
3a HCKaJKeHHe JII06o:H. CTpOKH JII06o:H. 6yxraJITepCKOH cpopMhI Ha
10 rrpo-
n;eHTOB HJIH 60JibIIIe HaJIOrOBHKH BIIpaBe omTpacpoBaTb ,ll;HpeKTOpa KOMrraHHH Ha
2000-3000 py6. (cT. 15.11 KoAII Pct>). KoMrraHHH, oTqeTHOCTh
KOTOpo:H IIO,l];JieJKHT o6H3aTeJihHOMY ayp;HTy, 6yp;eT CJIOJKHee IIOJiyqHTb ayp;nTopcKoe aaKJiroqeHHe. BaHK MOJKeT H3-3a omn6oK B 6anaHce OTKaaaTh B Kpe,ri;HTe. A yqpe,ri;nTeJIH H aKn;HoHepbI rroJiyqaT He,ri;ocToBepHyro OT~IeTHOCTb.
Eb ll>HC Pocc1111
,lI.opome )l(eHll(MHhJ ! IlpHMHTe caMbre HCKpeHHHe n 03,llp aBJTeHIUI c caMbTM 3aMeqaTeJTbHhTM BeCeHHl1M npa3.LIHllKOM -
Me)l(.nyttapo.LIHbIM )l(eHCKlfM .nn eM!
)l{emu11Hh1 .nerra!OT 3TOT MHP .no6pee 11 6rraropo.nttee, a Ramy )l(HJHh KpKoif 11 MHOrorpaHHOH, B,LIOXHOBJUUOT Ha rpaH,L11103Hhl e rrpoeKThl 11 3aMbICJTbl. OT scei1 .LIYIIDI )l(eJialO saM rrpeKpacttor o HaCTpoeHHK, ocrremneJlhHhIX yJ1h160K, rryCTh s BaweM .noMe uapKT noKoi1 11 6naronorry'll!e, .lllili corpeTbJ mo60BblO 6Jll13KHX 11 TeITJIOM .npy 3ei1:, a ycnex COilyYCTBYeT caMblM CMeJlblM Ha'iliHalilUIM.
)J,MuTpu ii
rPitrOPEHKO,
3aMecTJITeJTb pyKoBO.l!JfTCJUI
rop;a
G
BaJiaHC
'2014 CooTHomemrn: B
OT'ieTHOCTH
Ilp11Mep 1
6YXrAnTEPCK~i:i 6AnAHC Ha 31 AeKa6pR
Ha 31 AeKa6pR
Ha 31 AeKa6pR
20 14 r.
20 13 r.
20 12 r.
15490
12960
AKTHB
I. BHeo6opoTHb1e aKTHBbl Or11o>t<eHHb1e Ha11oroeb1e aKTHBbl
1180
Ha11MeHoeaH11e noKa3are11J1
Ha 31 AeKa6pR
Ha 31 AeKa6pR
Ha 31 AeKa6pR
20 14 r.
20 13 r.
20 12 r.
3243560
2450280
nacc11e 111. Kan11ra11 11 pe3epeb1 HepacnpeAelleHHall np116blllb
1370
(HenoKpblTblH y6blTOK)
Ha 31 AeKa6pR
Ha 31 AeKa6pR
Ha 3 1 AeKa6pR
20 14 r.
20 13 r.
20 12 r.
165150
158300
nacc11e IV . Ao11rocpo4Hb1e 06J13are11bcrea Orno>t<eHHbl e Hanoroeb1e 06J13are11bcrea
1420
BaJiaHc 11 OT'leT o <1>11HaHcoe1>1x pe3yJILTaTax
B
6yxraJITepcKoM 6anaHce H
oTqeTe
o
cPHHaHCOBbIX pesyJibTaTax
eCTb IIOKa3aTeJIH, OTpamarom;He Hepacrrpep;eJieHHYIO rrpH6bIJib, OTJIOJKeHHbie HaJIOrOBbie aKTHBbl H
OTJIOJKeHHbie HaJIOrOBbie ofornaTeJib-
CTBa. Ho B 6aJiaHce rrpHBO,lJ;HTCH HX ocTaTOK Ha KOHeu; rop;a. 0
84
A
B o~eTe
cPHHaHCOBbIX pesyJibTaTax IIOKa3bIBaIOT H3MeHeHHH no 3THM me
--
--
rnaB6yx 路 M 5, MapT 2015 ro.n.a
G
OT4ET 0 <l>HHAHCOBblX PEJYnbTATAX
PeweHHe
Ha1-1MeH0BaH1-1e noKaJarem1
Ko.q
3a 20 14 r.
3a 20 13 r.
1-1 crpoKa 245 0 OT4eTa:
"13MeHeH"1e OT/lO>t<eHHblX HaJlOrOBblX
2450
2530
352
15490 - 129 60 = 2530
aKTHBOB
CrpoKa 1180 6anaHca
OT4ET 0 <l>HHAHCOBblX PEJYnbTATAX
PeweHHe
Ko.q
3a 20 14 r.
3a 20 13 r .
2400
793280
766989
1-1 crpoKa 2400 OT4era:
3243 560 - 2450 280 =
41-1cral'I np1-16b111b
= 793280
(y6blTOK)
OT4ET 0 <l>HHAHCOBblX PEJYnbTATAX
PeweHHe
Ha1-1MeH0BaH1-1enoKaJare11l'I
Ko.q
3a 20 14 r.
3a 20 13 r.
"1 CTpOKa 24 30 OT4era:
"13MeHeHHe OTJlO>t<eHHblX HaJlOrQBblX
2430
(6850)
(2563)
165150-1 58300 = 6850
o6l'l3aTellbCTB
CrpoKa 1420 6aJJaHca
II03HI.I;H.HM sa OTqeTHDIH rop; H sa rrpep;b:rp;yrn;HH. Ilo3TOMY 3,D;eCb qacTO B03HHKaeT rryTaHH:u;a. qT06bI He 6hlJIO omH60K, no Kam,n;oli CTpOKe 6aJiaHca (1180,
1370 H 1420) rrocqHTaHTe pa3HHD;Y Mem,n;y OCTaTKaMH Ha OTqeTHbIH 2014 ro,n; H rrpe,ll;bI,ll;y:rn;HH - 2013-M:. lfror ,ll;OJimeH COBrra,n;aTb c IIOKa3aTeJI.HMH OTqeTa o qmHaHCOBbIX pesyJibTaTax (B cTpoKax 2450, 2400 H 2430). CooTHomeHHe xopomo BH,ll;HO Ha KOHKpeTHOM rrpHMepe 1.
85
BarraHc
'2014 CooTHOIIIeHHH B
Ilp11Mep
OT'leTHOCTH
2 6YXrAnTEPCK"1H 6AnAHC KoA
Ha 31 AeKa6pR Ha 31 AeKa6pR Ha 31 AeKa6pR 20 14 r. 20 13 r. 20 12 r.
nacCHB
PeweHMe
--
CTpOKa 1310 6a11aHca
111. Kan1-1Ta111-1 pe3epsb1
=
= rpacpa «YCTaBHblH
YcTaBHblH KanHTaJl (cK/laA04HblH Kan1-1Ta11, ycTaBHblH cpOHA, BK/laAbl TOBapH~eH)
1310 120000
KanHTall» CTpOKH 3300 OT4eTa
6YXrAnTEPCK"1H 6AnAHC Ha1-1MeHosaH1-1e noKa3aTe11R
KoA
PeweHMe
Ha 31 AeKa6pR 20 14 r.
CTpoKa
1320~
= rpacpa «Co6cTBeH-
nacCHB
Hble aK4HH, BblKyn11eH-
111. Kan1-1Ta111-1 pe3epsb1
Hble y aK4HOHepOB»
Co6cTseHH~eaK41-11-1,B~Kyn11eHH~e
1320 (11 000)
(6000)
CTpOKH 3300 OT4eTa
y aK41-10Hepos
6YXrAnTEPCK"1H 6AnAHC KoA
PeweHMe
--
Ha 31 AeKa6pR
CTpOKa 1360
20 14 r.
6a11aHCa = rpacpa
nacCHB
«Pe3epBHblH Kan1-1Ta11>>
111. Kan1-1Ta11 1-1 pe3epsb1
CTPOKH 3300 OT4eTa
1360 8636
Pe3epBHblH Kan1-1Ta11
5600
6YXrAnTEPCK"1H 6AnAHC PeweHMe Ha1-1MeHosaH1-1e noKa3aTe/lR
KoA
CTpoKa 1370 6a11aHca
20 14 r. nacCHB
11eHHa.11 np1-16blllb (Heno-
111. Kan1-1Ta11 1-1 pe3epsb1 HepacnpeAeneHHaR np1-16b111b (HenoKpblTblH y6blTOK)
Kpb1TblH y6blTOK)»
1370 3 916 290
BaJiaHc 11 OT'IeT
1985600
CTpOKH 3300 6a11aHca
06 H3MeHeHHHX Kan11TaJia
B pas.n;eJie III 6anaHca Bhl oTpaJKaeTe CJ'MMY ycTaBHoro KamrTaJia, pesepBHoro KamrTaJia, Hepacrrpe.n;eJieHHyro rrpH6bIJib, aKu;1m no cTpoKaM 1310,
86
- -
= = rpacpa «HepacnpeAe-
Ha 31 AeKa6pR
I'JiaB6yx 路 N2 5, MapT 2015 rop;a
G
OT4ET 06H3MEHEHH~XKAnHTAnA
Ha11MeH0BaH11e
Ko A
noKa3are11H
YcraBHblH Co6crseHHb1e aKl..\1111, Kan11ra11
< ...>
BblKyn11eHHble
Pe3epBHb1i1 HepacnpeAe11eHHaH lhoro np116blllb (HenoKpbl-
Kan11ra11
y aKL\110Hepos Be1111411Ha Kan11ra11a
3300 120000
TblH y6blTOK)
(11000)
8636
3916290
4033926
Ha 31 AeKa6pH 2014 r.
OT4ET 06H3MEHEHH~XKAnHTAnA
Ko A
YcraBHblH Co6crseHHb1e aKl..\1111, BblKyn11eHHble
< ... >
Pe3epBHb1i1 HepacnpeAelleHHaH ltlroro np116b111b (HenoKpbr-
Kan11ra11
y aKL\110Hepos Be1111411Ha Kan11ra11a
3300 120000
TblH y6blTOK)
(11000)
8636
3916290
4033926
Ha 31 AeKa6pl'! 2014 r.
OT4ET 06 H3MEHEHH~X KAnHTAnA Co6cr seHHb1e aKl..\1111, BblKyn11eHHble Be1111411Ha Kan11ra11a Ha 31 AeKa6pl'! 2014 r.
< ... >
3300 120000
Pe3epBHblH HepacnpeAeneHHaH ltlroro Kan11ra11 np116b111b (Hen0Kpb1Tb1i1 y6blTOK)
8636
3 916290
4033926
OT4ET 06 H3MEHEHH~X KAnHTAnA < ... >
Pe3epBHblH HepacnpeAeneHHaH ltlroro Kan11ra11
np116b111b (Hen0Kpb1Tb1i1 y6blTOK)
Be1111411Ha Kan11ra11a
3300 120000
(11000)
3916290
4033926
Ha 31 AeKa6pH 2014 r.
1320, 1360 H 1370 6aJiaHca. Taime me rroKa3aTeJIH ,n;oJimHbI CTO.H:Tb y Bae B QTqeTe 06 H3MeHe HHH KaIIHTaJia B O,ll;HOHMeHHbIX rpa<Pax CTpOKH 3300. To eCTb HHKaKHX BhlqHcJieHHH ,n;eJiaTb He Ha,n;o, 3 ,n;ecb ,ll;OJijKHO 6bITb npocTo coBrra,n;eHHe. IIocM0Tp11Te HarJI.H:,ll;Hbrli npHMep 2.
87
Barra.He '2014
Ilp11Mep
CooTHomemrn: B OT"<IeTHOCTH
3
6YXrAnTEPCKMH 5AnAHC Ha11MeH0BaH11e n0Kaaarem1
I KoA I Ha 31 AeKa6pR I Ha 31 20 -14 r.
AeKa6pR I Ha 31 AeKa6pR
20 -13 r.
20 -12 r.
AKTHB
-
I. BHeo6opoTHb1e aKTHBbl
11110 I 211
HeMarep11anbHb1e aKTHBbl
PeweHHe
------
CrpoKa 1110 6anaHca J
185
1112
H crpoKa 5100 nOSICHeHHH:
300 - 29 = 271
6YXrAnTEPCKMH 5AnAHC Ha11MeH0BaH11e noKaaarensi
KoA
Ha 31 AeKa6psi Ha 31 AeKa6psi Ha 31 AeKa6pR 20 14 r. 20 13 r. 20 12 r.
AKTHB
PeweHHe
I. BHeo6oporHb1e aKTHBbl
1150 2155
OcHOBHble cpeACTBa
------
CrpoKa 1150 6anaHca
H crpoKa 5200 nOSICHeHHH:
3260 - 1105 = 2155
BaJiaHc 11 noHcHeH11e K HeMy HeMaTepHaJibHhle aKTHBbl H OCHOBHbie cpep;CTBa B CTpOKax 1110 H 1150 6aJiaHca H a,ZJ;O cpaBHHTb co CTpOKOH 5100 H CTpOKOH 5200 110.ffCHeHHH cooTBeTCTBeHHo. lfTor oaax C)TMMa B 110.ffcHeHHHX ,ZJ;OJI.iKHa paBHHTbCH pa3HHu;e Me.iK,ZJ;y OCTaTKaMH Ha KOHeu; OT"<JeTHOl'O 2014 rop;a H rrpe,ZJ;blAYID;ero 2013-ro. 3To xoporno BH,ZJ;HO Ha rrpHMepe 3.
