MO Ma:H: 2015
I~
npaKTH4eCKHH >t<ypHa/1 All.R 6yxra11repa
l'faAaeTcsi c 1994 roAa BhIXOAHT ABa paaa B Mecsi1:1
~6yx ' Erop APY>KMHMH
.QeHb l)Iae6yxa: nepe3arRy31<a
CMoTpMTe Ha caMTe
. . den. glav.bukh.if[\f.!!1 1
.NQ 9, Mali 2015 rof);a HoBOCTH OT rJiaBHoro pef);aKTopa
CHoBa rrpo none 110 B nJiaTeJKKax Kor,n;a MbI roTOBHJIH 3TOT BbrnyeK «rnaB6yxa» B rreqaTb, B eeTH pa30IIIJiaeb HOBOeTb 0 TOM, qTo IIOJie 110 HaJIOroBOH IIJiaTeJKKH HYJKHO eHoBa oeTaBJISITb rryeThlM. He BepbTe.
0
B none 110 rro-rrpemHeMy eTaBbTe 0. TioMHHTe, e 1 .HHBap.H 2015 ro,n;a MHHcPHH OTMeHHJI rrpaBHJio o TOM, qTo B none 110 Ha,n;o eTaBHTb KO,lI;bI 0, TIE HJIH TIU:?
B IIOJie
qHHOBHHKH 3,ZJ;paBO paeey,n;HJIH, qTo KO,ZJ;bl 3TH JIHIIIHHe, Be,ZJ;b
llJiaTe}}{KM
CTaBbTe
110
HanoroBoli
no KBK H TaK MOJKHO orrpe,n;eJIHTb, qTo rrnaTHT KOMrraHH.H Hanor, rreHH HJIH rrpon;eHTbI. QeJib 6hma xopoma.H -
yrrpoeTHTb
sarroJIHeHHe rrJiaTeJKKH. A pesyJibTaT IIOJIYIIHJie.H KaK Beer,n;a sarryTaJIHeb H KOMIIaHHH, H 6aHKH, H Ka3HaqelieTBO. CHaqana QeHTpo6aHK pa3'h.HeHHJI, qTo B none 110 HYJKHO eTaBHTb 0. ToJibKO Bee K 3TOMY rrpHBbIKJIH, KaK <Pe,n;epaJibHoe Ka3HaqelieTBO Bb!IIyeTHJIO IIHebMO OT 3 arrpeJI.H 2015 r . .N2 07-04-
05/05-215. B HeM rrpHBe,n;eHo <PopMaJibHOe pa3'b.HeHeHHe: rrpH 3aIIOJIHeHHH IIOJISI 110 Ha,n;o pyKOBO,n;eTBOBaTbCSI rrpHKa30M MHHcPHHa. Ho B rrpHKase ,n;JISI 3Toro IIOJI.H HeT HHKaKHX rrpaBHJI. TaK qTo IIOKa HHqero He H3MeHHJIOeb. ,Il;eJiaHTe, KaK rrpoeHT Bam 6aHK -
B rroJie 110 eTaBbTe 0. Tor,n;a rrpo6neM e rrJiaTemoM
y Bae He 6y,n;eT.
EJIEHA qEPHbllllEBA, rJiaBHbIH pe,n;aKTOp
·.:.,
TIHIIIHTe: ehernysheva@glavbukh.ru
1
M9 Mal'i 2015
npaKTH4eCKHH >t<ypHa/1 AllJI 6yxramepa
ll:w>e'ml c 1994 ro.u
Bwxo.ulT A/114 paa • wte1111
9438P .1a {j )JeCHJl('B
IIpo,z::t;JIHTe 110,r:t;rrHcKy BOBpeMH CaMoe BpeMH noaa6oTHTbCH o BTopoM noJiyro,zi;uu. qHHOBHHKH aanJiaHupoBaJIH cepbe3Hble H3MeHeHHH B npaBHJiax pac'leTa HaJIOrOB H BHOCOB. «rJiaB6yx» pacCKameT 0 HHX BOBpeMH. Yme B nepBOM HIOJibCKOM HOMepe IlOJIHbIH CilHCOK µ;eJI ,ll;JIH 6yxraJITepoB Ha BCIO BTOpyro IlOJIOBHHY 2015 roµ;a. IlpoBepbTe, npoµ;JieHa JIH Barna no;i;nucxa!
Bn1 Mo:arnTe ocpopMHTb rro.n;:rrn:cey M Ha p;pyrMe Msp;aHM.H p;Ju 1 6yxraJITepoB Mep;MarpyrrIIDI «AKTMOH»:
«YqeT B ceJihCKOM
«Y'ieT B CT p OHT0JlhCTB e »
X03JIHCTB0»
«CeMHHap
«B H 6JIH OTeKa
AJIJI 6yxraJITepa»
*YPHaJia '' rnaB6yx"»
CJiyJK6a nop;nHCKH: 8 (800) 555-66-00 fanoHOK 6ecnJiaTHLru),
8 (495) 785-01 -13
2
IIo,z:i;nu:cKa B U:3)J;aTeJILCTBe
IIo,ZJ;nu:cKa B BameM ropo,z:i;e
3a 6e3HaJI1£11HhIH pac"lleT. PeKBH3HTI>I
Hnme Koop,ZJ;HHaTbl areHTCTB B KpynHeHIIIHX ropo,n;ax CTpaHhl.
,zi;;rn: 6e3Ha.Jllf'IHOH OIIJiaTbl: 000 «AKTHOH-rrpecc» p/c 40702810400000001622 B AKE «lfHBeCTTOpr6aHK» (OAO ), r. MocKBa K/ c 30101810400000000267, BMK 044583267, MHH 7702272022, KITIT 770201001 Oco6oe BHHMaHHe o6paTHTe Ha TO'lJHOCTb }'Ka3aHMH B nJiaTemHOM nopyqemm: nO'lJTOBOl'O a,n;peca c HH,D;eKCOM, no KOTOpOMY Bbl XOTHTe nonyqaTb li3,D;aHmI, H Ha npaBHJlbHOCTb KOHTaKTHOl'O TeJiecl>oHa (c KOAOM ropo,n;a).
3a HaJI1£11Hhm pac"lleT. 3a HaJIH'lJHhIH pac"<JeT MomHo nop;IIllcaTbCH no a,n;pecy: MocKBa, yn. HoBOAMHTpoBcKasr, ,ZJ;. 5a, cTp. 8 (M. «,D;MHTpoBcKasr»). Bb1 MomeTe npHI'JiacHTb Kypbepa no Tenecl>oey CJiym6hl nop;IIHCKH (yCJiyra 6ecnJiaTHasr, B03MOmHa B MocKBe B rrpe,ZJ;enax MKA,D;). OH ocl>opMHT no,n;nHCKY H npHMeT onnary.
Ha cailTe. Ocl>opMHTb rro,n;nncKy Bbl MomeTe Ha caihe mypHana glavbukh.ru B pa3,n;ene «Ilo,ZJ;nHcKa» HJIH Ha caiiTe Hameii cnym6b1 no,n;nncKH action-press.ru. B <i>HJIHaJiax H3,ZJ;aTeJlhcTBa. Ilo,ZJ;IIHCKY Ha mypHaJI «rnaB6yx» MOmHo ocl>opMHTb B Haumx cl>nJIHanax B cne;z:i;yrom;HX ropo,n;ax: 8 (861) 215-67-79, 215-68-88 KpacHo,n;ap HHmHHH HoBropo;z:i; 8 (831) 246-84-46 HoBorn6npcK 8 (383) 308-00-08 CaHKT-IleTep6ypr 8 (812) 449-70-55 Y <Pa 8 (34 7) 293-45-04 Xa6apoBCK 8 (421) 245-08-80 ,ll;pyrue ropo,ZJ;a 8 (800) 555-66-00,
(495) 785-01-13
BapHayJI: ooo «ll,eHTp no,z:r,n;epmKH 6yxraJITepOB» 8 (3852) 50-15-44, 22-38-39; BeJiropo,ZJ;: ooo «lfHcl>opMaIJ;HOHHhie pemeHHSI» 8 (4722) 22-27-46, 31-13-51; BJiaroeem;eucx: MIT KomKapeBa A.B. 8 (4162) 54-29-87; BoJirorpa,ZJ;: ooo «YpaJI-Ilpecc» 8 (8442) 33-17-31; ExaTepHH6ypr: ooo «Ypan IIpecc» 8 (343) 26-26-543; Hmeecx: ooo «PernoH-Ilpecc» 8 (3412) 90-82-62; 000 «lfHcl>OpMaIJ;HOHHaH KOMnamrn Y,n;MypTHH» 8 (3412) 65-56-75; KaJIHHHHrpa,ZJ;: MIT IOpnHa A.3. 8 (4012) 99-18-08, 99-18-07; Kupoe: ooo «,il;enoBasr npecca» 8 (8332) 67-24-19; KpacHoHpcx: 000 <«PHpMa "AJI3AP"» 8 (391) 274-22-82;
Mocxea: ooo «Ypan-Ilpecc» 8 (495) 789-86-36; PJI3aHh: 000 «,D;oM npeccbl» 8 (4912) 25-75-42; MIT Psr6hlIII 8 (49 12) 24-93-83; CaHKT-IleTep6ypr: ooo «ITPECCMH<I>OPMCepBHC» 8 (812) 335-97-51; Capaucx: ooo «llJJ;IT CapaHCK» 8 (8342) 27-02-38; CapaToe: ooo «A,ll;M "OpHKoH Ilpecc"» 8 (8452) 52-44-36; CeeacTonoJih: ooo «8Kcnpecc-Kpb1M» 8 (0692) 45-24-24, 45-24-14; CuM<i>eponoJih: ooo «I.U:J;IT BSCTITPECCA» 8 (0652) 70-10-26; 000 «CaMMHTKphlM» 8 (0652) 51-63-55, 60-76-23; ToJibHTTH: 000 «A,ll;IT lfHcl>OpM» 8 (8482) 68-13-68; TroMeHh: ooo «,D;enoBasr npecca» 8 (800) 500-07-45; ooo «Mep;Ha-u;eHTp "BHKTOpHsr-npecc"» 8 (3452) 41-97-75; Y<Pa: ooo «YpaJI-Ilpecc» 8 (347) 251-07-23; qe6oxcapb1: ooo «PernoH-Ilpecc» 8 (8352) 22-60-77; .HJITa: 000 «CaMMHT-KpbIM» 8 (0654) 32-41-35.
<aKTHOH>
IIo,ZJ;nu:cKa Ha noqTe
Ilo,ZJ;nHCaBIIIHCb Ha Ham mypHaJI B 113,ZJ;aTeJlhCTBe, Bbl CTaHeTe 'IJieHOM Kny6a pe,n;aKIJ;HOH-
BbrnncaTb mypHaJI «I'JiaB6yx»
HhIX no,n;IIHC'CJHKOB «Business-AKTMOH» H IIOJIY-
lfH,ZJ;eKC B KaTaJIOl'e «Pocne"<JaTb»: 47437,
'lJHTe npaBO Ha HaKOIIHTeJibHhie CKH,D;KH H npocl>eccHOHaJibHhie no,n;apKH.
B KaTanore «IIO"<JTa PoccHH»: 10751, B KaTanore «Ilpecca PoccHH»: 40708.
MOjKHO B mo6oM nO'lJTOBOM OT,ZJ;eJieHHH.
C.rry»<:6a no,z:i;nu:cKu:: 8 (800) 555-66-00 (3BOHOK 6ecnJiaTH1>1il),
8 (495) 785 -01 - 13
3
NQ 9, Mail 2015 rol];a Col];epmaHMe HoBOCTH
Y Hae B rocn1x AJieKcaH,u;p KocoJiarroB, HaqaJI.bHMK OT,U:eJia ,IJ:errapTaMeHTa HaJioroBoli 11 TaMOJKeHHO-TapmpHoli rroJIMTMKH MnHCpnHa Poccnn. . . . . . . . . . . . . . . . . 10 AJicy MypTasnHa -
HOB.bIR rrpeTeH,u;eHT Ha 3BaHne
«rJiaB6yx ro.u;a» .. ...... ...... . .. .. .. . ... . .. .. ...... . ........... . .. . . . . .. . .. .. ..... . . .. 12 qTO H3MeHHJIOCb
.:..'§.~ OTHbIHe KOMTiaIIill1 nnpane pa60TaT1> 6e3 ne'lfaTeiir . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
i!J; CTano .HCHO, KaK 3anoJIH.HTh KHHry TIOKYTIOK npH B03BpaTe anaHca . . . . . . . . . . . . . . . . . . . . . . . . . 16 ,,.,., .:..R,~ qHHOBHHKH pa3'b.HCirnJIH, KaK npHMeH.HTb HOBblH Tapmp no B3HOCaM . . . . . . . . . . . . . . . . . . . . . . 18 ,,.,., 19 .:..R,~ KoMnaHHH 6y.n;yT npe.n;ocTaBJISITh coTpy.n;HmmM B1>I'lfeT1>1 Ha Jie'IeHHe H y<-rn6y . .. . . ......... .
a
HLi:C nepecTaHeT 6hITh .n;oxo.n;oM Ha ynpom:eHKe .. ... .. ..... . ........... . ......... . ... . ..
19
IlJiaTeJKH 3a apeHp;y Ha,IJ;O CTIHChIBaTh TIOCTeTieHHO . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
i3; IlpH nepecopnru,e HyJKeH HcnpanJieHHbm cqeT-cpaKTYPa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 KopoTKO o .n;pyrHX H3MeHeHH.HX. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
... U 'ITO H3MeHHTCH . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 IlpoBep.bTe ce6J1: qTQ B.bl sarrOMHMJIM H3 CBeJKHX llllCeM qttHOBHMKOB? . .. . . . . ....... . . 23
ns
KaK caMM HaJioroBMKM coBeTyroT sarroJIH.HT.b ,u;eKJiapau;nro no H,IJ:C,
Ha.rrorH H B3HOC1>1
KHHrll llOKYITOK H rrpo,u;aJK... .. ...... 34
c: ~ ns ro ::c a. Cl.
Cl)
QI
L..
>- l3E :ii
::c ~ ::s: \0
ct QI
ti)
:.::
KaKwe rroKa3aTeJIM oTpaJKaT.b
KaK ceftqac Ha rrpaKTMKe
B PCB-1 ITO-HOBOMY ... . .. .. .. ........ 26
yqHT.bIBaIOT paCXOA.bI
QI u ~ m :g
6y.u;yru;wx rrepwo,u;oB ... ....... ... ... .. 42
0
Cl.
rro.u;,u;eJI.bH.bie qeKM ll KBMTaHIJ;HH .... 33
°'
•. Cl)
Cl. :.::
ns u
06~.HCHHTeCOTPYAHMKaM:rroqeMy
orracHO rrpHHOCHT.b B 6yxraJITepMIO
¥
I--
ct ~ 0
06pa3IJ;.bl HOB.bIX 3a.HBJieHMR
C
AJI.H 3aqeTa H B03BpaTa HaJIOrOB ..... 52
I-
0
m "' .... x
~ ~ ns "' c: ti)
c: 2 4.-
4
I t.
HarroroBhIH cnop: pacxo,r:i;hI
KaK HarrorOBHKM Bbil'.IHCJIHIOT
Ha srreKTpmmepnuo MOJKHO
cepbie sapnrraTbI no 2 -H,IJ:<PJI,
cnHCbIBaTb cpasy ......... . ... . .. . ... 58
oqmcy H JIHl'.JHOH JKH3HH .... ....... . 84
IlpoBepbTe ce6.H: l'.JTO HOBOI'O
11HcneKTOpbI B3bICKHBaIOT
Bbl y sHaJIH no HarroraM,
He,D;OMMKY c ,!l;MpeKTOpOB........ . . .. . 90
B3HOCaM H 6yxyqeTy? .. . .. . ... . ... . . 61 IlpoBepbTe ce6x: Bbl TOl'.JHO I'OTOBbI K HaJIOI'OBOH npoBepKe? .. . . .... .... .. ... . . . . ...... 93
Ka,rq>oBaH pa6oTa IlHTb sanyTaHHbIX CHTya:u;11::H c OTnyCKOM -
KaK Bee ocpopMMTb
no saKoHy . .. ... ..... .. .. .. . .. . . . . .. .. 68 10 KOHCYJibTaII;HH: 06 OTnyCKe, BbIXO,D;HbIX, COKpai:u;eHHHX H HenOJIHOM
,
2
·~
•
pa6ol'.IeM ,r:i;He . . ................ ... . ... 74
Borrpoc1>1 H OTBeT1>1 IlpoBepbTe ce6.H: Bbl npaBHJibHO ocpopMJIHeTe
0 Cl'.IeTax-cpaKTypax, npo:u;eHTax,
OTnycKa? ......................... . ... 77
H,IJ:<PJI 11: ocHOBHhrx cpe,r:i;cTBax ...... 96 CaMbIH HHTepecHbIH Bonpoc HOMepa: BnpaBe JIM Tpy,r:i;11:HcneKTop urTpacpoBaTb sa ,!l;OJII'H no B3HOCaM . . . . . . . . . . . . . . 102 BbICTpbre KOHCYJihTa:u;11:11: . . . . . . . . . . 104
BoKpyr6yxranTepHH IlpoBepKH reorpacpMH rrraB6yxa: CxeMa ,r:i;eilcTBHH:
TpeThH cTorr11::u;a Pocc11:11:. . . . . . . . . . . 108
KaK npoxo,r:i;HT KaMepaJIKH HOBbIX ,r:i;eKrrapa:u;11::H no H,IJ:C. ........ 80
I i II
~I
Ii
tI
iI
i
I
CrroBo HOMepa: nel'.IaTb .... . ...... . . 112
5
NQ 9, Mail 2015 rol];a
HoMep 3a 1u1T1> MHHYT
20
HaJiorH n B3Hoc1>1
KaKHe noKa3aTeJIH OTpa:a<:aTL B PCB-1 no-HOBOMy PCB-1 3a I KBapTaJI MO)lrno
MbI B Heli ITpHBeJIH. K ITpHMepy,
Hap;o cp;aTn
cµ;aTb no CTapo:H. cpopMe, HOBYIO 60Jib-
B CTpOKe 201 Hy.mHO OTpa3liTb 60Jib-
3JieK1'pOHHbIH
me He .mµ;HTe. 8To ocpmi;HaJII>Ho IToµ;-
me JibrOTHbIX BhlITJiaT. CTpOKY 213,
PCB- 1 3a I KBap-
TBepµ;HJI II<I>P. Hoc 2015 roµ;a H3Me-
B KOTOpon paHnme yKa3hlBaJIH
TaJI. A 6YMaJK-
HHJIHCb ITpaBHJia HR<IHCJieHH.H CTpa-
CBepXJIHMHTHbie BbIITJiaTbI, He o6Jia-
HblH -
XOBhlX B3HOCOB, IT03TOMY ITpHBbl'IHbIH
raeMbie Me,ll;HIJ;HHCKHMH B3HOCaMH,
6JiaHK B 3TOT pa3 ITOHaµ;o6HTC.H
Haµ;o OCTaBHTb ITYCTOH. Iloµ;pa3µ;e-
3aITOJIH.HTb He TaK, KaK paHbme.
Jlbl 3.1, 3.2, 3.4 pa3µ;eJia 3, KOTOpbie
Ma.H:
15 Ma.H.
He neperryrai1:Te
3aITOJIHHTb KBapTaJibHl>IH pacqeT
B ITpomJIOM roµ;y 3aITOJIH.HJIH opra-
6yµ;eT ITpom;e, ecJIH cHaqaJia Bbl ITpo-
HH3aIJ;HH c JibrOTHblMH TapHcpaMH
qHTaeTe cITerwaJII>HyIO cTaTI>IO
ITO B3HOCaM, TeITepn cµ;aBaTb He Haµ;o.
H ITOCMOTpHTe o6pa3IJ;bI, KOTOpbie
"llTo em;e HOBoro . >-26
Ka.n;pouaa pa6oTa
Ilpouepxn
IlHTL 3anyTaHHLIX CHTyan;HH c OTilYCKOM - KaK Bee o<t>opMHTL no 3aKOffY
KaK HaJioroBHKH 6y,z::r;yT npoBepHTL ,z::r;eRJiapan;HH no H,I.I.C ,Il;eKJiapar:i;HIO ITO H,II;C HaJioroBHKH TeITepn
CoTpyµ;HHKa, KOTOphlii KOITHT OTITycKa, Mo.mHo
6yµ;yT ITpOBep.HTb He TaK, KaK paHbIIIe. 0TBe-
3acTaBHTb OT,ll;OXHYTb. YBeµ;oMHTe ero 3a µ;Be
qaTb 3a KaMepaJIKH CTaHeT HOBa.H Mempe-
Heµ;eJIH 06 OTITycKe no rpacpHKY H 3a TpH ,ll;H.H
rHOHaJibHa.H HHCITeKIJ;HH. A ITOHCK omH6oK
BbIIIJiaTHTe OTITYCKHbie. Torµ;a MOmHo o6oii-
ITopy-qaT cITer:i;HaJibHOn oqeHI> YMHOH ITpo-
THCb H 6e3 3a.HBJieHH.H. A KaK ocpopMHTb µ;oKy-
rpaMMe. 0Ha caMa CBepHT µ;aHHhle B oTqeT-
MeHTbI, ecJIH pa6oTHHK xoqeT B OTITYCK ITp.H-
HOCTH ITOCTaBm;HKa H ITOKyrraTeJI.H. H, o6Ha-
MO 3aBTpa? H µ;aBaTb JIH oTnycK ITepeµ; yBOJib-
py.mHB HeCTbIKOBKH, ccpopMHpyeT 3anpoc
HeHHeM? CTaTn.H IToµ;cKa.meT OTBeTI>I Ha 3TH
ITOHCHeHHH µ;JIH ITOKyITaTeJIH. KaK 6yµ;yT pa3-
H µ;pyrHe CJIOjKHbie BOITpOCbl H ITpeµ;yrrpeµ;HT
BHBaTI>C.H co6bITH.H µ;aJlbrne, CMOTpHTe Ha ITO,ll;-
0 pHCKax.-+ 68
po6HOH cxeMe. >80
Tenepb MomHo pa6oTaTb 6ea KpyrJIOH ne:<IaTH. HJIH aaBeCTH xoTb cTo KBap;paTHbIX >14
6
3a.aBJie:an.a o aaqeTe H B03BpaTe HaJIOrOB -
HOBbJe.
,ll;Ba o6paau;a c KOHTpOJibHhlMH TQqKaMH >52
Oco6ble npHMeTbI, no KOTOpbIM HaJiorOBHKH BbJqHCJIHIOT cepbrn aapnJiaThl. Beeb CITHCOK >84
BaJKH1>1e ,ZJ;aT1>1 B Mae IlT-IlH
T
1-4
5
IlT
7
6
8 KopoTKHH ,z:i;eHh
CB-IlH
T
9-11
12
IlT
15
14
13
OmITh OT,!l;hixaeM
B3HOChI sa anpeJih, 6JMamllhlli PCB-1 3a I KBapTan
AneKcaH,ZJ;p KocoJianoB B rocTHX y «rJiaB6yxa»
C 2016 ro,r:i;a perHOHbI cMoryT CHHJKaTb CTaBKY ITO yrrpoIII;eHKe ,r:i;o 1 rrpou;eHTa >10 HaJior:e :e uaaocbl
BoKpyr6yxraJITepHH
rJiaB6yx B OTnyCKe
0 TpeT1>e:U: CTOJIHu;e PoccHH,
.. . ..... --·---· ·-· ·-·-·-•=-'"'=--====--==-r..~
OTKy,ZJ;a pO,ZJ;OM CHpOTa, qaK-qaK H CJIOBO «,ZJ;eHLrH»
• ..,..,..,..
. --·--- - --- ·---·...-.-.-.·· ~------
IlaMHTKa ,lJ;JIH 6yxraJITep1m >64
B OCHOBHOM HamH 3Hamm 06 3TOM ropo,n;e CBO,lJ;.HTC.H K TOMY' 'ITO OH .HBJI.HeTC.H CTO-
• :::.-::....-=.=.::a----
JillIJ;eli TaTapcTaHa 11 a rrocJie,n;Hee apeMH TaM rrpOBO,lJ;.HTC.H KpyrrHhie crropTHBHhie MeporrpHHTHH. Me.iK,n;y TeM OH e.iKero,n;HO CTaBHT pe1wp,n;hI H HMeeT ymraaJihHYIO KYJihTypy, KOTOpa.H 3aCJIY.iKHBaeT Toro, 'IT06bI rrp11exaTb Ty,n;a H YBH,lJ;eTb Bee CBOHMH rJia3aMH. ,D;ora,n;aJIHCh, 0 KaKOM ropo,n;e p e'Ih?
>10s
0TKpeIIHTe H IIOBeChTe Ha BH,!J;HOM MeCTe, Kor,z:i;a no:Ei,z:i;eTe B OTIIYCK
LfeM onacHhI no,z:i;-
HaJioroBHKH B3hICKHBaroT
Y6e,z:i;HTech, 'ITO Bee 3HaeTe
,z:i;eJihHhie 'leKH H KBH-
,z:i;oma KOMIIaHHH c p yKo-
npo IIOCJie,z:i;mrn H3MeHeHHH,
TaH~HH. 06~HCHHTe
BO,!l;HTeJie:Ei. PaccKa-
COTpy,!J;HHKaM
>33
mHTe ,!J;HpeKTOpy
>90
TeeTa
HaJIOrH, Ka,z:i;poByIO pa6oTy H npoBepKH - >23, 61, 77, 93
7
«rJiaB6yx» B HHTepHeTe
rroMo~HHKH B pa6oTe
CaiiTLI -
e
3JieKTpOHHbIH «rJiaB6yx»
•
Ca:HT «rJiae6yxa»
Bi.1cmaa: IIIKoJia rJiaB6yxa
HoeocTH H o6m;euue B cou;uaJILHLIX ceTJIX
06Y'leHHe Y'leTy H c,n;a'le OT'leTHOCTH - > school.glavbukh.ru
4
B ,n;eHb Bbixo,n;a rre'laTHoro HOMepa 4 e.glavbukh.ru
HoBOCTH 6yxraJITepHH, aKIJ;HH H KOHKypCbI OT pe,n;aKu;HH 4 glavbukh.ru
CucTeMa rJiaB6yx
0TTieThl
0TBeThl
IlporpaMMa rJiaB6yx
IIpaBoBaH 6aaa H peKOMeH,n;au;HH 'IHHOBHHKOB > 1gl.ru
B <I>HC, <l>CC , PoccTaT
KoHCYJibTaIJ,HH 3KCIIepTOB B CJIOiKHbIX CHTYaD;HHx > glavbukh.ru / otvet24
PacqeT aap1rnaT H Be,n;eHHe Ka,n;poBoro yqeTa > 1pgb.ru
•
H II<l>P B :meKTpOHHOM BH,D;e > otchet. 1gl. ru
vk.com/glavbukh
> ok.ru/ glavbukh 4
fb.com / glavbukh
JiaB6yx ·~ P e,11;aKqH.H
:JKypa an 3aperBCTpHponaa MmrnCTepcTBOM Poccidi:cKoii ct>e.11;epaqID1 no p;enaM ne<ran1, Tenepa.11;noee111aHH.ll H cpep;cTB MaCCOBOH HHcpopMa1zym. CnHp;eTeJI:bCTBO o perHCTpan;HB ITH M 77-1436 OT 10 .llHBap.11 2000 rop;a Ilop;1IBcaao B ne<raTb 15 anpen.11 2015 rop;a. OTUe<raTaao B OAO IIK «IlymKKHCKan unow,a.zi;b•, 109548, MocKea, yn. lllocceii:aan, 4.11;. Tnpam 104300 3K3.; 7,0 ne'laTHbIX mi:CToB. 3aKa3 15-1977. Ilony'lemie THpama: 20.04.2015. U:eHa B po3mm;y CB060p;HM. 12+ rapHHTypbl «lliKOJI:bHM•, «BYKBapHM•, «21 n;eHT•, «Ilpa:iic .ll:HAOHa». IloJIHoe HJIH 'laCTH'IHOe BOC1IpOH3Bep;eHHe u pa3Maomeaae MaTepuanoe p;orrycKaeTC.11 c nHChMeHHoro pa3pemeHH.11 pep;aKn;HH. Pep;aKn;H.11 a e aeceT OTBeTCTBeaaoCTH 3a co.11;epmam1e peKnaMbl. Pep;aKn;H.11 ocTaBJI.lleT 3a co6oii rrpaeo xyp;omeCTBeHHOH p;opa60TKH op HrHHaJI-MaKeTOB peKJiaMHhIX o6'hJIBJiemm. 0Tp;en peKnaMhl: +7 (495) 660-17-18, 730-55-14, 735-42-39
8
rnanlll>IH pep;aKTOp: EneHa "lJepHl>nnena, glavred@glavbukh.ru
8 (800) 555-66-00
3aMecT11TeJib rnanaoro pep;aKTopa: Hp1rna EcppeMoea
BecnnaTHO B PoccHH B MocKne: +7 (495 ) 785-01-13
lllecp-pep;aKTop: CneTnaaa KonaneecKM OTB. ceKpeTapb: Eneaa Xop;JKropoea Be,lJ;YIIIHH JJ;H3a:il:aep: .ll:MHTpHH Man;yen Pa6oTa c aBTOpaMH: Eneaa BonoJJ;HHa PeiJaKmopbt py6puH:
Aap;peii: IOp;HH Cepreii: lliHJIKHH 0Jl:bra Conp;aTona EKaTepHHa IloCTHHKOBa
Jfaaa CTaBHn;Ka.11 JIHaa Illyeanoea Hropb lliyJibra BepoHHKa rpnrOpbeBa
PeiJaH:l{UJI, u11.mep11.em-npoeH:moa
EereHHH BoHp;a pee, AneKceii: rpyp;HErnH, Bnap;HMHp Bepe111aKa, JlHJIHH CaXH6rapeeea, EKaTep1rna lIHBKHHa IIe<raTb: HaTaJIH.11 BnaceHKo H3p;aTeJib: .ll:MHTpmi BonomKH .D:1rna:il:a MaKeTa C03)l;aH B 2014 r .
e A1na'1 H-6topo ApTeMa fop6yHoea
127015 , MocKna, a/.11 100, «rnan6yx• . MocKna, yn. Hoeop;MHTpOBCKan, p;oM 5a, CTpoeHHe 8. Tenecpoa: +7 (495) 788-53-16, 788-53-17 (cpaKc) HcnOJib30BaHbl MaTepa aJihl 4 C:aCTeMbI rnae6yx 4 l gl.ru -
Ci-tcTeMa
rnae6yx
P ac<reT 3apn naT H Bb!IlJiaT ~ IIporpaMMa rnan6yx 4 lpgb.ru a m 8neKTpoaaa.11nepcH.ll 4 e.glavbukh.ru ©«AKTHOH-Mep;Ha• , 2015 Y'lpe,ll;HTell:b lltypaana - KOHCYJl:bTan;HOHao-cpHHaaconbl:ii u;ea Tp «AKTHOH• H 3p;aTeJibCTBO: 000 «AKTnoa-Me.11;1-ia•, 123100, MocKBa, lliMHTOBCKHH np-.11;, 13 :JKypa an 3aaecea e KHHI'y peKopp;oe I'l'laaecca 3a upo:eep;eaHe caMoro Maccoeoro B MHpe fo13aecceMHHapa B HHTepHeTe
HoBOCTH «C 2016 roAa H~C rrepecTaHeT 6bITb AOXOAOM Ha yrrpo~eHKe» -+ 10 AJIEKCAH)J;P KOCOJIAIIOB' Ha"!aJibHliK OT,D;eJia crre~HaJibHhlX HaJiorOBbIX p eJimMOB
,D;errapTaMeHTa HaJioroBoil H TaMoJKeHHO-TapmpHoil rroJIHTHKH M:e:mpnHa PoccHH
Terrepo MO:IKHO pa6oTaTI> 6e3 rreqaTeii.