B aJKHI>Ie u;mppl>I H ,n;aT1>1
c ;:i;aro T K OM IIaHH H , KpOMe MaJll>IX 6 aJ1a HC, IIO.R:CH eHmI, OT"<IeTl>I 0 qnrnaHCOBhlX p e 3 yJ11>Ta Tax, ,!I;BHmemu 1 ,n;eHemHI>I X c p e,n;cTB, H 3 M eHeHHH KaIIHTaJia
ct>opM
88
200 py6nei4
3a Ka~,n;yro <l>opMy TaK OH illTpa<l> 3 a OII03,D;a H H e c OTq eTH OCT bIO (CT. 1 26 HK P <I> )
I'JiaB6yx · N2 5, MapT 2015 rop;a
G
nOffCHEHMEKSAnAHCY M OT4ETY 0 <l>MHAHCOBblX PE3YnbTATAX 1. 1. Hamt4He 1-1 ABH>KeHHe HeMaTep1-1a11bHb1x aKrneoe Ha1-1MeH0BaH1-1e
KoA
nepHOA
< ... >
Ha Ha4ano roAa
Ha KOHe4 nepHOAa
noKa3aTem1
HeMaTepHallbHble aKTHBbl -
5100
3a 20 14 r.
nepeoHa-
HaKon11eHHasi aMop-
nepeoHa-
HaKon11eHHasi aMop-
4a11bHasi
4allbHasi
rn3a41-1si 1-1 y6b1TKH
CTOl110l"Q._ -
rn3a41-1si 1-1 y6b1TKH n,;:. ,..••eHeHHff
CTOHMOCTb
OT 06ec4eHeHHff
205
(20)
300
(29)
0
ecero
nOHCHEHMEKSAnAHCY M OT4ETY 0 <l>MHAHCOBblX PE3YnbTATAX 2.1. HaJ1"14He "1 ABH>KeHHe OCHOBHblX cpeACTB Ha1-1MeHoeaH1-1e
Ko A
nepHOA
< ... >
Ha Ha4ano roAa
Ha KOHe4 nep1-10Aa
noKa3aTe11si
-
nepeoHa-
HaKon11eHHasi
nepeoHa-
HaKonneHHasi aMop-
4a11bHasi
aMoprn3a41-1si
4allbHasi
rn3a41-1si 1-1 y6b1TKH
CTOHMOCTb
OT 06ec4eHeHHff
3260
(1105)
CT'"' ........... "- ....
5200
OcHOBHb1e
3a 20 14 r. -
1780
(455)
cpeACTBa
EcTb MHemre, qTo ITO CTpOKe
1110 6aJiaHca MOJKHO OTpaJKaTb He3aBep-
meHHbie BJIOJKeHHH B HeMaTepHaJibHbie aKTHBbI, KOTOpbie OTpaJKaIOTCH Ha cqeTe
08.
EcJIH B BameH: yqeTHOH ITOJIHTHKe ITO 6yxyqeTy 3aKpeITJieHa
TaKaH B03MOJKHOCTb, TO ITpHBep;eHHOe COOTHOIIIeHHe MeJKp;y 6aJiaHCOM H ITOHCHeHHHMH BbIIIOJIHHTbCH He 6yp;eT.
B
B 3TOM HHqero
cTpamHoro HeT.
ITOHCHHTeJibHOH 3aIIHCKe MOJKHO ofrbHCHHTb npHqHHY pacxoJKp;eHHH.
To JKe caMoe c He3aBepmeHHbIMH KarrBJIOJKeHHHMH (cTpoKa
31 Mapra
1150) •
Mem,n;y <l>opMaMH o~eTHOCTH eCTb
IIOCJie,D;HHH ,D;eHb, Korp;a Hap;o cp;aTb 6yxraJITepcKyro oTqeTHOCTb 3a 2014 rop; B HHCIIe1ni;mo H cBoe oT,n;eJieHHe PoccTaTa
Ha ca:ihe g l avbukh.ru B HOBOR mHBoiir CTaTbe. 0Ha CaMa IIOKameT BaM, KaKHe CTpOKH IIpOBepHTb H cpaBHHBaTb COOTHOWeHHM
89
BaJiaHc
'2014
~ec.aTh KOHCYJII>Tau;Hii
06 ycTaBHOM KaIIHTaJie, ,r:t;HBH,r:t;eH,r:t;ax, y61>ITKax, ,r:t;e6HTOpKe H Kpe,r:t;HTOpKe
0
Ha KOHen;
2014
ro,LJ;a y"'lpe,LJ;HTeJin
He IIOJIHOCTblO OIIJiaTHJIH ycTaBHbIH
IloKa TOJibKO Ha B03MOJKHOCTb BbIIIJiaTbI ,ll;HBH,D;eH,D;OB (rr. 1 CT. 29 <I>e,zi;e -
8
1998
xaIIHTaJI KOMIIaHHH. Kaxyro cyMMY
p aJibHOro 3aKoHa OT
OTpa~aTb B CTpOKe
M 14-<I>3 ) . ,n:pyroe ,zi;eno, eCJIH no HToraM
1310
«YCTaBHbIH
2015
xa11nTaJI» 6aJiaHca?
<PeBpaJI.H
r.
ro,zi;a 'IHCTbie aKTHBbI TaK H He yBeJIH-
'IaTC.H. Tor,zi;a
ooo o6.H3aHo rrpHH.HTb peme-
Bero CYMMY ycTaBHoro Kainuana, 3a<i>HK-
HHe 06 yMeHbmemrn ycTaBHoro KarrHTaJia
cHpoBaHHYIO B yqpe,zi;HTeJibHblX ,ll;OK)7MeH-
HJili 0 JIHKBH,D;aD;HH.
Tax . .D:mi CTpOKH
1310
6anaHca He Bam-
"'ll T06bI rrpHH.HTb
pemeHHe, y KOMIIaHHH eCTb meCTb MeC.HD;eB
2015 ro,zi;a (rr.
4 CT. 90 rK P<I>,
HO , IIOJIHOCTbIO OIIJiaqeH ycTaBHbIH KaIIH-
c OKOH'IaHH.H
TaJI HJIH HeT. 3a,zi;oJIJKeHHOCTb yqpe,D;liTeJieH
II. 4 CT. 3 0 3aKOHa M 14-<1>3 ) .
oTpamaroT B rpyrrrre cTaTe:li
1230 «.D:e6H-
e
TopcKaH 3 a,zi;OJIJKeHHOCTb» .
e
TaKoe
KoMIIaHHIO aaperncTpHpOBaJIH
2014 ro,LJ;a. HymHo 6aJiaHc aa 2014 ro,LJ;?
B ,LJ;exa6pe KoMIIaHHH XO"'leT IIOKpbITb y6bIT·
BaTb
JIH c,LJ;a-
KH 11pomJiblX JieT aa C"'leT ,ll;06aBO"'I·
Horo xaIIHTaJia, c<l>opMHpoBaHHoro B
2014 ro,LJ;y B
peayJihTaTe 11epeon;eHKH
ocHOBHbIX cpe,ll;CTB. MomHo JIH Tax
H eT, He HYJKHO . .D:n.H KOMIIaHHH, rocy,zi;apcTBeHHa.H perHCTpan;H.H KOTOpo:M: rrpomJia IIOCJie
30 ceHT.H6p .H,
rrepBbIM OT'IeT-
HblM ro,zi;oM .HBJI.HeTC.H rrepHO,lJ; c ,zi;aTbI p e rH-
IIOCTYilHTb?
CTpan;mr no
31 ,zi;eKa6p.H cne,zi;yrom;e ro ro,zi;a
HeT, HeJib3.H. 3a cqeT ,zi;o6aBoqHoro KarrH-
('I. 3 CT. 1 5 3aKoHa M 4 0 2 -<1> 3). BrrepBbie
TaJia, c<PopMHpoBaHHoro rrpH ,zi;oon;eH-
6anaHc Ha,zi;o 6y,zi;eT c,zi;aTb 3a
2015 ro,zi; .
Ke OCHOBHOro cpe ,zi;CTBa, MOJKHO CIIliCaTb TOJibKO cyMMbI IIOCJie,D;yIOID;HX ero yn;eHOK (rr. 1 5 IIBY 6'01 ) . T a K C'IHTaIOT H 'IHHOBH HKH (rrHCbMO MHH<i>HHa PoccHH OT
2000 r.
e
21 HIOJI.H
M 04 -0 2 -0 5'2 ).
e
OpraHnaan;nx B
2014 ro,LJ;y IIOJiy-
"'IHJia ,ll;HBH,ll;eH,ll;bl. ,[l;o"'IepHHH KOMIIaHHH KaK HaJIOrOBbIH areHT y,LJ;epmaJia c HHX HaJior Ha IIpH6bIJib. cyMMe -
Ilo HTOraM
2014 rO,LJ;a 000
BIIep-
Bbie IlOJIY"'!HJIO y6bITOK, a paaMep
B
KaKOH
c HaJioroM HJIH 6ea -
OTpa-
maTh ,ll;OXO,ll; B OT"'leTe 0 <l>HHaHCOBblX peayJibTaTax?
"'IHCTbIX aKTHBOB CTaJI MeHbme BeJIH"'IHHbl ycTaBHoro xaIIHTaJia. Ha "'ITO
.D:HBH,D;eH,D;bl Ha,zi;o OTpa3HTb B CTpO-
aTO BJIH.fieT?
Ke
90
2310
«.D:OXO,ll;bl OT yqaCTH.H B ,zi;pyrHX
0
PA3'b.HCH.HET l1TOPb IIIYJibrA pe,IJ;aKTOp rJiaBHOH KHHI'H rop;a -
~15rop;a
G
3KCIIepT :mypHaJia «rJiaB6yx», me<l>crrpaBO'IHHKa «ro,IJ;OBOH OT'leT '2014».
Pa6oTaeT B c<l>epe 6yxY'!eTa H HanorOB c 1992 rop;a. BhIJI HaJioroBbIM HHCIIeKTOpOM, rJiaBHhIM 6yxraJITepoM, HaJIOrOBhIM IOpHCTOM, ay,IJ;HTOpOM. PyKOBO,IJ;HJI rrop;pa3p;eJieHHeM BHYTpeHHero ayp;HTa B KpyrrHbIX ToproBo-rrpoH3BO,IJ;CTBeHHbIX KOMIIaHHHX.
G
opraHH3aIJ;HSIX» 3a BbPieTOM HaJiora Ha rrpH6bIJib . TaK peKoMeH,n;yeT MHH<i>HH PoccHH (rrHCbMO OT
19 ,n;eRa6pSI 2006
r.
M 07-05 -06'302 ).
G
Ha KOHen; 2014 rop;a y opraHHaaD;HH eCTb ,IJ;OJir nepep; KOHTpareHTOM aa YCJiyrH, a y Hero eCTb BCTpe"llHbIH p;oJir, HO aa TOBapbI. MomHo JIH p;oJirH B 6aJiaHce IIOKaaaTb CBepHYTO?
KoMnaHHH B 2014 rop;y npep;ocTaBHJia cnoeii p;oqepHeii opraHuaau;uu
HeT, HeJib3SI. ,Il;e6HTopcRyro H Kpe,n;HTOp-
6ecnpon;eHTHbIH aaeM Ha O,IJ;HH rop;. Ilo KaKoii cTpoKe 6aJiauca ero uymHo oTpamaTb?
oT,n;eJibHO.
Ilo CTpOKe
1230
«,Il;e6HTOpCKaSI sa,n;oJI-
JKeHHOCTb» . BKJIIOt:J:aTb 6ecrrpou;eHTHbie
1170 «<l>HHaH1240 «<l>HHaHCO-
sa:liMhl B rpyrrITbl CTaT eH COBbie BJIOJKeHHSI» HJIH
CKYIO sa,n;oJimeHHOCTb Ha,n;o IIOKa3bIBaTb
B
6yxraJITepcKoli OTt:J:eTHOCTH
He ,ll;OIIYCKaeTC.H 3at:J:eT Mem,n;y CTaTbHMH aKTHBOB H rraCCHBOa ( II.
34 IIBY 4'99 ) .
0
IIponop;HTb JIH HHBeHTapuaau;uio nepep; COCTaBJieHHeM ro,IJ;OBOH
OT"ll0THOCTH?
Bbie BJIOJKeHHH (sa HCKJIIO'IeHHeM ,n;eHe.iKHblX 3KBHBaJieHTOB)» HeJib3SI. Be,n;h TaKHe saliMhl He IIpHHOCSIT ,n;oxo,n;oB .
A
3Hat:J:HT,
He .HBJI.HIOTC.H <i>HHaHCOBbIMH BJIO.iKeHH.HMH (rr.
2 IIBY 19/02) .
,Il;a, IIpoao,n;HTb. liHBeHTapH3aD;HIO ,Zl;OJIJKHbl emero,n;Ho IIpOBO,ll;HTb ace opramrna:u;HH He3aBHCHMO OT opraHH3aIJ;HOHHO-rrpaaoBOH <PopMbI H rrpHMeHSieMoro HaJioroBoro pemHMa (t:J:. II.
8
KoMnaHua c 2014 rop;a npuMeHHeT ynpom;eHKY H Bep;eT KHHry ,IJ;OXO,IJ;OB H KHHry pacxop;on. Hap;o JIH cp;anaTb B HHCIIeKn;HIO 6aJiaHC H p;pyryio 6yxraJITepcKyIO OT"lleTHOCTb aa 2014 rop;?
1 CT. 11 3aKoHa M 402-ct> 3 ,
38 IIBY 4'99 ) . lfcKJIIOt:J:eHHe -
HHaeHTapH-
3aIJ;HSI OCHOBHbIX cpe,n;CTB. Ee MO.iKHO IIpOBO,ll;HTb o,n;HH pas B TPH ro,n;a. 0TaeTCTBeHHOCTH 3a HeIIpOBe,n;eHHe HHBeHTapH3aIJ;HH HeT, HO OHa Hy.iKHa, 'IT06bI COCTaaHTb ,ll;OCTOBepHYIO OTt:J:eTHOCTb.