CTano .HCHO, KaK rrnaTnTI> B3HOCbI B <PCC
H Hao6opoT, saKa3aTb nx CKOJibKO yro.n;Ho
ITO HOBOMY TapHcPY - >18
n mo6oii cl>opMhl >14 CrrpaBKH 2-H,Il;<t>JI H3MeH.HTC.H. ,Il;pyr11e MHHcPHH pa3'b.HCHHJI, qTo IIHCaTD B KHHre
6JIH:1Kaiinme rrepeMeHbI B pa6oTe >22
rroKyrroK rrpn B03BpaTe aBaHCOB. O<Pmi;nanbHbIB OTBeT Ha 3anpoc «I'naB6yxa»-+ 16
9
HoBOCTII Y Hae B rocT.Hx ArreKcaH,n;p KocoJiarroB
06 yToqHeHKax H HOBl>IX nonpaBKax no ynpo~eHKe MnttnMaJI.h-
B anpe.ne npe3uoeum noonuca.n uoe'bte nonpa81\-U no ynpouwuKe.
H.hIH HaJIOr
0 mOM, 1"020a UX MOJICUO 6yoem npuMeH,R,m'b U 'Ka'K CeU'l/,aC
MOJRHO
ucnpa8Jl,,R,ffl'b OUtU61"U, oony~e'l-l'l-t'bte 8 20008'btX Oe'K.napa?.{URX no ynpo~euKe, 1-laM paccKa3a.n A.neKcauop Koco.nanoe, ttatta.n'b'l-lU'K omoe.na J{enapmaMettma ua.n02080U U maMOJICeUUOmapurjJ'l-tOU no.numuKu MuurjJuua Poccuu.
y-MeH.hllIMT.h Ha aBaHC.hl
rJIABBYX: AJieJCcanop H.nbU't, nautu 'tumame.nu na ynpoU4e1-l1Ce 1taU4e ecew cnpautuemom o .Jvtunu.ua.nbl-lO.Jvt naJLoze. B 'tacmnocmu, .JvtOJIC-
7-lO JLU 3a'tecmb e c'tem ew ynJLambt aeancbt, nepe1tucJLe1-l1-lbte e 6100J1Cem e me'tenue woa ? B eob pe1tb uoem o pa31-lbtX KBK. AJIEKCAH.IJ:P KOCOJIAITOB: ,n:a, MOJirno. KoMIIamrn, npHMemnom;1rn o6'beKT «)J;OXO)J;hl MHHYC paCXO)J;hl», onpe,n;eJI.HIOT MliHHMaJihHhrii HaJIOr c yqeTOM yrrJiaqeHHbIX aBaHCOB. 8To rrpaBHJIO HamJIO OTpaJiteHHe H B HOBOH ,n;eKJiapau;HH (rr. 5.10 rrpHJIOJiteHH.H M 3, YTB. rrpHKa3oM <l>HC PoccHH OT 4 HIOJI.H 2014 r .•N'!! MMB-7-3/352. -
IlpU.Jvte'i. p eo.). 3aqecTh H3JIHmHe yrrJiaqeH-
Hhie aBaHCbl B cqeT 6y,n;y:m;mc IIJiaTeJiteli HJIH He,D;OHMKH no ,n;pyrHM HaJIOraM rro3BOJI.HeT rryHKT 1 cTaThH 78 HaJioroBoro Ko,n;eKca Pct>.
IJooaeamb JLU ymO't1-le1-llcy, eCJLU CJ.M,.M,J .MU1-lU.JvtaJLb1-lOZO 1-laJLOza 6 Oe1CJlapaU,UU 3a 2014 zoo ompa3UJLU noJLnocmb10, ne y.uenbutue na aeancbt? H e o6sI3aTeJihHO. KoMrraHH.a 3aBhICHJia, a He 3aHH3HJia HaJior. AB TaKo:H CHTyau;HH OHa BIIpaBe, HO He o6.H3aHa rro,n;aBaTh yToqHeHHYIO ,n;eKJiapaD;HIO (rr. 1 CT. 81 HK Pct> . -
IlpU.Jvte't. p eo. ). Ho .a coBeTyro rrpe,n;cTaBHTh
YTO'IHeHKy. Be,n;h MHHHMaJihHbIH H o6hI'IHbIH HaJior Ha,n;o rrepeqHCJI.HTb Ha pa3Hhie KBR. M ecmr rrepeqHcJieHHhie cyMMhI y KOMrraHHH 6y,n;yT OTJIHq aTbC.H OT HaqHcJieHHbIX, HaJiorOBHKH MoryT 3aIIpOCHTb IIO.HCHeHH.H.
KopoTr<o o Ba:ll<HOM
HymHa JIH yro'IHeHKa, ecJIH B ,n;eKJiapa~ MHHHMaJil>Hl>IH HaJior He YMeHI>meH Ha asaHcL1?
By,n;yT JIH Ha yrrpo~eHKe HOBhle JihrOThI?
He o6srnaTeJibHO . H oy HHcn e K TopoB
HaJiora AJIH o6 'heK Ta «AOX OAbI »
3 a K OH yme rrpHHHT H B CTynHT
MOrYT B03HHKH YTb BOilpOChl.
B npell;eJiaX OT 1 A O 6 n pon;eHTOB.
B CHJIY c 1 HHBapH 2016 r o fl;a.
10
PerHOHbI cMory T CHH:>KaTb cTaBK Y
Kor,n;a cyMMLI H)];C nepecTaHYT 6LITL ,ll;OXO,ll;OM Ha ynpo~eHKe?
15rop;a
G
AJIEKCAH)J;P KOCOJIAIIOB - c 1976 rop;a pa6oTaeT B CHCTeMe M1rnqnrna Pocc1rn:. B p;aHHbIH MOMeHT 3aHHMaeT p;omKHOCTb Ha'IaJibHHKa oTp;eJia cneQH-
aJibHbIX HaJIOrOBbIX pemHMOB ,D;enapTaMeHTa HaJioroBOH H TaMomeHHO-TapHQ:>HOH noJIHTHKH MHHQ:>HHa PoccHH. Y'IaCTByeT B pa3pa6oTKe 3aKoHonpoeKTOB H p;pyrHX HOpMaTHBHbIX aKTOB MHHQ:>HHa PoccHH no cneQHaJibHhlM HanoroBhlM pemHMaM.
llpa6umeJLbCm60 1WMepeno noaaepJKamb MaJLbtU 6u311,ec -pa3pa6oman anmwcpuJucnbtu nJLan. Kmc npoa6u2aemc.R e20 peaJLuJau,u.R? rocp;-yMa paCCMaTp1rnaeT IIpOeKT cpep;epaJibHOro 3aKOHa, KOTOpbIH rrpep;ycMaTplrnaeT cpasy HeCKOJihKO JibroT. BnacTM perMOHOB rronyqaT rrpaBO ycTaHaBmrnaTb ,n;mp¢epem:wpoBaHHbie CTaBKM OT 1 ,n;o 6 rrpo:a;eHTOB p;JIH KOMrraHMli Ha yrrpo~eHKe c o6'heKTOM «,n;oxo,n;hr». B KpbIMY 11 CeBa-
CTorrone ,D;JIH HeKOTOpbIX KOMIIaHMH Ha o6'heKTe «,ZJ;OXO,ZJ;bl MMHYC pacxo,D;bI» HaJioroBaH cTaBKa 6y,n;eT CHM)KeHa ,n;o 3 rrpo:a;eHTOB. KpoMe Toro, c 4 7 ,n;o 62 rryHKTOB pacmMpHTCH rrepe'C!eHb BH,D;OB ,n;eHTeJibHOCTM, B OTHOmeHMM KOTOpbIX rrpe,n;rrpMHMMaTeJIM BrrpaBe rrpMMeHHTb rraTeHT.
Kozaa 6bt20anbte nonpa61Cu 6cmyn.Rm 6 cuJLy? IlJiaHMpyeTCH, 'C!TO c 1 HHBapH 2016 ro,n;a.
Ew,e oaun neMaJL06aJ1CnbtU Jmcon yJKe npun.Rm. KoMnanuu na ynpo w,en1Ce, 1Comopbte 6btcma6JLJuom ct.tema-</Ja1Cmypbt c Hl(C, ne aoJLJICHbt 61CJL10t.tamb e20 6 aoxoabt, yt.tumbl6aeMbte npu pact.teme naJL02a. Kozaa MOJICHO 6yaem npuMen.Rmb amu npa6UJLa? 3Ta rrorrpaBKa (<f>e,n;epaJihHhIH saKOH OT 6 arrpeJIH 2015 r . M 84-<t>3. -
llpuMet.t. pea.) BCTyrraeT B CMJIY c 1HHBapH2016 ro,n;a. lfa ,D;OXO,ZJ;OB 6y,n;yT MCKJIIO'C!aTbCH C-yMMbI H,il;C, rrpep;'bHBJieHHbie IIOKyrraTeJIHM B C'C!eTax<PaKTypax. YrrnalleHHhIH H,Il;C HeJih3H 6y,n;eT yqecTh B pacxo,n;ax.
3a1C01l 61-lOCUm ew,e oano 6aJICHOe U3Menenue 6 HaJL0206btU lCoaelCC. KoMnanuu, y lCOmopbtX ecmb npeacma6umeJLbCm6a, noJLyt.tam npa6o moJKe npuMeH.Rmb ynpow,enlCy . Mozym JLU 01-lU 6 2015 way noaamb y6eaoMJLenue o nepexoae na cneu,peJKuM c 2016 waa?
1
HHBapH
2016 ro,z:i;a
C 3TOH ,:a;aTbl KOMITaHHH c rrpe;a;CTaBHTeJibCTBaMH CMOryT rrpHMeHflTb ynpo~emcy.
,Il;a, eCJIM yBe,D;OMJieHMe rro,n;aTb ,n;o 3 1 ,n;eKa6pH 2015 ro,n;a BKJIIO'C!MTeJibHO,
YBe,a;oMHTb
TO yme c 1HHBapH2016 ro,n;a KOMIIaHHH c rrpe,n;cTaBHTeJibCTBaMH CMOJKeT
HHCIIeKIJ;HI-0 Ha;a;o
rrp11MeHHTh yrrpo~eHHYIO c11cTeMy. KoHelIHO, rrp11 ycnoBMH, lITO BhIIIOJI-
B 2015 ro;a;y
HHIOTCH Bee OCTaJibHbie ycJIOBMH ,ZJ;JIH rrepexo,n;a Ha crre:a;peJKMM •
11
HoBOCTII IIpeMIIH «rJiaB6yx ro,n;a»
Ancy MypTa3HHa u
HOBl>IU rrpeTeH~eHT
Ha 3BaHHe «rnan6yx ro~a» a.iCTOpHH HOMHHaHTOB
41-11ai1Te o noABH rax APYrHX HOMHHaHroe Ha caihe premia. glavbukh. ru
A.ncy Mypma3u11,a U3 YJl/b.fittOBC'Ka - anaettMU 6yx2a.nmep 0011,020 U3 001lepttux npeonpusimuu 'K01t'l.-'teptta <<Aeuacmap», 2oe oe.na10m 3ttaMettumMe caMo.nemM «Pyc.natt». Y ttaweu 2epouttu ttem 6 a'KmUBe 02pOM1t11tX omcya1Ce1t1t11tX 001ta1lUC.nettUU. 3amo 6Mecme C10pUCfflaMU U OUpeKmOpOM Otta 3aW;Umu.na 'KOMnattU10 om peuoepcK020 3axeama, eMoepa1Cae B11te3ottyw npoeep'Ky CRJ'l/,UlUMU Uttcne'KmOpaMU 20pOOa U 1lepeoy tte.ne2'KUX OOnpOC06 e npo'Kypamype u YB3II. Ho oaa1Ce noc.ne ma'Ko20 cmpecca A.ncy 2omoea, ec.nu npuoemcsi, noemopum'b ceou nooeu2 cttoea. lJumaume ee ucmopuw U3 nepeMx ycm. «.H -
rroTOMCTBeHHl>rn coTPYAHHK KoH:o;epHa "ABHacTap". IIarra pa6o-
Tan HHJKeHepoM-aBHaKOHCTPYKTopoM, a MaMa 6yxraJITepoM. PemHB IIOHTH 110 CTOIIaM OTI.I;a, .H OKOWIHJia YJibfilIOBCKHH aBHaIJ;HOHHbIB KOJIJie,n;JK. IloJiy<nma rrpocl>ecc:mo TeXHHKa-TeXHOJiora ITO o6pa6oTKe MaTepHaJIOB Ha CTaHKax H aBTOManr"lleCKHX JIHHHmc M c HarrpaBJieHHeM ITPHmJia B oT,n;eJI Ka,n;poB "A1m:acTapa". Ho TaM MHe rrpe,n;JIOJKIDIH He MecTo HHJKeHepa, a ,n;OJIJKHOCTh 6yxranTepa. .H 6hma osa,n;a-qeaa, pa3,lJ;YMI>IBaJia. Ho corJiacHJiaCh H HH pasy B JKH3HH 06 3TOM He ITOJKaJieJia. B pa6oTe CTapanaCb BOo6m.e He ,ll;OITYCKaTb OlliH60K, "llT06bI MaMe He ITPHlliJIOCb 3a MeHSI KpacHeTb. IlapanJieJibHO c y-qeToM TMIJ; H pac"CieTaMH c rrocTaBIIJ.HKaMH ocaaHBana pa60TY cPHHOT,n;eJia H OT,n;eJia y-qeTa OCHOBHhlX cpe,n;CTB. KpoMe Toro, ITOCT)'ITHJia Ha 3aO'IlIOe OT,n;eJieHHe 3KOHOMH"lleCKOro cPaKYJibTeTa y JlbfilIOBCKOH rocy,n;apcTBeHHoii ceJibCKoxosmcTBeHHoii aKa,n;eMHH. TaK ITOTHXOHhKY H pocJia ITpocl>eccHOHaJibHO 6es oTpbrna OT rrpoHsao,n;cTBa. B,n;pyr MeH.H Bhl3bIBaIOT K pyKOBO,ll;CTBY H CTaB.HT ITepe,n; cPaKTOM: "Bbl Ha3Ha"lleHbI rJiaBHbIM 6yxraJITepoM ci>HJIHaJia «ABHacTap-KoMITJieKT», ocl>opMJISIHTech". KoHe"llffo, MaMa MHOH rop,n;IDiacb, HO ITepemHBaJia - aTo me KonoccaJibHa.H OTBeTcTBeHHOCTb. Tor,n;a MhI c Heii em.e He 3HaJIH, "CITO OTBeTCTBeHHOCTb - aTo He caMoe CTPamHoe, "CITO MeH.H JK,ZJ;eT. IlpHMepHO -qepe3 ,n;aa ro,n;a pa60TbI B "ABHaCTap-KoMITJieKTe" K HaM rrpHmJIH c Bbie3,n;HOH HaJIOroBOH rrpoaepKOH . .H K Heli OTHeCJlaCb CITOKOHHO - 3HaJJa, "CITO y MeH.H Bee saKOHHO H rrpaBHJihHO. Y"lleT B ITOJIHOM ITOp.H,n;Ke. TaK H nony"l!IDIOCh - ITO HTOraM ITpoaepKH HH ITO O,ll;HOMY Hanory HapymeHHii He Bhl.HBHJIH, xoT.H pa6oTaJIH JlY"lllilie HHCIIeKTOpbI B ropo,n;e. HaM ,n;oHa"l!HCJIHJIH JIHIIIb 18 000 py6neli sa HecaoeBpeMeHHoe ITepe'IllcJieHHe ITJiaTemeli. Ho ,n;aJihme
12
Ha'larroe:o eTpaHHOe. liHeITeKTOpbI Ha3Ha'IHJIH oeMOTp Hameli TeppHTopHH. CKa3aJIH, 'ITO 6ypyr HeKaT:o y Hae HeQ:>Till:IYIO eKBaJKHHy . .HKo6:or Mhl He3aKOHHO p;o6:orBaeM Hecl>T:o H He ruraTHM H,DJIII. 06'h.HeHeHHe 6:omo HaeTOJThKO 6pep;OBhIM, 'ITO Mb! ITOHHJIH -
p;eJIO He'IlleTO.
Torp;a-To H CTaJio aeHo- Ham 6H3Hee IIhlTaIOTCH 3ax:BaTHTh pelip;ep:or.
c pyKOBO,ZJ;eTBOM H IOpHeTaMH Mb! perrm:-
JIH eTOHTb p;o Kom.i;a. OeMoTpy He ITpoTHBHJIHe:o. TeppHTopHH eoCTaBJIHJia 16 reKTapoB 3eMJIH -
Hp;HTe, HID;liTe.
0Ka3aJioc:o, ::>To 6:orJIH JIHmb yrpo3:or. Ho B3aMeH K HaM ITPHIIIJIH MHJIHD;HH, rrpoKypaTypa H YE8II. Bee ITO pa3JIH'lHbIM JKaJI06aM.
c MHJIHD;HeH pa36HpaJIHeb HamH IOpHeThl, a MeHH BbI3BaJIH Ha p;oITpoe B ITpoKypaTYPY· CKa3aJIH, 'ITO pe'lb ITOH,Zl;eT 0 HeCBOeBpeMeHHOM Ha'lHCJieHHH 3apruraTDI. .H ~aTeJThHO roTOBHJiae:o K p;oITpoey, ITop;o6paJia Bee ,ZJ;OKYMeHThl, eBepHJia Bee Ha'IlleJieHHH. Bee 6:omo B ITOJIHOM ITopap;Ke, H a eMeJio HBHJiae:o Ha p;oITpoe. 0,ZJ;HaKO HH o,ZJ;Horo ITpocl>eeeHOHaJI:oHoro BOITpoea MHe He 3ap;aJIH -
HH ITpo
3apITJiaT:or, HH rrpo Q:>HHaHeOBO-X03HHeTBeHHYIO p;eHTeJThHOeTb KOMIIaHHH. CJie,ZJ;OBaTeJIH ,ZJ;aBHJIH Ha MeHH ITeHXOJIOrH'leeKH, B oeKop6HTeJibHOH cl>opMe 3a,ZJ;aBaJIH BOrrpoe:or ITPO JIH'IHbie eBH3H e pyKOBO,ZJ;HTeJIHMH HaIIIHX KOHTpareHTOB. Ho MHe yp;arroe:o ep;epJKaT:oCH H He ITOKa3hlBaT:o eBOHX CJie3. YJKe ITOeJie Toro, KaK H ynma e ,ZJ;OITpoea, y MeHH eJIY1IHJICH -qyTb JIH He HepBHbIH ep:orn. Ho MeHH O'leHb ITO,ZJ;,ZJ;ep:iKHBaJIO pyKOBO,ZJ;eTBO KOMITaHHH H MOH CeMbH. TaK KaK MaMa eaMa 6yxrarrTep, TO OHa ITpeKpaeHO ITOHHMaJia, KaKOBO MHe. II ITOBTOpHJia: He BOJIHYHCH, roBopH rrpaBp;y H Bee 6yp;eT xopomo. Ham ,ZJ;HpeKTop HaIIHearr marro6y Ha CJie,ZJ;OBaTeJieH. 0HH B HTOre ITepep;o MHOH H3BHHHJIHe:o, HO pap;oBaT:oCH 6:omo paHo. ,I(arree ITOCJiep;oBaJI p;oITpoe B YE8II. IlpaBp;a, 3p;ee:o pa3roBop 6:om HeKJIIO'lHTeJI:oHo B ITpocl>eeeHoHarr:oHoM KJIIO'le. K HHM ITOeTyITHJia JKarro6a Ha To, 'ITO Mhl He3aKOHHO 3aBJia,ZJ;eJIH He,ZJ;BH:iKHMOeTbIO . .H ITO,ZJ;rOTOBHJia H rrpe,ZI;'bHBHJia MHOrO'IlleJieHHbre ,ZJ;OKa3aTeJI:oeTBa -
pemeHHe eoaeTa ,ZJ;HpeKTOpOB
OAO "ABHaeTap" o ITepep;a'le HM)'Ill;eCTBa B Ham yCTaBHI>rn KaIIHTaJI. TaKJKe ITO,ZJ;TBepp;HJia cPaKT perneTpan;HH B Y<t>PC. Ilpep;oeTaBHJia Kyqy ,ZJ;OKYMeHTOB. Bee HX ITo,n;rrm:Jia B aKKypaTHhle ITa'lKH. II a,n;pyr Ha ,n;oITpoee BHmy, 'ITO o,ZJ;Ha H3 HaIIIHX ITa'leK ITOpBaHa H H3 Hee ,ZJ;OKYMeHTbI BhlBaJIHBaIOTCH. IIorrpoeHJia OTHOeHTbCH aKKypaTHo, o6ern;aJIH HH'lero He ITOTepHTb. Ho 6YMarn TaK ,11;0 eHX ITOp H He BepeyJIH. II HHKaKHX eep:oe3HbIX rrpeTeH3HH TaK H He rrpe,ZJ;'bHBHJIH. Pelip;epeKHli 3ax:BaT B HTore He yp;arrca. HepBoB HaM ITOTpeITaJIH H3pap;HO. K eomarreHHIO, KaK HaM eKa3aJIH B 3THX Kpyrax -
TaKHe p;eJia ITOJKH3-
HeHH:ore H B JII06oli MOMeHT MOJKeT Ha'laTDCH Bee ITO HOBOH. Ho a roToBa eTOHTb p;o KOH:a;a 3a eBOIO KOMIIaHHIO, ,ZJ;OKa3bIBaH p;o6poeoBeeTHOeTb Moero pyKOBO,ZJ;eTBa H MOIO JIH'IHO» e
13
HoBOCTII
"lJTO II3MeHIIJIOCb
0THLIHe KOMIIaHHH BrrpaBe pa6oTaTL 6e3 rreqaTeii D1anHoe H3MeHeHne: c 7 anpe.n.n 2015 20oa o.nR 000 uAO Kpy21ui.n ne'l.lam'b Heo6.Jl3ame.1w1ta.
PaHbIIIe Bee KOMrramn1 ,zI,OmK-
rrp aBHJiaM, eCJIH Bbl HCIIOJlb3Y-
HhI 6bIJIH HMeTb KpyrJiyro rreqaTb.
eTe rreqaTb, TO 3TO ,ll,OJIJKHO 6hlTb
Ha Heil HymHo 61>mo yKa31>1-
yKa3aHo B ycTaBe (rr. 5 CT. 2 <I>e,zI,e-
BaT1> IIOJIHOe qrnpMeHHOe HaHMe-
paJII>Horo 3aKoHa OT 8 <PeBpan.H
HOBaHHe Ha pyccKOM .H3bIKe
1 998 I'. ;M 14- <I>3, II. 7 CT. 2 <I>e,zI,e-
H MeCTOHaXOJK,zI,eHHe KOMIIa-
paJibHOl'O 3aKOHa OT 26 ,zI,eKa6p.H
HHH. 3aKOHO,zI,aTeJIH pemHJIH,
1 995 r. ;M 208- <I>3). KaK rrpaBHJIO,
qTo c pa3BHTHeM COBpeMeHHhlX
B ycTaBax KOMIIaHHH H paHbIIIe
TeXHOJIOl'Hil HaJIHqHe Ha ,ll,OKy-
rrpOIIHCbIBaJIH HaJIHqHe neqaTH.
MeHTe rreqaTH He ,zI,aeT rapaH-
EcJIH y Bae B ycTaBe ecTI> orosop-
THH ero IIO,ll,JIHHHOCTH. BoJiee Toro,
Ka 0 rreqaTH, TO KOppeKTHpOBaTb
KOHTpareHTbl Hepe,ll,KO rrpoBep.H-
3TOT ,ll,OKyMeHT He IIOHa,zI,o6HTC.H.
IOT JIHIIlb rreqaTb Ha ,ll,OKyMeH-
EcJIH 3arrHCH o neqaTH HeT,
Te, He H3yqa.H ,zI,eTaJibHO IIO,ll,IIHCb
TO ycTaB HYJKHO ,ll,OIIOJIHHTb.
PYKOBO,ll,HTeJI.H HJIH ,ll,pyroro yrroJI-
B 3TOM cJiyqae Ha,zI,o rrpocTaB-
HOMoqeHHoro pa60THHKa.
JI.HTb rreqaTb Ha Bcex ,ll,OKYMeH-
Terrepn KOMIIaHH.H BMeCTO Kpyr-
Tax, ,ll,Jl.H KOTOpbI X TaKoe Tpe6oBa-
Jioil rreqaTH MOJKeT HCIIOJib30-
HHe ycTaHOBJieHO B HOpMaTHBHbIX
BaTb ,ll,pyrHe crroco61>1 H,zI,eHTHqrn-
aKTaX HJIH B ,ll,Ol'OBOpe c KOHTp-
KaD;HH ,ll,OKYMeHTOB. HarrpHMep,
areHTaMH. HHaqe B03MOJKHbI rrpe-
3JieKTpOHHYIO IIO,ll,IIHCb, crreu;H-
TeH3HH rrpoBep.HIOID;HX JIH6o ,ll,01'0-
aJibHbie 6JiaHKH HJIH l'OJIOI'paMMbl
BOpHbie IIITpa<l>nI.
( <I>e,zI,epaJibHhlil 3aKoH OT 6 arrpeJI.H 2015 I'. N!! 82- <I>3). 0,zI,HaKO 3TO He 03HaqaeT,
B i.1 p em HJIH oTKa aaTJ.c.a: OT ne'laTH . Tor,zI,a 6e3orracHee HCKJIIOqHTb H3 ycTaBa <l>OPMYJIH-
B cneAyt0111eM
qTo rreqaTb Ha ,ll,OKYMeHTax 3arrpe-
pOBKH o rreqaTH . HHaqe HaJioroBH-
HOMepe
THJIH. MomHo rro-npemHeMY
KH H ,zI,pyrHe IlpOBep.HIOID;He, a TaK-
4 eM p11cKyeT KOM-
HCIIOJib30BaTb JII06yro rreqaTb, rrpH-
me KOHTpareHThl MOl'YT Tpe6oBaTb,
naH11.R, ec1111 OTKa-
qeM B JII060M KOJiffqeCTBe, pa3-
qT06bI KOMIIaHH.H rrpOCTaBJI.HJia
>KeTc.R OT ne4aTei1
HblX <PopM n D;BeToB. MomHo TaK-
rreqaTb Ha ,ll,OKYMeHTax.
111111, Hao6opoT,
me yrrpocTHTb rreqaTb. HarrpHMep,
OCTaBl1T 11X? noA-
)7Ka3aTb Ha Heil TOJibKO KpaTKOe
po6HblH OTBeT -
HaHMeHOBaHHeopraHH3aIJ;HH.
BC11eAY10t1.1eM BblnYCKe «r11as6yxa» (N2 10).
14
B i.1 pem HJUI HCnoJii.aoBaTi. ne'laTi.. IIo HOBbIM
H cTO"IHMK: Cl>eAepa11bHblH 3aKOH OT 6 anpe11.R 2015 r. N2 82-ct>3 >e.glavbukh.ru, 1gl.ru
BblCWA11 WKOnA rnAB&YXA ConMecrHo c <1>1.rnaHconbIM YHJrnepc11TeToM npw TipanwTe.rrbcrne P<I>
KoMn11eKCHb1M 3K3aMeH
All~ eaweM 6yxra11TepMM 6blCTpo Bblf!Bl/IT npo6eflbl B 3HaHl/lflX KOJ1Jler
G)
~;t:::"-~fa-'6
Bb16paTb T8Mbl Aflfl nposepK111
H.QC
@
20
20
20
~·····~
YKa3aTb 3neKTpOHHb1e aApeca TecT111pyeMb1x
efremova.ekaterina@Unm.rux
kustova.svetlana@llnm.ru x
nurinovich.renat@llnm.ru x
J
np111rnaClllTb yYaCTHlllKOB MO>KHO 111 nocne HaYana
Teem
/VJ~~?
7-
Q)
~{/~d.-
06paTl/IT8 BHl/IMaHl/l8
Aa>Ke c OAHOVI noAm1cKoill Ha «rnas6yx» Bbl Mo>KeTe npoTecn1posaTb mo6oe Konw-1eCTBO COTPYAHVIKOB VlnVI KaHAVIAaTOB Ha AOn>KHOCTb 6yxranTepa Ha3Ha~bTe TeCTlllposaHllle KOJmeraM ceroAH~
W Konarnas6yxa. pep
H oBOCTH 1 ho H3MeHHJIOCb
CTaJio HCHO, KaK 3a110JIHHT1> KHHry IIOKYIIOK rrpH B03BpaTe aBaHca 0TBeT Ha 3anpoc «D1an6yxa» rJiaBHOe H3MeHeHHe: ec.nU nocma8W;U1' Bepny.n aBattC, mo B 2pa(/Je 7 naoo ompa3um'b pe1'BU3Um11t n.namedlCKU na B03Bpam. Ecmr 11ocTaBm;1ut B03Bpam;aeT 11pep;o-
IIocTaBm;HK Tal\.jl\.e B11paBe 3a.aBHTb Bbl'ieT
11JiaTy 110Ky11aTemo, OH B11paBe 3a.HBHTb
H,Il;C, ecJIH 110KynaTeJlb B03Bpam;aeT TOBa-
BbI'ieT aBaHCOBoro H,Il;C . B rpa<Pe 7 KHHrH
pb1. Ho Torp;a Bbr<IeT MOmHo 3aHBHTb He3a-
110KyTIOK Hap;o 11pHBeCTH HOMep H p;aTy 11Jia-
BHCHMO OT cPaKTa B03BpaTa ,z:r;eHer 110KynaTe-
TemKH Ha B03BpaT aBaHca 110KyrraTemo.
JIIO. IIosToMy B KHHre 110KynoK ,z:r;ocTaTO"IHO
TaKHe pa3'bHCHeHH.a ,z:r;aJI MHHcPHH PoccHH
3aperHCTpHpOBaTb C"leT-cPaKTYPY Ha CTOH-
B OTBeTe Ha 3a11poc «I'JiaB6yxa» (11HCbMO
MOCTb B03Bpam;eHHbIX TOBapoB, BbICTaB-
OT 24 MapTa 2015 I' . .NQ 03-07-11/16044).
JieHHblll 110KynaTeJieM. IlpHBO,ZJ;HTb peKBH-
Ilo MHeHHIO 'iHHOBHHKOB, 3al10JIH.H:Tb
3HTbl 11JiaTemKH He HymHO.
rpacl>y 7 «HOMep H ,z:r;aTa ,ll;OKyMeHTa, 110,z:r;-
Em;e B o,z:r;HoM pa3'hHCHeHHH MHHcPHH
TBepmp;arom;ero y11JiaTy HaJiora» Tpe6yeTc.a,
110COBeTOBaJI 3al10JIH.H:Tb rpacl>y 7 H ecmi
eCJIH KOMl1aHHH 3a.HBJI.HeT BbI'ieT' O,ll;HHM
KOMl1aHHH 3a.HBJI.HeT BbI'ieT 110 KOMaHp;HpO-
H3 ycJIOBHH ,ZJ;JIH KOTOporo HBJI.HeTCH 011JiaTa.
BO'iHbIM pacxo,z:r;aM (11HCbMO OT 23 MapTa
B paccMoTpeHHoii CHTya~HH BbI'ieT MOmHo
2015 r. N! 03-07-11115889). Ilop;cKa3KH
3a.aBHTb B cJiy-qae B03BpaTa aBaHca 110Ky-
110 3al10JIHeHHIO C110pHOH rpacPbl B THl10BbIX
11aTeJIIO. Ilo:3TOMY 'iHHOBHHKH H peKOMeH-
CHTya~HHX -
B nrnapraJIKe HHme.
,z:r;yIOT cPHKCHpOBaTb B KHHre 110KY110K peK-
............................................... ......... ........................... .............. ... ... ......... ................................ ... ... ... ..................................
Illrrapram<a
..... ........................................................................................ ................................... ........... .................................................
KorAa B KHHre noKynoK HaAO 3anonHHTb rpa<IJy 7 KaKoi4 AOKyMeHT nHCaTb B rpa«t>e 7
n oKynaTe/lb 3a.RBmleT Bbl4eT HAC c npeAOn!laTbl
n11are>1<Ka Ha nepe41-1c11eH1-1 e asaHca
KoMnaHH.R 3a.RB!l.ReT Bbl4er HAC no KOMaHAHPOB04HblM paCXOAaM
AoKyMeHT Ha onnary KOMaHAHPOB04HblX pacXOAOB, Hanp1-1Mep n11are>1<Ka Ha onnary 61-111eros
Ha11orosb1H areHT npHHHMaer K Bbl4ery HAC
n11ar e>1<Ka, no KoropoH KOMnaHH.R nepe41-1c111-111a HAC B6ioA>f{eT
KoMnaHH.R3a.RB!l.ReTB~4ernpHHMnopre
PeKBH3HTbl nnare>t<KH Ha nepe41-1c11eH1-1e BB03Horo HAC
16
II KoMnnEKCHO 06na T H KOnbK 1epane6TMl.f CK"'M~ o6ecn l.fH8
H
K"TaMM "'
T KOMnn K Hoen
4 HKe ..
®
:r:
tTtl
0
a. <lJ
-e0
6opera1 c HpycaMl4, T HTDKCMKa~HtO yM HbwaeT s pai«aHHOCTb Kawm1 "' 'tHXa!WI BOCCT.IHa&n T HOC08oe AltlX ...,e CH
,J
L...
Q.
m ..0
.....
YAOEiHO
nJ Q. \0
06naAaer 11eye6HblM11t 34><J>eKr.:1Mi.t HeCKOnbKlilX npornsonpoCTyAHblX npcnaparos
-
..0
co
IJ COBPEMEHHO
:r: s: ';J'" s:
YHlilKanbHbtiit cocras lll TeXHOnOfl/l$l npOlil380A CTBa
a.
neKapcrsa
c
l/')
~! BblrO,QHO
•
OA1to111 ynaKOBKlil xsaraer Ha nonHbtiit KypC JlCYCHlilH
1-'1 YHVlBEPCAnbHO npOTlil808111pycHbliit 34>4>eKT HanpasneH Ha 6opb6y c pa3nlil"IHblMlll p ecn111paropHblMlil s1.1pycaM111
•
nel.fCHHO e~pyC H blX MHcl>eKij14M
3pro¢>epoH
ne4eHLt1e OPBV1 Lt1 rplllnna B nonHoM o6beMe! www.ergoferon.ru ropR'faJI mm11rn +7(495) 681 93 00
maTeRtC )"( meoco
H oBOCTH 1 ho H3MeHHJIOCb
qHHOBHHKH pa3'hHCHHJIH, u
KaK rrpHMeHHTb HOBbIH TapH<I> no B3HOCaM 0TBeT Ha 3anpoc «D1an6yxa»
'O'
Dianaoe H3MeaeaHe: ne naOo na'tuc.nsimb amoC'bt a <PCC P<P, ecJlu B'btnJlam'bt 8 noJl'b3Y epeMe1l1w npe6'btea101J-4e20 U1locmpa1l1l020 .;, ~ compyfJHu'Ka npeB'btCUJlu npeOeJl'b1ly10 6a3y UJlU OH pa6omaem no noopaoy. ' ' \' BhlIIJiaThl BpeMeHHO npe61>rnaroru;HM B P<I>
Ha BhlnJiaTbl no rpaJK,ll;aHCKO-npaBOBblM
HHOCTpaHii;aM c 2015 ro,ll;a o6naraIOTCH B3HO-
,ll;OI'OBOpaM (n. 2 q. 3 CT. 9 <l>e,ll;epaJibHOI'O
caMH B <l>CC P<I> no Tapmpy 1,8 rrpo:a;eHTa.
3aKOHa OT 24 HIOJl.ff 2009 r . .N!! 212-<1>3).
«rnaB6yx» o6paTHJICH B MHHTPY,ll; c Bonpo-
HeKOTOpbie KOMnaHHH Ha ynporu;eHKe
caMH 0 TOM, KaK Ha"l!HCJI.ffTb 3TH B3HOCbl
MOI'YT He Ha"l!HCJI.ffTb B3H0Cbl B <l>CC P<I>.
B cnopHbIX CHTya:u;n.ax. 0TBeT -
B TOM qJicJie Ha BhIIIJiaThl HHOCTpaHIJ;aM.
B nHCbMe
OT 7 anpen.a 2015 r . .N2 17-3/B-172.
A BOT Jibl'OTHHKH, pa6oTaroru;He B o6nacTH
Bo- nepBbIX, Ha,ll;O npeKpaTHTb Ha"l!HC-
1rncl>opMa:IJ;HOHHblX TeXHOJIOI'Hll, B OTHOIIIe-
Jl.ffTb B3H0Cbl, KaK TOJlbKO ,ll;OXO,Zl;hl OT,ll;eJib-
HHH BpeMeHHO npe6hrnaroru;nx npHMeH.HIOT
HO B3.ffTOI'O BpeMeHHO npe6hrnaroru;e-
TapH<l> 1,8 npo:a;eHTa (cM. Ta6nn:u;y HHJKe).
I'O HHOCTpaHHOI'O pa60THHKa npeBbICHT
670 000 py6. (nocTaHOBJieHHe IlpaBHTeJibCTBa P<I> OT 4 ,ll;eKa6p.a 2014 r . .N2 1316).
lilcT04HHK: n11CbMO M11Hrpy,1:1a Pocc1111
or 7 anpemi 2015 r. Ng 17-3/ B-172 -+ e.glavbukh.ru, 1gl.ru
Bo-BTOpbIX, TaKHe B3HOCbI He HaqHcJI.ffIOTC.ff
...................................................... .............................................................. ...................... ... ..... .... . ........ . ...........................
IIIrrapramm
............................................................................................. ...............................................................................................
no KaKMM TapM<IJaM nnaTMTb B3HOCbl B <l>CC P<I> B 2015 rOAY Pa6oTHHKH
BpeMeHHo npe6b1BatoU,\11e 11HocrpaHH~ecorpy,1:1H11K11,KpoMe
rpa>t<,1:1aH 6e11opycc1111, Ka3axcraHa 11 ApMeH1111. Bee ocra11bHb1e pa6orH11K11, BKllto4aR rpa>t<,1:1aH 6e11opycc1111, Ka3axcraHa 11 ApMeH1111.
18
Pa3Mep ebm11aT
TapH«l>bl B3Hocoe e Cl>CC P<I>, % lllT-KoMnaHHH
Hao611.\eM
HallbrOTHOH
TapH«l>e
ynpoll\eHKe
B npe,1:1e11ax 670000 py6.
1,8
0
1,8
Csb1we 670000 py6.
0
0
0
B npe,1:1e11ax 670000 py6.
2,9
0
2
Csb1we 670 000 py6.
0
0
0
KoMIIaHHH 6y,ri;yT rrpe,ri;ocTaBJIHTb COTpy,ri;HHKaM BbI'leTbl Ha Jie'leHHe H yqe6y C 2016 ro)l;a KOMrramrn 6y)l;yT rrpe)l;OCTaB-
saKoHa OT 6 arrpenx 2015 r . M 85-<1>3).
JIHTb COTPYAHHKaM He TOJibKO cTaH)l;apT-
TaKHM o6pasoM, rropH)l;OK cxom c TeM, KOTO-
HbIH H HMyru;ecTBeHHhlH, HO H con;HaJib-
pbIH yme )l;aBHO )l;eHCTByeT B OTHOmeHHH
HbIH BbI'IeT no H.D:<I>JI. qT06b1 qacTb )l;eHer,
HMyru;eCTBeHHbIX Bbl'IeTOB.
HCTpR'IeHHbIX Ha JieqeHHe H yqe6y, BepHYJIH no MecTy pa6oTbI, COTPYAHHK )l;OJI-
Ce:ll"<Iac y pa6oTo)l;aTeJIH MOJKHO rronyqHTb con;HaJibHhlH HaJIOrOBbIH BbJqeT TOJibKO
JKeH 6y)l;eT HarrncaTb saHBJieHHe. H rrp1rne-
no pacxo)l;aM Ha )l;06poBoJibHOe rreHCHOHHoe
CTH H3 CBoe:ll HHCIIeKD;HH IIO)l;TBepJK)l;eHHe
CTpaxoBaHHe, yrrnaTy )l;OIIOJIHHTeJibHhlX
rrpaBa Ha Bbl'IeT. <I>opMy IIO)l;TBepJK)l;eHHH
CTpaXOBbIX B3HOCOB H )l;06poBOJibHOe CTpa-
yTBep)l;HT <I>HC Pocc1111.
XOBaHiie JKH3HH. 3a BbiqeTaMH no pacxo-
RoMnaHHH 6y)l;eT rrpn pacqeTe H.D:<I>JI
)l;aM Ha neqeHHe, o6yqeHHe, 6naroTBOpH-
yMeHbmaTb ero Ha con;naJihHbIH Hano-
TeJibHbie n;en11 COTPYAHHK )l;OJIJKeH
roBhlH BbJqeT c Toro Mecxn;a, B KOTOpOM
o6paru;aTbCH B CBOIO HaJIOrOBYIO HHCIIeKD;HIO.
pa60THHK rrpHHeCeT )];Ba 3THX )l;OKYMeHTa . .D:oJKH)l;aTbCH KOHn;a ro)l;a He HYJKHO (rr. 2 CT. 219 HR P<I> B pe)l;. <l>e)l;epaJihHOro
Hcro-.HHK: ct>eAepa11bHblH 3aKOH or 6 anpem1 2015 r. NQ 85-ct>3 ~ e.glavbukh.ru , 1gl. ru
,,., -'O~ ;,,,,-
H,11; C 11epecTaHeT 61>1T1> ,ri;oxo,ri;oM Ha yrrpom;eHKe RoMrraHHH Ha yrrporu;eHKe, KOTOpbie
no yrrporu;eHKe. Ho c 1 HHBapx 2016 ro)l;a
BbICTaBJIJIIOT c"<IeTa-«l>aKTYPhl c H,n:C,
HaqHeT )l;eHCTBOBaTb rrpaBHJIO 0 TOM, qTo
He )l;OJIJKHbI 6y)l;yT BKJIIO"'IaTb 3TOT HaJior
cyMMhl HaJioroB, rrpe)l;'bHBJieHHbIX IIOKy-
B )l;OXO)l;bI. TaKo:ll rropJI)l;OK Ha"<IHeT )l;eHCTBO-
rraTeJIJIM, TaKHM )l;OXO)l;OM He JIBJIHIOTCJI
BaTb c 2016 ro)l;a.
(rr. 1 CT. 346 .15 HR P<I> B pe)l;. <I>e,n;epanb-
Ecnn opraH11san;11JI Ha yrrporu;eH-
Horo saKoHa OT 6 arrpeJIJI 2015 r. N2 84-<1>3).
Ho:ll CHCTeMe no co6CTBeHHOH HHHD;HaTH-
B TO me apeMJI rrepeqncneHHbIH H.D:C KOM-
Be HJIH no rrpocb6e KOHTpareHTa BhlCTa-
rraHHH c o6'beKTOM «)l;OXO)l;bI MHHyc pac-
BHT c"<IeT-«l>aKTYPY c BbI)l;eJieHHo:ll CYMMO:ll
XO)l;bI» He arrpaae 6y)l;yT rrpH3HaBaTb pac-
H,n:C, ee HYJKHO rrepe"<IHCJIHTb B 6IO)l;JKeT
xo)l;OM (rro)l;rr. 22 rr. 1 CT. 346 .16 HR P<I>
(rr. 5 CT. 173 HR P<I>). H c)l;aTb )l;eKJia-
B Hoao:ll pe)l;aKn;1111). B HacToJiru;ee apeMJI
pan;1110 no H.D: C B sneKTpOHHOM BH)l;e
3TOT MOMeHT JIBJIJieTCH crropHbIM.
(rr. 5 CT. 174 HR P<I>) . CpoK -
He II03)l;Hee
C 2016 ro)l;a sapa6oTaeT eru;e o,z:i;Ha
25-ro "<IHCJia Mecmi;a, cJie)l;yroru;ero sa KBap-
rrorrpaBKa -
TaJIOM, B KOTOpOM 6bIJI BbICTaBJieH TaKOH
eCTb rrpe)l;CTaBHTeJibCTBa, IIOJiy"<IaT rrpaBO
C"'IeT-«l>aKTypa.
pa6oTaTb Ha yrrporu;eHKe.
opraHH3aD;HH, y KOTOphlX
Ce:llqac 3TOT H,n:C, KaK H BbipyqKY OT rrpo)l;aJKH TOBapa, Ha)l;O BKJIIO"<JaTb B )l;OXO)l;hl, o6naraeMbie HaJIOrOM
Hcro-.HHK: ct>eAepallbHblH 3aKoH or 6 anpem1 2015 r. NQ 84-ct>3 ~ e.glavbukh . r u, 1gl. r u
19
HoBOCTH 1 ho H3MeHHJIOCb
IlnaTe:JKu: 3a apeH)J;Y Ha)J;O CIIHCbIBaTb IIOCTerreHHO ,D;ame ecJrn apeH,n;H)7IO rnraTy rrepe'IHCJIHJIH
'IHCJIO HHBapH, cpeBpam1, MapTa, arrpemi
cpa3y Ha ro,n; Brrepe,n;, yqHThlBaTb ee B pacxo-
H T. ,n;. 6yxraJITep MomeT BKJIIO'IHTb B pacxo-
,n;ax rrpH pac'IeTe HaJiora Ha rrpH6nIJib Hym-
,Zl;bl no 1000000 py6. (12 000 000 P : 12 Mee.).
HO IIOMecwrno. 06 3TOM HaIIOMHHJI MHHcpHH.
OT cefo1 ,n;o6aBHM, 'ITO ,n;JIH H,D;C rrpaBHJia
ApeH,D;Hhle rrJiaTemH -
3TO rrpo'IHe pac-
,n;pyrHe. ApeH,n;aTop, rrepeqncJIHBIIIHH cyM-
xo,n;hl (rro,n;rr. 10 rr. 1 CT. 264 HK P<I>) .
MY apeH,n;Ho:H rrJiaTbI aBaHCOM, BrrpaBe rrpn-
B HaJioroBOM yqeTe Hx HYmHo rrpH3Ha-
HHTb K BbI'IeTy IIOJIHYIO CYMMY HaJiora
BaTn paBHOMepHO Ha IIOCJie,n;Hee 'IHC-
(rr. 12 CT. 171 HK P<I>). ,D;mi 3Toro Heo6xo-
JIO MeCJiu;a. IlpH'IeM KaK rrpH MeTo,n;e
,n;HM C'IeT-cpaKTypa OT apeH,n;o,n;aTeJIH, IIJia-
Ha'IHCJieHHH, TaK H rrpH KaCCOBOM MeTo,n;e
TemKa Ha rrepe'IHcJieHHe ,n;eHer H ,n;oroBop ,
(rro,n;rr. 3 rr. 7 CT. 272, rr. 3 CT. 273 HK P<I>).
B KOTOpOM rrpOIIHCaHO YCJIOBHe 0 rrpe,n;orrJia-
HarrpHMep, no ycJIOBHHM ,n;oroBopa apeH-
Te (rr. 9 CT. 172 HK P<I>).
,n;aTOp rrepe'IHCJm:JI apeH,!l;HYIO rrJiary cpa3y 3a Been 2015 ro,n; B pa3Mepe 12000000 py6. (6es yqeTa H,D;C). 3Ha'IHT, Ha rroCJie,n;Hee
HcTO'fHMK: mtCbMO MHHcpHHa PoccHH OT 16 MapTa
2015 r. N2 03-03-06/ 13706 >e.glavbukh .ru, 1gl.ru
Ilpu: rrepecopTu:u;e Hy:JKeH u:crrpaBJieHH1>1ii cqeT-cl>aKTypa EcJIH rrocTaBID;HK oTpa3HJI B cqeTe-cpaK-
He cpHrypHpOBaJIH B OTrpy30"'IHbIX ,n;oKy-
Type O,!l;HH TOBapbI, a OTrpy3HJI no KaKOH-
MeHTax. B TaKOM cJiyqae KoppeKTHpOBO"'I-
JIH6o rrpH'IHHe ,n;pyrHe, C'IeT-cpaKTYPY Hym-
HhlH C'IeT-cpaKTYPY COCTaBHTb He IIOJiy-
HO HcrrpaBHTb. TaKo:H Bnrno,n; co,n;epmHTCH
'IHTCH. B rpacpe 1 KoppeKTHpOBO'IHoro
B IIHCnMe MHHcpHHa PoccHH OT 16 MapTa
,ll;OKYMeHTa HymHO yKa3bIBaTb HaHMe-
2015 r. M 03-07-09/13813.
HOBaHHe TOBapoB H3 rrepBOHa'IaJibHO-
IlpH OTrpy3Ke TOBapOB Hepe,n;Ko B03HHKa-
ro C'IeTa-cpaKTypnI (rr. 2 IIpaBHJI sarroJIHe-
eT rryTaHHu;a c accopTHMeHTOM. TaK, rrpo-
HHH KOppeKTHpOBO'IHOro C'IeTa-cpaKTYPbI,
,n;aBeu; MOmeT OTrpy3HTb KOHcpeT O,ll;HOI'O
yTB. rrocTaHOBJieHHeM IIpaBHTeJinCTBa P<I>
HaHMeHOBaHHH 60JibIIIe, 'IeM HymHO, a BTO-
OT 26 ,n;eKa6pH 2011 r. N2 1137) . AB HeM
pbie, Hao6opoT, He,n;orrocTaBHTb. IlpH TaKOH
3Toro HaHMeHOBaHHH He 6nIJIO.
rrepecopTHIJ;e IIOCTaBID;HK BbICTaBJIHeT KOp-
1IHHOBHHKH HaIIIJIH BhlXO,ll; -
BMeCTO KOp-
peKTHpOBO'IHbIH C'IeT-cpaKTYPY' 'IT06hl
peKTHpOBO"'IHOrO Ha,n;o BbICTaBHTb HCrrpaB-
YTO"'IHHTb KOJIH"'IeCTBO rrpo,n;yKIJ;llH (IIHCbMO
JieHHbIH C"'IeT-cpaKTYPY. B HeM Ha,n;o rrp1rne-
<I>HC PoccHH OT 12 MapTa 2012 r. M E,D;-4-
CTH rrpaBHJlbHbIH rrepe'IeHb OTrpymeHHhlX
3/4100). EcJIH, KOHe'IHO, rroKyrraTeJin
TOBapoB. IlpH 3TOM B CTpoKe la HYmHO yKa-
corJiaCeH rrpHHHTb IIOCTYIIHBIIIHe TOBapnl
3aTb ,n;aTy H HOMep HCrrpaBJieHHH.
B TaKOM accopTHMeHTe. ,D;pyroe ,n;eJio, eCJIH IIOCTaBm;HK OTrpy3HJI IIOKyrraTeJIIO TOBapbI, KOTOpbie
20
HcTO'fHMK: nHCbMO MHHcpHH a PoccHH OT 16 MapTa
2015 r. N2 03-07-09/13813 >e.glavbukh.ru, 1gl.ru
KopoTKO o ,u;pyrnx H3MeHeHHHX .QnR Koro
4To M3MeHMnOCb
Ami scex KOMnaHHH
KoMnaHH.fl snpase ocnopHTb B BepxoBHOM cyAe Pct> pa3b.flCHeHHe CDHC Pocc1-11-1, Koropoe npeAHa3Ha4eHo All.fl HeonpeAe11eHHOro Kpyra 111-1u, {nocTaHos11eH1-1e KoHcrnTyu,1-10HHOro cyAa Pct> OT 31 MapTa 2015 r . N2 6-n). OpraH1-1Jau,1-1.fl 06parn11acb s BepxoBHblH cyA, a c11eAOM B BAC Pct>, 4T06b1 ocnopHTb nHCbMO CDHC Pocc1-11-1 OT 21 asrycra 2013 r. N2 AC-4-3 / 15165 «0 Ha11ore Ha A06bl4Y no11eJHblX HCKonaeMblX». 3ro nHCbMO paJMew,eHo Ha caHTe CDHC Pocc1-11-1 nalog.ru s pa3Ae11e «PaJb.flCHeHH.fl CDHC, 06.flJaTe/lbHble All.fl np1-1MeHeHH.fl Ha11orosb1MH opraHaMH». CyAbH oTKaJa111-1cb npHH.flTb HCK, HO KoHcrnTy41-10HHblH CYA pew1-111, 4TO JTO HeJaKOHHO. li1 06.flJa11 cyAeH paccMoTpeTb Ae110 no cy~ecrny .
An.fl Tex, KTO n11arnT AHBHAeHAbl
An.fl KOMnaHHH, y KOTOpblX eCTb COTPYAHHKH Ja rpaH1-1u,eH
MHHcpHH pa3pew1-111 BKJll04aTb B HaJIOroBble paCXOAbl n04TOBble c6opbl Ja nepe4HC/leHHe AHBHAeHAOB (nHCbMO OT 20 MapTa 2015 r. N2 03-03-06 / 1/ 15525). Xorn paHbwe 4HHOBHHKH C4HTa111-1 HHa4e {nHCbMOOT 17 HIOH.fl 2011 r. N2 03-03-06 / 1/ 355). Ec111-1 COTPYAHHK pocc1-1HCKOH KOMnaHHH sis11sieTC.fl rpa>KAaHHHOM APYroH CTpaHbl 1-1 pa6oraeT oTTyAa AHCTaHLJ,HOHHo, c ero 3apn11aTbl He HY>KHO YAep>KHBaTb HACDJl. 3ro AOXOAbl OT HCT04HHKOB 3a npeAe11aM1-1 Pocc1-11-1 {noAn. 6 n. 3 CT. 208 HK Pct>). C TaKHX cyMM COTPYAHHK 06.flJaH n11arnTb Ha11or caM - no npas1-111aM csoeH CTpaHbl {nHCbMO M1-1HcpHHa Pocrn1-1 OT 5 MapTa 2015 r. N2 03-04-06 / 11830).