,Il;a, Ha,n;o. BecTH 6yxyt:J:eT H c,n;aBaTb 6yxraJITepCKYIO OTt:J:eTHOCTb B HaJioroBYIO HHCIIeKn;HIO ,n;oJIJKHbI ace opraHHsau;HH, aKJIIO'IaSI Te, KOTOpbie IIpHMeHSIIOT yrrpoiu;eHKY ro s aKoHa OT IIO,ll;II.
(q.
1 CT.
~ HymHo JIH BMecTe c 6aJiaHCOM cp;aTb B H<l>HC npHKa3 06 yqeTHOH IIOJIHTHKe?
6 <l>e,n;epaJibHO-
6 ,n;eKa6p.H 2011
5 II. 1 CT . 23 HK P ct>).
r.
M 40 2-ct> 3 ,
HeT, He HY.iKHO. Y t:J:eTHa SI IIOJIHTHKa He Bxo,ll;HT a COCTaB 6yxraJITepCKOH OTt:J:e THOCTH.
91
BaJiaHc '2014 "llTO HaM 6y,n;eT, eCJIH ...
M1>1
He co3,n;aJIH pe3epn
110,11;
JIHKBH,IJ;a~HIO
H ,n;eMOHTa*
OCHOBHl>IX cpe,II;CTB qeM pHcKyeTe: 3a nepuoo oo 1 si1-rnapsi 2015 2ooa .Mo2ym 0011,a11,ucAum'b HM02 11,a u.My~ecmeo, a e me'Ky~e.M 2ooy owmpafjjoeam'b 11,a 10 000 py6. Ba>t<HaR AeTanb
C 2015
CyMMY pe3epea no,q
ce P<I> IIOJIBHJiaCb BbirO.n;HaJI
ro.n;a B HanoroBOM Ko.n;eK-
10 000 py6.
(II. 1 CT. 120 HK P<l> ).
IIoaToMy 6e3orracHee oTpa3HTb
11HKeH,qa1..1 Ht0 Mo>+<Ho
HOpMa, KOTopaJI ocBo6om.n;aeT
oi.:i;eHO"tlHOe o6JI3aTeJibCTBO, BKJIIO-
no,qTeep,qHTb CMeTOH
OT Hanora Ha HMYTIJ,eCTBO on;e-
"tlHB ero B CTOHMOCTb OCHOBHbIX
npe,qcTOflll.IHX pac-
HO"tlHbie o6JI3aTeJibCTBa, BXO,D;JI-
cpe.n;CTB (rr. 8 IIBY 8'2010).
xo,qoe HllH 3aK/ll04e-
ID;He B CTOHMOCTb OCHOBHOro cpe.n;-
HHeM 3KcnepTa.
CTBa (rr. 3 CT. 375 HK P<I> ). Bo3HHK
IIpoBo.n;Ka TaKaJI:
,D, EEiET 08 KPE ,D,IH 96
BOrrpoc: KTO .n;onmeH ciJopMHpOBaTb 3TH o6JI3aTeJibCTBa H "tlTO
npH3HaHO /IHKBHAal..lHOHHOe o6fl3aTellbCTBO.
6y.n;eT, ecnH aToro He .n;enaTb? .Il:JIJI 60JibillHHCTBa OCHOBHbIX
EcnH KOMIIaHHJI rrpHo6pena
cpe.n;cTB TaKOH pe3epB C03,D;aBaTb
HJIH C03,D;aJia HMyin;ecTBO
He Ha.n;o. Ero o6JI3aHbI ciJopMHpo-
.n;o
BaTb KOMIIaHHH, KOTOpbie B CHJIY
MOmHO C03,D;aTb B
crren;HcPHKH .n;eJITeJibHOCTH .n;onm-
3To MOmHO c.n;enaTb Ha OCHO-
Hbl rrpOBO,ll;HTb rrpHpo.n;ooxpaHHble
BaHHH rro.n;rrYHKTa «a » IIYHK-
MeporrpHJITHJI, CBJI3aHHbie c 3KC-
Ta 23 IIBY 8'2010. IIpoBo.n;Ka MomeT
IIJiyaTa:c.:i;Heii OCHOBHbIX cpe.n;CTB,
6bITb TaKaJI:
a TaKme .n;eMOHTHpoBaTb H JIHKBH,D;HpOBaTb HX no OKOHqaHHH 3KCIIJiyaTaD;HH (rr. 5 IIBY 8'2010). HarrpHMep, co3.n;aTh pe3epB Ha.n;o
2015
ro.n;a, pe3epB Bee paBHO
2015
ro.n;y.
,D, EEiET 91 cy6c4eT « n po4He pacxo,qbl » KPE ,D,IH 96
1
npH3HaHO /IHKBHAal..lHOHHOe o6fl3aTellbCTBO.
rrpH CTpOHTeJibCTBe CKBamHHbl (CT. 20, 26 3aKOHa P<I> OT paJIJI
1992
21
<PeB-
r. N2 2395-1).
BenH"tIHHy 01.:i;eHo-ciHoro o6JI3aTeJibCTBa Ha.n;o IIO,ll;TBep.n;HTb .n;oKyMeHTaJibHO (rr. 5 IIBY 8'2010) .
EcnH Barna KOMrraHHJI HMeeT rro.n;o6Hhle OCHOBHbie cpe.n;-
K
CTBa, TO HaJIOrOBHKH MOryT pac-
pacxo.n;oB HJIH 3aKnro-cieHHeM
n;eHHTb OTCYTCTBHe pe3epBa
aKcrrepTa •
rrpHMepy, cMeToii rrpe.n;cTOJIID;HX
KaK rpy6oe HapymeHHe rrpaBHJI yqeTa .n;oxo.n;oB H pacxo.n;oB .
A
3a
3TO rrpe.n;ycMOTpeH mTpa<P B cyMMe
92
HrOPh IllYJihrA,
ilKCIIepT .mypHaJia «rJiaB6yx»
BaJiaHc '2014 IIpoBepnTe ce6H
B1>1 cocTaBnTe 6e3omu6oqH1>1H 6aJiaHc
3a 2014 ro,u; c rrepBoro pa3a?
I
B 2014 ro,D;y opramrnau;nSI c<PopMHpOBa.Jia B 6yxyqeTe ,D;o6aBoqHbIH KanHTaJI 3a cqeT nepeou;eHKH ocHOBHI>IX cpe,D;CTB. MomHo JIH HanpaBHTb ,Z1;06aBoqHD1ii KaTIHTaJI Ha IlOKpbITHe y6nITKOB npomJibIX JieT?
0
A. J{a, MO:>IC'HO.
Q
B. Mo:>ICHO,
0
2
HO
mo.nib'IW no p eweHu10 co6paHUR yi.tacmHUK06.
B. Hem, 1te.n'b3R.
2014 ro,D;y npe,D;ocTaBHJia ,n;o-crepHeli opraHH3aD;HH 6ecnpou;eHTHbIH 3aeM. B KaKoli cTpoKe 6anaHca ero oTpamaTn?
KoMnaHHSI B
Q
A. B omoe.n'bHOii cmpoKe 2pynn'bt cmameii 12 30 «/{e6umopcKasi 3aOOJ1,:>1Ce1l1lOCm'b».
Q Q
B. B 2pynne cmameu 1170 «<PuHaHc06'bte 6R0:>1CeHUR». B. B 2pynne cmameu 1240 «<PuHaHc0611te 6R0:>1Ce1lUR (3a ucKR'I01leHueM oeHe:>ICH'btX 3K6U6Me1tmo6)».
KoMrraHHH B HaqaJie
2014 ro,D;a IIOCTaBHJia Ha y-qeT OCHOBHOe cpe,D;CTBO,
B CTOHMOCTb KOTOporo BXO,ll;HT ou;eHoqHoe o6H3aTeJibCTBO. HymHO JIH yqHTbIBaTb ero rrpH pac-creTe HaJiora Ha HMyiu;ecTBo?
0 0
Q
A. J{a, 1lY:>IC1lO. B. J{o 31oeKa6psi201420oa1lY:>IC1lO, a c 2015 20oa Hem.
B. H em , He HY:>ICHO.
Ha CKOJlbKO rrpou;eHTOB ,ll;OJimHa 6nITb HCKameHa CTpOKa 6yxraJITepCKOH oTqeTHOCTH, 1IT06bI HaJiorOBHKH BIIpaBe 6nIJIH omTpa<l>oBaTb ,ll;HpeKTOpa KOMilaHHH Ha
Q Q
Q
3000 py6.?
A. Ha 15 npo'l{e1lm06. B. Ha 5 npo'l{eHmo6.
B. 10 npo'l{e1lm06.
93
BaJiaHC
'2014 IlpOBepbTe ce6x
1Ipaeu:JI1>H1>1e OTBeT1>1
1- B
3a C'leT .n;o6aBO'IHOI'O Karrn:TaJia, c<l:>opMHpOBaHHOI'O npH .n;oo:u;eHKe OCHOBHOI'O cpe;:r,CTBa, MOmHO CilHCaTb TOJibKO CJMMbI IlOCJie.n;yrom,Hx ero yn;eHOK (n. 15 IIBY 6'01). TaK C'lHTaIOT H 'IHHOBHHKH (nHCbMO MirnqmHa PoccHH OT
2-A
21
HIOJIH
2000
r. M 04-02-05'2).-+ 90
B OT)l;eJibHOH CTpOKe rpynnbl CTaTeH
1230 «,Ue6HTOpCKaH
3a)l;OJimeH-
HOCTb». BKJIIO'laTb 6ecnpon;eHTHbie 3aHMbl B rpynnbl CTaTeH <«l>HHaHCOBbre BJIOmeHHH» HJIH
1240
1170
«<l>HHaHCOBbie BJiomeHHH
(3a HCKJIIO'leHHeM .n;eHemHhlx 3KBHBaJieHTOB)» HeJih3H. Be.n;h TaKne 3aHMbI He npHHOCHT .n;oxo.n;oa.
A
3Ha'IHT, He HBJIHIOTCH <PnnancOBbIMH
BJiomeHHHMli (n. 2 IIBY 19'02).-+ 91
S- B c
1 HHBapH 2015
ro.n;a .n;eHCTByeT HOpMa, KOTOpaH OCB06om.n;aeT
OT HaJiora Ha HMym,eCTBO o:u;eHO'IHbie o6H3aTeJibCTBa, yBeJIH'lHBaIO:m,He
CTOHMOCTb OCHOBHOI'O cpe.n;cTBa (n. 3 CT. 3 7 5 HK P<I>) .-+ 92
•- B
3a HCKameHHe JII06oli CTpOKH JII06o:ft 6yxranTepCKOH <l>opMbl Ha
10 npo-
:u;eHTOB HJIH 60Jibille HaJIOI'OB:HKH BnpaBe omTpa<l:>oBaTb .n;npeKTOpa KOMilaHHH Ha
2000-3000
py6. (CT. 15.11 KoAII P<I> ) . >82
KHMmHaa rroJIKa
roAOBOH OT'leT
'2014
C1wpee crremHTe Kyrm:Tb KHHry ro,D,a - «I'O,D,OBOH oTqeT '2014». 3To YHHKaJibHbIH cnpaBOqHHK, c KOTOpbIM Bbl 6bICTpO H 6ea omH60K no,D,rOTOBHTe H C,D,a,ZJ,HTe BCIO rO,ZJ,OByIO OTqeTHOCTb - 6yxraJITepCKyro, HaJioroByro H no CTpaXOBbIM B3HOCaM. 800 CTpaHH~ noJie3HOro TeKcTa, HH o,D,Horo TeopeTH'IecKoro paccyjK,ZJ,eHHH, ncqeprrbrnaroIIJ,aH HHcl>opM~HH 060 Bcex H3MeHeHHsrx, KOTOpbie HYjKHO y'IHThlBaTb rrpH c,D,aqe OT'IeTHocrn aa 2014 ro,D,. ABTopaM MOjKHO .u;oBepHTb - aTo Be,D,~He crre~aJIHCTbI MnHcl>HHa PoccHH H <I> CC P<I> , aKcrrepTbI jKypHaJia «I'Jia:s6yx» H BCC «CHcTeMa I'JiaB6yx». Ilo.u;apoK BceM rroKyrraTeJIHM - 25 rroJie3HbIX aaKJia,ZJ,oK. I\ajK,ZJ,aH H3 mu - y.u;o6Hax mnapraJIKa no aanoJIHeHHIO H c_u;aqe KOHKpeTHOH cl>opMbI oTqeTHOCTH. Il;eHa noKa qTo 913 py6JieH. KyIIBTb MOjKHO no TeJiecl>oHaM: 8 (800) 555-66-00, 3BOHOK 6ec1maTHbIH
8 (495) 785-01-13
94
rop;a
MHHHMYM Ha,n;o xpaHMTb .n;oeyMeHThI no pacxo,n;aM Ha o6yqeHHe COTpy,!1;Hl1:Ka > 100
Borrpocb1 «3aprrJiaTa COTPYAHHKOB H3 ApMeHHH, BeJiopyccHH H KasaxcTaHa Terrepb o6JiaraeTCH B3HOCaMH B <l>CC H MeACTpax»--)- 99 JIIOBOBh KOTOBA, 3aMeCTHTem;, ,ll;HpeKTOpa ,II;errapTaMeHTa pa3BHTHSI
con;HaJI1>Horo CTpaxoBaHHSI MHHTpy,n;a PoccHH
Jlyqmnli Borrpoc HOMepa 0 TOM,
BHeCTH ,n;eHbI'H B ycTaBHbIH KaIIHTaJI
"<ITO ,n;eJiaTb c pe3yJinTaTaMH crreu;ou;eHKH - >102
MOmHO H HaJIH"<!HbIMH --> 98
llo"<IeMy B I'O.ZI;OBOH ,n;eKJiapau;HH
11
6hlCTpbIX KOHCYJinTau;nli
no rrpH6bIJIH He HymHbl aBaHChl
0 pacxo.n;ax, OT"<IeTHOCTH, H,ll;<I>JI
I
H B3Hocax
KBapTaJia
>96
>100
95
BorrpochI H OTBeThI IIo BaIIIHM rrHChMaM
0 ,rt;eKJiapan;HH no HaJiory Ha rrpH6LIJih, B3HOcax, H~<l>JI u pacqeTax HaJIU"IJHbIMU B r o,n;oBoil ,n;eKnapan;:u:u n o np:u61>1JI:u He HYiKHO n oKa3LIBaTL aBaH c1>1 I KBapTana •
B 2014 w()y n.namUJLu a6aHCbt no Ha.JWZY Ha npu6btJtb no umOZa.M, 1C6apmaJLa. B IV 1C6apma:rie 6btpyL(,1Ca 3a npeabtOyUtiUe ttembtpe 1C6apmaJLa npe6blCUJLa JLUMUm 6 10000000 py6. Tenepb .Mbt aoJLJ/CHbt n.namumb a6aHCbt eJ/Ce.MeCRttHO. Ka1C 6 ae1C.llapaUiUU 3a 2014 zoa ompa3Umb a6aHC06bte n.nameJ/CU Ha I 1C6apmaJL 2015 zoaa u 1Ca1C nocttumamb ux cy.M.My? TAThJIHA ITOIIOBA , rJI. 6yxra.rrTep (r. MocKBa)
B
ro,n;oso:H ,n;e1mapa:u;HH He Ha,n;o rroKa3hlBaTb asaHCbI
I
KBapTaJia. 8To
KacaeTCH He TOJibKO Barne:H KOMIIaHHH, HO H BCex ,n;pyrHx HaJIOI'OIIJiaTeJibI.IJ;HKOB (rr. 5.11 IlopH,n;Ka, YTB. rrpHKasoM <l>HC PoccHH OT
26 HoH6-
pH 2014 r. M MMB-7-3'600). CYMMY emeMeCH'lHbIX asaHCOBbIX rrJiaTeme:H Ha TeKyrn;H:H KBapTaJI HymHo OTpamaTb B ,n;eKJiapa:u;m1 sa npe,n;b1,n;yrn;:a:H
290-3 10 JIHCTa 02. Ho B ro,n;oso:H ,n;eKJiapa:u;:a:a 3TH cTpoqKH sanoJIHHTb He Tpe6yeTcH. IlJiaTem:a I KBapTana HymHO OTpa3HTb B ,n;eKJiapa:u;:a:a 3a 9 MeCHIJ;eB no CTpOKaM 320- 340 JIHCTa 02. Y sac B 3TOH ,n;eKJiapan;HH emeMecHqHhlX asaHCOB HeT. TeM He MeHee no,n;aBaTb YTO'lHeHKY He Ha,n;o, Be)l;b Ha MOMeHT c,n;aq:a ,n;eKJiapa:a;HH y KOMOT'leTHbIH nepHo,n; no CTpoKaM
naHHH ern;e He 6bIJIO o6H3aHHOCTH nJiaTHTb aBaHChl pas B MeCHII;.