&r"f~K Y"le6HbltA 4eHTp «CTEK» E ~ - ~ Asrop1-13osaHHblM naprHep l C no o6y4eH11110
Kypcb1 .QnH n pa KTl!l Ky.a~111x 6yxranrepos lll pyKoBOAlllTeneLll • Y'leT B KOMMep'leCKlr'IX opraHlr'l3al.llr'IHX (5yxy4er 111 Hanorn, B3.Q, Y4eT TPYAa VI 3n, YCH) • Y1.1er B 6io,q>1<eTHblX opraHlr'l3al.llr'IHX • npaKTlr'l'leCKMe KypCbl 1( (1 C:5yxram ep"1R, 1C:EirY, 1C:3apnnara VI ynpasneH111e nepcoHanoM, 1C:YnpasneHV1e roprosnelil)
CKUOKQ + 10% npu 3anucue zpynnb1ao 30.04.2015
+7 (495) 92 1-2323 www.stekaudit.ru
21
HoBOCTII
"lJTO II3MeHIITCH
IIepeMeHLI B pa6oTe, KOTOp1>1e rOTOBHT qffHOBHHKH H 3aKOHO~aTeJIH
II
Bne,zi;yT yroJIOBHYIO OTBeTCTBe HHOCTI> 3a O,ll;HO,ll;HeBKH
rroJiyro,n;ne
YroJIOBHbIH KO,ll;eKc P<l> 6y,ll;eT npe,ll;ycMaT}JHBaTI> OTBeTCTBeHHOCT:h He TOJI:b-
2015
KO 3a C03,ll;aHHe nO,ll;CTaBHOH KOMilaHHH, HO H 3a HCnOJI:b30BaHHe O,ll;HO,ll;HeBKH pa,ll;H HaJIOrOBOH 3KOHOMHH. Trume nonpaBKH B CTaT:bIO 173.1 KO,ZJ;eKca BO BTOpOM "'!TeHHH O,ll;06pHJIH B I'OC,ll;JMe. lfa6emaT:b HaKa3aHHSI He y,ll;aCTCSI ,ll;ame npH ,ll;06poBOJI:bHOli ynnaTe He,ll;OHMKH. Bna,ll;eJI:bu;aM opraHH3aD;HH rp03HT illT})acp B pa3Mepe OT 100 000 ,ll;O 300 000 py6., IlpHHY,ZJ;HTeJibHbie pa60T:bl Ha cpoK ,ll;O Tpex JieT HJIH JIHIIleHHe CB060,ll;:bl Ha 3TOT me cpoK.
IV KBapTaJI
2015
By,zi;eT e,zi;HH1>1:U HOMep ,ll;JIH 3 BOHKa B H HCIIeKD;H IO 8-800-222-22-22 -
Tene<PoHH:hrn HOMep 06ru;ecpe,ii;epaJII>Horo E,ii;HHoro
KOHTaKT-u;eHTpa <l>HC Poccm1, KOTOp:bIH K KOHIJ;Y ro,ll;a 6y,ll;eT ,ll;OCTyneH ,ll;JISI Bcex perHOHOB CTpaHhl. IloKa ,ll;03BOHHT:bCSI no HeMy MO.il\.HO TOJI:bKO H3 MocKB:hI, a Bee ocTaJII>H:hie perHOH:hI 6y,ll;yT no,ll;KJIIO"'IaTI>CSI K cHcTeMe nocTeneHHO. E,ll;HHYIO TenecpoHHYIO JIHHHIO cnym6a 3anycTHJia, "'IT06hl B JII06oe BpeMSI H B JII060M MeCTe rpam,ii;aHe H KOMnaHHH CMOrJIH 6ecnJiaTHO nOJIY"tJHT:h OTBeT Ha CBOH Bonpoc no pa6oTe HHcneKu;HH, pacqeTy HaJIOrOB, C,ll;aqe OT"'IeTHOCTH, o6MeHy ,ll;OKyMeHTaMH HT. n.
2-ff)l;<l>JI H 3 MeHHTCH <l>HC PoccHH pa3pa6aThlBaeT <PoPMY cnpaBKH 2-H,l1;<l>JI, KOTopyro KOMnaHHH 6y,ii;yT npHMeHSIT:b c OT"'!eTHOCTH 3a 2015 ro,ii;. y KOMnaHHH no.HBHTCSI B03MO.il\.HOCT:b OTpa.iKaT:b B Hen H,l1;<l>JI, KOTOp:bm HHOCTpaHHbie pa60THHKH ynnaTHJIH a.BaHCOM.
c 201 5 ro,ii;a 6e3BH30B:bie HHOCTpaHIJ;:bI, pa6oTaIO-
Iu;He no naTeHTy, nepe"'!HCJISIIOT <l>HKCHpOBaHH:bie IIJiaTe.il\.H H HMeIOT rrpaBO 3a"'!ecT:h HX B cqeT HC"'IHCJieHHoro H,D;<l>JI. ,ll;nSI sToro MO.iKHO o6paTHT:hCSI K pa6oTO,lJ;aTeJIIO c 3aSIBJieHHeM. A OH CaM nOJlY"'IHT H3 H<l>HC pa3pemeHHe Ha B:hl"'IeT. B )l;elicTByroiu;eli <PopMe 2-H,l1;<l>JI HeT cneu;HaJI:bH:hIX cTpoK ,ll;JISI TaKoro Bhl"'!eTa. KaK "'IHHOBHHKH npe)l;naraIOT pemHT:h STY npo6neMy >98
22
HoBOCTll IIpoBepnTe ce6H
qTO Bbl 3aIIOMHHJIH H3 CBeJKHX IIHCeM "l{HHOBHHKOB?
I
y Kam,n;oii mr KOMnaHHH ,D;OJimHa 6hlTh neqaTh?
Q
A. Hem.
0 B. ,aa, Kpyw1Jte ne"lamu 06,n3ame.Tlib'H1Jt a.rm ecex 1\,0~tna'HUU 6e3 UC'l\,.fl,10"-te'HUU.
Q B. ,aa, y Ka:J1Cooi1 K0Mna'Huu oo.rw1ce'H 61Jtm'b KOMn.neKm ne"lameu ecex ceMu '4Bemoe paoy2u.
2
06J:rnaHa JIH KOMIIaHH.ff npe,n;ocTaBHTh COTpy,n;HHKY COD;HaJihHhlH BbPieT no H,Il;<I>JI Ha o6yqeHHe H JieqeHHe?
Q A. ,aa, c 201 5 20oa.
Q B. ,aa, ec.nu compyouuK noo6e14a.n, "lmo noc.ne .ne"-teuwi u y1J,e6bt cmauem .nJ1J,we pa6omam'b.
Q B. IloKa Hem, uo maKa,n 06,n3auHocm'b no,neumc,n y KOMnauuu c 2016 20oa. KoMnamm npHMeH.ffeT JihI'OTHYIO yrrpom;eHKy, nJiaTHT TOJibKO B3HOChI B II<I>P no cTaBKe 20 npou;eHTOB. IlpHH.ffJIB Ha pa6oTy BpeMeHHO npe6hlBarom;ero HHOCTpaHu;a. HymHo JIH nJiaTHTh c era 3apnJiaThI B3HOChI B <I>CC P<I>?
Q A. ,aa, no cmaeKe 1,8 npo'4euma.
Q B. H em. Q B. ,aa, ec.nu uuocmpauu1Jtu compyouuK o<.fJu'4UG.n'b'HO J1Ceuu.ncR ua poccwiuKe. KaKoii cqeT-<PaKTYPY HymHo ocpopMHTh npH nepecopTHIJ,e, ecmr rrocTaBm;HK OTrpy3HJI noKynaTeJIIO TOBapbI, KOTOpbie H3HaqaJibHO He cpHrypHpoBamr B OTrpy3oqHhIX ,D;OKYMeHTax?
Q A. H cnpae.neuu1Jti1. Q B. KoppeKmupoB01J,'H1Jti1. Q B. Ilepecopmupoeo"ltt1Jti1.
23
HoBOCTH IlpoBepbTe cefo1
1Ipaeu:JI1>H1>1e OTBeT1>1
1- A c
7 anpemI KOMnamrJI BMeCTO K p yrJIOH ne'IaTli MOJKeT HCnOJib30-
BaTb ,n;pyrHe cnoco6b1 H,n;eHTHcPHKau;HH ,n;oKyMeHTOB. HanpHMep , :meKTpOHHYJO no,n;nHCb, cneu;HaJibH hle 6JiaHKH HJIH roJiorpacPH'IeCKHe ne'IaTH. 3To He 03Ha'!aeT, 'ITO KpyrJiyIO ne'IaTb Ha ,ll;OKYMeHTax 3anp eTHJIH.
KoMnaHHH no-n p emHeMy MoryT ee HCIIOJib30BaTb. 3aKa3aTb M OJKHO JII06oe KOJIH'IeCTBO ne'IaTeH H mTaMnOB pa3HbIX <P opM H u;BeTOB.--+ 14
2- B
CoTp y,n;HHKH cMoryT nOJIY'!HTb cou;HaJibHbIH BbI 'IeT Ha Jie'IeHHe H o6y1IeHHe n o MecTy cBoe:H: p a6oThl TOJibKO c 6y,n;yiu;ero ro,n;a. I loKa me ero MOJKHO nOJIY'!HTb JIHillb B HaJIOrOBOH HHCneKI.J;HH.--+ 19
3- B
B3HOCbI B <I>CC no TapHcPY 1,8 n p ou;eHTa He Ha,n;o Ha'IHCJIJITb, ecJIH KOMnaHHJI Ha ynpoiu;eHKe npHMeHJieT JibrOTHbIH TapH<P . OH pacnp o CTpaHJieTCJI H Ha apeMeHHO npe6bIBaIOII.J;HX HHOCTpaHu;eB. >18
~-A
E CJIH nocTaBII.J;HK OTrp y3HJI noKyrraTeJIIO TOBapbI, KOTOp bie He cPHrypHpOBaJIH B OTrpy30'IHblX ,ll;OKYMeHTax, Ha,ll;O BhlCTaBHTb HCnpaBJieHHbIH C'IeTcPaKTYPY · B HeM Ha,n;o npHBeCTH rrpaBHJibHbrn nep e'IeHb oTrp ymeHHbIX TOBapoB, npH 3TOM B CTp OKe la YKa3aTb ,n;azy H HOMep HCnp aBJieHHJI. >20
11111111111
N• 5 I M aii I 2015
<l>HC rrepee3.JKaeT B KpacHoHpcK
He eepbTe Aeweeb1M ceHca4111S1M, AOBepSIMTe TOnbKO npoeepeHHOM MH4>opMa4111111. ra3eTa «Y'-leT. Ha11orn . npaBO»
8-800-555-66-00 ~:~~~~THblH www.gazeta-unp.ru
-·--·- ~ ~~~ HaJioru.npae~ -==:=:...... ~ ~--=-
24
~
---=--
80 npou;eHTOB
KOJIJier OTHOCJIT 3JieKTp~eCTBO K KOCBe:HHbIM pacxop;aM. BesorracHo 3TO M.Jlll pMCKOBaHHO?
OTBeT --+ 58
HaJiorn H B3HOCbl « 3aqTeHHhie B3HOChl HaAO OTpa3HTh B PCB-1 aa I KBapTaJI BMecTe c yrrJiaqeHHhIMH» ~ 30 HATAJlh.H BEJI.HHIJ;EBA, Ha"laJihHHK )l;errapTaMeHTa opraHH3fill;HH rrepCOHHqHn~HpOBaHHOrO ri:eTa
rreHCHOHHhlX rrpaB aacTpaxoBaHHbIX mm; II<l>P
<I>opMa KBapTaJibHoro PCB-1 - cTapaH.
HoBbie cpopMbI 3aHBJieHHR Ha 3a"'!eT
Ho HeKoTophre BhirrJiaThI H B3HOChI B HeM Hap;o OTpaJKaTb 110-HOBOMY --+ 26
H B03BpaT HaJIOI'OB . .Il:Ba o6pa3u;a C KOHTpOJibHbIMH TO"'IKaMH - >52
KaK 3arroJIHHTh KHHry rroKyrroK H KHHry
IlporpaMMbI, .D:MC, JIHIJ;eH3HH H peKJiaMHhle
rrpop;aJK, "'IT06h1 rrpoBepKa p;eKJiapau;nn
poJIHKH. KaK BecTH y"'leT 6hrnmnx
no H,n:C rrponma ycnemHo . 0TBeThI c Be6nHapa <I>HC Poccm-1 >34
Bee HYJKHble rrpoBOAKH >42
pacxo,n;oB 6y,n;yru;nx rrepnop;oB -
25
HaJiorH H B3HOCbI KBapTaJihHbIH pac~eT PCB-1
KaK11e noKa3aTeJI11 oTpa:m;aTL B PCB-1
IIO-HOBOMY
Bee caMoe uamHoe
o
e
Cl>opMa PCB-1 3a I KBapTa.JI -
JlHMHTbl no B3HOCaM H3MeHHJIHCb
cTapaH
A no B3HocaM B <l><l>OMC ero 6oJihme
A cpoKH c,n;a"<:IH HOBhle -+ 27
HeT. KaK Bee aTo oTpasHTI> B PCB-1 o6paseu; >21
•
BoJI1>IIIe Heo6JiaraeMLIX B1>1nJiaT HYJKHO OTpa)KaTb B CTpOKe 201
Mo)KHO c B1>1ro,ri;o:H npoBeCTH
-q:TO 3TO 3a cyMM.bl - >27
3aqeT B3HOCOB
KaK rroKa3aTI> aTo B OTG:eTHOCTH o,n;HH o6paseu; - >30
eID;e
Ha BpeMeHHO npe61>1Ba10m;Hx HHOCTpaH:u;eB 3anOJIHHHTe pa3,ri;eJI 6
CKoJII>KO .n;omKHO 6hlTI> TaKHX pas,n;eJioB >32
·5yAeT npo114e, ecm1 AO CAa411 PCB- 1 y6eA11TbCfl, 4TO see B3 HOCbl 6yxra11repcKas:i nporpaMMa nOC4HTalla no HOBblM, a He npow 11orOAHHM rap1-1cpaM . TorAa He noHaA061-1rcs:i HCnpaBJlflTb OT4eT H ornpaBJlflTb ero B n¢p 3aHOBO.
0Tq11TaT1>csr nepe)l; IleHCHOHHhlM cPOHAOM 3a I KBapTa.rr npe,ll;CTOHT no cTa-
Ho npH ero 3anoJIHeHHH HaAO ~eCTb Bee nonpaBKH, KOTOpnie )l;elicTBY-
IS
IOT c .ffHBap.H 2015 I'O)l;a. Ha STO o6paTHJIH BHHMaHJrn H cnen;HaJIHCTbl
Ha,n;o c,n;aTh
II<PP B o<Pm:~HaJibHoli HH<l>opMaD;HH, BnIIIyID;eHHoli K oTqeTHoli KaMrra-
6yMaJKHbIB PCB- 1. A sJieK-
poli <PopMe PCB-1 (yTB. rrocTaHOBJieHlrnM IIpaBJiemm II<PP OT 16 .ffHBapsr 2014 r. N2 2n). HoB1>1li 6JiaHK, BonpeKH OJKH)l;aHH.ffM, noKa He yTBepm)l;eH.
HHH 3a I KBapTaJI 2015 ro)l;a. PacqeT B SJieKTpOHHOM BH)l;e Ha)l;O OTnpaBHTb B cPOHA He n03)l;Hee 20 MaJI BKJIIO'IHTeJibHO, a AJIJI 6YMaJKHoro PCB-1 cpoK c)l;a'IH -
15 Ma.ff.
Ma.H:
TpOHHbIH -
20 MaJI
CocTaBHTb OT'IeTHOCTb Ha 6yMare MoryT JIHIIIb Te KOMIIaHHH, cpe)l;HecrrncoqHa.H 'IHCJieHHOCTb B KOTOpbIX 3a 2014 I'O)l; He npeBbIIIIaeT 25 qeJIOBeK. OcTaJI1>HDie opraHH3an;1111 AOJIJKH1>1 c)l;aTn oTqeT :meKTpOHHO. BrrpoqeM, IIITpa<l> 3a HapyrneHHe STOI'O Tpe6oBaHH.ff He60JibllIOll -
BCero 200 py6.
(q. 2 CT. 46 <Pe,ll;epaJI1>Horo 3aKoHa OT 24 HIOJI.ff 2009 r. N2 212-<1>3).
HoB1>1e JILrOTH1>1e B1>111JiaT1>1
c 2015 I'O)l;a OT B3HOCOB OCB060JK)l;eHhl Bee BbIXO)l;Hhle rroco6H.ff B npe)l;eJiax TpeXKpaTHOro cpe,ll;Hero 3apa6oTKa. A AJI.ff pa6oTHHKOB KpaliHero CeBepa -
IIIeCTHKpaTHOI'O cpe)l;Hero 3apa6oTKa (no)l;n. «)l;» II. 2 'I. 1 CT. 9 3aKO-
Ha M 212-<1>3). 3TH B1>mJiaT1>1 HYJKHO ,n;Bam,n;1>1 OTpa3HTb B no,n;pa3,n;eJie 2.1 pa3,ll;eJia 2 pac'IeTa. CHaqaJia no cTpoKe 200 B 'IHCJie Bcex BbIIIJiaT, .HBJI.HIOID;Hxcsr o6'beKTOM ,n;JI.H B3HOCOB. A 3aTeM no cTpoKe 201 -
yme B q11cJie
Jlbl'OTHhlX BbinJiaT, OCB060JK)l;eHHhlX OT B3HOCOB.
Pa3H1>1e JIHMHTLI no B3HocaM
B 2015 I'OAY JIHMHT ,n;JI.H B3HOCOB B Il<PP Bhlpoc, a JIHMHT AJI.H B3HOCOB B <P<POMC OTMeHHJIH.
Bauoc1>1 B Ilct>P. 06JiaraeMasr 6a3a no B3HocaM B Il<l>P no TapH<l>Y 22 npon;eHTa B1>1pocJia c 624 000 AO 7 1 1000 py6. (nocTaHOBJieHHe IIpaBHTeJinCTBa P<P OT 4 )l;eKa6p.H 2014 r. N2 1316) . Bee, 'ITO Haq11cJieHo cBepx STOI'O npe)l;eJia, nO)l;IIa)l;aeT no,n; neHCHOHHble B3HOCbl no TapH<l>Y 10 npon;eHTOB, KaK H paHbIIIe. CBepxJIHMHTHbie B1>mJiaT1>1, no)l;na)l;aIOID;He noA Tap11<l> 10 npon;eHTOB, HYJKHO oTpa3HTb no cTpoKe 203 no)l;pa3,n;eJia 2.1 pa3,n;eJia 2. A HaqncJieHHhle c HHX B3HOCbI -
no CTpOKe 206.
27
Ha.rror11 H B3HOCbI KsapTaJlbHbIH pacqeT PCB-1
Ba>t<HaR AeTa11b
CyMMhl B ITpe.n;eJiax JIHMHTa, o6JiaraeMhle ITeHCHOHHbIMH B3HocaMH
B KeapTanbHOM pac-
ITO Tapmpy 22 npon;eHTa, OTpa3HTe ITO CTpOKe 204 3TOI'O me ITo.n;pa3,n;eJia.
4eTe PCB-1
HaqHcJieHHbie c HHX B3HOChI -
crpoKa 213 AOn>t<Ha
no cTpoKe 205.
BaHOChl B «l>«l>OMC. JlHMHT OTMeHHJIH, IT03TOMY Me,n;HIJ;HHCKHe B3HOCbl
OCTaTbCl'I nycTOH.
ITO Tapmpy 5,1 ITpon;eHTa Ha.n;o ITJiaTHTb Bech ro.n; He3aBHCHMO OT cyMMbl
PaHbwe e HeH
BbIIIJiaT COTpy,n;HHKy. BbmJiaTbl, Ha KOTOpbie HaqHcJieHbl Me,ZJ;HD;HHCKHe
noKa3b1ea11H ceepx-
B3HOChI, oTpa3HTe no cTpoKe 214. CYMMa 3THX BhmJiaT 6y,n;eT OTJIHqaThCH
llHMHTHble BblnJlaTbl,
OT aHaJIOI'HqHOI'O ITOKa3aTeJIH .ZJ;JIH ITeHCHOHHbIX B3HOCOB.
c KOTOpblX He HaAO
,z::i;o 2015 ro.n;a ITO CTpOKaM 204 H 214 Ha,n;o 6hIJIO ITOKa3aTb O,ll;HY H TY
1..\HHCKHe 83HOCbl.
me cyMMY - 6asy .ZJ;JIH pacqeTa B3HOCOB B ITpe.n;eJiax JIHMHTa. Terrepb me npe.n;eJlbHOH BeJIHl!HHbl .ZJ;JIH Me,ZJ;HD;HHCKHX B3HOCOB He ITpe.n;ycMOTpeHO,
Hoc 2015 roAa
II03TOMY CYMMa no CTpOKe 214 MOmeT 6hITb 60JihIIIeH, qeM ITOKa3aTeJib
JlHMHT OTMeHHJlH.
ITO CTpOKe 204. Ilo 3TOH me ITpHqHHe He IIOHa,n;o6HTCff 3aITOJIHHTb CTpO-
Ha4HCJll'ITb MeAH-
KY 213, B KOTOpOH paHhme HYmHO 6bIJIO ITOKa3hIBaTb CBepXJIHMHTHbie cyMMhI, He o6JiaraeMhle Me,n;HIJ;HHCKHMH B3HOCaMH. TeITeph B Heli .n;oJimHhI 6hITh ITpoqepKH ( n . 2 Ilopx.n;Ka, YTB. ITOCTaHOBJieHHeM IlpaBJieHHH IT<l>P OT 16 HHBapH 2014 r. N.1 2IT). npHMep 1. KaK 3anonHHTb PCB-1 c y'4eTOM HOBblX nHMHTOB no B3HOCaM
3aMecnne11b reHepallbHOro AHpeKTopa 000 «MeTeop» A.5. KoHApaTbeB YBOJlHJlCSl 31 MapTa 2015 rOAa no cornaweHHtO CTOpOH, B KOTOpOM npeAyCMOTpeHa KOMneHca4Hfl s pa3Mepe TpexKpaTHoro cpeAHero 3apa60TKa. 3apn11aTa 3aMAHpeKTOpa COCTaBJlSlfla 150 000 py6. c y4eTOM e>KeMeCSl4HblX npeMHH. CpeAHeMeCSl4HblH 3apa6ornK -
117 500 py6. B AeHb yso11bHeHHfl
KoHApaTbesy Ha4HC11H11H: -
3apn11aTy H npeMHtO 3a MapT s o6~ei:1 cyMMe 150 000 py6.;
-
KOMneHca4HtO 3a HeHcnOJlb30BaHHblH ornycK B CYMMe 350000 py6.;
-
KOMneHca4Ht0, npeAyCMOTpeHHYtO cornaweHHeM CTOpOH, B cyMMe
352 500 py6. ( 117 500 p x 3). TaKHM o6pa30M, 3a nepHOA c SlHBapSl no MapT 2015 fOAa B OTHOWeHHH 3aMAHpeKrnpa Ha4HCfleHbl 0611araeMb1e Bb1n11aTbl B pa3Mepe 800 000 py6. ( 150 000 p x 3 Mee. + 350 000 P). neHCHOHHblMH B3HOCaMH no TapHcPY 22 npo4eHTa 0611araeTCSl flHWb 4aCTb 3TOH cyMMbl -
711000 py6. no TaPHcPY 10 npo-
4eHTOB 0611arat0TCSl BblnflaTbl B pa3Mepe 89 000 py6. (800 000 - 711000) . MeAH4HHCKHe B3HOCbl no TaPHcPY 5, 1 npo4eHTa HaAO Ha4HCJlHTb Ha BCIO cyMMY BblnflaT 6e3 orpaHH4eHHH. TaK>Ke Ha4HCfleHbl Heo611araeMb1e Bb1n11aTbl B cyMMe 352 500 py6. Ha4Hc11eHHb1e cyMMbl B ornoweHHH scex ocTaflbHblX COTPYAHHKOB KOMnaHHH BI KBapra11e He BblWJlH 3a npeAeflbl JlHMHTa B3HOCOB B nct>P. 5yxramep 3ano11HHJ1 noApa3Aefl 2.1 cpopMbl PCB-1 TaK, KaK noKa3aHo s 06pa34e --+ 29
28
Perncrpa4HOHHbli';1 HOMep B n <t>P
0 6 0 - 0 2 2 - J 2 3 4 5 6
Crp.
0 0 0 0 0 3
Pa3Aen 2. Pac<1er crpaxoeblX B3Hocoe no rap11<t>y* H no AOnonHHrenbHOMY rap11<t>y
2.1. Pac'leT crpaxoBblX B3Hocoe no rapMQ>y* (py6. Kon.)
Ha11MeHoeaH11e n oKa3aTe nR
Beere
B TOM 'l11cne 3a nocne,qH11e Tp11 Mecsn1a
Ko,q
c Ha4ana
OT'leTHoro nep110,qa
CTPOKl1
paC'leTHor o nep110,qa
2
1
1 MeCRLj
2 MeCRLj
3 MeCRLj
4
5
6
3
Ha o6R3aTellbHOe neHCl10HHoe crpaxoeaH11e CyMMa Bbl0113T M MHblX BOJHarpa>K,QeHM~, H3\.IMCI1eHHblX B nonb3Y ¢>M3M40CKMX I1M4 B COOTB0TCTBMM co CT3Tbel:i 7 <S>eAepanbHOro 33KOHa OT 24 lo1 10fls:I 2009 r.
200
4 129 608,00
1 132 500,00
1150 072,00
1847036,00
201
352 500,00
-
-
352 500.00
202
-
-
-
-
203
89 000,00
-
-
89 000,00
204
3 688 108,00
I 132 500,00
I 150 072,00
I 405 536,00
205
811 383,76
249 150,00
253 015,84
309 217,92
206
8 900,00
-
-
8 900,00
207
25
25
25
25
208
I
-
-
I
No 212·<1>3 M B COOTB0TCTBMM c Me>K,QyHapoAHblM M AOroeopaMM CyMMbl, He nOAJ10>K3UV10 o6no>t<eHMIO CTp8XOBblMM B3HOCBMH B COOTB0TCTBMH
co CTaTbeH 9 <l>eAepanbHOro 38KOHa OT 24 HtonR 2009 r. No 212-<1>3 MB COOTBeTCTBHH c MB>KAYHapoAHblMH AOroeopaMM CyMMa paCXOJlOB, npMHMM00MblX K Bb140Ty B COOTBeTCTBMM c ll3CTblO 7 CT8TbM 8
<l>eAepanbHOro 3aKOHa OT 24 MtonR 2009 r. No 212-<1>3 CyMMbl Bblnnar M MHblX eoaHarpa>K,qeHM'1, npeeb1waio~Me npeAenbHYIO eenM4MHY
6a3bl AIU~ H3'"1"1cneHMs:I CTp3XOBb.IX B3HOCOB
6aaa AIUI H04McneHi.1s:I CTpaXOBblX B3HOCOB Ha o6s:iaarenbHoe neHClllOHHOe
crpaxoeaHMe (c. 200 - c. 201 - c. 202 - c. 203) c cyMM, He npeBbl W alO~HX npeA8flbHYKJ 6a3y AflR Hal.IMClleHHR CTpaXOBblX H a1.t l4c n e Ho CTpaxoBblX B 3Hocoe Ha
83HOCOB
o6R3aT enbHOe neH CMO HH Oe CTpaxoeaHM&
c cyMM, npeebl wato~Mx npeAenbHYK> eenH'-IMHY 6a3bl AflR Ha1.1111cneHHR CTp3XOBblX 83HOCOB
Kom14ecrao Q:>H3Hl.l0CKlllX 111114, c BblnnaT H HHblX B03Harpa>K,QeHHM KOTOpblM H34MCJ10Hbl CTpaXOBble B3HOCbl B COOTB0TCTBlillil c Tap111¢>oM crpaXOBblX B3HOCOB ,
ecero (4en.) B TOM 4Hc.ne KOJlH4eCTBO Q:>1i131i11.10CKlllX m14, BblnJlSTbl Iii li1Hbl0 803Harpa>K.Q0HlllR KOTOPblM npe BblClillllil npeA0IlbHYto 80Illil"llllHY 6a3bl AflR H34MCil0HHR CTPSXOBblX
B3Hocoe (4en.) Ha o6R3aTenbHoe M&A11411HCKoe crpaxoeaH11e CyMMa Bbmnar M 111HblX B03Harpa>K,QeHHH, HS4HcneHHblX e nonb3y 4>H3M"10CKHX n1114
B COOTB0TCTBMH co CTaTbe~ 7 <l>eAepanbHOro aaKOHa OT 24 HtonR 2009 r. N• 212-<1>3 MB COOTB0TCTBMM c Me)l(AyHapoAHblMM AOroeopaMH
210
4 129 608,00
I 132 500,00
1150 072,00
I 847 036,00
211
352 500,00
-
-
352 500.00
212
-
-
-
-
213
-
-
-
-
214
3 777 108,00
1132 500,00
1 150 072,00
1 494 536,00
215
192 632,51
57 757,50
58 653,67
76 221,34
CyMMbl , H e nOAJ10>KSU(H0 06IlO>k0HHIO CTpaxoBblMlil B3HDCaMH B COOTB0TCTBlillil
c 48CTRMH 1. 2 CTaTbH 9 <l>eAepanbHOro 3BKOHa OT 24 MtonR 2009 r. No 212-<1>3 Iii B COOTB0TCTBllll4 c M0>KAYHSPOAHblMM AOroeopaMH
CyMMS pacxO.QOB, npMHHM80MblX K Bbl40Ty B COOTBeTCTBHH c "laCTbK> 7 CTSTbH 8
<l>eAepanbHOro 38KOHa OT 24 MtonR 2009 r. No 212-<1>3 CyM Mbl BblnllaT M HHblX B03Harpa>K,Q0 HHi;;, npeeb1Wat0u.01e npe.Q0flbHYIO B6lllil4HHY 6a3bl AflR HS4111C/l0H HR crpaXOBblX BlHOCOB 6a3a .QJlA HSl.IHCI10HHA c rpaxOBblX B3HOCOB Ha o6S:.33T0IlbH00 M0,Q,HLtlo1HCK00
crpaxoeaHMe (c. 210 - c . 211 - c. 212 - c. 213) . / Ha4MCn &HO CTpaxOBblX B3HOCOB
Ba>t<Hasi AeTanb
H~&nbHOe M8AM4MHCKOe CTpaxoe aHMe
/
B crpoKe 214 Ha.o.o orpa3HTb ece Bbin11arb1 corpyAHHKaM, no.o.na.o.a10U1He no.o. MeAHLIHHCKHe B3HOCbl . Ceepx11HMIHHblX cyMM B crpoKe 213c2015 ro.o.a 6b1Tb He MO>t<eT, nOCKO/lbKY /lHMHT OTMeHH/lH.