BI
KBapTaJie pasMep asaHcoB ,n;oJimeH 6hlTb paBeH emeMecHqHbIM
asaHCOBbIM nJiaTemaM sa IV KBapTaJI npe,n;h1,n;yrn;ero ro,n;a. Ha IV KBapTaJI KOMIIaHHH BeJIH'lHHY emeMecHqHbIX aBaHCOBbIX nJiaTeme:H He paCC'lHTbIBaJia. Ho ee MOmHo noc'lHTaTb ce:H'lac. EmeMeCH'lHhIH asaHc IV KBapTaJia paBeH
1/3 pa3HHIJ;hl Mem,n;y aBaHCOM, paccqHTaHHbIM no HTOI'aM
9 MeCHD;eB, H aBaHCOM no HTOI'aM noJiyI'O,ll;HH (n. 2 CT.
286 HK P<I> ). Hcxo,n;H
:as HHX :a Ha,n;o pacc'lHTaTb pasMep emeMeCH'lHhIX aBaHcoB I KBapTaJia. EKATEPliHA EECCOHOBA , aKcrrepT mypHaJia «I'JiaB6yx»
96
I'JiaB6yx · N2 5, MapT 2015 rop;a
HaJior 3a no)J.pa3)J.eJieHH.H c pa3HLIMH Knn 11 OKTMO nepe'IHCJl.HHTe pa3HLIMH nJiaTe.>KKaMH
•
Y 1COMna1-lUU ecmb 1-leC1COJLb1CO o6oco6JLe1-l1-lblX noapa3aeJLe1-lUU.
Bee 01-lU 1-laxooRmCR B 001-lOM Myl-luu,unaJLbl-lOM o6pa30Ba1-luu u cmoRm 1-la y>ieme 6 mou JICe U1-lcne1CU,UU, "L(,mO u 20JL061-lOU o<}Juc. Hoy 1CaJ1Cao20 noapa3aeJLe1-lUR CBOU KIIII u OKTMO. Ka1C 1-laM nJLamumb H,l{(JJJI c OOXOOOB compya1-lu1C0B - 001-lou o6U{eii nJLameJ1C1e0u UJLU pa31-lbtMU no 1CaJ1CaoMy noapa30eJLe1-lU10? EJIEHA ArA<I>OHOBA , 6yxra11Tep (r. B1mH6HHO qYKOTCKoro AO)
Ilepe"<I11CJI.HTh H)J;<I:>JI HYJKHO pa3HhIMll 1rnaTemKaM11. ,Il;JI.a opraHH3ari;:ail,
y KOTOphIX ecTh o6oco6JieHHhle rro.u;pa3,n;eJieHH.a, .u;eil-
CTByeT oco6hrn IIOp.H.ZI;OK yrrJiaThl H,ll;<I:>JI.
c ,l.l;OXO,l.l;OB, IIOJIY"'!eHHbIX COTPY.ZI;Hll-
KaMH rro.u;pa3,n;eJieHH.H, H)J;<I:>JI HYJKHO rrepe'IHCJIMTb B HHCIIeK:a;HIO, B KOTOpoil 3aper11cTpHpOBaHO 3TO rro.u;pa3,n;eJieHHe (a63. 3 II. 7 CT. 226 HK P<I:> ).
B
IIJiaTeJKKe Ha,n;o B TOM "'IHCJie OTpa3HTb KO,l.I; OKTMO MYHHD;HIIaJibHOro
o6pa30BaH11sr, B 610.u;meT KOToporo rrepe'IllCJI.HeTc.H HaJior, 11 KIIII rro.u;p a3,n;eJI eHH.H.
y
BaillHX rro.u;pa3,n;eJieHHll pa3Hhie KIIII H OKTMO. IloaTOMY IIJiaTeJKKH
Ha,n;o <l>opMMpoBaTh no Kam,n;oMy 113 HMX. 3To rro,n;TBepm.u;aeT M11HqmH Pocc1111 (rrHChMO OT
3 HIOJIH 2009 r.
M 03-04-06-01/153).
KMPMJIJI KOTOB , COBeTHHK rocyp;apCTBeHHOR rpa-'Kp;aHCKOH c11y-'K6b1 P<f> 2 -ro KJ"Iacca
HJ Mua11crepcTBa TPYAa couna.rn.aoii JamnThl PoccuiicKoii lf>eAepauuu
11
OT acew .uyum I103.Upaamuo c MelK.uyHapO.UHhrM lKeHCKHM .D;HeM! I1MeHHo aarna KpacoTa H .uo6poTa .uenaIOT MHp rrpeKpacHhIM, a aarn11 yJ!bT6KH B.D:OXHOBJUIIOT Ha 110,n:BHTH! Ha sac JJelKHT Ba)!(Hal! 3a.uaqa se.n:emui 6yxrainepIDt, 11 Bbl yc11e1IIH0 c tte!O cnpasllileTech. TaK nyCTb 11 .uanhrne [JQJJROBO.D:Hble cl>11ttaHCOBble ITOTOKH TeKyT B Baum KOMITaHl111 11 pacTeT 6narococTOl!Hl1e COTpY.UHHKOB, KaK cero,1uuullHee, TaK 11 6y.uyll.\ee -
nettc110HHoe.
)KeJiaIO BaM C'!aCThl! 11 6naronOJIY'111l1 11, KOHe'IHO, Jll06B11 !
AH1weii IIY)J;OB, CTaTC- CeKpeTapb, 3aMeCTJ1TeJJb MJ1Hl1CTpa
G
BonpocbI H OTBeTbI IIo BaIIIHM IIHCbMaM
BHeCTH ,ri;eHLrH B ycTaBH1>1:H KanHTaJI MOJKHO H HaJIH'l!HLIMH
•
Haw yl.(,peaumeJT,b -
</Ju3ul.(,ecJCoe J1,UlftO -
xol.(,em nozacumb ceoii
ao.nz no 6JC.naay 6 ycma61iblU JCanuma.n na.nUl.(,liblMU. Bnpaee .nu Mbl npunRmb y nezo aenbzu no npuxoanuJCy? Kaccoeozo annapama
e naw,eu JCOMnanuu nem. OJihrA MAPKEJIOBA , 6yxrarrTep (r. O,n;mrn;oBo MocKoBcKoli o6JI.)
,II;a, BrrpaBe. IIocKOJihKY Barn yqpe,zi;:~neJib -
100 000
B
cpH3JrcrecKoe JIH:a;o, JIHMHT
py6. co6mo,zi;aTh TOJKe He HYJKHO.
B
3aKoHo,n;aTeJihCTBe HeT
3anpeTa Ha onJiaTy ycTaBHOro KaIIHTaJia HaJIH'IHbIMH. 8TO KacaeTCH H aKD;HOHepHbIX o6i:u;ecTB (<l>e,zi;epaJibHblH 3aKOH OT
Ni 208-<t>3), H 000 (<l>e,zi;epaJibHbIH 3aKOH OT
8
26
cpeBpaJIH
,zi;eKa6pH
1998 r.
1995
r.
Ni 14-<t>3).
licnOJib30BaTb KKT' rrpHHHMaH HaJIH'IHbie OT yqpe,n;HTeJIH, He Tpe6yeTCH. Be,zi;b KaCCOByIO TeXH1rny npHMeHHIOT TOJibKO npH rrpo,zi;aJKe TOBapoB,
BbIIIOJIHeHHH pa6oT HJIH OKa3aHHH ycnyr (CT. 2 <l>e,zi;epaJibHOro 3a:KOHa OT
22
MaH
2003
r. Ni 54-<t>3).
MAPHHA TOMHJIHHA , 3KCIIepT ;KypHaJia «rJiaB6yx»
Y.ri;epJKHBaliTe
H)1;«1>JI c apeH,ri;Ho:H nJiaTLI,
KOTopyro nepe'l!HCJIHeTe rpaJK,ri;aHHHY
•
Apeni}yeM noMell4enue y </Ju3ul.(,eCJCOZO .nulfta, JComopoe ne RBJ1,J1,emcR
npeanpunUMamMeM. MoJ1Cno .nu 61CJlJOl.(,Umb
e aozoeop yc.noeue o moM,
'lmo apenaoaame.nb caM n.namum HJ{<PJI c apenanoii n.nambt? OKCAHA .IJ:Y POBA , rJI. 6yxraJITep (r. TBepb)
,Il;aJKe eCJIH BKJIIO'IHTb B ,zi;oroBop TaKoe ycJIOBHe, OHO Bee paBHO 6y,zi;eT HH'ITOJKHhIM. Bb1 B nro6oM cJiyqae ,zi;oJIJKHhI caMH y,zi;epJKHBaTh H,II;<t>JI c apeH)l;HOH IIJiaTbl H nepe'IHCJIHTb ero B 6IO)l;JKeT.
B
,zi;aHHOH CHTya:a;HH KOMnaHHH HBJIJieTCH ,ll;JIJI apeH)l;O,D;aTeJIH HaJIO-
roBbIM areHTOM no H,II;<t>JI (n. 1 H 2 CT. 226 HK P<t> ).
li
OHa He BnpaBe
nepeKJia)l;hIBaTh o6H3aHHOCTb no ynnaTe HaJiora Ha Toro, KTO nonyqaeT ,zi;oxo)l;. 8To IIOATBep:m,zi;aer IIHCbMO M1rncpHHa PoccHH OT
29 arrpeJIH 2011 r.
N2 03-04-05'3-314 . KHPHJIJI KOTOB , COBeTHHK rocy,n;apCTBeHHOH rpa;Kp;aHCKOH CJiym6w P<l> 2-ro KJiacca
98
I'JiaB6yx ·
N2 5, MapT 2015 rop;a
G
3aprrJiaTa coTpy,n;HHKOB :ua ApMeH:u:u o6JiaraeTcH B3HOCaMH B <l>CC P<I> H Me,IJ;CTpax
•
Y nae e 1CO.Mnanuu ecmb compyanu1Cu u3 Ap.Menuu, epe.Menno npe6bt6a10w,ue 6 P<I>. HyJJCno JlU 6 2015 way c 3apnJLafflbl malCUX pa6omnu1C06 nJLamumb 631-lOCbt e .Meacmpax u <I>CC P<I>? CBETJIAHA II03,D;H.ffKOBA , rJI. 6yxraJITep (r. PocTOB-Ha-,Il.oHY)
,Il;a, HymHO. IlpHtieM no TeM me CTaBKaM, qTo H c sapnJiaTbl COTpy,n;HHKOBpoccmrn. CeW!ac Poccmr, ApMeHHH, KasaxcTaH H BeJiopyccHs: HBJIHIOTCH rocy,n;apcTBaMH -
..meHaMH ,Il;oroBopa o EBpasHliCKOM 3KOHOMH"lleCKOM
COI03e, KOTOpbrn 3aKJIIO"l!eH
29 MaSI 2014 ro,n;a. ,Il;orOBOp npe,n;ycMaTpH-
BaeT, l:!TO co:a;HaJIDHOe o6ecneqeHHe (KpOMe neHCHOHHOI'O) pa60THHKOB H3 nepel:!HCJieHHbIX rocy,ZJ;apCTB H qJieHOB HX ceMeli ocyID;eCTBJISieTCSI Ha Tex
me
ycJIOBHsrx H B TOM
me nopsr,n;Ke, qTo
H rpam,n;aH rocy,n;apcTBa,
B KOTOpOM OHH pa6oTaIOT (n. 3 CT. 98 pa3,n;. XXV I ,Il;oroBopa, nHCbMO MHHTpy,n;a PoccHH OT
5 ,n;eKa6psr 2014 r. M 17-1/lCYB-8313).