HaMeHeHH.H B TapH<f>ax Ilepep; cp;aqe:ft p;eKJiapa:u;Hii y6ep;HTecb, q To nporpaMMa paccqHTaJia ace B3HOCbl 3a I KBapTaJI no HOBbIM, a He npOIIIJIOI'O,ll;HliM TapmpaM. 06m;1di Tapmp CTpaXOBblX B3HOCOB OCTaJICH npe.arnHM -
30 npou;eHTOB. Ho Tapli-
<l>hI ,ll;JIH HeKOTOpbIX CJI~aeB BblpOCJili.
29
H a.rror11 H B3HOCbI KsapTaJlbHbIH pacqeT PCB-1
Bo-nepBhlx, BbipocJIH Tapmpn1 ,n;onoJIHHTeJihHhIX B3HocoB c BhIIIJiaT pa6oTHHKaM c Bpe,n;HI>IMH ycJIOBH.HMH Tpy,n;a. KoMnaHHH, KOTopnie TaK H He npoBeJIH HH aTTecTaD;HIO, HH cne:a;o:a;eHKy, ,ll;OJIJKHbl HRcrHCJI.HTb B3HOCbl c BblnJiaT TaKHM pa60THHKaM no CTaBKaM 9 H 6 npo:a;eHTOB BMeCTO nponmoro,n;HHX 6 H 4 npo:a;eHTOB. Bo-BTOpbIX, anTeKH BIIpaBe HCnOJib30BaTb noHHJKeHHhlll Tapmp TOJibKO B OTHOIIIeHHH rrpocpeCCHOHaJibHblX cpapMa:a;eBTOB (n. 10 "'!. 1 CT. 58 3aKOHa
M 212-<1>3). A npe,n;npHHHMaTeJIH Ha naTeHTe MoryT npHMeH.HTh JihroTy JIHlllb B OTHOmeHHH pa60THHKOB, 3aH.HTblX B ,n;esrTeJibHOCTH, nponHCaHHOll B naTeHTe (n. 14 "<I. 1 CT. 58 3aKoHa N2 212-<1>3). KpoMe Toro, cTaJio MeHhIIIe JihrOTHHKOB. KoMnamrH, B KOTOpnrx pa6oTaIOT HHBaJIH)J.bI, ceJinxosnpOH3BO)J.HTeJIH, CMll B 2015 ro,n;y nnaTHT B3HOCbI no o6i:a;eMy Tapncpy ("<I. 2 , 3.1 CT. 58 <t>e.z:r.epaJibHoro saKoHa OT 24 HIOJI.H 2009 r. N2 212-<1>3). Ilo3TOMY 3TH opraHH3a:a;HH .ii;omKHI>r ocTaBHTh nycThIMH Te pas.z:r.eJihI, B KOTOpbIX OHH paHhIIIe nO,D;TBep.m,n;aJIH CBOe npaBO Ha JihrOThr. 8To, K npHMepy, no.z:r.pas,n;eJihI 3.1, 3.2, 3.4 pas,n;eJia 3.
3a'leT pa3Hl>IX B3HOCOB
c 2015 ro,n;a nepenJiaTy no rreHCHOHHbIM B3HOCaM, neHHM H mTpacpaM MOJKHO HanpaBJIHTb Ha npe,n;CTOmu;He nJiaTeJKH, rroraIIIeHHe He,D;OHMKH H 3a,ll;OJIJKeHHOCTH no neHHM H IIITpacpaM no Me,ll;HD;HHCKOMY CTpaxoBaHHIO. l l Hao6opoT. Be,n;h B ,n;aHHOM CJIY"'Iae CTpaxOBbie B3HOCbl a,n;MHHHCTpHpyeT o,n;HH H TOT me cpoH,n; -
II<t>P ("<I. 21 CT. 26 3aKoHa N2 212-<1>3).
KaK oTpasHTh TaKoii sa"<IeT B cpopMe PCB-1, He cKasaHo B IIop.H,n;Ke ero sanoJIHeHH.H (YTB. rrocTaHOBJieHHeM IIpaBJieHHH II<t>P OT 16 .HHBapsr 2014 r. N2 2n). B II<t>P C"<IHTaIOT, "<ITO 3a"<ITeHHhre CYMMbI neperrJiaThI MOJKHO noKasaTb no cTpoKe 140 pa3,n;eJia 1 cpopMbI PCB-1 (cM. KOMMeHTapHii HHJKe).
~ - · ························ · · ···· · ·· · · · · · · ··· ·· ················· · · ··· · ··· ············· ·································· l!J Il<I>P Pa3'bJICHJieT
3a1neHHb1e cyMMbl oTpa>t<aihe KaK ynnal.4eHHb1e C 2015 ro.u,a KOMIIaHHJI srrpase rro.u,aTb 3aJIBJiemrn o rrpose.u,emrn 3aqeTa Mem.u;y neHcHOHHbIMH 11 Me.u,m.1,HHCKHMH B3HOCaMH. B pacqeTe PCB-1 3aqTeHHaJI C)TMMa OTpamaeTClI noCJie Toro, KaK cPOHA BbIHeCeT noJiomHTeJibHOe pemeHHe 0 3aqeTe. 3Ta C)TMMa H3MeHHT noKa3aTeJib ynJiaqeHHbIX B3HOCOB B CTpOKe 140 pa3.U,eJia 1. HarrpHMep, eCJIH KOMIIaHHJI npoBeJia 3aqeT rrepenJiaTbI no neHCHOHHbIM B3HOcaM B cqeT He.U,OHMKH no Me.U,HI.J,HHCKHM B3HOCaM, 3aqTeHHyro CYMMY Ha.u,o oTpa3RTb B rpacl>e 8 BMeCTe c ynJiaqeHHbIMH Me,D;HI.J,H.HCKHMH B3HOCaMH. HATAJibH BEJIHHl:J;EBA, HaqaJibHHK ,UerrapTaMeHTa opraHH3aI],HH rrepCOHHcPHl.l,HpOBaHHOro yqeTa Il<DP
Perncrpa1.1110HHbli'I HOMep B n<l>P :
PaJAe n
q_: ~ .:.~ ; - :_0_:_2_:_2_: - : ! .:.~ .:.~ :_~ :_5_:_6_: Crp. : q~ ~ ~ ~ :_~ :_0_:_2_:
1. Pac'leT no Ha'IHCneHHblM H ynna'leHHblM cTpaxoeblM B3HOCaM (py6. Kon.)
H aHMeHoeaHHa noKa3aTel1A
CTpaxoeble B3HOCbl Ha o6JUarenbHOe neHCHOHHoe crpaxoeato1e
KoA
CrpaXOBb19 B3H0Cbl Ha o6A3aT811bH09
C'TpoKM
3a nepHOiQbl,
3a nepHOAbl 2010-2013 rr.
no AOnonHHTenbHOMY Tap1o1cpy AflA OTAenbHblX
MeA1-1L1HHCKoe
H84HH3A
ic.areropMM nnaTellbUJ,HKOB crpaXOBbtX 83HOCOB
CTpaXOBaH"19
c2014 r.
B OTHOWeHlllH BblMST H HHblX B03H3rpa>l(,Q9HHM
e nonb3y 4>H3~0CKHX mn.t
1
crpaxoeaA
H8KOmfT9JlbM8 A
33HRTblX Ha BM,qax
~8CTb
48CTb
pa6or, yicaa.aHHbtX e noAnyHKTe 1 nyHKTa 1 cran.H 27
JaHRTblX Ha BHAax
pa6or, yic.a3aHHblX 18 ny•ucra 1 CTSTbH 27
B J10AOYH KT8X 2-
<l>e,a,epanbHOro 38KOH8
4>eAe panbHOro 3aKOH8
OT 17 AOKa6p• 2001 r. No 173-<1>3 «0 rpy AOBblX neHCHAX
OT 17 A8Ka6pA 2001 r. No 173-<1>3
e Poc;o.,McKoH
e PoccHHcKoH
¢>eAepa4MH >t~
¢>~epa4HH •..
«0 TPYAOBbO( neHCHRX
2
3
4
5
6
7
8
100
142 000,00
-
-
-
-
56 100,00
110
820 283,76
x
x
-
-
192 632.51
Ocrar oK CTpaxoebtx 83HOCOB, no.qne>Ka~Hx ynnare Ha Ha1.1ano paC'-leTHoro nepMOAa
(+) 3aAOrnKeHHOC'Tb, (·) nepennarn Ha4HcneHO CTpaxoet>tx BJHOCOB c HS4ana paCYeTHOro nepHoAa. ecero 8 TOM YHcne 38 nOCJ10AHVl8 Tpvt Mecsuia OT'-leTHoro
nepMOAa
1 Mec•4
111
249 150,00
x
x
-
112
253 015,84
x
x
-
-
5 7 757,50
2 MeC•4 3 MeC>14
113
318 11 7,92
x
x
-
-
76 221,3'
114
820 283,76
x
x
-
-
192 632,51
120
-
-
-
-
-
-
121
-
-
x
x
x
x
130
1062 283,76
-
-
-
-
148 732,51
140
744 165,84
-
-
-
-
l 72SI1, 17 56 100,00
"1Toro n0A11e>1on ynnare 3a nocneAHHe 3 Me~L1a
(c. 111 + c.1 12 + c.113) AoHaYvtClleHo CTpaxoeblx B3HOCOB c Ha1.1ana paC'-(erHOro nepHOAa. ecero B TOM 4\.'1 Cll8 c cyMM, npeBblWalOutMX
npeAenbH}'IO eenM4MHY 6a3bl An•
58 653,67
HaYHCJ10HMA CTpaXOBblX B3HOCOB
Bcero KynnaTe (c. 100 + c. 11 0 + c. 120) Yn11a1.1eHo crpaxoeblx B3HOCOe c HS4aria paC'-leTHoro nepMOAa, ecero
I 1 MeC•4
141
242 000,00
142
249150,00
-
-
2 Mec•4
-
-
3 M0C•4
143
253 015.84
-
-
-
-
HTOro ynna4eHo e nocn~tMe 3 MeC>14a (c. 141 + c. 142 + c. 143)
144
744 165,84
-
-
-
-
1 72 511,17
-m<~t---
150
318117.92
-
-
-
7 6 2Zl,34
B TOM 4HCI10 B n0CJ1eAHMe TpM MeCRLla OT'-lenmro nep1.10Aa
yn11are Ha KOHS~ OT'-18
(c. 130 - c. 140) (+) 3BAOrnKeHHOC'Tb,
I
oro nepHOAB
5 7 75 7,50 58 653,67
) nepennarn
Ba>KHaH AeTanb 3a4TeHHble CYMMbl nOKa>t<HTe no CTpOKe 140 BMeCTe C yn11a4eHHblM H B3HOCaMH. npH4 eM B py6m1X H KOne~KaX.
npMMep 2. KaK noKa3aTb B KBapranbHOM pac'4eTe PCB-1 3a'4eT pa3HblX B3HOCOB
12 RHBapR 2015 rOAa 000 «MeTeOp» nOAano B nepp 3aRBneHHe 0 3a4eTe nepennaTbl no neHRM 3a HeynnaTy neHCHOHHblX B3HOCOB B cyMMe
65159,01 py6. B C4eT MeAH411HCKHX B3HOCOB. B RHBape KOMnaHHR Ha411 cn11na MeAH411HCKHe B3HOCbl B cyMMe 57 75 7,50 py6. B cpespane opraH113a41-1R nony411na 113 cpOHAa nono>t<11TenbHoe peweHHe 0 3a4eTe. no3TOMY B <D<DQMC 6b1no Ha~rncneHO 58 653,67 py6.,
31
Ha.rror11 H B3HOCbI KsapTaJlbHbIH pacqeT PCB-1
HO He yn11a4eHo HH Konei:iKH. TeM He MeHee B pac4ere PCB-1 6yxramep orpa31-111 3TY cyMMY KaK yn11a4eHHb1e B3HOCbl. TaK, KaK noKa3aHo B o6pa3~e --+ 31
B Mapre Ha41-1c11eHo 76 221,34 py6. Ha MeAH~HHCKoe crpaxosaHHe. B anpe11e 6yxramep nepe41-1c111-1r s cPOHA scero 69 716,00 py6. (76 221,34 - (65159,01 - 58 653,67)) .
llHOCTpaHHLie COTpy,ri;HHKH
BrrepBbie c 2015 ro,n;a B OTHOIIIeHHH BpeMeHHO rrpe6brnaroru;mc COTpy,n;HHKOB HR'IHCJUUOTCH B3HOCbl B II<l>P no Tapmpy 22 rrpOQeHTa He3aBHCHMO OT cpoKa ,n;elicTBHH Tpy,n;oBoro HJIH rpaJK,n;aHcKo-rrpaBOBOro ,n;oroBopa (cT. 7 <l>e,n;epaJibHOro saKoHa OT 15 ,n;eKa6pH 2001 r . N2 167-<1>3). KoHe"<IHO, B rrpe,n;eJiax 711000 py6. Korp;a Ha"<IHCJieHHbie B Te'IeHHe ro,n;a BbIIIJiaTbI pa6oTHHKa rrpeBbICHT 3TY BeJIH"<IHHy, Tapmp CHH3HTCH ,n;o 10 rrpoQeHTOB. CooTBeTCTBeHHO, Ha KaJK,n;oro BpeMeHHO npe6hlBaroru;ero HHOCTpaHQa HYJKHO sanoJIHHTb pas,n;eJI 6 pac'IeTa PCB-1 • JIHHA CTABHIJ;KAH, 3KCrrepT :iKypHaJia «I'JiaB6yx»
3neKTpOHHbl~ >KypHaJl
AHpeKTop no nepcoHany
.. _____ - - ------ -. - - --- . ·- - - -- - - - . - --- - - - --Ha ecex ycrpo~creax
•• ••
non po6yli1Te 6ecnnaTHo Ha ca liiTe e.HR-d irector.ru 32
HaJiorM M B3Hoc1>1 06~HCHMTeCOTPYAHMKaM
IIoqeMy 011acHo 11pHHOCHTL B 6yxraJITepHIO 110,r:i;,r:i;eJILHLie
qeKH H KBHTaH~HH BnrnaeT, 'ITO COTPYAH11KH rrpHKJia,11;1>rnaroT
3TH ,11;eHnrH eMY B03MeCTHJIH. A 3TO 3Ha-
K anaHCOBhlM OT'leTaM HeHaCTOSIIIJ;yIO rrep-
1IHT, 'ITO Ha CYMMY, yKa3aHeyro B TaKOM
BH'IKy. K rrpHMepy, KBHTaHIJ;HH Ha TaKCH,
'leKe HJIH KBHTaHIJ;HH, rrponepHIOlll;He Ha'IHC-
3aITOJIHeHHbie co6cTBeHHOpYlJHO. IlpoBe-
JISIT HJ:i;<l>JI. IlJiaTHTb ero 6y,11;eT KOMrra-
pHTb IlO,ll;JIHHHOCTb ,ll;OKyMeHTa 6yxraJITe-
HHSI, HO y,11;epmHT OHa 3TY CYMMY H3 3ap-
pHSI MomeT, I103BOHHB B KOMITaHHIO, OKa-
ITJiaTbl IlO,ll;OT'leTHHKa.
3anmyro ycJiyry, a Kacconhlli 'leK -
Ha ca:H:-
Te kpkcheck.ru.
EcJIH K TOMY npeMeHH, KaK rrpHp;eT rrponepKa, pa6oTHHK YBOJIHTCH, TO KOMIIa-
M ecJIH rro,11;,11;em<:a BCKpoeTcSI, TO perryTa-
HHSI ,ll;OJimHa 6y,11;eT coo6Ill;HTb B HHCITeK-
IJ;HSI COTPYAHHKa rrocTpa,11;aeT. A 1Iepe3 cy,11;
ll;HIO o TOM, 'ITO He MomeT y,11;epmaT1> HJ:i;<l>JI.
MOmHO B3hlCKaTb rrpH1IHHeHHblH YIIJ;ep6
06 3TOM me OHa C006Ill;HT H 6nrnmeMy pa6oT-
H y n oJIHTb pa6oTHHKa. OcHOBaHHe -
HHKy. B TaKOM CJIYllae o6SI3aHHOCTn ,11;orrna-
yTpaTa ,11;onepHSI (rr. 7 'I. 1 CT. 81 TK P<I>,
THT1> HaJior H C,ll;aTb 3-HJ:i;<l>JI B03JiaraeTCSI
rr. 4 7 rrocTaHOBJieHHSI IlneHYMa BepxonHo-
Ha 6hlBmero COTPYAHHKa. MHa'le mTpa<P -
ro cy,11;a P<I> OT 17 MapTa 2004 r. M 2).
20 rrpoIJ;eHTOB. M 3a,11;onmeHHOCT1> nepe,11; 6ro,11;meTOM, H3-3a KOTOpOH MoryT He Bnrny-
Bo3MomHo, 'ITO rroMeJIKa o6HapymHTCH Ha rrponepKe. Tor,11;a pa6oTHHK 6y,11;eT elll;e
CTHTb 3a rpaHHey. Bee 3TH 11ocne,11;cTBHSI
H caM ,ll;OITJia'IHBaTb HaJIOrH B 6ro,11;meT.
B03MOmH1>1, ,11;ame ecJIH coTpyp;HHK HH B 'leM
EcJIH Hanoron1>1e HHcrreKTOphl H peBH30p1>1 H3 II<l>P H <l>CC P<I> o6HapymaT cPaJibIDH-
He BHHOBaT. Ilo3TOMY ,11;06poconeCTHbIM pa6oTHHKaM IlOCOBeTyHTe rrponepSITb IIO,ll;OT-
BbIH 'leK HJIH HerrpaBHJibHO OcPOPMJieHHbIH
'leTHbie 'leKH H KBHTaHIJ;HH no KOHTpOJib-
6JiaHK CTporo:H: OT'leTHOCTH (KBHTaHll;HIO,
HbIM TO'IKaM, KOTOp1>1e rrpHBe,11;eHbl HHme.
6HJieT H rrp.), TO CYMMY H3 sToro ,11;0KyMeHTa rrpH3HaIOT ,11;oxo,11;0M pa6oTHHKa. Be,ll;b
~
JIMHA CTABMD;KAH, 3KCIIepT * YPHaJia «rJiaB6yx»
....... ... ... ........ .. . .... ....... .... ......... .. ...... ... .. ... ...... ... . .. ...... . .. .. ... . ..... ... . .. ...... . ...... .... ... ... . .. ..... .... .... ... .... ...... ....... ...... .. ......... . .. ..... .
~ IlaM.H'l'Ka ,ll.JI.H coTpy,ll.HHKOB
06uaaTeJlhH&Ie peKBHaHT&I ~eKa
06uaaTeJI&H&Ie peKBH;)HT&I KBHTa~Hll
1. HaHMeHoBaHHe KOMIIaHHH. 2. HHH opramrnau;HH. 3. HoMep 'IeKa.
1. HaHMeHoBaHHe ,n:OKYMeHTa, HOMep e: cepH.H. 2. Ha3BaHHe KOMIIaHHH (<l> .H.O. rrpe,n:rrpHHHMaTeJI.H). 3. MecToHaxoJK.n.eaHe H HHH KOMIIaHHH. 4. BH,ll. H CTOHMOCTb ycJiyrH.
4. 3aBO,ll.CKOH HOMep KKT. 5. ,[(aTa H BpeM.H IIOKYIIKH. 6. CTOHMOCTb IIOKYIIKH. 7. IlpH3HaK <l>HcKaJibHOro p eJKHMa . 8 . HoMep 3 KJI3.
5. ,[(aTa H CYMMa OIIJiaTbI. 6. ,il;OJIJKHOCTb, <l>.H.O. OTBeTCTBeaaoro coTpyp,ae:Ka, ero JIH"l:Ha.H rrop,rre:cb e: rreqaTb opraHH3au;ne: (npep,rrpe:ae:MaTeJI.H) .
33
HaJiorH H B3HOCbI 0TqeTHOCTb no H~C
KaK caMu HaJioroBuKu COBeTyIOT 3aIIOJIHHTb
,r:t;eKnapan;Hro no H,IJ;C, KHUru IIOKYIIOK u rrpo,r:t;a:JK
-::::: .... .... Xo~y npe,qynpe,qMTb
Y6eAHTeCb 1 4TO e KH Hre noKynoK Her 3an11cel1 no Kaccoeb1M 4eKaM. O H11 He Aa10r KOM naHHH npaeo Ha Bbl4eT.
0
0
B KHHre rroKyrroK OTpa:tKaH:Te
IlepeBLICTaBJIHTL C'leTa- <l>aKTYPLI
IIOJIHylO CTOHMOCTL TOBapoB,
Brrpaee TOJILKO rrocpe,z:i;HHKH
,z:i;a:>Ke eCJIH BLPieT 'laCTH'IHLIH
8To KacaeTC.ff H c-qeTOB-cpaKTYP Ha yc.rryrH
Em;e 11 pa3'b.ffCHeHHM rrpo KHHry rrpo-
no ,Zl;OCTaBKe TOBapoB -+ 38
,n;am H KHHry IIOKyrrOK -+ 35
C'IeTa- <1>aKTyp1>1 110,r:i;pa3,r:i;eJieHHH IloKyrrKH <l>H3H'leCKHX JIHIJ;
HY:tKHO BKJIIO'laTL B o6m,yro KHHry
B KHHre rrpo,r:i;a:tK
rrpo,r:i;a:tK KOMIIaHHH
o6o3Ha'laHTe KO,!l;OM
26
To me caMoe KacaeTc.a H KHHrH rroKyrroK.
To-qH1>1e KO,ZJ;hl ,n;JI.a BOCbMH crropHbIX
Ho -qTo 6y,n;eT, ecJIH HapymnTc.a
orrepau;n:M: } 36
xpOHOJIOrH.ff
34
~ 40
7 anpeJUI <l>HC Pocc1nr npoBeJia Befornap 0 TOM, KaK no)l;rOTOBHTb H C)l;aTh HoByro ,n;eKJiapa:u;Hro no H,Il;C. OT «I'JiaB6yxa» B HeM npHmma )"IaCTHe 0Jihra CoJI,n;aToBa, Be,n;y~Hli ::n~cnepT mypHana H aBTop KHHrH «HOBhIH
8
H,Il;C. KaK nJiaTHTh H oTqHThIBaThCH B 2015 ro,n;y» (BH6JIHOTeKa myp-
npaBHJILHLIX
HaJia «I'JiaB6yx»). B :3TOH CTaThe Bhl Hali,n;eTe OTBeThl Ha caMhie rop,ffqHe
RO)l;OB
BonpocbI, sa,n;aHHhie yqacTHHKaMH. Bee peKoMeH)l;aD;HH oTperr;eHsHpoBa-
.n;m1 sarroJIHeHH.H
Hhl cne:u;HaJIHCTaMH <l>HC Poccmr.
KHHI' rrpo.n;a)K 11 KHMr rroeyrroK B crropHbIX
KHHra noKynoK H KHHra npoµ;a.>K
CHT)'au;1rnx ---> 36
1. Ilocma61J-4WC omzpyJ1Caem mo6ap u npunu.Maem 1C 6Wiemy HJ{C, Komopbtu panee 6bt.n 1-tal.f,UC.nen c no.nyt.{,e1tnozo a6a1tca. Kozo npu6ecmu 6 1C1tuze no1Cyno1C 6 Kal.f,eCm6e npoaa6l{a u 1Ca1Cou Koa cma6umb?
B rpacl>ax 9 H 10 OTpa3HTe HaMMeHOBamre, HHH/KIIII CBoeli KOMnaHHH, TO ecTh npo,n;aB:u;a. TaKoli nopH,ll;OK npe,n;ycMoTpeH B Ilpammax no Be,n;eHHIO KHHrH noKynoK (yTB. IIOCTaHOBJieHHeM IlpaBHTeJibCTBa P<l> OT 26 ,n;eKa6psr 2011 r. M 1137). B rpa<Pe 2 yKaJKHTe KO,ll; onepa:a;HH 22 (np1momeHHe K nHChMY <l>HC PoccHH OT 22 HHBapsr 2015 r. N2 I',Zl;-4-3/794). Ko,n;hr ,n;Jisr ,n;pyrHx HeyperyJIHpoBaHHhIX CHTyarr;Hli. ~ 36 I'pa<Pnr 7 «HoMep H )];aTa )l;OKYMeHTa, IIO)l;TBepm,n;aro~ero yrrJiary HaJiora» H 8 «,Il;aTa npHHHTHH Ha yqeT TOBapOB» B ,n;aHHOM CJI)"Iae sanoJIHHTb He HYJKHO.
2. Ilo1Cyname.nb 6occma1ta6.nu6aem a6a1tC06btu HJ{C, Komopbtu 6bt.n npun.Rm 1C 6btt{,emy npu nepel.f,UCJLenuu npeaonJLambt nocma61J-4U1Cy. Ka1C 3ano.nn.Rmb 1C1tuzy npoaaJ1C?
B KHHre npo,n;am saperHcTpHpyliTe aBaHCOBhlH cqeT-cl>aKTypy. B rpa<Pe 2 HYJKHO oTpa3HTh Ko,n; 21. B rpa<Pax 7 H 8 npHBe,n;HTe HaHMeHoBaHHe, HHH/KIIII cBoeli KOMnaHHH. I'pa<Py 11 «HoMep H )l;aTa ,ll;OKYMeHTa, nO,ll;TBepJK)l;aIO~ero onJiaTy» sanOJIHSITb He Ha,n;o.
3. Ko.Mnanu.R 3a1tu.Maemc.R po3HUl.f,JtOU mopzo6JLeu. Ka1C 3apezucmpupo6amb 6 1C1tuze npoaaJIC JLenmy KKT?
B rpa<Pe 2 Heo6xo)l;HMO yKasaTh KO,ll; 26. HHH/KIIII noKynaTeJIH oTpamaTh He Tpe6yeTCH.
35
Ha.rror11 H B3HOCbI 0TqeTHOCTb no H,D;C
KaKHe Ko,ri;1>1 cTaBHTb B KHHre rrpo,ri;a:JK HJIH KHHre ITOKYITOK B CJIO:/KHbIX CHTyau;HHX KoMMeH1apHH
KHHra npo,z:i;a:m KoMnaH11.R pean113yeT rnsapb1, pa60Tb1 11n11 ycnyr11 cp113114ecK11M n114aM n1160 nony4aeT asaHCbl OT 3THX noKynaTeneii.
26
V1HH/Knn noKynaTen.R yKa3blBaTb He Hy>KHO.
KoMnaHH.R pean113yeT rnsapb1, pa6oTbl 11n11 ycnyr11 noKynaTen.RM Ha ynpo~eHKe 11nl'1 BMeHeHKe.
26
3TOT KOA oco6eHHO Ba>KHO CTaBHTb B TOM cny4ae, ecnH KOMnaHH.R 3aKnt04Hna c noKynaTeneM cornaweHHe 06 OTKa3e OT C4eTOe-cpaKTYP H perHCTpHpyeT B KHl-1re npoAa>K nepB"'14Ky. B APYrHX cny4a.Rx np0Aaee4 He o6.R3aH nposep.RTb, KaKoii pe>t<HM Hanoroo6no>t<eHH.R np11MeH.ReT noKynarenb. A 3Ha4HT, e KH11re npoAa>K MO>KHO CTaBHTb H KOA 01 .
KoMnaHH.R npoAaeT Tosapb1 4epe3 KOMHCCHOHepa.
04
3TOT KOA AOn>KHbl npHeecrn B KHHre npoAa>K KaK KOMnaHH.R-KOMHTeHT, TaK H KOMHCCHOHep.
noKynaTenb Ha AaTy nony4eHH.R TOBapOB soccTaHasn1-1eaeT aeaHCOBblH HAC. paHee npHH.RTblM K Bbt4eTy.
21
AaHHblH KOA HY>KHO Hcnonb30BaTb H B APYrHX c1-1rya41-1.RX, KOrAa KOMnaHH.R BOCCTaHaen1-1eaeT Hanor. HanpHMep, np11 nepeAa4e 11My~ecTea e ycTaBHblH KanHTan HnH ecnH npOAaBe4 npeAOCTaBHn CKHAKY Ha OTrpy>t<eHHble TOeapbt HT. A·
nocTaB~HK Ha AaTy orrpy3Kl1 TOBapa npHHHMaeT K Bb14eTy HAC, KOTOpblM 6b1n Ha4HcneH c nony4eHHoro aeaHca. V1n11 3a.RBn.ReT Bbl4eT npH B03BpaTe npeAOnnaTbl noKynaTemo, KOTOpblH .RBn.ReTc.R HanoronnaTenb~HKOM HAC.
22
EcnH noKynaTenb He nnarnT HAC, HanpHMep npHMeH.ReT ynpo~eHKY HnH BMeHeHKy, TO npOAaBe4 B KHHre noKynoK AOn>KeH yKa3aTb KOA 26.
KoMnaHH.R 3a.RBn.ReT Bbl4eT no KOMaHAHpoB04HblM paCXOAaM.
23
B KHHre noKynoK MO>KHO per11cTpHpoeaTb 61-1neTbl HnH 6naHKl1 CTporoii OT4eTHOCTl1 H3 rOCTHHHl..\bl. A Kaccoeb1e 4eKH - Henb3.R.~ 39
KoMnaHH.RBB03HTTOeapbl H3CTpaH Eepa3HHCKoro 3KOHOMH4ecKoro co103a 5enopyccHH, Ka3axcrnHa HnH ApMeHHH.
19
rpacpy «V1HH/Knn npOAae4a» 3anonH.RTb He HY>KHO.
OpraHH3a4H.R HMnoprnpyeT rneapbt H3 APYrHX CTpaH, 3a HCKnt04eHHeM 5enopyccHH, Ka3axcrnHa HnH ApMeHHH.
20
KHHra noKynoK
36
4. Ko.Mnal-tUR C06.Mel£4aem o6Jlazae.My10 u 1-le06Jlazae.My10 aeRm eJlb1-lOCmb u JaR6JlRem 6bt'lem c mou cmou.Mocmu moeapoe UJlU ycllyz, JComopaR om1-locumcR JC o6Jlazae.Mbt.M onepau,uR.M. Ka1Cy10 cmou.Mocmb yJCaJbteamb e JC1-luze noJCynoJC npu 'lacmu'l1-lO.M 6bt'leme?
B rpacpe 15 KHHTH 110KynOK HYJKHO rrpHBeCTH o6m;yro CTOHMOCTb TOBapoB mm ycnyr H3 rpacpbI 9 c"t!eTa-cpaKryphl. AB rpacpe 16 YKaJKHTe CYMMY H,il;C B TOH -qacTH, KOTopyro KOM11aHHJ1 B11paBe saHBHTb K Bb1qeTy. B ,n;aHHoli CHTya:IJ;HH 3TO HaJior, KOTOpbIH OTHOCHTCJI K o6JiaraeMblM 011epaIJ;HJIM (11. 4 CT. 170 HK P<l>).
5. Ko.Mna1-lUR eoccma1-la6JlU6aem 1-laJloz npu cnuca1-luu moeapoe uJlu OC1-l061-lbtX cpeacme. KaJCou 801Cy.Me1-lm Japezucmpupoeamb e JC1-luze npo8aJ1C u JCaJCou JCoa yJCaJamb?
B KHHre 11po,n;aJK saper:HCTpHpyiiTe CTJeTa-cpaKTYPbI, 110 KOTOpbIM KOM-
E114e no 3TOH reMe
11aHHJI rrpHHHMaJia K BbITJeTy H,il;C co CTOHMOCTH TOBapoB HJIH OCHOBHbIX
KaK 3ano11HHTb
cpe,n;CTB (11. 14 IlpaBHJI Be,n;emrn KHHrH 11po,n;aJK, YTB. IIOCTaHOBJieHHeM
AeK11apa1.111t0
IlpaBHTeJibCTBa P<I> OT 26 ,n;eKa6pH 2011 r. N2 1137). EcnH cpoK xpaHemrn
no HAC ---> «rnas6yx»
Tex cqeTOB-cpaKTYP HCTeK H By KOMl1aHHH HX yme HeT, MOJKHO saperH-
1'127, 2015, 50
CTpHpOBaTb 6yxraJITepcKyIO c11paBKy-pacqeT. Ha11pHMep, 110 OCHOBHbIM cpe,n;CTBaM B 3TOM ,ZJ;OKYMeHTe 11pHBe,ZJ;HTe OCTaToqHyro CTOHMOCTb H CYMMY HaJiora, KOTopyro HyJKHO BoccTaHOBHTb. B rpacpe 2 YKaJKHTe Ko,n; 011epa11;HH 21.
6. Ko.Mna1-lUR eeaem aeRmeJlb1-lOCmb, 06Jlazae.My10 u 1-le 06Jlazae.My10 HJ{C. C'iema-<jJaJCmypbt nocma6l£4UIC06 6yxzaJlmep cpa3y pezucmpupyem 6 JC1-luze noJCynoJC 1-la ec10 cy.M.MY 1-lalloza. 3ame.M no umoza.M JCeapmaJla onpe8eJlRem cy.M.MY 6bt'lema no o6Jlazae.Mbt.M onepau,uR.M u cmopHupyem JlUut1-luii HJ{C 6 JC1-luze noJCynoJC. 3mo eep1-lo? HeT, KHHry 110Ky110K Ha,n;o sa110JIHJ1Tb HHa"<Ie. CqeTa- cpaKTYPhl 11ocTaBII.J;HKOB HYJKHO perHcTpHpoBaTb Ha TY CYMMY, KOTopyro KOM11aHHJ1 B11paBe 11pHHJITb K BhlTJeTy (11.
6 IlpaBHJI Be,n;eHHJI KHHrH 110KY110K).
,il;m1 3Toro H,il;C 110 pacxo,n;aM, OTHOCJIII1;HMCJI O,ll;HOBpeMeHHO K o6naraeMbIM H Heo6naraeMbIM 011epa11;HHM, MOJKHO y"<IHTbIBaTb Ha oT,n;eJibHOM cy6cqeTe K CTJeTy 19 «H,il;C 110 rrpHo6peTeHHbIM 11;eHHOCTJIM» . Ilo HTOraM KBapTaJia KOMl1aHHJI 011pe,n;eJIHT ,ll;OJIIO BbIPYTJKH OT o6JiaraeMbIX 011epa11;Hli B o6m;eM o6'beMe Bbipy"t!KH H cyMMY Bb1qeTa H,il;C. Tor,n;a
37
Ha.rror11 H B3HOCbI 0TqeTHOCTb no H,D;C
C"'IeTa-<l>aKTYPbl Ha yKa3aHHYIO cyMMY HaJiora MOmHO 3aperHCTpHpoBaTb B KHBTe noKynoK.
7. II01cynameJlb 603Mew,aem nocma6UJ,U1CY pacxoobt Ha oocma61CY mo6apo6. Ka1C nepe6btcma6Jl.flmb cttema-<jJa1Cmypbt nepe6o3ttU1Ca?
IIocTaBm;HK ,i:i;elicTBHTeJibHO BnpaBe nepeBbICTaBJI.HTb noKynaTemo cqeTa-<l>aKTypbI nepeB03'IHKa. Ho TOJibKO ecnn ,i:i;oroBop Mem,i:i;y noKyrraTeJieM H nocTaBI.IJ;HKOM npe,i:i;ycMaTpHBaeT, 'ITO nocJie,IJ;HHH O,IJ;HOBpeMeHHO .HBJIHeTC.H areHTOM H npno6peTaeT OT CBOero HMeHH 3a C'IeT noKyrraTeJI.H ycnyrH no TpaHcnopTHpOBKe TOBapoB. TaKOH ,ll;OI'OBOp HOCHT CMeIIIaHHblH xapaKTep (n. 3 CT. 421 rK P<l>) . To eCTb B HeM nOMHMO nOCTaBKH npOnHcaHbl ycnoBH.H nocpe,i:i;HH'IecKoro ,i:i;oroBopa. A nocpe,i:i;HHKFI, ,i:i;elicTBy10m;ne OT CBOero HMeHH, BIIpaBe rrepeBbICTaBJIHTb C'IeTa-<l>aKTYPbI nocTaBm;HKOB TOBapoB, pa6oT HJIH ycnyr (npaBHJia, yTB. rrocTaHOBJieHHeM IIpaBHTeJibCTBa P<l> OT 26 ,i:i;eKa6pH 2011 r. M 1137). Tor,i:i;a noKynaTeJlb BrrpaBe 3a.HBHTb Bhl'IeT no C'IeTy-<l>aKType, BbICTaBJieHHOMY nocTaBm;HKOM Ha ycnyrn no nepeB03Ke (IIHCbMO MnH<l>HHa PocCHH OT 15 aBrycTa 2012 I'. NQ 03-07-11/299). IlpH 3TOM C"'!eTa-<l>aKTYPbI, nony-qeHHbie OT nepeB03"'IHKa, nocTaBI.IJ;HK ,ll;OJimeH 3aperHCTpHpOBaTb B -qacTH 2 mypHana yqeTa. A C'IeTa-<l>aKTYPbI, nepeBbICTaBJieHHble noKyrraTeJIIO, - B qacTH 1 mypHaJia y-qeTa. EcJIH B ,ll;OI'OBOpe rrpOCTO CKa3aHO, 'ITO IIOKyrraTeJib B03Mem;aeT paCXO,IJ;bl Ha ,ll;OCTaBKY TOBapoB, nocTaBI.U;HK He BnpaBe nepeBbICTaBJIHTb C"t:IeTa<l>aKTYPbl. B 3aKOHe TaKoli nopsi,i:i;oK He npe,i:i;ycMoTpeH. A noKynaTeJIIO MOI'YT OTKa3aTb B BbI'IeTe no HHM. Ba>t<HaR AeTa11b
8. Ka1C pezucmpupo6amb 6 1CHuze no1Cyno1C a6ua- u J1CeJle3HooopoJ1CHbte
KoMnaHHR, KOTopaR
6uJtembt ?
B KHHre noKynoK pernCTpHpyeT
B rpa<l>e 2 nocTaBbTe K0,11; 23' KOTOpbIH npHMeH.HeTC.H ,IJ;Jl.H KOMaHp;Hp0-
61-111eTbl, AOll>KHa
BO"'IHbIX pacxo,i:i;oB. B rpa<l>e 9 npHBeAHTe HaHMeHOBaHHe npop;aB:u;a.
np1-1secrn Ha3BaHHe,
llHH/KIIII npo,i:i;aB:u;a B 6nJieTax o6bPIHO He yKa3aHbI. Ho coBeTyeM Bee
lt!HH/ Knn npOAaB4a.
me Bbl.HCHFITb 3TH ,i:i;aHHbie (HarrpHMep, Ha caliTe npo,i:i;aB:u;a) H yKa3aTb
no JaKoHy Aocra-
B rpa<l>e 10 KHHI'H noKyrrOK. Be,i:i;b B ,11;eKnapa:u;n10 no H,IJ;C He rrepeHo-
T04HO Ha3BaHHR.
CHTC.H HaFIMeHoBaHHe rrpo,i:i;aB:u;a H3 KHFirH noKyrroK. IIoaToMy, ecJIH KOM-
Ho ec111-1 B AeK11a-
naHH.H He yKameT llHH/KIIII KOHTpareHTa, nporpaMMa npn npoBepKe
pa4HH He 6yAeT
He CMOmeT orrpe,i:i;eJIHTb npo,i:i;aB:u;a H conocTaBHTb BbI"'IeTbl c Ha"'IHCJieH-
lt!HH, Ha nposepKe
HbIM HaJioroM. Cne,i:i;oBaTeJibHO, HaJioroBHKH MoryT 3anpocHTb y KOMna-
nonpoCRT noRCHeHHR.
HHH nOHCHeHH.H.
38
9. MoJ/CHO JLU pezucmpupoeamb e 1CHuze no1Cyno1C 1CaccoBbte '-le1Cu? HeT, HeJib3.H. BnPieTDI H,Il;C KOMrramm nrrpane sa.HBHTb Ha ocHoBaHHH C"'leTa-<PaKTYPI>I (rr. 1 CT. 169 HK P<I>). TaKme B orrpe)l;eJieHHbIX cJiy-qa.SIX
10 py6Jie:M:-
B KHHI'e IIOKYIIOK MOmHO perHCTpHpOBaTb 6JiaHKH CTporoii OT'IeTHOCTH.
,n;aJKe TaKaSI
HarrpHMep, ecJIH KOMIIaHH.H sa.HBJI.HeT BbI'IeT H,Il;C c KOMaH)l;Hpono'l!HbIX
C)'MMa pacxoJK-
pacxo.u;on.
,n;eHHM: MeJK,n;y pa3,ri;eJia.MH 3,
10. Ko~tnaHUJl UMnopmupyem moeapbt U3 apyzux cmpaH, nJLamum
8 MJID: 9
BB03Hoii HJ{C Ha maMOJ/CHe, a nomoM cmaeum ezo 1C Bbt'-lemy. Kozo
He IIOMelliaeT
e 1CHuze no1Cyno1C npueoaumb e 1Cal.£ecmee npoaaeUia -
c,n;aTb ,n;eKJiapa-
maMOJ1CH10?
u;mo no H,IJ;C
H 1Ca1Cy10 cmoUMocmb moeapoe no1Ca3bteamb? B
KHHI'e IIOKYIIOK yKamHTe HaHMeHOBaHHe HHOCTpaHHOH opraHH3a-
ll;HH -
IIOCTaBID,HKa TOBapon, KOTOpoe CO)l;epmHTC.H B KOHTpaKTe. KaK
sarroJIH.HTb rpaclly 15 rrpH HMIIOpTe, n npammax He nporrHcaHo. IloaToMY B03MOmHO )];Ba BapHaHTa. IlepBbIH -
npHBeCTH CTOHMOCTb, c KOTO-
poli HMnopTepnI pacc"'IHTbIBaIOT CYMMY HaJiora (n. 1 CT. 160 HK P<I>) . To eCTh TaMomeHHYIO CTOHMOCTb TOBapon, yneJIH'lleHHYIO Ha CYMMY aKa;H30B H TaMomeHHOH IIOIDJIHHbI. BTopoii -
yKa3aTb CTOHMOCTb TOBapon
COI'JiaCHO ,ll;OI'OBOpy.
11. KoMnaHuR npoaaem moeapbt '-lepe3 1COMuccuoHepa. Ka1Cue 1Coabt aoJLJ/C1ibl ompaJ1Camb 6 pezucmpax no HJ{C n01cyname.nb, 1COMUmeHm U 1COMUCCU01iep? IloKyrraTeJib yKa3hlBaeT B KHHI'e IIOKynOK KO)]; 01. KoMHCCHOHep OTpamaeT B mypHaJie y-qeTa CG:eTOB-cPaKTYP KO)]; 04. 3TOT me KO)]; KOMHTeHT rrpHBO)l;HT B KHHI'e rrpo)l;am.
12. H3-3a oJCpyz.neHu.fl Mozym eo3HUJCHymb pacxoJ1CaeHuR MeJ1Cay pa3aeJLOM 3 u pa3aeJLoM 8 uJLu 9. Eyaym JLu u3-3a amozo cJLOJICHocmu co caa'-leii aeJCJLapaUiUU?
HeT, CJIOmHocTeli 6nITb He )l;OJimHo. Pas.u;eJII>I npHBO)l;.HTC.H )l;aHHbie KHHI'H
IIOKYIIOK H
H.HIOTC.H B py6JI.HX c KoneiiKaMH.
8 H 9, B KOTOphlx
KHHI'H
A pas)l;eJI 3 -
rrpo)l;am ,
sanoJI-
B py6JI.HX. B
aToM
39
Ha.rror11 H B3HOCbI 0TqeTHOCTb no H,D;C
HyJieByro ,1J,eKJiapau;1uo
HDIM orrepan;HHM. Ifa- sa 3Toro ,n;eiicTBHTeJinHo MOJKeT o6pasoBaTnCH
no H,[(C
He3HaqHTeJinHoe pacxom,n;eHHe B HToroB1>1x cyMMax pas,n;ena 3 H pas-
MOJK:HO C)J,aTh
,n;ena 8 (pas,n;ena 9). HarrpHMep, B rrpe,n;enax 10 py6 . Ho TaRasr pa3HH-
6e3 pa3,ll,e-
n;a HeKpHTH'IHa.
pas,n;ene HaJioroBaH 6asa H cyMMbI HaJiora ,n;eTaJIH3HpoBaHnI no pas-
JIOB 8 H 9
13. C~t0J1Cem JlU 1COMnal-tUR C 060C06Jtel-tl-tbt.MU no8pa38eJtel-tURMU c8amb 6 cocmaee 8e1CJtapau,uu no H/{C HeC1COJtb1CO 1CHUZ npo8aJJC u 1CHUZ noKyno1C? HeT, rrocTyIIHTn TaK He rroJI~HTCH. IIocTaHOBJiemre NQ 1137 rrpe,n;yCMaTpHBaeT, 'ITO KHHry rrpo,n;am H KHHry IIOKyrrOK HYJKHO BeCTH ITO KOMrraHHH B n;eJIOM. Ilo3TOMY C'leTa-<i;>aRTypnI, sapeI'HCTpHpOBaHHbie KaJK,ZJ;bIM o6oco6JieHHDIM rro,n;pas,u.enemrnM, HymHO BKJIIO'lHTb B O,ZJ;HY KHHry rrpo,n;am. AHanorH'lHO Ha,n;o c<i;>opMHpoBaTn e,u.HHyro KHHry rroRynoR. EcJIH rrpH 3TOM He rroJiy'lHTCH pacrroJIOJKHTb B KHHre rrpo,n;am H KHHre IIOKynoK C'leTa-cpaRTypnI B xpOHOJIOrH'IeCKOM rropsr,n;Re, TaKoe HapymeHHe Hecy1rt;eCTBeHHO.
14. Ka1Cue pa38eJtbt JanoJtHUmb 6 HyJteeou 8e1CJlapau,uu no H/{C? THTYJII>HbIH JIHCT H pas,n;en 1 (IIopsr,n;oR sarroJIHeHHH ,n;eKJiapart;HH, yTB. rrpHRa3oM <l>HC PoccHH OT 29 OKTH6psr 2014 r. N!! MMB-7-3/558).
15. HyJJCHO JlU caaeamb 8e1CJtapau,wo, eCJtU 1COMnal-tU.Jl, 1-ta ynpo1J-4el-t1Ce cocmaBJtRem C1lema-pa1Cmypbt 6e3 H/{C? HeT, He HYJKHO. 3anoJIHHTb ,n;eKJiapan;mo Tpe6yeTcsr, ecJIH KOMrraHHH Ha cnen;pemHMe BnI,n;ensreT B C'leTax-cpaRTypax CYMMY H,Il;C (rr. 5 CT. 173, II. 5 CT. 174 HK P<l>).
16. /{oJtJJCel-t Jtu 1CO.Muccuo7-tep Ha o61J-4eii cucme.Me 1Cpo.Me 8e1CJtapau,uu c8aeamb JJCypHaJt y1lema C1tem06-pa1Cmyp? HeT, He ,n;onmeH. KoMHCCHOHep Ha 061rt;eii cHcTeMe Hanoroo6nomeHHH BKJIIO'laeT ,n;aHHbie mypHana ~eTa C'leTOB-<i;>aKTYP B pas,n;eJibl 10 H 11 ,n;eRnapart;HH no H,Il;C (rr. 5.1 CT. 174 HK P<l>). C,n;aBaTn mypHaJI y'leTa C'leTOB-<i;>aKTYP B BH,ZJ;e OT,ZJ;eJibHOro ,ZJ;OKYMeHTa ,n;omKHbl TOJibKO rrocpe,n;HHKH Ha crren;peJKHMax, HarrpHMep, rrpHMeHHIOID;He yrrpo1rt;eHKy HJIH BMeHeHKy (rr. 5.2 CT. 174 HK P<l>) •
40
111HmepHem-mopzoenR cezooHR - 3mo yoo6HaR u e 6on&wuHcmee cny"laee e&1zooHaR an&mepHamuea 06&1&./H&IM Maza3uHaM. 111 ecnu HecKon&Ko nem HaJao MHozue noK}'namenu c HeooeepueM omHocunuc& Knpuo6pemeHu10 moeapoe 1.1epe3 uHmepHem, mo ceuL1ac ece 6on&we n10oeu omoa10m npeono"lmeHue noK}'nKaM UMeHHo e uHmepHem-Maza3uHax. Bee 6011bwe KOMnaH1111it np1113Haior JneKTPOHHYIO KOMMep1.1111io cospeMeHHOlil peanbHOCTblO pa3Bll1BalOl1.leroeR 61113Heea - e>t<eroAHbllil pocr pocc1111itcKoro pblHKa lllHTepHeT-TOproB/1111 COCTaB/lReT CBblWe 20%*, ..., :: nor peWlllTeJlbHblii1 CKa"'IOK np111HOCll1T BblfO,QY BCeM y1.1aCTHl/IKaM pblHKa. nor pc6111TCMI 4CHRT npCll!MYU4CCTBa OHnalitH-nOt<ynOK: )KOHOMllllO BpeMeHlll ..., epeAeTB, a TaK>t<e CB060AY Bbl6opa 1113 npaKTl/l"'leCKM HeorpaHlll"'leHHOfO accoprnMeHTa rosapos 111 yC11yr. AnR npe,Qnp111Rntlil >Ke 3TO e nepeyio 01.1epe,Qb HOBbllil KaHa11 pea111113a4111111, yee111111.1eH111e 1.1111C11a noreH1..1111anbHblX n0Kynare11elil 111 o6beMoB npo,Qa>t<, a r aK>t<e B03MO>t<HOCTb onrnMM3HposaTb 1113,Qep>t<Klll. TaK 111n111 HHaYe, 11io6olil 111HrepHer-eeps11te era11K111saercR c opraH1113a4111elil np111eMa nnare>t<elil. CospeMeHHoe pa3e111r111e y,QaneHHblX cnoco6oe on11arb1 orKpb1eaer 60/lbWl/le B03MO>t<HOCTlll TOproBblM npe,Qnp111RTlllRM. V1HTepHeT-3KBaiilp111Hr - 3TO yenyra, KOTOpaR n03BOl1ReT nplllHl/IMaTb K onnare 6aHKOBeK111e KapTbl B lllHTepHeT-Mara31/1He 11111111 Ha nnare>KHOM eeps111ee. E,Q111HerseHHoe orn1111.1111e npo4ecca on11arb1 or rpaAM4HOHHolit noKynK111 B Mara3111He - 3TO cnoco6 BBO,Qa peKBlll3111TOB 6aHKOBCKOlil KapTbl ,Qep>t<aTenR: ,QaHHble 880,QRTCR caMlllM Bna,Qellbl..leM Ha ene4111a11bHO 3all41111!4eHHolil nnaTe>KHolil CTpaH1111..1e. 6HeApeH111e JKBalilp111Hra ynpoll.laer npo1.4ecc on11arb1, no3so11ReT nplllHHMaTb n11are>1<111 no 6aHKOBCKlllM KapTaM B KpyrnoeyTO"'IHOM pe>t<lllMe, cnoco6creyer np111e11e1.1eH11110 HOBblX K11111eHroe - ,Qep>t<are11elit 6aHKOBCKll1X KapT Ill npeJ\OCTaB/lReT B03MO>KHOCTb yse111111.1ll!Tb cpe,QH111iil 1.1eK noKynKll! 3a e'leT roro, YTO not<ynKa npOlllCXO,QlllT B KOM<i>OPTHblX ,QllR KJll/leHTa ycnOBll!RX, nplll KOTOpblX CBe,QeHbl K MlllHlllMYMY pa3,Qpa>t<al01!411!e <l>aKropb1, cnoco6Hb1e npepsarb noce1!4eH1o1e Mara31o1Ha. KpoMe roro, 3a c'leT 06ecne1.1eH111R y,Qo6Horo 111 coepeMeHHoro cnoco6a onnaTbl noKynoK 11111111 yc11yr nORBnReTeR B03MO>KHOCTb nOBblClllTb HMlll,Q>K KOMnaHl/IH Ill nORJlbHOeTb l/IMelOll.llllXCR K/ll/leHTOB. OnpaBAaHHblM Bb16op
lfro6b1 no11y'l111Tb see ,QOCTynHb1e npe111My1!4ecrsa 3a eYeT JKBalilp1o1Hra, pean1113a4111io oH11aiiiH-onnar cro111r ,QosepHTb Ha,Qe>t<HOMY H onblTHOMY napTHepy. C6ep6aHK npe,QOCTaBJ1ReT cepBlllC HHTepHeT-31<Baiilp111Hra e 2010 ro,Qa, no3eonRR npoeo,Q"1Tb onnary roeapoe 111 yC11yr KaK Ha calitre KoMnaH1o11o1 K11111eHTa, TaK 1o1 e ero M06HllbHOM np111110>1<eH111H. Cne4111an111craM111 6aHKa pa3pa6oraH y.no6Hbllil lllHTep<J>e!Ae, no3sonR10l1.lMlil no,QK1110YHTb MHTepHeT-3KBalitpHHr 6blCTpo H npoero.
noBblWeHHaR 6e3onaeHOCTb npoBe,QeHHR nnare>t<elit 06ecne1.1111saeTCR MCnOJ1b30BaHMeM 3al1.llllUleHHOfO nporo1<011a asrop1113a4111H nollb30Barenelil, 30-Secure Verified by Visa• H MasterCard Secure Code•, ~TO n03eo11ReT lllCKlllO~lllTb B03MO>t<Hble pHCKlll MOWeHHH"'leCTBa. AnR KllHCHTOB KOMnaH1111it, n0/1b3YIOU4HXeR ycnyraMl/I lllHrepHeT-)KBalilpHHra or C6ep6aHKa, eo3,QaHbl noHRTHble H YA06Hb1e nnare>KHble cpopMbl. 6aHK ocyll.lecTBnReT Kpyrnocyro1.1Hy10 KOtKYllbTa41o10HHYIO H TeXHH"'leCKYIO noA,Qep>KKY CBOHX napTHepos, noMOraR lllCK/ll04"1Tb 3aTPYAHeHl/IR np111 coeepweHHlll onnaTbl. npH nOAKlll04eHHH ye11yr111 "1HTepHeT-3KBalilpHHf3 s C6ep6aHKe nepcoHanbHb1iit MeHe.Q>Kep npeAocras111r HeYepnblBalOll.lYIO lllH<i>OpMa41o110 06 ycnyre, npeAflO)l(l/IT lllH,QlllBlll,QYanbHble ycnos111R 111 conposo>K,[\eH1o1e ,Qorosopa. AnR pacnpocrpaHeHHblX CMS (c1o1creM ynpaeneHlllR calilroM) C6ep6aHK npe,Qnaraer Hec1<011bKO eapHaHroe roTOBblX n11are>KHblX MOAy11elil. AnR BHe,QpeH111R 3KBalAPHHra B YHHKaJlbHble HHTepHeT-peeypCbl, rpe6y101!4He no11Ho4eHHOiit 111Hrerpa1.4H111, MO>t<eT norpe6osaTbCR 60/lbWe BpeMeHll!. npeAf!araeMble peWeHlllR npopa6aTblBalOTCR co ecex cropoH, ennoTb AO 111cno11bJOBaHHR ,Q"13aHHa ca1itra KOMnaHH"1 Af!R CTlllJ11/13a4H111 crpaHHl.lbl BBO,Qa ,QaHHblX. 6M:JHt!C 6 H rpaHM4
CoepeMeHHble norpe6HTeJ111! nepecraior npoeo,QHTb rpaH1114y Me)l(,C\y Tp3,QH41110HHblMlll Ill OH11alilH-Mara3111HaMH. V1M Ba)l(Ha B03MO>KHOeTb eosepwaTb not<ynKH TaK, KaK YA06HO B AaHHblH MOMeHT, Ill c 111cnO/lblOBaH111eM ,QOcrynHoro 111HcrpyMeHTa, 111HrepHer-calitra HnH Mo611111bHoro npH110>t<eH"1R Ha CMapr<f>oHe. no3TOMY opraHHlal.1111111, 3a111HrepecoeaHHolit e pa3e111T111111 6111JHeca e Cern, TaK Ba>t<HO o6ecne4HTb eso1o1x Klll/leHTOB 803MO>KHOCTblO paeYeTOB 6aHKOBeKOlil Kaproiil. He3aBHel/IMO OT palMepos npe,Qnp111RTHR ene1.1111an111CTb1 C6ep6aHKa npe,Qno>t<aT npocrolit 111 YA06Hb11i1 cnoco6 on11arb1 rosapos 1o1 ycnyr, no,QXO,QRU4111iil no,Q cne41o1<J>1o11<y KOHKpernoro 61113Heca. V1cnonblOBaH111e lllHTepHeT-3KBalilpHHra or C6ep6aHKa no3BOnRer npoBO,QlllTb pae~eTbl 3a OAlllH ,QeHb. n1o11.1Hb1iil Ka6111Her ,Qaer no11Hoe ynpas11eH111e onepa4111RMlll KJllileHTOB Mara31/1Ha, no,Qp06HylO CTaTHCTMYeCt<ylO 111H<l>opMa4111io H aHa111113 eosepweHHblX rpaH3aK4111iil. • CmomucmuKa uHmepHem-moplosnu 8 cmpaHax MUpa: OCHOBHble meHiJeHt(UU u n0Ka1amenu (asmop E1<amepw1a 51>1pKosa), hrtp://npoa3iJ.p¢/ an alysis/ 16849-statis tika-intepne t-topgovli-vstpanah-mipa-osnovnye-tenden tsil-i-pokazateli.html
3oRBKY Ho ycnyly JKaoupuHlo Bw Mo)f(eme ocmosumb Ha coume 60H1ea www.sb~rbank.ru noopo6Hyl0 UHcPOPMOt(UIO 06 yc.nyle 3K80UPUHZO Bbl MO.>Keme no11ywm1> 8 omiJe/leHUll.)( 6aHKO, 06C11y.>KU80IOU(UX 10puiJU'ltCKUX ITU({ u UHiJusuiJyanbHb/X npeiJnpuHUMameneri, Wlu Ha caume 6aHKa www.sberbank.ru, unu no 311eKmpoHHOu no'lme e-commerce@sberbank.ru. Yc.nOBUR (jeucmsumenbHbl C 0 1.04.1015 Z. oO MOMeHma ux UJMeHeHuR WIU ymo'IHeHuR. "1JMeHeHue yC/losuti npou1soiJumCA 6aHKOM s oiJHocmopoHHeM nopRiJKe. "1HcPOpMC1l4UR, npeiJcmas11eHHOR 8 (joHHOM Momepuane, He RBllRtmCA nyMU'IHOU oq,epmou. OAO cC6tp6aHK Poccuu• ftHt pan•HaR nut.ft.HJUR 6aHKa Poccuu Nl 1481 om 08.08.lO 1l . PtmaMa
CliEPliAHI<
HaJiorH H B3HOCbI MeTo,n;oJiorHH yqeTa
KaK ceiiqac Ha rrpaKTHKe yqnT1>1BaroT pacxo~1>1 6y~ym;Hx rrepHO~OB
Bee caMoe uamuoe
0
0
ByxranTepcKHe nporpaMMLI MHOrHe KOJIJierH CIIHCLIBalOT IIOCTeneHHO
KaJK,n;a.s IIHTaH KOMIIaHHH pacnpe,n;en.seT nepexo,n;.sm;ne OTnyCKHLie MeJK.u;y Mec.sn;aMH
8TO 6esorracHo. Ho eCTb 6oJiee Bbiro;::i;HhIH
Xon1 B 6yx~eTe 3TO yjKe ;::i;aBHO CTaJIO
BapFiaHT >43
JIHIIIHHM >48
•
0
Jlnn;eH3HH H cepTH<l>HKaTLI MHOrHe OTHOC.HT K pacxo,n;aM 6y.u;ym;nx nepno,n;oe
Konnern cnncL1Ba10T peKJiaMHLie ponHKH no- pa3HOMy: eµ;HHOBpeMeHHO H IIOCTeneHHO
HHor;::i;a 3TO coBceM He orrpaB;::i;aHo
Kor;::i;a rrpaBbI O,ll;HH, a Kor;::i;a -
H MOjKHO CIIHCaTb 6bICTpee - >45
;::i;pyrHe - >49
HeKOTOpLie cnncL1earoT Me,ll;CTpaxOBKH e,z:i;HHOBpeMeHHO B o6onx yqeTax YsHaliTe , rroqeMy 3TO pHcKoBaHHO - H7
• I ••• : ,•• o '
... 6yAeT npo~e, ecmt B 6yxramepcKoM 11 HanorosoM y4eTe Bbl 6yAeTe OAl1H3KOBO np113HasaTb paCXOAbl Ha nporpaMMbl 11 ,ll,MC.