06sr3aTeJibHOe Me,D;HD;HHCKOe CTpaxoBaHHe H CTpaxoBaHHe Ha CJiyqali BpeMeHHOH HeTpy,n;ocnoco6HOCTH H B CBSI3H c MaTepHHCTBOM OTHOCSITCSI K cou;HaJibHOMY o6ecneqeHHIO (n. 5 CT. 96 pas,n;. XXVI ,Il;oroBopa). ApMeHHSI npHcoe,n;HHHJiaCb K 3TOMY ,ll;OI'OBOpy co
2 SIHBapsr 2015 ro,n;a. 3HaqHT,
rpam,n;aHe ApMeHHH, KaK H BeJiopyccHH c KasaxcTaHoM, BpeMeHHO npe6nrnaIOID;He B PocCHH H pa6oTaIOID;He no Tpy,n;oBhIM ,n;oroBopaM, .HBJISIIOTC.H 3acTpaxoBaHHDIMH JIHD;aMH.
M poccHlicKasr opraHH3a:a;Hsr o6.H3aHa
HaqHCJIHTb c BbinJiaT B HX noJib3Y CTpaXOBbie B3HOCbl B <l>CC H Me,n;cTpax no TeM me TapmpaM, qTO H c BbIIIJiaT pa60THHKaM - rpam,n;aHaM P<ll. To ecTh no cTaBKaM
2,9 H 5,1 npou;eHTa. CooTBeTCTBeHHO, rpam,n;aHe 3THX
CTpaH HMeIOT npaBO H Ha nOMOID;b B paMKax o6s:3aTeJibHOI'O Me,D;HD;HHCKOI'O CTpaxOBaHHSI, H Ha cou;HaJibHbie noco6HH. JIIOBOBh KOTOBA, 3aMeCTHTeJih ,Il;HpeKTOpa ,D.enapTaMeHTa pa3BHTHSI cou;HaJihHOro
CTpaxoBaHirn MHHHCTepCTBa Tpyp;a H COU:HaJThHOH 3aID;HThI P<l>
AYAlllT 8-964-519-0202
99
BorrpochI M OTBeThI Bn1cTpn1e KOHCYJII>TaD;MM
0 pacxo,z:t;ax, noco61u1x, QTqeTHOCTH, aJIHMeHTax, H~ <l>JI II B3HOCax •
,IJ;a, ecTb. 3a Herrpe,n;cTaBJieHHe OT"tJ:eT-
Pacxo,zi;L1
HOCTH B PoccTaT HJIH 01103,n;aHHe c Heii MoJICHO .nu npu pacl.(,eme Ha.noza
pyKOBO,li;HTeJIH KOMllaHHH MOryT OillTp a -
Ha n pu6bt.nb yl.(,ecmb pacxoabt
cPOBaTb Ha cyMMY OT
Ha CHezoy6opol.f,Hy10 mexHwcy?
(CT. 13.19 KoAII P<I>). T aKoii jKe rnTpacll
,IJ;a, MOjKHO. Pacxop;bI Ha Texmrny CTOHMO-
3a He,n;ocTOBep Hbie CBe,n;eHHH.
CTbIO 6oJiee
40 000
3000 ,n;o 5000
p y6.
py6. Ha,n;o CllllCbIBaTb
-qepe3 aMopTH3aD;HIO .
Bonee ,n;erneByro
TeXHHKY MOjKHO y"tJ:eCTb KaK MaTep HaJibHhle pacxo,n;hl cpa3y. llJIH ecJIH MarnHHa BBe,n;eHa B 3KCllJiyaTaD;HIO B
2015
ro,n;y,
TO "tJ:aCT.f.lMH (rro,n;11. 3 IT. 1 CT. 254 HK P<l> ). Bhl6paHHbIH c11oco6 3aKpe11HTe B y-qeTHOii llOJIHTHKe >«I'mIB6yx» Ni 2 , 20 1 5, 3 3
•
H,D;C
MoJICHO .nu npuHRmb 1C Bbtl.(,emy H J{C no Cl.f,emy-<jJa1Cmype c Henpaau.nbHOU cmaa1COU u cy.M.Mou Ha.noza? 3To pHCKOBaHHO. C"tJ:eT-cPaKTypa c onrn6Koii B CTaBKe H cyMMe HaJiora He COOTBeTCTByeT Tpe6oBaHHHM cTaTbH
•
XpaHeuue ,zi;oKyMeHTOB
C1COJlb1CO xpaHUmb ao1Cy.MeHmbt, noamaepJ1Caa10w,ue pacxoabl Ha o6yl.f,eHUe pa6omHu1Ca
a Ha.nozoao.M yl.(,eme?
169 HanoroBo-
ro Ko,n;eKca P<I> H He ,n;aeT 11paBa Ha BbI<IeT. ,Il;oKa3aTb o6p aTHoe 11po6JieMaTH"tJHO ,n;ajKe B cy,n;e (11ocTaHOBJieHHe <I>AC CeBepo-3a11a,n;Horo oKpyra OT 110
,n;eny N2
24 HIOJIH 2014
r.
A05-97 11/20 13).
B Te"tJ:eHHe Bcero cpoKa ,n;eiicTBHH ,n;oroBop a o6y-qemm H o,n;Horo ro,n;a p a6oTbI coTpy,n;HHKa. Ho B nro6oM cny-qae 3TOT cpoK He ,n;oJijKeH 6nI Tb MeHhm e "tJ:eThlpex JieT (rro,n;rr. 2
II.
3 CT. 264 HK P<l> ).
•
BoJibHIPIHhIH JIHCT
BoJ.Mecmum .nu <PCC P<P noco6ue, Bbtn.nal.f,eHHoe compyaHu1Cy, ec.nu OH He nowe.n Ja1Cpbtaamb 60.nbHUl.f,HbtU .nucm?
•
OT11eTHOCTb B PoccTaT
H eT, He B03MeCTHT. 0 11naTe 110,n;JiejKaT 3aKpbIThle JIHCTKH (rr. 6, 61 Ilopx,n;Ka, YTB.
Ecmb .nu utmpa<jJ Ja Henpeacmaa.neHue
11p1ma30M M HH3,n;paBcou;pa3BHTHH PoccHH
cmamucmul.f,eC1CUX <jJop.M oml.(,emHocmu?
OT
100
29 HIOHH 2011 r . M
624H).
I'JiaB6yx · N2 5, MapT 2015 rop;a
•
Iloco6n.J1
•
ToBapHLIH aHaK
Kmc 6btnJLamumb compy8HU1CY noco6ue, ecJLu C"t(,em 1COMnaHuu Ha 1Capmome1Ce?
KaK ompa3umb moeapHbtu 31-talC e 6yxy1.1,eme u 6aJLaHce?
B STOM CJI~ae coTpy,n;HHK BrrpaBe caM
B 6yx~eTe TOBapHbIH 3HaK He3aBH-
o6paTHTbCSI B <I>CC P<I>. <l>OH,ll; BbIIIJia-
CHMO OT ero CTOHMOCTli Y"t.JTHTe Ha C"t.Je-
THT rroco6He B Te"t.Jemrn
10 KaJieH,n;apHbIX
Te
04
«HeMaTepHaJibHbie aKTHBbl» (rr. 3'
,n;HeH co ,ll;HSI rrpe,n;cTaBJieHHSI ,ll;OKyMeH-
4 IIBY 14/2007). B 6aJiaHce ocTaTO"t.JHyIO
TOB,
CTOHMOCTb TOBapHoro 3HaKa noKa-
IIO,ll;TBepJK,n;aIO~HX
rrpaBO Ha BbIIIJia-
1110 I.
TY
("'1. 4 CT. 13 <l>e.n;epaJ!bHoro 3aKoHa
JKHTe no CTpOKe
OT
29 ,n;eKa6pSI 2006
aKTHBbI» pa3,n;eJia
r. N2 255-<1>3, rrpHKa3bI
22 ceHTSI6pSI 2014 2014 r . N2 290H).
MHHTpy.n;a PoccHH OT
M 653H HOT
6 MaSI
.Y"'leTTpy,n;a Mo:HCHO JLU e ma6eJLe y"t(,ema pa6ol.(,ezo epeMel-tu no <jJopMe M T-13 cmaeumb 1-te mOJLb1CO "t(,aCbl, 1-tO u MUHymbt?
0
«HeMaTepHaJibHbie
r.
•
,n;a, MOJKHO.
G
TOM, "t.JTO npo,n;OJIJKHTeJib-
CTpaxoBLie B3HOCLI
Haao JLu Ha"t(,uCJLRmb 631-lOCbt Ha cyMMY no80m"t(,eml-tblX, 1COmopy10 pa60ml-lU1C He eepHyJL eoepeMR? B3HOCbI 6e3orracHee Ha'IHCJIHTb, ecJIH KOMnaHHSI He y.n;epJKaJia H3 3apnJiaTbl pa60THHKa ero ,ll;OJir no no,n;OT"t.JeTHblM
HOCTb OTpa6oTaHHOro HJIH HeOTpa6oTaH-
B Te'IeHHe MeCSIIJ,a co ,ll;HSI OKOH'IaHHSI
HOro BpeMeHH Ha,n;o rrpHBO,ll;HTb B Ta6e-
cpoKa, Ha KOTOpbIH OHH 6bIJIH BbI,ll;aHbl.
Jie B "t.Jacax H MHHyTax, npSIMO CKa3aHO
Ha STOM HacTanBaIOT 'IHHOBHHKH (nHCb -
B YKa3aHHSIX no rrpHMeHeHnro H 3arroJI-
MO MHHTpy.n;a PoccHH OT
HeHHIO <l>opM rrepBH"lJKH (yTB. IlOCTaHOB-
2014
JieHHeM rocKOMCTaTa PocCHH OT
r. M 17 -3/ B - 609 ).
5 SIHBapSI
.KKT
2004 r . M 1).
•
12 ,n;eKa6pSI
H,IJ;<l>JI
Kyaa nJLamumb 1-taJLOZ c aoxoaoe aucmal-tZitUOl-tl-tblX pa6omHU1C06 U3 Poccuu?
Bnpaee JLU npe8npu7-tuMameJLb e po3HU"t(,1-tOM Maza3une mopzoeamb 6e3 Kaccoeozo annapama? ,Il;a, BnpaBe. Ho TOJibKO B TOM cJI~ae,
B HHCneKIJ,HIO no MecTy y"t.JeTa KOMIIaHHH.
eCJIH OH IIpHMeHSieT EHB)J, HJIH naTeHT
Be,n;h pa6o"t.Jee MecTo ,n;HcTaHIJ,HOHHoro
(n. 2. 1 CT. 2 <l>e.n;epaJibHOro 3aKOHa OT
COTPYAHHKa He SIBJISieTCSI o6oco6JieHHbIM
2003 r.
no.n;pa3,n;eJieHHeM opraHH3aIJ,HH (nHCbMO MHH<l>HHa PoccHH OT M 03-04-06'61300).
1 ,n;eKa6pSI 2014 r.
22 MaSI
M 54 -<I> 3). IlpH'IeM no npoc1>6e noKy-
naTeJISI BMeCTO KaCCOBoro 'IeKa OH ,ll;OJIJKeH Bhl,ll;aTb .n;pyroli ,ll;OKYMeHT 06 onJiaTe, HaIIpHMep KBHTaHIJ,HIO HJIH TOBapHbIH 'IeK.
101
Borrpocn1 H OTBeTnI CaMnIH HHTepecHnIH Borrpoc HOMepa
IIpoeo,z:i;HTL JIH crreu;ou;eHKY 3aHOBO, eCJIH ou;eHID;HKa HCKJIIOq:UJIH H3 peecTpa ®8® Or
JlapHca rpe4yXHHa,
rJl.
6yxramep (r. MocKea)
K0t-1Y
(_P_e_A_a_K_4_H_R_~_Y_P_H_a_na_«_rn_a_e_6_y_x_»_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _)
TeMa
~e404eHKa B npoutJWM way npo6e.nu cnel40lWH1Cy. A 6 .fl1-t6ape 2015 zoaa opzanu3al4U10, 1C Komopoii Mbl 06pa114a.nucb, uc1C.n101.(,U.nu u3 cnel4ua.nu3upo6anno20 p eecmpa. 3 1-tal/,Um .nu 3mO, 1/,mO pe3y.nbmambl cnel40l4e1-l1CU neaeucm6ume.nb1-lbl U ee naao npo6ecmu Jano6o?