42
Ilponmo y.m.e qeTI>Ipe roll;a c Tex rrop, KaK pacXOfl;bI 6yll;yrn;Hx rrepHOAOB Hc11e3JIH H3 6yxranTepcKoro 6anaHca H IIono.m.eHHH no BelJ;eHHIO 6yxranTepcKoro yqeTa H 6yxranTepcKoli oT11eTHOCTH (yTB. rrpHKa3oM MHHqmHa PoccHH OT 29 HIOJIH 1998 r . N2 34H). IlpHKa3 MHHqrnHa Poccmf OT 24 ll;eKa6pH 2010 r. N2 186H, KOTOpbIR BHec 3TH H3MeHeHHH, TOrlJ;a rropoll;HJI MHoro crropoB. ByxranTepnI BOJIHOBaJIHCb, KaK .m.e 6nITb c pacxoAaMH, KOTOphle BCerll;a rrpOBOfl;HJIHCb 11epe3 c11eT 97' -
6yxraJITepCKHMH
rrporpaMMaMH, ,II;MC, nmi;eH3HHMH. Ce:B:11ac, KOrlJ;a crropnI Ha aTOT c11eT BpOlJ;e 6nI YTHXJIH, Mbl peIIIHJIH BblHCHHTb, KaK .m.e KOMIIaHHH pemHJIH B HTore BeCTH Y1:JeT IIOll;06HbIX paCXOll;OB. B CTaTbe Bbl Halill;eTe pe3yJibTaTbl Hamero orrpoca, a TaK.m.e COBeThl ITO 6e30IIaCHOMY yqeTy 6nIBIIIHX pacxoll;OB 6yll;yrn;ero rrepHolJ;a.
ByxraJITepcKHe nporpaMMLI Bonnme rronoBHHbI BamHx KOJIJier H B 6yxranTepcKoM, H B HanoroBoM Y1:JeTe OTpa.m.aIOT CTaHlJ;apTHbie rrporpaMMbl THIIa IIporpaMMbl rnaB6yx H lC KaK paCXOlJ;bl 6yll;yrn;Hx rrepHOll;OB. 8TO caMbIR 6e30IIaCHhlR BapHaHT, H BOT IIO"IeMy. IloKyrraH THIIOBYIO THpa.11rnpyeMy10 6yxraJITepcKyIO rrporpaMMY' KOMrramm 3aKnroqaeT nmi;eH3HOHHbIR lJ;OroBop. B paMKax aToro lJ;Oro-
KaK Bbl Y4MTb1sae1e 6yxramepcKyio nporpaMMY (nporpaMMa rnas6yx, 1C MT. n.)?
BOpa K opraHH3aIJ;HH rrepeXOlJ;HT HeHCKJIIQqHTeJibHOe rrpaBO IIOJib30-
60% KaK pacxop,b1
BaHHH rrporpaMMOR (CT. 1235, IIOll;II. 1 II. 1 CT. 1236 rK P<l>). CYMMY,
6y.o.yll.IMX nepHOP,08
KOTopyro KOMIIaHHH 3aIIJiaTHJia 3a TaKyIO rrporpaMMy, Hall;O OTpa3HTb Ha 3a6anaHCOBOM c11eTe . HarrpHMep, Ha cqeTe 012 «HeMaTepHaJII>Hbie
30% EAHHoapeMeHHO
aKTHBhl, IIOJiyqeHHhle B IIOJib30BaHHe ITO JIHIJ;eH3HOHHOMY ll;OrOBOpy» (a63. 1 rr. 39 IIBY 14/ 2007). Ha 6anaHce pa30BbIR rrnaTe.m. 3a rrporpaMMY Hy.m.Ho OTHeCTH K pacXOAaM 6yll;yrn;Hx rrepHOll;OB, a 3aTeM CIIHCbIBaTb B TeqeHHe cpoKa ll;eRCTBHH lJ;OrOBOpa (a63. 2 II. 39 IIBY 14'2007). rpa.m.ll;aHCKHR KOlJ;eKC P<l> rrpelJ;yCMaTpHBaeT, 'ITO eCJIH cpoK, Ha KOTOphlR rrpell;OCTaBJIHeTCH rrpaBO IIOJib30BaHHH rrporpaMMOR, B ll;OrOBOpe He ycTaHOBJieH, OH C"IHTaeTCH 3aKJIIO"IeHHbIM Ha IIHTb JieT (rr. 4 CT. 1235 rK P<l>). KoMrraHHH He o6H3aHa pyKOBOACTBOBaTI>CH aToli HOpMoli. IIoaToMy Mo.m.Ho ycTaHOBHTb
-0
6% KaK HeMa1ep1-1allbHblH aKTHB -0
4% B 6yxy4er e cpa3y, B HallOrOBOM noc1eneHHO Onpoc Ha cai1te glavbukh.ru
B rrpHKa3e pyKOBOAHTeJIH H ll;pyro:B: rrepHOA cm1caHHH pacxoll;OB Ha rrporpaMMy. HarrpHMep, B3HTb cpoK, B TeqeHHe KOToporo KOMrraHHH rrnaHHpyeT HCIIOJib30BaTb ee B CBOeli ll;eHTeJibHOCTH. Ho eCJIH OpHeHTHpOBaTbCH Ha IIHTHJieTHHR cpoK, 3TO rapaHTHpOBaHHO 1:rn6aBHT OT JllllliHHX BOIIpOCOB HaJiorOBHKOB H ayll;HTOpOB.
43
Ha.rror11 H B3HOCbI MeTop;oJiormI yqeTa
npHMep 1. KaK B 6yxy~eTe OTpa3HTb THnoeyio 6yxramepCKYIO nporpaMMY
KoMnaH1-u:1 15 anpe11.s:1 2015 roAa np1-106pe11a AHCK c 6yxramepcKol:i npoJieT -
rpaMMOH. CTOHMOCTb nporpaMMbl -
60 000 py6. B AOrosope He CKa3aHO
cpoK ,IJ;JUI crrn:-
0 cpoKe, B Te4eHHe KOTOporo KOMnaHH.s:I Bnpase HCnOJlb30BaTb nporpaMMy. KoMnaHH.s:I pew1-111a noi:irn 6e3onacHblM nyreM H ycraHOBHJla 3TOT cpoK pas-
caHH.H THTiono:H:
HblM n.s:iTH roAaM. 5yxramep CAe11a11 CJleAytOW,He npOBOAKH.
6e30TiaCHI.rM
nporpaMMbI B Ha.TIOrOBOM
yqeTe (IlporpaMMa I'.rran6yx, lC MT. IT.)
15 anpe11.s:1 2015 roAa: ,D,E5ET 012
60000P
CTOl-iMOCTb HeHCKJltOYl-1TeflbHblX npas Ha nporpaMMY orpa>t<eHa 3a 6anaHCOM;
,D,E5ET 97 KPE,D,IH 60 '--
60000P
3aTpaTbl Ha np1-106pereH1-1e orpa>t<eHbl s cocrase pacxoAOB 6YAYLUHX nepHOAOB;
,D,E5ET 60 KPE,D,IH 51
60000P
nepey1-1cneHb1 npasoo6naAarent0 AeHbrH 3a nporpaMMy.
,D,E5ET 26 KPE,D,IH 97
1000P
cn1-1caHa YaCTb pacXOAOB 6yAYLUHX nepHOAOB.
IlpH pac"IeTe HaJiora Ha rrpH6bIJih KOMIIaHHSI BrrpaBe OTHeCTH CTOHMOCTb HeHCKJIIO"IHTeJlbHblX rrpaB Ha rrporpaMMY K rrpO"IHM pacxo,ri;aM (rro,zi;rr. 26 rr. 1 CT. 264 HK P<t>). BesorracHee crr1rcaTb pacxo,ri;hl rrporropu;irnHaJibHO cpoKy ,n;eHCTBHSI ,zi;oroBopa. HMeHHO TaK COBeTyroT IIOCTyrraTb "<IHHOBHHim (IIHCbMO MHH<):>HHa PoccHH OT 18 MapTa 2014 r. M 03-03-06/ 1/11743).
ECJIH cpoKa B ,n;oroBope HeT, TO MOJKHO orrpe,zi;eJIHTb ero caMOCTO.HTeJlbHO B rrpHKase ,ri;HpeKTopa. K rrpHMepy, rrpHH.HTb paBHbIM II.HTH ro,ri;aM (rrHCbMO MHH<):>HHa PoccHH OT 23 arrpeJI.H 2013 r. M 03-03-06/1/14039). TpeTb KOJIJier, cy,ri;H no orrpocy, B HaJioroBOM y-qeTe crrHcbrnaroT CTOHMOCTb rrporpaMM e,n;HHOBpeMeHHO. Mb1 C'IHTaeM, "ITO saKOH rrosBOJI.HeT TaK rrocTyrrHTb. Be,n;b B HaJioroBoM Ko,ri;eKce P<t> HeT Tpe6oBaHHSI o paBHOMepHOM rrpH3HaHHH pacxo,ri;OB Ha rrp1ro6peTeHHe HeHCKJIIO"IHTeJibHOro rrpaBa IIOJib30BaHH.H rrporpaMMOH. Ho ecTb pHCK, 'ITO ,zi;oKasaTb 3TO y,n;acTC.H TOJlbKO B cy,zi;e (rrocTaHOBJieHH.H <t>AC MocKOBCKoro oKpyra OT 28 ,n;eKa6p.H 2010 r . •M KA-A40'15824-10, OT 1ceHTSI6p.H2011 r. N2 KA-A40'9214-11) . IIpaB,n;a, HHor,zi;a KOMrraHH.H MOJKeT 6es pHCKa e,ri;HHOBpeMeHHO CIIHCblBaTb paCXO,D;bl Ha rrporpaMMY H B 6yxraJITepCKOM, H B HaJIOrOBOM y-qeTe. 3To B03MOJKHO, eCJIH ,zi;oroBop rrpe,zi;ycMaTp1rnaeT He e,ri;HHOBpeMeHHbIH pa30BblH IIJiaTeJK, a rrepHO,D;H"!eCKyro, HaIIpHMep eJKeMeCSI"!Hyro,
44
ormaTy rrporpaMMhI. Tor,D;a B Mec.a:u;e rrepe"IHCJieHHH ,D;eHer sa rrporpaMMY )l,eJia:ihe rrpoBO)l,Irn:
,ll.E5ET 26 KPE,ll.li1T 60
_J
Ha41KneH nepHOAH4eCKHH nnare>K 3a nonb30BaHHe nporpaMMoi1;
,ll.E5ET 60 KPE,ll.li1T 51
J
nepe41KneHb1 AeHbrH npasoo6naAarent0. HarnJIHCh 11 KOJIJier11, KOTOpnie coo6ID;HJIH, "ITO Y"IHThIBaIOT 6yxraJITepcKyro rrporpaMMY KaK HeMaTepHaJibHhlH aKTHB. To eCTb CIIHCbIBaIOT ee CTOHMOCTb "Iepe3 aMOpTH3aD;HIO. IIocTyrraTb TaK Heo6XO)l,HMO B TOM cJiy-qae, ecJIH K opraHH3aD;HH rrepexo,D;HT HCKJIIO"IHTeJlbHhie rrpaBa Ha rrporpaMM}'. TaK 6nrnaeT, KOI')l,a KOMIIaHHH rrp1106peTaeT He CTaH,D;apTHyIO, a YHHKaJibHyIO rrporpaMMy, KOTOpyro paspa60T"IHKH ,D;eJiaIOT no crreu;HaJibHOMY 3aKa3y H IIOJib30BaThCH KOTOpoli 6y,D;eT TOJibKO caM 3aKa3"IHK.
CepTH<l>HKaT1>1 H JIHD;eH3HH BoJihIIIHHCTBO BamHX KOJIJier H B 6yxraJITepcKOM, 11 B HaJioroBOM y-qe-
KaK Bbl y•onb1-
Te Y"IHTbIBaIOT CTOHMOCTb JIHD;eH3HH H cepTH<l>HKaTOB KaK paCXO)J;bI
saeTe mn.ieH3MM
6y.ri;yID;HX rrep110,ri;oB. B HeKOTOpbIX cJiy-qa.ax 3TO .ri;elicTBHTeJihHO caMhIH
M cepn1«J>MKaTb1?
pau;HoHaJibHbill IIO)J;XO)l,. Ho 6nIBaIOT CHTyan;HH, KOI',D;a KOMIIaHHH MOJKeT 6e3 BCHKOI'O pHCKa CIIHCaTb JIHD;eH3HH H cepTH<i>HKaTbI e,ri;HHOBpeMeHHO.
71% KaK pacXOAbl
Pacrrpe,ri;eJI.a.a: rro.ri;o6Hbrn pacxo.ri;1>1 Ha rrep110.ri; .ri;elicTBHH JIHD;eH3HH
6YAYL1.\11X nepHOAOB
HJIH cepTH<l>HKaTa, KOMIIaHHH PYKOBO)J;CTBYIOTCH rrpaBHJIOM 113 IIYHKTa 19 IIBY 10/99. 0Ho rJiaCHT: ecm1 pacxo)J;b1 o6ycJIOBJIHBaIOT IIOJIY"Iemrn )J;OXO)l,OB B Te"IeHHe HeCKOJibKHX OT'IeTHbIX rrepHO)l,OB H rrpH 3TOM HeB03MOJKHO 'IeTKO orrpe,ri;eJIHTb CBH3b Mem,D;y 3THMH pacxo,ri;aMH H )J;OXO)J;aMH HJIH orrpe,D;eJIHTb ee MOJKHO TOJihKO KOCBeHHhIM rryTeM, TaKHe paCXO)J;bI Ha,ri;o pacrrpe,D;eJIHTb Mem.ri;y 3THMH oT'IeTHhIMH rrepno,ri;aMH. EcTb H pa3'bHCHeHHH MnmpHHa, H3 KOTOpbIX CJie.ri;yeT, 'ITO 3aTpaTbl, OTHOCHID;HeCH K CJie,D;yrom;HM
----0
25% EAHHospeMeHHO -0
4% B 6yxramepCKOM y4e1e cpa3y, B HanorosoM nocreneHHO
OT"IeTHbIM rrep110,ri;aM, B 6aJiaHce Ha,ri;o OTpamaTb KaK paCXO)l,bI 6y,ri;ylll;HX rrepHO)l,OB H CIIHChIBaTb B Te'IeHHe cpoKa , K KOTOPOMY 3TH paCXO)J;bl OTHOCHTCH (rrHCbMO M11H<l>HHa PoccHH OT 12 HHBap.a: 2012 r . .N'!l 07-02-06/5).
Onpoc Ha cai11e glavbukh.ru
npHMep 2. KaK B 6yxy'4eTe orpa3HTb paCXOAbl Ha cepTH<l>HKa ... HIO npOAYK ... HH OpraH113a411f! no11y41111a ceprncp11KaT cooTBeTCTBHfl Ha OAHH H3 BHAOB npoAyK41111 cpoKOM Ha nf!Tb 11eT. PacxOAbl Ha ceprnqrnKa411t0 cocrns11111-1
45
Ha.rror11 H B3HOCbI MeTop;oJiormI yqeTa
rocIIOIIIJIMffY 3a JIHIJ;eH3MIO yqHTbIBaIOT e,JJ;HHOBpeMeHHO
69 000 py6. B HHX BXOAf!T CTOHMOCTb yc11yr no npoBeAeHHIO ceprncpHKa41-11-1 - 59 000 py6. (s TOM 41-1c11e HAC - 9000 py6.) 1-1 ce6ecro1-1Mocrb 3K3eMnllflpa rOTOBOH npOAYK4"1"1 - 10 000 py6. (noc11e HCnblTaHHH CTaJI HenpHrDAeH K HCnOJlb30BaHHIO).
B y4erHoi:1 no111-1rnKe opraHH3a41-11-1 ycraHos11eHo, 4TO pacxOAbl Ha ceprncp1-1Ka41-110 oHa Y4HTb1saer KaK pacxOAbl 6yAyw.1-1x nepHOAOB, 1-1 no3TOMY 6b1111-1 CAe!laHbl CJleAylOw,He npoBOAKH: AE6ET 97 KPEA"1T 43
10000P J
cm1CaHa CTOl1MOCTb npOAYKl..ll111, nepeAaHHOH AflR npoBeAeHl1R ceprncjJ11KaL11111; ,---
AE6ET 97 KPEA"1T 60
50000P
y•ffeHbl Bcocraae paCXOAOB 6yAyll.ll1X nep110AOB 3aTpaTbl, CBR3aHHb1e c nonyYeH11eM ceprncjJ11Kara; AE6ET 19 KPEA"1T 60
9000P ;
y4reH BXOAHOH H,IJ,C; AE6ET 60 KPEA"1T 51
59000P
onnaYeHa crn11MOCTb ycnyr no ceprncjJ11KaL11111; AE6ET 68 cy6c4eT «Pac4eTbl no HAC» KPEA"1T 19
9000P
BXOAHOH H,IJ,C np11HRT K Bbl4ery.
3areM pasHoMepHo s re4eHHe cpoKa Aei:icrBHfl 111-14eH3HH 1-1111-1 ceprncp1-1Kara: AE6ET 20 (26)
KPEA"1T 97
1000P .)
3aTpaTbl Ha ceprncjJ11KaT OTHeCeHbl B COCTaB paCXOAOB.
Komien1 B KaJK.n;o:H: 'leTBepToli orrpomeHHoli opramrnau;1m B 6yxy'leTe CIIliCbIBaIOT paCXO,D;bI Ha Jmu;eH3lipOBaHRe li cepTR<l>RKau;RIO e.n;:m rnBpeMeHHO. MbI C'IRTaeM, 'ITO B 3TOM HeT HapymeHRH. I'JiaBHoe 3aKpeIIRTb rro,n;o6Hoe rrpaBRJIO B y'leTHOH rroJIRTRKe (rr. 7 IIBY 1/2008). Be,n;h B 3aKOHO,D;aTeJibCTBe 0 6yx.Y'leTe HeT rrpHMOH HOpMhl, KOTOpaH OTHOCRJia 6bI CTOliMOCTb JIRD;eH3liH li cepTR<l>RKaTOB K pacxo,n;aM 6y,n;yiu;Hx rrepMO,D;OB. IlpOBO,ll;Ka ,D;JIH e,n;RHOBpeMeHHOro CIIHCaHHH CJie,n;yrom;aa: AE6ET 20 (26, 44) KPEA"1T 60
J
y•-neHbl pacxOAbl Ha nony4eH11e n11L1eH31111 (ceprncjJ11Kara).
IlpR pac'leTe HaJiora Ha rrpH6hIJib pacxo.n;hI Ha cepTmpHKau;Rro rrpoAYKD;RR 6e3orracHee BKJIIO'laTh B rrpo'IHe pacxo.n;hI paBHOMepHo B Te'leHHe cpoKa, Ha KOTOpbIH BbI,D;aH cepTH<l>RKaT. Be,n;b Ha 3TOM HaCTaHBaIOT
46
'lllHOBHllKll (no.n;n. 2 n. 1 CT. 264, n. 1 CT. 272 HK P<I>, n11chMO M11Hcl>11Ha Poccmr OT 18 MapTa 2013 r. N!! 03-03-06/1/8186). TaKHM me o6pasoM 6esonacHee Y'IeCTh pacxo,n;hI Ha np1106peTeHHe Jrn:a;eHs11:M: (n11cbMO M11Hcl>HHa Pocc1111 OT 12 aBrycTa 2011 r. M 03-03-06/11481). I1cKJI10'leH11e -
ymra-
'leHHa.a np11 ocl>opMJieH1111 Jrn:a;eH3HH rocnoIIIJillHa. Ee MOJKHO 6es p11cKa Y'IeCTh e,ZJ;HHOBpeMeHHO (no,n;n. 1 n. 1 CT. 264, no.n;n. 1 n. 7 CT. 272 HK P<I>). KpoMe Toro, e,n;11HoBpeMeHHO MOJKHO cn11caTb pacxo.n;hr Ha np1106peTeH11e 6eccpo'IHOH n11:a;eHs1111. 3To KacaeTc.a KaK CYMMbI noIIIJillHhI, ynna'l11BaeMoii 3a BbI,ZJ;a'ly mn::i;eH3HH, TaK II pacxo.n;oB Ha OilJiaTY KOHCYJibTa:a;l'IOHHhlX, llHcPOpMa:a;110HHhIX II llHbIX ycnyr, CBH3aHHbIX c ee nOJIY'IeHlleM (nllCbMa M11HcPl'IHa Pocc11l'I OT 12 anpen.a 2013 r. N!! 03-03-06/1/12248, <I>HC Pocc1111 OT 28 .n;eKa6p.a 2011 r. M E,II;-4-3/22400).
Pacxo,IJ;1>1 Ha ,II;MC Ilo'ITll nOJIOBllHa Bam11x KOJIJier II B HaJiorOBOM, II B 6yxraJITepCKOM yqe-
KaK Bbl Y4MTb1-
Te OTpamaIOT CTOllMOCTb .n;o6pOBOJibHOI'O Me,ZJ;l'IQl'IHCKOro CTpaxoBaHllH KaK
sae1e pacxoAbl
paCXO,ZJ;bI 6y,n;yn::i;HX nep110.n;oa. Ilp11 pactieTe Hanora Ha npli6hIJib TaKOH
Ha AMC?
no.n;xo.n; o6ocHOBaH, TaK KaK llCKJIIO"'laeT p11CK cnopa c npoBepHIO:r:u;llMlL
A BOT B 6yxY'leTe B03MOJKHhI aap11aHThI. B 6yxy"tJeTe nepeq11cneHl'Ie e,n;l'IHOBpeMeHHOH CTpaxoao:B: npeM1111 Mom-
49% KaK pacxo.Qbl 6y.Qy11.111x nepHO,QOB
HO C"'ll'ITaTh npe.n;onnaToli sa 6y.n;y:r:u;l'Ie CTpaxoahre ycnyr11. YKasaHHa.a npe.n;onJiaTa np11sHaeTCH pacxo,n;oM opramrna:u;1111 no Mepe noTpe6JieH11.H
27% E,D,HHoape-
cTpaxoBbIX ycnyr, TO ecTb 11cTe'leHl'I.H nep110.n;a cTpaxoBaHl'IH. TaKoe MHe-
MeHHO
Hlle 11snomeHo, B 'laCTHOCTll, B ToJIKOBaH1111 P112 «YtiacT11e opraH11sa-
- - -o
:u;11H: B .n;oroBopax cTpaxoBamr.a B Ka'leCTBe cTpaxoBaTene:B:» (yTBepm,n;eHo
19% KaK Bb1.QaHHb1e aaaHCbl
KoM11TeToM no TOJIKOBaHllHM 30 llIOH.H 2011 ro.n;a). ,II;anee, no Mepe BbIITOJIHeHll.H CTpaXOBOH KOMnaH11e:B: CBOllX 06.asaHHOCTeH, KOMnaHll.H-CTpaxoBaTeJib emeMeCH'IHO 6y,n;eT BKJIIO'laTb aBaHc B pacxo.n;nr. TaKoli no.n;xo.n; cnpaBe.n;n11B B CJIY'Iae, Kor.n;a np11 .n;ocpo"'IHOM pacTopmeHl'Ill .n;oroBopa
-0
5% B 6yxy4eTe cpa3y, B HanorOBOM nocTeneHHO
COOTBeTCTByro:r:u;yro 'laCTb e,n;llHOBpeMeHHO ynJia'leHHOH CTpaXOBOH npeMllll MOJKHO BepHyTh. EmeMeCH'IHYIO cyMMY cn11caH11.a MOJKHO onpe.n;en11Tb nponop:u;110HaJII>HO
Onpoc Ha caHTe glavbukh.ru
KOJill'leCTBY KaJieH,n;apHbIX ,ZJ;HeH ,n;eHCTBH.H .n;oroaopa B TeKy:r:u;eM Mecx:u;e (n. 5, 8 IIBY 10'99). A npoao.n;K11 TaK11e: AE5ET 76 cy6c4eT «Pac4eTbl no HMy11.1ecTBeHHOMY H nH4HOMY cTpaxoaaHHIO» KPEAl-1T 51 nepeYHcneHa CTpaxoBU(HKY npeAonnara 3a ycnyrn AMC;
47
Ha.rror11 H B3HOCbI MeTop;oJiormI yqeTa
AE5ET 20 (23, 25, 26, 44) KPEAl-1T 76 cy6c4er «Pac4eTbl no HMy~ecreeHHOMY H /1H4HOMY crpaxoeaHHIO» cnHCaHbl pacXOAbl Ha CTpaxoeaHHe, npHXOARll\HeCR Ha TeKyll\HH MeCRl..I AeHCTBHR AOroeopa.