Orser
HeT, rrpoBo,n;HTb crreu;ou;eHKY 3aHOBO He HYJKHO. Ee pe3yJihTaTbI ,n;elicTBHTeJibHbI ,n;o KoHu;a cpoKa. KoHe-.:rno, eCJin Ha MOMeHT rrpoBe,D;eHHH crreu;ou;eHKH crreu;naJIH3HpOBaHHaH opraHH3au;HH COOTBeTCTBOBaJia BCeM o6H3aTeJibHbIM Tpe60BaHHHM (CT. 19 <I>e,n;epaJibHOI'O 3aKoHa OT 28 ,n;eKa6pH 2013 r . M 4 26-<1>3). To eCTb B yCTaBHbIX ,n;OKYMeHTax KOMITamm rrpoBe,n;eHHe crreu;ou;eHKH 3Hal:rnJIOCb OCHOBHbIM liJili ,ll;OIIOJIHHTeJibHbIM Bli,ll;OM ,n;e.HTeJibHOCTH. B opraHli3au;nn pa6oTano He MeHee ITHTH cepTHcPHn;HpoBaHHbIX sKcrrepTOB. 0Ha HMeJia aKKpe,n;nTOBamryro Jia6opaTOpmo ,n;JIH H3MepeHHli. To, "'ITO Bee STH Tpe60BaHH.H BbillOJIH.HJIHCb, Bbl MOJKeTe rrpoBepHTb no ,ll;OKYMeHTaM - KOIIHHM ycTaBa crre:a;ou;emu;HKa, aTTecTaTa aKKpe,Zl;HTan;HH ncrrbrTaTeJibHOH Jia6opaTOpnn, cepTHcPHKaTOB sKcriepTOB HT. ,n;. KpoMe Toro, BaJKHO, "'IT06hl OTl:leT o rrpoBe,n;eHHH crreu;ou;eHKH 6brn 3arroJIHeH no o<i>H:a;naJibHOH <PopMe (YTB. rrpHKa30M MHHTPy,n;a Pocc1rn OT 24 .ffHBapH 2014 r. M 33H) • JHIHA IllYBAJIO BA, :mcrrepT .mypHaJia «I'JiaB6yx
_,,......•
i+-,
%6yx
npH3 3a CaMblM HHTepeCHblM eonpoc JlapHca r pe4yXHHa nony4aer KHH~KY «(Yer--cj:>aKrypa + HaKn aAH~: npaKrnYeCKHe coeer b1AnR 6e3onacHoH pa6orb1 c Yn,ll,» H3 yHHKanbHOH cepHH «6 1-16n1-1oreKa ~pHana " rnae6yx" ». B HeH ecrb oreerb1 Ha ece eonpocb1 o 3anonHeHHH:noro AOKyMeHr a. Bbl TO~e Mo~eTe 3aAarb ceoH ao npoc Ha caHre glavbukh.ru/ ask. EcnH OH craHer ny4WHM B HOMepe, KHH~Ka eawa. B cneAYIOlllHH pa3 OHa npo caMble B~H ble H3MeHeHHR B pac4ere B3HOCOB H noco6HH. n1-1w1-1re!
:.
1 ,\
f
1 .. H h
'
\
i.1.H. EnMCOaa
C<1eT-cjJaKTypa + 11a1<11a.uHaR: 11 paKTJl lJeCKJIC COBeTbl
AMI 6c3onac11oil pa6oTbl c YflJl
SI ,a;eKa6pSI
saKaH11HBaeTcJI cpoK, Kor,a;a Hap;o coo6m;HTb B H<l>HC 0 CBOeM HM)'Ill;eCTBe, HO rryqrne He saTJirHBaTb
BoKpyr 6yxraJITepHH «TpH CJIOBa, 6y,n:To TPH orHH, rrpn,n:yT K Te6e cpe,n:h 6eJia ,n:HH» ~ 112 POEEPT PO:iK.D:ECTBEHCKMH, II0:3T
Bee mr-<IHoe HM~ecTBo, o KOTopoM xoTHT 3HaTb HaJIOI'OBHKH, -
Ha pHCYHKe
CnoBo HOMepa:
.n;emaBio --+ 112
~ 109
103
BoKpyr6yxranTepHH Jln11HaH 6yxranTepHH
Q
KaKOM JIHqHOM
HMyI.QeCTBe Mbl caMH AOJI»eH1>1 paccKa3aT1> HaJIOrOBHKaM
Xo'ly n pe,Aynpe,AHTb Coo614arb e 11<1>HC HY>+<Ho ronbKO 06 HMy14ecree, KOTOpoe HaXOAHTCR y eac e co6creeHHocrn. EcnH Bbl ero apeHAyere, nonb3yerecb epeMeHHO, no AOBepeH HOCTH - TO HH4ero coo614aTb He o6R3aHbl.
0
0
Coo6m;aTL HY»<Ho 06 HMym;ecTBe, KOTOpoe y Bae B co6CTBeHHOCTH
<l>opMa coo6m;eHHH o6H3aTeJILHaH
Bee , o qeM xoT.HT 3HaTb HaJioroa:mrn:, Ha pHeyHKe - >109
06pa3eu; 3aIIOJIHeHH.H >106- 108
CpoK -
p;o
31
•
p;eKa6pH
Ho Jiyqme He 3aT.HrHBaTb. HHaqe HHerreKTOpbI MOryT eaMH BblqHeJIHTb HM)7IIJ;eeTBO H )l;OHaqHeJIHTb HaJiorH -+ 110
104
Ilop;aTL CBep;eHHH MO»<HO Ha 6yMare H qepe3 HHTepHeT Bee erroeo6b1 rrpe,n;eTaBJieHH.H eoo6m;eHH.H >111
I'JiaB6yx 路 N2 5, MapT 2015 rop;a
G
c 1 .HHBap.a 2015 rop;a y Bcex <l>M3M"'leCKMX JIHIJ; IIO.HBMJiaCb HOBa.H o6.a-
Coo6rn;aT1>
3aHHOCTb -
06 HMYIIJ;e-
coo6ru;aTb 0 CBOeM MMyru;ecTBe B HaJioroByro liHCIIeKIJ;MIO.
B CB.H3li c 3THM BCeM liHTepeCHbI Tpli rJiaBHbIX BOIIpoca. IlepBbIH o KaKOM MMeHHO MMyrr:i;ecTBe HYJKHO paccKa3aTb HaJioroBHKaM? BTopo:.0: -
p;o KaKoro 'iHCJia? M TpeTHH -
'iTO 6yp;eT, ecJIM He c,u;enaTb?
CTBe Ha.n;o, eCJIH no HeMY BhI Htt
pasy
He rrony"tlaJIH HaJIOrOBOe
0 KaKOM HMym;ecTBe Hap;o coo6m;aTb B H<I>HC Hap;o coo6ru;HTb 06 o6'beKTax Hep;BmKHMOCTH, B TOM 'IllCJie 3eMeJib-
yBe,11;0MJie-
HbIX yqacTKax H TpaHcrropTe. BHp;bI HMyru;ecTBa ecTb Ha pncy1rne. >109
Htte
Ecnn KaKoe-To H3 aToro HMyru;ecTBa y Bae eCTb, 3TO eru;e He 3HaqnT, 'ITO Bbl ofornaHbl coo6ru;nTb o HeM B nHcrreKJ::i;mo. BcrroMHHTe, rro.nyqanH JIH Bbl rro p;aHHbIM o6'heKTaM HanoroBbie yaep;oMneHmI 3a rrpomJibie rop;hl (2013, 2012, 2011 n T. ,u;.). Ecnn ,u;a, TO MomeTe crroKo:.0:Ho aa6bITb o HOBo:.0: o6.a3aHHOCTM M HM"'lero He coo6ru;aTb HHCIIeKTopaM. Bame HMyru;ecTBO "'IHCJIHTCH B Hx 6a3e. Ecnn HHKaKHe yaep;oMJieHH.H 3a rrpomJibie rop;bI rro p;aHHbIM o6'heKTaM BaM He rrpHXO)J;HJIH, Tor,u;a oTrrpaBbTe B H<I>HC coo6ru;eHHe. KaK ero 3aIIOJIHHTb, Mb! IIOKa3aJIH Ha o6pa3IJ;e. > 106- 108 OT,u;eJibHO CKameM o HanorOBbIX yBep;oMJieHn.ax 3a 2014 ro,u;. HHcrreKTOphl pa30illJIIOT l'.IX OplieHTlipOBO'iHO K oceHl'.I 2015 ro,u;a. <PopMa yBe)J;OMJieHH.H 6yp;eT HOBo:.0: (yTB. rrpnKaaoM <I>HC PoccHH OT 25 p;eKa6p.a 2014 r. M MMB-7-ll/6 73). CyMMhl Bcex Tpex HaJioroB MHcrreKTOphl 6y,z:r;YT rrpHBO)J;HTb B caMOM Ha"'laJie yaep;OMJieHM.H, a He pa3p03HeHHO, KaK paHbme. Ilepepac'ieTbI 3a rrpep;b1p;yru;ne ro,u;hl 6y,z:r;yT B oT,u;eJibHbIX Ta6JIHIJ;ax. JlH"tJ:Hhle HaJIOrli 3a 2014 rop; HYJKHO 3arrJiaTHTb He II03me 1 OKT.H6p.a (rr. 1 CT. 363, II. 1 CT. 397' II. 1 CT. 409 HK P<I> ). IloaTOMY eCJili ,u;o 3TOH p;aTbI yBe)J;OMJieHHe BaM TaK li He rrpnp;eT, coo6ru;HTe 06 HMyru;ecTBe B H<I>HC.
B KaKoii cpoK no,lJ,aTL coo6m;eHHe Coo6ru;HTb B MHCIIeKIJ;HIO 0 Kamp;OM o6'beKTe, no KOTOpOMY He rro.nyqeHO HanoroBoe yBep;oMneHMe, Hap;o Bcero op;HH pa3. CpoK -
,u;o 31 ,u;eKa6p.a
ro,u;a, CJiep;y10ru;ero 3a liCTeKillliM HaJIOI'OBhlM rrepHO)J;OM. HarrpHMep, y Bae B co6cTBeHHOCTH ecTb aBTOMo6HJib, KyrrneHHhIH B 2013 ro,u;y. Op;HaKO HaJIOr 3a Hero Bbl Hli pa3y He IIJiaTHJIH, TaK KaK He 6bIJIO yBep;oMJieHH.a. 3Ha"'IMT, coo6ru;MTb 06 3TOM BrrepBbie HYJKHO
p;o 31p;eKa6p.a2015 rop;a. llJIH, p;orrycTHM, B 2014 rop;y Bbl KYIIHJIH KBapTilpy. EcJIH B 2015-M HanoroBoe yaep;oMJieHMe ,u;o 1 OKT.a6p.a TaK H He rrpHp;eT,
105
BoKpyr 6yxraJITepHH JIH'iHa.H: 6yxraJITepm1
•
•
1111111111111111111111 1440 1015
~HH '. 7'.7'.3'. 3'.5'.
6'.5'. 6'.2'. 3'. 2 2 Grp.
0.·o:I: <l>opMa no KH.Q 1153006
Co06l.l.leH11e 0 Hanl141111 06beKTOB HeABIAlKHMOro HMyl.l.leCTea "' (Hml) TpaHcnopTHblX cpeACTB, npM3HaeaeMblX 06beKT3MM Hanoroo6no>KeHMH no COOTBeTCTBYIOl.l.\MM HanoraM, ynna4HBaeMblM <PH3"14eCKIAMH nM~3MH npeACTa BJ1ReTCRS Hanoroe1> • opraH (•oA)
:
TT 3'. 3:
nococTORHHtOHa
CBeAeHHR o Hanoronnarel1bll.lMKe (e cooreercreMM c AOtcyMeHTOM,
'..1..6:. : 0. :3. . :2'. 0'. i: s:
YAOCTosepRto~M
nMllHOCTb):
: T '. :Vf T. O: B'.
····· ···· ·········· ············ ·········· ·· .... ....... .............. ·· ···· ..... ............ ........ ...... .... .... ..
:A.: _ff JJ:: P.: E:: ~:
:c: E:M:E:H:o:B:M:q: ....... . ... . ... .. ... . . .. ... .. ...... ... . .. ..
.Qarn polf<A eHHR '.
o: 2
. .......
. : 1: o:
. . . .
················ ... ............. . . . .... . . . . . .· ........... . . .. .......
.
.. .. .......... .. .
.: l '. 9: 7: g:
'.O'.S:JIAC' . T'.M ...... ..... , ...................... ..... ....................... ... ... .... .. ........ .... ............ . CeeAeHM~
o AOKyMeHTe, y,qOCToeepnto~eM 11Ml4HOCTb:
... ... .... .. ... .. ... ..
.. .. ..
. .... .
.
·: 1·: 5·: . ·o· : : 4·: . ·2· : : o·: o·: g:.
s: 6: g: 9 ... .. ...... ... ... :................ 4: 5 0 9.....•..4: .. 2: .......................... '.I': .. ... :MO: C: K '. B:bI'. AApec MecTa itonenbcTsa (MecTa
·
npe6blB3HMR) HanoronnaTellb~MKa no<tTOBbl" HH,QeKC : .
1 • ~: :~::~
=::: ~;;~~':.'.:':."/p"0":'0~~c:,:'0".,':'.~·::.;::."~
)l(HTeflbCTBa B Pocc11~CKOM <t>e,qepal..\HH)
(JanonH•erc• npH oTcyrcreHH Mecra
i .:z:. 5:.3:. 6'. .7: Cy6oeKT PocCHl'iCKOH <l>•A•P•4••_ _ _ _ _ _ _r_. _ M _O_C_K_B_A______
KOA
Pa MOH ropoA
. ... .......... ...... . ..... .. ......... . . . .. ....
HaceneHHbl ~ nyHKT
(ceno, nocenoK MTA.)
....
.. .... . . . .............. .. .... .. ....... ..
:c -o:c:H:o:B:A:R: :A:JI:JI:E:R: ..............
Y11140 (npocneKT, H T.A.) HoMep ,qoMa (enaAeH111R)
..... .... ... .... ........ . ..... . ..... . . . .. . .. ............
:1z
HoMep Kopnyca (crpoe HH• )
AApec MecTa "'"TenbCTBa 33 npe,!lenaMM PoccMHcKoii <l>eAepa4•• •
... ... . ......................... . . . . . . . .............
HoMep KOHTaKTHOro Tene¢>oHa :
8: 9: o:3. s: s:s: 6. 7: 8: 9:
Coo6lJ\eHHe cocraeneHo Ha
'.
3'.
crpaH H4ax c npH11o>KeHHeM noATeepJKABtOlJ\HX AOK)'MeHrne ( Kon••) Ha
,QocTOeepHOCTb H nonHoTy ceeAeHHH , yKa33HHblX B HaCTORll\eM C006ll\eHHH, no.QTBep)t\QatO:
3anonHReTcR pa6oTHHKOM Hanoroeoro opraHa C eeAeHHR o npeAcraeneHHH coo6lJ\eHH~
: ·1·· :
1 - HanoronnanmbUVtK '. .. ; 2 - npe~CTOsITTenb HanoronneTenbtqllKa
·TwT:o:B: ... . .... .. .. .. .. ..
. .
..
..... ..... ......... .... ... .........
......... ........................ . . .
: i\: ·iij(Ei~·E: £i· · · ·
.... .... .......... . ......... ......... ..
c:E:M:E:H:o: B:M:1r
(~MKll~ --·~· ¢"3\.1~9CKOft> mn-'3 (AOl1Jt;HOCTHOfO mn.ia. opraHM3a~M) npteACTaD~TOnA ...anoronnaTCnb~MKa)
/laTa
J
~
. . . . . . ..
.. ... ... . .. ... ...
. :.9}. :. ? . 9J . ~:
m1CTax
Ha
/laTa npeACTaBJleHHR C006lJ\eHHR
:
.:
3aperHCTp!tpoeaHO : .. . 33
N2
<t>at.mmtR, 1-1.0."
nonnuCb
• CKonbKO coo61.14eHHH Ha ABa pa3HblX o6beKra, Hanp1o1Mep Maw1o1Hy 1o1 Ksaprnpy, MO>KHO 3anonH1o1Tb OAHO coo6Ll\eH1o1e. Ecn1o1 y sac ABa o6beKTa HeABH>KHMOCTlo1, TO 3anonHRHTe ABa pa3Aena
106
1. 0 ABYX MaWHHax MO>KHO C006Ll\HTb B OAHOM pa3Aene 2.
I'JiaB6yx · M 5, MapT 2015 rop,a
• lllWJllllJ~IJ~ll •
G
~HH :7 '. 7. .'. .3'.3'.5'. .. . . . . . . .6'.5'. . . . . . 6:2' . .. .. .3' . . .2 . .2 ..
Crp. 0 0'. 2: TV1TOB
A o.·
1'1.
C
PaJAen 1. Cee.QeH1u1 06 o6beKTax HeABH>KHMoro HMyL11ecrea
:3:
1.1 . B•A o6beKTa HeABM)!(MMoro MMYlllBCTBa
1 - 3eM911bHblM y~aCTOK
5 - rapa)I( (MaWHHO-MeCro)
2-)l(Mll0'1AOM
6 - o6betrr He3aeepweHHOro crpo111TenbCTsa 7 - MHoe noMell.(eHHe, JAattMe, coopyJ«.ett1o1e
3 - KBapTl1pa 4- KOMHaTa
1 - KaAacrpOBbl" HOMep
1.2 HoMep o6beKTa H0ABM>KMMoro MMYlllecrea
2 - yC/10BHb1'1 HOMep 3 - MHBeHTapHblH HOMep
................. . .................. . . . .. ....... . ... . ...
..
·: 7·: 7·: ::· 0·: 2·: :: 0·: 0·: 1·: 0·: 0·: 1·: 0·: ::· 1·: 2·: 9·: 3·: ....
1.3 A,qpec Mecra 1.3. 1 n~TOBblM MH,O,e KC
Haxo)l(AeH •~
.. .. .. ..
····· ····················· ................. ... ············ . . . ····. ················· . . . . ··.. .. . .. .. .. ..
o6beKTa HeABM>KMMoro "'"'Ylilecrea·
··~::?j·~· ·~:: $j: 7j 1.3.2 cy~be"
Po=•c•o•
¢eA•pa~·----~r~·'--=-M=-o=--=cc.=K~B==-A=------
KOA
'.TT
1.3.3 PaMOH 1.3.4 ropoA 1.3.5. HaceneHHbll1 nyHKT (ceno. nocenoK HT.A.)
1 3 6. Ynm10 (npoaieKT, MTA.)
1.3.7 .HoMep AOMa
(BnaAeHHR)
...... ... .............. . . .. ... ...... . ......... . ... ............... . . .
:c:o:c: ... . .. .. . H ..:o:B.A' . .... . . ... ?r ... . ..:A:n:JrE:H: ...... . . ... .. : 1:2:
1.4. 1'1 H00 onMcaHMe M0CTOnOJ10)1(0HMR
1.3.8. HoMep
1.3.9. HoMep
,;opnyca
ir;sapll'lpbl
(3anO/lHR0T~
(crpoeHMR}
. ..... ..... ... ... .. .
1
s: 6:
B c11y4ae OTCYTCTBMR O<jlM4MaJlbHO npMCBOBHHOro aAPBCa)
.......' ... ....... . ............ ...... ............ . . . ......... . . . . .......... . .. .... .. ........ .. ..........................
i '.
1 - CBMJJ,eTenbCTBO 0 rocy,napCTeeHHOH perMCTpa4Jillo4 npaea 1.5. B•A npaeoycraHaen•eatolllero (npaeoyAocroeepRtolllero) ; AO<yMeHTa .. ... 2 - CBWl,eTenbCTBO 0 npaee co6cTBeHHOCTM
3 - CBHtl,eTem .CTBO 0 npaee Ha HacneACTBO
4 · an (peweH..ie, nocraHOeneHHe) opraHa MeCTHoro caMOynpaaneHHR 5 - HHOe
(Y1Ca:>alb 11Holl &HA npasoycra.Haemui.aiow,ero AOIC\'MGHTa)
................................. ..... ........ ..... ............. .............. .. .......... ............ .... ................. ....................... Y:II.I?:t\::S)J.E.:.fl 11:.E::... :<t>: E::,ItE::.I?:A::i:r b.:.H.o:Pr.. .:.c::J1)'.:JI<:F3:h1:... :.r.: q:_c:y ,g:l\: J?:.c::.i:r:.B: ............... .... ... . ...... .............. ........ .... ....................... ..... .. .... ... ... ....... .... ... ..... ... .. ............... ....... .. ..... ..........
:_E.:ff .fl .9JL ....I?:.E: .r.J1:_c;:r:.I?:A:.i.ut iif ..~ : .I<::A A: A:.c: .i:r:.r:A: ....1:r ...:.I< A: .r:.i:r:.q: .r.:.J?: l\:.'1>J1..11: :rro: :M: o:c:K:B:E: ...
1.5.2 Aara perncrpa4•• (eo3HMKHoeeHMR) npaea
..
.. ...... .. ... .. .
·: 1·: o·: . ·: o·: 1·: . :·2·: o·: 1·: 2·:
1.5.3. Aara npekpallleHMR npaea JlocTOBe?*tCf'• k
"°""° ry CBeAeHHi.1. yKa3aHHblX Ha ,QaHHOH crpaHH4e, OOATBep;iKAa!O: (noAn•cb)
•
• Of\.lecrno yKaablsaeTCR npH Ha!lH'"IHH.
1 6 . 0 3 . 2015
(Aara)
•
HcnpaanRTb Henb3R Hcnpas11RTb ow116K11 py4KOH 111111 3aMa3blBaTb He11b3R. Pacne4aTbl BaTb Ka>KAYIO cTpaH114y HY>KHO Ha OTAell bHOM 1111cre. ,D,sycropoHHl1H AOKyMeHT 111111 coo6Uo1eH11e c 11cnpas11eH11RM 11 11HcneKTOpb1 nonpocRT nepeAellaTb.
107
BoKpyr 6yxraJITepHH Jlwrna.11 6yxraJITepH.11
•
11111111111111111111 11 1440 1039
•
~HH :7:7:3:3:5:
6:5: 6: 2:3:2 2 CTp.
0
o: 3:
TV1TOB
2.1. BMA r paHcnopTHoro cpeACTBa
o: 1
1'1 .
01 - ae10Mo6vim. ner,;oeoM 02 - aBTOM06Knb rpyJOsoM 03 - asrOOyc
06 - cHeroxoA 07 - TpaKTop
11 - Ten.noXOA 12 - RXTa
08 - MOTOCSHM
04-MOT041'1Kll
09 - eeproner 10-caMOneT
13- •arep 14 - rltAPOL\MKn
05 - MOTOponnep
A
o.·
C
1 5 - MOTOpHaR flOAKa
16- MHOe
(yKa.lQTb 1m061 811A rpaHCnoprnoro cpe,QCT&a)
2.2 PeKBMJMTbl nacnopTa rpaHcnoprnoro cpeACTBa
............ ..... .... .... .... .... ... .. .
CepMR" HOMep :
7: TY'. E: 3 S: O: 7: 3: S:
2.3. l-1,QeHrn¢"""4" 0HHbll< HOt.tep rpaHcnopTHoro cpeACTBa 2.4. MapKa (MOAenb) rpaHcnoprnoro cpeACTB•
:o:p:E:L:
2.5. Perncrpa4MOHHbli1 JHaKTpaHcnoprHoro cpeACTBB
: E 4 S: T K P: 1: T T
2.6. .Qara perncrpa4•• rpaHcnoprHoro CPBACTBa
: 07. : 1: 1
:A:s:T:R:A: ......
:zo1z
2.7. .Qara CHRTMR c yyera rpaHcnoprnoro cpeACTBa
2.1. B•A rpaHcnoprHoro cpeACTBa
01 · asroMoOi.mb nen:o eoi.1
06 - CHeroXOA
02 - a&TOM06Mnb rpy3080~ 03 - asro6yc
07 - rpaKTop
11 - TeMOXOA 12 - RXTa
04 - MOT04Mltll
08 - MOTOC8HK 09 - eeproner
05 - MOTOponnep
10 - caMOneT
13 - Kar ep 14 - rH.llPOL\MK11 15 - MOTOpHaR 110AK3 16-MHOe
(y.:a.33.Tb 11Ho'1 SHA rpaliCnoprnoro cpeacrea)
2.2. Cep•R " HOMep :
2.3. l-1,QeHrn¢••a4•0HHbl" HOMep cpeACTBB 2.4. 2.5. cpeACTBa
2.6. .Qara perncr pa4•• rpaHcn
2.8 CeeAeHMR o AOK)IMBHTe, noATBepJt<,QalOU\BM perncrpa4•t0 rpaHcnoprnoro cpeACTBa ,Qara BblAaYM
CepMR " HOMep :
,Qocroee~ 14 rlOC'IHCTy CBeAeHVI~. YKaJaHHbl)( Ha A8HHOM crpaHH4e, OOATBep}l(,Q,a lO:
(noAnMCb)
16 . 0 3 . 2015
(Aara)
Cnoco6 3ano11HeHHR 3an0/1HHTb coo6111eHHe MO>KHO epy4HYIO H/lH Ha KOMnblOTepe. B n epBOM c11y4ae B n 0/1$1X, rAe HeT HHKaKHX ceeAeHHH, HaAO nocraBHTb npo4epKH. Bo BTOpOM npo4epKH MO>KHO He CTaBHTb.
108
I'JiaB6yx 路 N2 5, MapT 2015 r op;a
G
MMYJ.QeCTBO, o KOTopoM Ha,u;o coo6m;HTh B Ha.rroroByro
Hep;BH:>KHMOCTh (cT.
401
HK Pct>):
JICUJlOU iJo.u, Kaapmupa, Ko.unama
zapaJ1C, .Mecmo na napK08Ke
TpaHcnopT (cT.
358
aamo.Mo6uJtb
eiJUHblU neiJBUJICUMblU KOMnJteKC
ofYMKm ne3aaepwennozo cmpoumeJtbcmaa
unbte 3iJan uR, cmpoenUR, coopyJ1CenuR, noMew,enUR
aamo6yc, mpaKmop
ca.MoJtem, aepmoJtem
cnezoxoiJ, Momocanu
HK Pct>):
Momo4uKJt, MomopoJtJtep
Rxma, Kamep, MomopnaR JtoiJKa, zuiJpou,uKJt, napycnoe cyiJno
3eMJUI (cT.
359
HK Pct>):
yttacmoK, pacnoJtOJ1Cennbtu na meppumopuu, ziJe aaeiJen 3e.MeJlbHblU HaJtOZ
109
B oKp yr 6yxraJITep1rn Jli,rqHaJI 6yxraJITepHJI
20
TO coo6m;HTh o IIOKynKe Heo6xo,n;HMo TaIOKe .n;o 31 ,n;eKa6p.a 2015 ro.n;a. 06 HMyrr.r;ecTBe, KyrrJieHHOM B 2015 ro,n;y, Ha,n;o coo6m;HTh He 1103,n;Hee 31,n;eKa6p.a 2016 ro.n;a, ecJIH yB8)l;OMJI8HHH He 6y,n;eT ,IJ;O 1 OKT.a6p.a 2016-ro.
rrpou;eHTOB
OT Heynna-qe:mrnro
HaJIOra - IIITpacp
qTO 6y,u;eT, eCJIH 06 HMy.m;eCTBe He paccKa3LIBaTL
sa Hecoo6m;eHHe 0 JilfllHOM HM)'Ill;eCTBe.
Ho npHMe-
HHTh
ero
Ha"IH)'T
c 2017 ro.n;a
3a Herrpe,n;cTaBJieHHe B cpoK coo6m;eHHH 06 HMym;eCTBe HHCIIeKTOpbI 6y.n;YT HaKa3hIBaTh IIITpa<f>oM -
20 npo:u;eHTOB OT CYMMbl HaJiora
(rr. 3 CT. 129 HK P<I> ). Ho ::>Ta HOpMa IIOHBHTCH B HanoroBOM Ko,n;eKce TOJibKO B 2017 ro,n;y.
B 2015 H 2016 ro.n;ax Bee rro.n;o6Hhie rnTpa<}>hl He3aKOHHhI.
,rt;o6pOBOJibHO paccKa3aTb HaJIOrOBHKaM 0 CBOeM HMym;ecTBe ropa3,n;O Bhlro,n;Hee, qeM m,n;aTb, Kor.n;a OHH Y3HaIOT o HeM CaMH. llHcrreKTOph1 o6em;aroT He Haqncn.aTb Hanorn 3a ro)l;bI, rrpe,IJ;rnecTByrom;ne rro,n;aqe coo6m;eHHH
(CM. KOMM8HTapHH qHHOBHHKa HHme). EcJIH me OHH caMH Bbl't!HCJIHT
o6'heKThI, no KOTOpbIM HaJior He ynnaqeH, TO rrpe,n;'hHBSIT H He)l;OHMKY 3a TpH ro.n;a, H rremr. MomHo ocrropHTh ::>TH CYMMhI (ArrenJI.a:u;noHHoe onpe.n;eneH1:1e KeMepoBcKoro o6nacTHoro cy,n;a OT 26 OKT.a6p.a 2012 r . no .n;eny
.N2 33-10647). Be,n;h o6.a3aHHOCTh nnaTHTh JIH't!Hhie Hanorn B03HHKaeT TOJibKO IIOCJie rronyqeHHH yBe)l;OMJieHHH (rr. 4 CT. 57 HK P<I>). Ho ::>TO BpeMH H HepBbl.
KaK o<t>opMHTL ,u;oKyMeHT Coo6m;eHHe Ha,n;o rro,n;aTb B HHCIIeKD;HIO ITO <}>opMe, YTBepm,n;eHHOH rrpHKa30M <I>HC PocCHH OT 26 HO.a6p.a 2014 r. M MMB-7-11/598. 3aIIOJIHHTb ero HeCJIOmHo: pa3,n;eJI 1 IIOCB.am;eH He)l;BllmHMOCTH, pa3,n;eJI 2 -
TpaHCIIOpTy.
~. P;;.~~~~~ ;.~c .·. ·: ::.:·.:·.·::·.:· : :.:·.·: :·· ·: ·: :..::.:. :.:: : :.::. :::·.::.::.: : Coo6~eHHe noMo>KeT BaM C3KOHOMHTb IIpe.ii;cTaBHTh coo6m;eHHe B rrepHOA c 1 HHBaps:r 2015 roAa AO 31 .ii;eKa6ps:r 2016-ro AJIH HaJioro1maTeJihIIJ,HKa BhirOAHO. Be.ii;h B AaHHoM CJIY'Iae HHCIIeKTOphl lJCqlJCJIHT HMYIIJ,eCTBeHHhle HaJiorH HaqHHaH c roAa rrpeACTaBJieHHH coo6m;em;rn, He3aBHCHMO OT .ii;aTbl, KOrAa B03HHKJIO rrpaBO co6CTBeHHOCTH Ha HetJ:BH:lKHMOCTh HJIH TpaHcrropT. TaKHM o6paaoM, aa TpH rrpe.ii;rnecTBYJOIII,HX ro.ii;a HaJior rrJiaTHTh He rrpHAeTCJI. Ho ecJIH HHcrreKTOphl TIOJIY'laT CBeti:eHHH 06 HMym;ecTBe OT perHCTpHpyrom;Hx opramrnau:mi AO Toro, KaK y HHX IIOHBHTCH coo6m;eHHe OT <l>HaHqecKoro JIHD;a, HMym;eCTBeHHhie HaJiorH 6YAYT Hcq:uCJieHhl c yqeTOM AaThl rrpHo6peTeHHH HeABH:lKHMOCTH HJIH rocyAapcTBeHHoii perHcTpan;HH TpaHcrropTa. Ho He 6oJiee qeM aa TPH rrpeArnecTBYJOIII,Hx roAa.
MHXAHJI CEPrEEB, HaqaJihHHK YnpaBneHHs:r HaJioroo6Jio:meHHs:r HMym;ecTBa H AOXOAOB <l>HaHqecKHX JIHD; <l>HC PoccHH
I'JiaB6yx · N2 5, MapT 2015 rop;a
Ilo,ZI;aBaTb coo6m;emrn Bbl B11paBe B I1H<I>C 110 Bb16opy -
Jrn:6o 110 a,ZI;pecy
A~pec
G
HHcneKLIHH
CBOeH llOCTO.HHHOH perHCTpan;HH, Jrn6o 110 MeCTOHaXO.JK,ZJ;eHHIO He,ZJ;BH.JKH-
Coo6w,eHHe
MOro HMym;eCTBa, 0 KOTOpOM coo6m;aeTe HaJiorOBHKaM (11. 2.1 CT. 23 HK P<I> ) .
om pasmi HTe
K 11pHMepy, Bbl KYllHJIH MaIIIHHY B 2013 ro,ZI;y H B TO me BpeM.H KBapTHPY
B 11H<l>C no CBOeH
B ,ZI;pyroM ropo,ZJ;e. YBe,ZI;OMJieHHe no HMM He llOJiy<IHJIH. MomeTe no,ZI;aTb
nponHcKe 111-160
O,ZJ;HO o6m;ee coo6m;eHHe B I1<1>HC no MeCTY CBOeH nponHCKH. Ho 11pH
no MeCTOHaXO>K-
3TOM IIJiaTHTb HaJior 3a KBapTHPY HY.JKHO 6y,ZI;eT no ee MeCTOHaxom.n;e-
AeHHto HeABH>KH-
HHIO, TO eCTb B 6IO,ZI;.JKeT Toro ropo,ZI;a, r.n;e OHa HaXO,D;HTC.H, a He Toro, r.n;e
Mocrn -
Bhl 3aperHcTpHpoBaHbI.
K
A
3a MamHHY -
110 MecTy 11po11HCKH.
KYAa
saM YA06Hee.
coo6m;eHHIO Ha,n;o npHJIO.JKHTb KonHH AOKYMeHTOB, ycTaHaBJIHBaro-
HaHTH aApec H KOA
I.U;HX npaBO co6cTBeHHOCTH Ha He,D;BH./KHMOCTb (CBH,D;eTeJibCTBO 0 npaBe
HHCneKL\HH MO>KHO
co6cTBeHHOCTH, .n;orOBOp .n;apeHH.H HT . .n;.) HJIH 110,ll;TBepm.n;arom;Hx rocpe-
Ha caHTe
rHCTpan;HIO TpaHCllOpTHOro cpe,ZI;CTBa .
service.nalog.ru.
Coo6m;eHHe o HaJIH'lHH HMym;ecTBa MO.JKHO npe,n;cTaBHTb B HHcneKn;HIO JIH'IHO HJIH 'lepe3 CBOero 11pe,n;cTaBHTeJI.H. Bo BTOpOM CJiy'lae Heo6xo,n;HMO o<l>opMHTb AOBepeHHOCTb H 3aBepHTb ee y HOTapnyca (11. 3 CT. 29 HK P<I> ). OT11paBHTb coo6m;eHHe MO./KHO TaKme llO'ITOH llHCbMOM c OllHCbIO BJIO.JKeHH.H (n. 4 CT. BO HK P<I> ) . Em;e OAHH c11oco6 110,n;aTb coo6m;eHHe -
t:Iepe3
«JlH'lHhlH Ka6HHeT HaJIOrOllJiaTeJibI.U;HKa» Ha ca:ihe nalog.ru HJIB Ha o<l>Hn;HaJibHOM nopTaJie rocy,ZI;apcTBeHHbIX ycnyr (gosuslugi.ru) •
JIHHA CTABHIJ;KA.H , aKcnepT *YPHaJia «I'JiaB6yx»
- Pa3o6paTb pa601111:H eonpoc 3a napy 11acoB c «BH6JIHOTeKOH »<ypHana "r11ae6yx"» - 11erno! EKaTepwHa IIMBKJIHa, 3KcnepT no 6yxyqery w HanoraM
3762 py6. 3a UJeCTb KH11r, c KOTOpblMW BaM 6y,n:eT npow,e pa6oTaTb s 2015 ro,n:y
qMTaiiTe B anpe11e: lJTO HJ')f<HO 3HaTb 6yxraJTTepy 0 HOBbIX Tpe6oBaHW.HX KAO l1000
111
97
npon;eHTOB
mo.n;eH: xoTSI 6bI pas B CBOeii: JKM3HM MCIIbITbIBaJlli
p;eJKaBIO
CJioBo HOMepa
a TaKJKe :>KaMeBio 11 npecKeBio
Bee JIH TPH eJioBa BaM 3HaKOMhl? MDI ,n;o
HJIH HOBOH cJ:>opMe, KTO KaK xoqeT.
He,ZJ;aBHeI'O BpeMeHH 3HaJIH TOJibKO npo nep-
Mbl e TaKHM HHKor,n;a eru;e He BCTpeq
BOe. floKa He noJiyqHJIH nHebMO H3 <I>HC
6hl HaM e BaMH Il03BOJIHJIH npHMeH.H
o ,n;eKJiapan;HH no npH6bIJIH.-l- 18
KOTOpbrli yjK,e OTMeHeH, IlOTOMY qTo Bee
CHaqaJia y Hae eJIY"llHJIOeh ,n;ejK,aBro (<J:>p. deja vu -
y'1te BH,ll;eHHOe). B TOT MOMeHT, KOr-
,n;a Mbl qHTaJIH, qTo HaJioroBHKH paspeIIIH-
TaJIHeb B HOBbIX npaBHJiax. Bs.HTh, K np ,n;onOJIHHTeJibHhle B3HOehI B II <I> p . y '1te TpeTHii ro,n; TOJibKO H ,n;eJiaeM, qTo pa36HpaeMC.H e TapH-
JIH e,n;aBaTb ro,n;oByIO OTqeTHOeTb no npH6bI-
cJ:>aMH, KJiaeeaMH H no,ZJ;KJiaeeaMH. A MOjKHO
JIH Ha eTaphIX 6JiaHKax. HaM noKasaJioeh, qTo
Be,ZJ;b 6hIJIO 6hl npoeTO paspemHTb nJiaTHTb Bee
Mbl e TaKHM y'1te r,n;e-TO BeTpeqaJIHeb -
no-CTapOMY,
KOr-
,n;a noeJie Toro , KaK Bee no,n;roTOBHJIHeb K e,n;aqe HOBoii ,n;eKJiapan;HH, nepeHaeTpOHJIH eBOH
HY TO eeTb BOo6ru;e He nJiaTHTb.
If no,n; KOHeu; e HaMH npOH30IIIJIO npeeKeBIO. MbI noqTH YBH,ZJ;eJIH, KaK Ha MeeTax HHeneK-
rrporpaMMbI, a HeKOTOpbie ,n;a'1te y'1te H OT"9:H-
TOpbI Tpe6yroT KTO eTapyro ,n;eKJiapan;mo, KTO
TaJIHeb Ha HOBbIX 6JiaHKaX, HaM e BaMH pa3-
HoByro, B o6ru;eM, KTO BO qTo ropas;::i;. KaK 3TO
pemHJIH e,n;eJiaTb Bee no-eTapoMy.
eJioBo-To Ha3bIBaeTe.H, Kor,n;a He pas6epemh,
3aTeM Mbl HenbITaJIH jK,aMeBIO (<J:>p. jamais vu -
HHKOr;::i;a He BH,ZJ;eHHOe). B TOT MOMeHT,
qTo OT Te6.a Tpe6yeTc.a? BepTHTe.a Ha .H3hlKe: «3TO,
HY KaK ero, HY 3TO», HO HHKaK He Beno-
Kor,n;a qHTaJIH, qTo HaJiorOBHKH paspeIIIH-
MHHaeTe.H. HaIIIJIH ,n;pyroe eJioBo -
JIH OTqHTaTbe.H no eTapoii cJ:>opMe, KOTO-
,n;oK, HO OHO He,n;oeTaTOqHO xopOIIIO orrHebIBaJIO
pa.a IOpH,ll;HqeeKH HMH eaMHMH jK,e H OTMe-
eMhleJI.
HeHa. Mb1, KOHeqHo, noHHMaeM, qTo Bee
e.a «npeeKeBIO» (<J:>p. presque vu -
BO 6Jiaro -
,n;eHHoe) -
B sanyTaHHOil eHTyan;HH paspe-
IIIHTb e,n;aTb ro;::i;oByro ;::i;eKJiapau;mo no eTapoii
112
6eenop.a-
A 3TO eoeTO.HHHe KaK pas H Ha3hrnaeTnoqTH YBH-
cJ:>eHOMeH, npH KOTOpOM HeB03MOjK-
HO BeIIOMHHTb xopOIIIO 3HaKOMOe eJIOBO •
~B6yx
>KypHan N째 1 An~ 6yxranrepa npeACTasn~eT HOBYIO nporpaMMY no y4eTy 3apnnaTbl
~
KaApOB
<aKTHOH>
6blCTpaFI noAn111CKa 8 (800) 555-66-00 (3BOHOK 6ecn11aTHbli:;;)
8 (495) 785-01-13
~
B MapTe
AEP>K1'1M UEHbl!
AOCPO~HAR
no.Qnl1CKA
BblfOAHEE! noAn111Wll1TeCb Ha «rnas6yx» B MapTe no CTapblM 4eHaM.
IO ~ IO
c::
B anpene 6yAeT AOpome!
:i::
<11
a..