KaK rroKa3aJI Ham orrpoc, TaKHM crroco6oM ;nJHTnrnaeT pacxo,n;n1 Ha ,ll;MC Kam,n;a.a II.HTa.H KOMIIaHH.ff. B ,n;oroBope CTpaxoBamm MOmeT OTCYTCTBOBaTb orOBOpKa 0 B03BpaTe qacTH cTpaxoBoli rrpeMHH rrp11 ero ,n;ocpoqJIOM pacTopmeHHH. B 3TOM cnyqae orrnaTa ,ZJ;MC yme He .HBJI.HeTc.a aBaHcoM. Y"tJeCTb ee MomHo o,n;HHM H3 ,n;Byx ,n;pyr11x crroco6oB. IlepBbIH -
Ka:K pacxo.z:i;n1 6y,n;~HX rrep11op;oB. ApryMeHTHpOBaTb 3TOT
rrop;xop; MOmHO rrpaBHJIOM, KOTOpoe MbI yme yrrOMliHaJrn: KOr,n;a pacxo,n;hl o6ycJIOBJiliBaIOT rro.rry-qeHHe p;oxop;oB B TeqeHHe HeCKOJibKliX OTtieTHbIX rrepHO,lJ;OB li CB.ff3b Mem.z:i;y HHMli orrpe,n;eJI.HeTC.H KOCBeHHbIM rryTeM, TO pacxo,lJ;hl ,n;onmHDI 6nITb o6ocHoBaHHO pacrrpe,n;eneHnI (rr. 19IIBY10/99). Crr11cn1BaTn pacxo,n;hl MOmHO rrporropu;HOHaJibHO KOJilf'leCTBY KaJieH,n;apHbIX AHeli. BTopo:H B03MOmHbIH crroco6 -
y-qecTb cTpa:xoBKY ep;HHOBpeMeHHO.
TaKoli rro,n;xo,n; OTBe"tJaeT rrp11Hu;11rry ocMoTpHTeJinHOCTH (rr. 6 IIBY 1/2008). Ero cyTn B 6onnrne:H: roTOBHOCTH K rrpH3HaHHIO pacxo,n;oB 11 o6.a3aTeJII>CTB, qeM B03MOmHnrx ,n;oxo,n;oB 11 aKTHBOB . Cy,n;.a no HameMY orrpocy, TaK rrocTyrraeT IIO"tJTli TpeTb BaIIIHX KOJIJier. Bn16paHHbIH Bap1rnHT Ha,n;o 3aKperrHTb B y-qeTHoli rroJIHTHKe. B HanoroaoM ;nieTe pa3oByro orrnaTy ,ZJ;MC no ,n;oroBopaM, 3aKnroqeHHnIM Ha cpoK 6onee o,n;Horo oTqeTHoro rrep110,n;a (ro,n;a), HymHo rrpH3HaBaTn paBHOMepHo B Te"tJeHHe cpoKa ,n;elicTBH.H ,n;oroBopa. CYMMY pacxo,n;oB, rrpHKaK Bbl Y4HTb1ea-
xo,n;.aII.J,HXC.H Ha OT"lleTHhlH rrepHO,lJ;, Ha,n;o orrpe,n;eJIHTb rrporropn;HOHaJibHO
eTe nepeXOAA~He
KOJilf'leCTBY KaJieH,n;apHnIX ,n;Heli B HeM (rr. 6 CT. 272 HK P<I>). KpoMe Toro,
ornycKHb1e?
TaKHe paCXO,lJ;bl Ha,n;o HOpMlipOBaTb. Hx MOmHO ;niecTb TOJibKO B pa3Mepe, He rrpeBbIIIIaIOII.J,eM 6 rrpou;eHTOB OT CYMMbl pacxo,n;oB Ha OIIJiaTy Tpy,n;a
62% EAHHOBpe-
(rr. 16 CT. 255 HK P<I>).
MeHHO --~o
22% KaK pacXOAbl 6YAY~HX nepHOAOB --0
16% B 6yxy4ere cpa3y, e Ha11oroBOM - 4aCTRMH
Ilepexo,u;Hm;He OTIIYCKHLie Bonnrna.a qacTb KOJIJier yqHTnrnaroT oTrrycKHbie e,n;HHOBpeMeHHO. B HaJioroBOM y-qeTe 3TO He6e3orracHo. XoT.a He,n;aBHO H rro.aBHJIOCb Bbiro,z:i;Hoe pa3'b.HCHeHHe <l>HC PocCHH, KOTOpoe II03BOJI.HeT TaK IIOCTyrraTb (IIHCbMO OT 6 MapTa 2015 r. M 7-3-04'614).
Onpoc Ha cai:ire glavbukh.ru
48
"CJTO KacaeTC.ff 6yx;nieTa, TaK rrepexo,n;.HII.J,liX OTrryCKHbIX B006II.J,e 6nITb He p;onmHo. ,ZJ;n.a HX orrnaTbI Ha,n;o co3,n;aBaTn pe3epB (rr. 5 IIBY 8"2010).
MaJihie npe,]];IIpHHTHH, KOTOphle HMeIOT npaBO BeCTil yrrpom;eHHbIH 6yxyqeT, He o6.H3aHhI co3,]l;aBaTh pe3epB Ha onJiaTy oTnycKoB. B 3TOM cJiyqae nepexop;Hm;He OTilYCKHbie MOmHO BKJIIOqaTb B pacxop;hl ep;HHOBpeMeHHO, 6e3 ncnoJih30BaHHH cqeTa 97. 3To HaM IIOATBep,]];HJIH B MnHCpHHe Poccnn. IIo.u;po6Ho o TOM, KaK onJiaTHTh oTrrycK, npHXOAHIIJ;HHCH Ha p;Ba Mecmi;a, HaqncJIHTh B3HOChI H y.u;epmaTb H,D;<l>JI c nepexop;Hm;nx oTnycKHhIX, B ,]];pyroli Harneli cTaThe. >«I'JiaB6yx» Ni B, 2015, 44
PeKJiaMH1>1e poJI:uK:u 3.u;ecn MHeHHH 60JibIIlliHCTBa KOJIJier pa3p;eJIHJiliCb npHMepHO nopoBHy. Pacxop;bI Ha peKJiaMHDIH pomm 42 npo:a;eHTa cnHcbrnaroT nocTeneHHO, a 31 -
ep;nHoBpeMeHHO. Bb16op O,]l;Horo H3 3Tnx BapnaHTOB 3aBncnT
OT Toro, CKOJibKO BpeMeHH KOMIIaHHH nJiaHnpyeT HCil0Jlb30BaTb pOJIHK.
KaK Bbl Y'IHTb1sae1e pacXOAbl Ha peKnaMHblH ponHK?
KoMnaHH.JI 6yµ;eT ucnoJii.aoBaTi. poJIHK 6oJihme roµ;a. 06h1qHo K KOMilaHilH-3aKa3qHKy rrepexop;HT IlCKJIIOqnTeJibHbie npaBa Ha peKJiaMHbIB pOJIHK. Ilo3TOMY eCJili KOMilaHliH co6npaeTCH liCIIOJib30BaTb ero 60Jib-
42% KaK pacxo.qbt 6y.qyU,\HX nepHOAOB
IIIe ro.u;a, TO p;JIH 6yxyqeTa 3TO HeMaTepnaJihHhlH aKTHB (no.u;rr. «r» n. 3, 31% EAHHOBpe-
n. 4 IIBY 14'2007).
MeHHO
npMMep 3. KaK B 6yxy1.1eTe OTpa3HTb noKynKy peKnaMHOro ponHKa KoMnaH1-u1 3aKa3a!la peK!laMHblH po!IHK. Ero 6YAYT noKa3blBaTb Ha MeCTHOM
----<O
18% KaK HeMarepHaJlbHbtH aKTHB
reneKaHane c L\e!lblO npHB!le4eHH51 BHHMaHH51 noKynareneH B re4eHHe nony--()
rnpa JleT. CTOHMOCTb pa6or no C03AaHHIO pO!IHKa 4HC!le HAC -
424 800 py6., B TOM
64800 py6. "1cKJ1104HTe!lbHOe npaso Ha AaHHblH po!IHK nepe-
wno K 3aKa34HKy. AMoprn3al.\HIO no HeMarepHa!lbHblM aKTHBaM KOMnaHH51
9% B 6yxyYere cpa3y, s Ha11oroBOM - nocreneHHO
Ha4HC/151eT JIHHeHHblM MeTOAOM. 5yxramep CAe!la/I ClleAylOW,He npOBOAKH. npH noKynKe HCKJll04HTe/lbHblX npaB Ha peK!laMHblH pO!IHK: AE5ET 60 KPEAVIT 51
Onpoc Ha caihe glavbukh.ru
424800P
nepeY11cneHa onnara no AOrosopy; AE5ET 19 KPEAIH 60
64800P
orpa)l(eH npeAbHBneHHb11:i HAC;
0
....................................................................................................................................................................................... .
11¥1 IlpO,D;BmryT.bIB o6~aJOIIJ:HH KypC ···················· ················································· ·································································································· ······················· ········· AApec:
e school.glavbukh.ru -
BbtcwaH WK011a l11as6yxa: HHHosa4HOHHaH nporpaMMa o6yYeHHH
Ha caihe Bbtcwei:i WKO/lbt l11as6yxa >school.glavbukh.ru Ha6ep1.ne 2650 6a1111os 3a Tecrbt 6a3osoro ypoBH.R H no11yY11Te AOCryn K npOAB11HYTOMY o6yYatoU,\eMy Kypcy, nOCBHU,\eHHOMY CYery 97 «PacXOAbl 6YAYU,\11X nepHOAOB». Ow1-16KH s np11MeHeHHH cYera npoaHa111131-1posan1-1 caMbte asrop1-11erHb1e cne41-1a11HCTbt H3 MHHcpHHa Pocc1-111.
49
Ha.rror11 H B3HOCbI MeTop;oJiormI yqeTa
10
AE6ET 68 cy6c4eT «Pac4eTbl c 610A>KeTOM no HAC» KPEAIH 19
64800P
H,ll,C npHH.RT K Bbl4ery;
JieT -
CpOK « HaJIOrOBOR»
AE6ET 08 cy6c4eT «np1106pereH11e HeMarep11aJ1bHblX aKTHBOB» KPEAIH 60
360000P
= 424800- 64000
aMOpTHsa:u;1n1 peKJiaMHoro pOJIHKa, KOTOpbIR KOMTiaHHH ITJiaHHpyeT HCITOJib30BaTb
orpa>t<eHbl sno>KeHH.R so sHeo6oporHb1e aKTHBb1; AE6ET 04 KPEAIH 08 cy6c4eT «np1106pereH11e HeMarepHa/lbHblX aKTHBOB»
360000P
peKnaMHblfi ponHK y4reH s cocrase HeMarep1-1a11bHblX aKTHBOB.
6onhm e ro,ll;a
3areM e>t<eMeC.f14HO, Ha4HHa.fl c MeC.R4a, CJleAyt0w,ero 3a MeC.R4eM npHH.flTH.fl K y4ery: \
AE6ET 44 (26) KPE,ll,l-1T 05
20000P
= 36000P: 18 Mee.
B HaJIOI'OBOM ~eTe pOJIHK CTOHMOCTbIO 60JihIIIe 40 000 py6. H cpOKOM HCIIOJih30BaHHH 60JibIIIe I'O,ll;a TaKme OTHOCHTCH K HeMaTepHaJihHbIM aKTHBaM (rr. 1 CT. 256 H rr. 3 CT. 257 HK P<l> , rrHChMO MHHcl>1rna PoccHH OT 23 MapTa 2015 r. N2 03-03-06'1/15750). Kaic rrpaBHJio, TaKHe poJIHKH HBJIHIOTCH ay,ll;HOBH3yaJihHbIMH rrpOH3B e)l;eHH HMH, cpoK HX IIOJie3HOI'O HCIIOJih30BaHHH He MOJKeT 6hlTh MeHee ,ll;Byx JieT (rr. 2 CT. 258 HK P<l>). Ifa-sa STOI'O B 6yx~eTe B03HHKaeT OTJIOJKeHHbIH HaJIOI'OBbIH aKTHB.
npMMep 4. KaK B 6yxy&1ere orpa3MTb OTnO>KeHHblM HanOrOBblM aKTMB, B03HMKal01!4MM M3-3a pa3HblX npaeMn aMOpTM3a4MM peKnaMHOro ponMKa
npoAOJl>KHM npeAblAYW.HH npHMep. B Ha11orOBOM yYeTe KOMnaHH.fl paCC41Ha11a HOPMY aMopr1-13a41-11-1 peK11aMHoro po111-1Ka HCXOA.fl H3 roro, 4TO cpoK ero no11e3Horo 1-1cno11b30BaHH.fl paseH 2 roAaM . E>t<eMeC.R4Ha.R cyMMa aMoprn3a41-11-1, Koropyt0 MO>KHO yYeCTb npH pac4ere Ha11ora Ha np1-16b111b, cocras1-111a
15000 py6. (360000P: 24 Mee.). TaKHM o6pa30M, KOMnaHH.fl Ka>KAblH MeC.f14 B Te4eHHe no11yropa JleT B 6yxy4ere 6yAeT cnHCblBaTb Ha 5000 py6. 6011bwe paCXOAOB, 4eM B Ha11oroBOM y4eTe. Ha11or Ha np1-16b111b c 3TOH pa3HH4bl -
3TO H ecTb orno>KeHHblH Ha11or0Bb1H
aKrnB. Ero HaAO e>t<eMeC.R4HO orpa>KaTb a 6yxy4ere npoBOAKOH: AE6ET 09 KPE,ll,lllT 68 cy6c4er «Pac4eTbl no Hanory Ha np116b111b» orpa>KeH orno>KeHHb1fi Hanorosb1fi aKrns.
50
1000P
=(20000P- 15000P) x 20%
no HCTe4eHHH noflyropa JleT (CpOKa HCnOflb30BaHHS'I pOllHKa) :HOT aKTHB CnHCblBaeTCS'I C 6yxramepCKOrO H HaJloroeoro y4era. npH 3TOM B 6yxy4eTe ero CTOHMOCTb nOflHOCTblO caMOpTH3HpoeaHa, a B HaflOrOBOM y4ere Ha MOMeHT cn1-1caHHs:1 cocrae11s:ier 90 000 py6. (360 000 P -
270 000 P). 3ra cyMMa npH pac-
4ere Haflora Ha np1-16b111b npH3Haercs:i B cocraee BHepea111-13au,1-10HHblX pacxoAOB B MOMeHT cnHcaHHS'I (noAn. 8 n. 1 er. 265 HK Pct>, nHCbMO MHHcpHHa PoccHH or 5 aerycra 2011 r. N!! 03-03-06/ 1/ 454). Ha Aary Bb16b1THs:1 HeMarep1-1a11bHOro aKrnea B y4ere opraHHJau,1-11-1 Ae11at0r C/leAyt0w,He npOBOAKH:
360000P
AE6ET 05 KPEA!-1T 04 npH Bbl6blTHH HeMarepHanbHOrn aKTHBa cnHCaHbl Ha4HCneHHble cyMMbl aMOpTH3al(HH; AE6ET 68 cy6c4eT «Pac4eTbl no Ha11ory Ha npH6blllb» KPEAIH 09
18000P
= 90000P x 20%
noraweH orno>1<eHHb1i1 Hanorosb1i1 aKTHB. KoMrraHHJI 6y,n;eT HCIIOJih30BaTb poJIHK MeHhme ro.n;a. EcJIH peKJiaMHaH KaMrraHHH rrpo,n;JIHTCH MeHbIIIe ro,n;a, TO B 6yxyqeTe paCXO,lJ;bI Ha rrpHo6peTeHHe pOJIHKa MOJKHO yqecTb e,n;HHOBpeMeHHO. Be,n;b OH yme He 6y,n;eT OTBe"t:JaTb BCeM rrpH3HaKaM HeMaTepHaJibHoro aKTHBa. Tor,n;a IIpOBO,ll;Ka TaKa.H:
600000P
AE6ET 44 (26) KPEAIH 60 CTOHMOCTb ponHKa OTHeceHa Ha paCXOAbl.
B HaJioroBOM ~eTe CTOHMOCTb pOJIHKa TOJKe MOJKHO CIIHCaTb cpa3y- KaK CMII ( IIO,ll;II. 28 II. 1 CT. 264, II . 1, IIO,n;II. 3 rr. 7 CT. 272 HK P<l>). IlpH"t:JeM IIOJIHOCTbIO, He HOpMHPYH (rr. 4 CT. 264 HK P<I>) • pacxo,n;bI Ha peKJiaMy "Iepe3
lirOPb IJI YJibrA, 3KCJiepT mypHaJia «I'JiaB6yx»
«CllOJKHO 6blOellUmb U,eJlblU iJeHb Ha 6yxzaJlmepCKue Kypcbt. A c JKYPHallOM "CeMuHap OllJl 6yxzallmepa"y MeHJl eceziJa noiJ pyKozl KOHcneKmbt JleKL(Uii» 011bra YnbSIHoBa, rnaBHb11'1 6yx raJITep KOMTiaHHM Enter Tlo,D,po6Hee o >KYPHaJJe
buhseminar.ru
51
HaJiorH H B3HOCbI 3a"tJeT ll B03BpaT
06pa3D;bl HOBbIX 3a.HBJieHHH
AJIH 3aqeTa H B03BpaTa HaJioroB 3ane.1iettUR tta 3a'l/,em u B03Bpam tta.1w20B menep'b ttaoo nooaeam'b no 'ltOB'btM rjJopMaM <PHC Poccuu (npu'Ka3 om 3 Mapma 2015 2. M MMB-7-8190). Ottu oeucmey10m c 12 anpe.Mt 2015 2ooa, u ecm'b puc'K, 'l/,mo uttcne'Kmop'bt Om'K,a;J1CymcR npUH,.Jl,m'b 3aRB.nettUR, ec.nu B'bt nooaoume ux B npou3BO.n'bttOM euoe. PaccMompuM, o.Mt 'l\,a'l\,UX c.nJ'lf,aeB tty;J1Cett 'Ka;JICO'btU 6.natt'K u 'l\,a'I\, eco 3ano.nttum'b.
3a'leT HaJiora IlepemraqeHHbIH HaJior MO:>KHO 3a"lJeCTb B C"lJeT He,ll;OHMKH HJIH npe,n;CTO.HIIJ;HX nJiaTe:>KeH. ,[t;JI.H SToro 3aIIOJIHHTe 3a.HBJieHHe Ha 3a"lleT (npHJIO:>KeHHe
NQ 9 K rrpHRaay NQ MMB-7-8/90). KoHe"t.JHo, MOjKHO noHap;e.HTbC.H Ha TO, "tJTO HaJioroBHKH, o6Hapy:>KHB ,n;onr, caMH 3a"lJTYT rrepeIIJiaTy. Be,n;I> y HHx eCTb TaRoe npaao (rr. 5 CT. 78 HK P<I>). Ho ecTI> ,n;ae IIpH"lJHHhI, no KOTophlM KOMrraHHH Bbrro,n;Hee caMoli rro,n;aT:b 3a.mmeHHe o 3aqeTe . Bo-rrepBbIX, HHcrreRTOpbr MoryT 3aT.HHYTb c 3aqeTOM. Tor,n;a CYMMa neHeli, Ha"lJHCJieHHhlX Ha He,n;oHMKy, yaeJIH"lJHTC.H. Bo-BTOpbrx, ecTI> pHCK, "tJTO H<I>HC 3aqTeT nepeIIJiaTy B C"lleT ,n;onra, c KOTOpbIM KOMnaHH.H He corJiaCHa. A B aa.a:BJieHHH OHa CaMa YKa:>KeT, B C"tJeT KaKOH 3a,ll;OJI:>KeHHOCTH 3a"lJeCTb rreperrJiaTy. Ilpo:B:,n;eMC.H no KOHTpOJibHbIM TO"tJKaM 3a.HBJI8HH.H. H aHM e HoBa H He HHcne1m;HH H p eKB H3HTbI K OMnaHHH (1). B aa.HB-
JieHHH Ha,n;o rrpHBeCTH HaHMeHOBaHHe HHCl18Kl.J;HH H peKBH3HThl KOMrraELqe no 3TOH TeMe
HHH -
noJIHoe Ha3aaHHe, HHH/KITIT H a,n;pec.
Ami 3a4eTa 11 B03-
Ccb IJIKa Ha H aJioroBbIH KO,ll;eKc P <I> (2). B 6JiaHK Tpe6yeTc.H anHcaTI>
spara crpaxoBblX
HOpMy, Ha OCHOBaHHH KOTOpOH HaJIOrOBHKH ,ll;OJI:>KHhl 3a"lJeCTb rrepenJiaTy.
B3HOCOB TO>t<e
B 6oJI:blliHHCTBe cJiyqaea aTo cTaT:b.H 78 HaJioroaoro Ro,n;eRca P<I>. ,[t;pyra.H
11cnOllb3YHTe
CCbIJIKa MO:>KeT 6b!Tb, HarrpHMep, y KOMIIaHHH, KOTOpa.H XO"lJeT 3aqecTb
HOBbl e cpopMbl .
aRI.J;H3bI. Tor,n;a HY:>KHO cocJiaTI>C.H Ha cTaTI>IO 203 Ha;roroaoro Ko,n;eKca P<I>.
06pa34b1 ~ «r11ae6yx»
N2 8, 2015, 18
52
H aaB a HHJI HaJioroB (3). B 3a.HBJieHHH HY:>KHO npHaecTH Ha3BaHHe
Hanora, rreperrJiaToii no KOTOPOMY pem1ma pacrrop.H,ll;HTbC.H KOMrraHH.H.
A TaKJKe HaJioroB1>1:li nepHo,n;, 3a K0Top1>rn 61>ma y1ma'IeHa 3Ta c}7MMa, KBK H OKTMO. 3TH ,n;aHHhie MOJKHO B3HTh H3 nJiaTeJKKH HJIH H3 aKTa CBepKH c HHCneK:a;He:li. TaKne JKe ,n;aHHhie Ha,n;o npnBeCTH H ,n;JIH HaJiora, B C'IeT KOToporo KOMnaHHH XO'IeT 3a'IeCTb nepemrnTy. li TOT H .n;pyroii HaJIOI'H ,ZJ;OJIJKHbl OTHOCHTbCH K O,ZJ;HOMY BH,n;y -
<Pe.n;epaJibHbIM, peI'HOHaJibHbIM HJIH MeCT-
HblM (n. 1 CT. 78 HK P<l>). To ecTh <Pe.n;epaJihHhle HaJiorn 3R'IHThIBalOTCH HCKJilO'IHTeJihHO B C'IeT <Pe.n;epaJihHbIX, a perHOHaJihHhie -
B C'IeT perH-
OHaJihHbIX. MeCTHblH HaJIOI' y Hae ceii'IaC TOJibKO O)l;HH -
3eMeJihHhl:li.
IloaTOMY nepenJiaTy TaKOI'O HaJiora MOJKHO 3a'IeCTb TOJibKO B C'IeT neHeii HJIH nITpa<Pa no HeMy JKe.
B KaKoii 610,n;JKeT 3a'IHCJIHeTCH HaJior, He BaJKHO. HanpnMep, H,Il;C H HaJIOI' Ha npH6bIJib -
3TO <Pe.n;epaJibHble HaJIOI'H. IloaTOMY nepe-
nJiaTy no Hanory Ha npn61>IJI1>, nepe-ci:ncneHHYlO KaK B ¢e.n;epan1>H1>1ii, TaK H B perHOHaJihHbIH 610,n;JKeT, MOJKHO 3a'IeCTb B C'IeT H,Zl;C . TaKne JKe npaam1a .n;eiicTByIOT .n;JIH neHeii. TaK, neHH, Ha'IHCJieHH1>Ie no pemOHaJibHOMY HaJIOry, 3a"CJ:eCTb B C"CJ:eT He,n;oHMim no ¢e.n;epaJibHOMY Hanory He nony-q:HTCH. Ilo noBo.n;y mTpa¢oB B HanoroBoM Ko,n;eKce P<I> 'IeTKHH nopH,n;OK He npOIIHCaH. IloaTOMY 6e3onacHee OpHeHTHpOBaThCH Ha rrpaanJia 3a'IeTa, ycTaHOBJieHHhie ,n;JIH HaJioroB H neHeii. To ecTh nepennary ITO IIITpa<l>y, KOTOpbIH Ha'IHCJieH 3a 3aHHJKeHHe <Pe.n;epaJibHOI'O HaJIOra, MOJKHO 3a'IHT1>maT1> B C'IeT He,n;oHMKH no <Pe.n;epan1>HOMY HaJiory. Ecnn JKe KOMIIaHHH HarrHIIIeT, 'ITO aTy nepennary HYJKHO HanpaBHTh, HarrpnMep, Ha nJiaTeJKH no pemoHaJihHOMY HaJIOry, HHCIIeKTOpbI MOryT OTKa3aTh B 3a"CJ:eTe. CyMMa aa-qeTa (4 ) . CYMMY HaJioroBoii neperrJiaThI, KOTopy10 peIIIHJia 3a'IeCTb KOMnaHHH, Ha,n;o yKa3aTh B 3aHBJieHHH :a;Hcl>paMH H nponHCblO B nOJIHbIX py6JIHX .
..................................... ....... ........ .... ..... .................. ........ ......... ......... ......... ... ..... .................. ........ ......... ..................... ...... ... Bl>IcTpble OTBeT1>1
..... .. .. .. .... ..... ..... .. .. .... .. ...... ..... .... .. . ... ..... . .. .. ....... ...... ... .... .... .... ..... .... .. . .. .. .... .. . .... ..... .... ..... ..... .. ... . .. ...... . ... . .. .. . .. . .... ... .. .. .... ... ..
0 HOBblX 3a.AeneHM.AX Ha 3a'leT M B03BpaT Hanora Momuo JIH c~aTh aa.RBJieHBe no cBoe:ii, a He yTBepm~eHHoii <l>opMe?
06.RaaTeJihHO JIH CTaBHTb Ha aa.RBJieHH.RX ne'laT&?
IlpHKJia~hIBaTh JIH K 3a.RBJie-
HeT, He o6.H3aTeJIOHO. 3To HaM
HHIO IlO~Bepm~aIO~He ~OKY· MeHTbI? KoMIIaHHH MomeT, HO He o6.H3aHa
3TO pHCKOBaIIHO. B emma BepoHT-
no,n;TBep,n;HJIH B <l>HC Poc-
HOCTb, 'ITO HaJIOrOBHKH He B03bMYT
CHH. B cpopMax 3a.srnJieHH:M:
npHKJiap;oIBaTb K 3aHBJiemno ,n;oicy-
B pa6oTY Taico:M: ,n;oKy~ieHT. Tor,n;a
Ha 3aqeT H B03BpaT HaJioroB eCTb
MeHTDr, no,n;TBepm,u;aro~e nepe-
rroHa,n;o6HTCH rrepe,n;eJiaTD 3aHBJie-
TOJibKO peKBH3HThl ,n;aTbI H II0,11;-
IIJiaTy (IIJiaTemKH, aKTbI CBepKH).
Hlle H rro,n;aTb ero 3aHOBO. A B 3TO
IIHCH. KpoMe Toro, 000 H AO
B 6JiaHKaX MecTo AJI.H HX rrepeq:HCJie-
BpeM.H Ha CYMMY He,D;OHMKH, B rrora-
c 7 anpeJIH 2015 ro,n;a BrrpaBe OTKa3aTbCH OT rreqanI. -+ 14
HH.ll He npe,n;ycMoTpeHo. ECJIH opra-
meHlle KOTOpo:M: KOMIIaHll.H XOTeJia 3aqeCTO n eperrJiaT)', 6y,n;yr Ha~c JIHTbCH rreHH.
HH3a~HH
peIDHJia IIpHJIOjftii[Tb ,D;OKy-
MeHTbI, HX MOmHO nepe~CJIHTb B COIIpOBO,D;HTeJibHOM IIHCbMe.
53
Han:orH H B3HOCbI 3aqeT H B03BpaT
10
p a60'IHX )J;HeH
B C"'leT KaKHX m1aTeme:U: noii)l;eT nepenJiaTa (5 ). KoMrraHH.H MomeT 3a'tleCTb rrepeITJiaTy JIH6o B C'tleT ITOrameHH.H He)J;OHMKH ITO TOMY HJIH HHOMY aanory, JIH6o B c'tleT ITpe,ll;CTO.HID;HX ITJiaTemeii. B 3a.HBJieH11H aa)J;o ITO,ll;llep1rnyTh BhI6paHHblll BapHaHT.
ecTb y Ha.rroro-
,ll;aTa 3aJ1BJieHHJ1 o 3a"'leTe (6 ). Ilpem)J;e lleM ITO)J;aBaTh 3a.HBJieHHe,
BRKOB Ha 3a"l!eT
CTOHT ITpoBepHTh, He ITpomen JIM cpoK )J;JI.H 3a'tleTa Hanora. ll3JIHmHe
HaJrnra, II03TOMY
YITJia'IeHHbie HaJIOrH MOJKHO 3a'tleCTb B TelleHHe Tpex JieT c )J;aTbl yrrnaTbl
sarumeH11e 6es-
(IT. 7 CT. 78 HK P<I>). llcKJIIO'IeHHe -
orracHee rro,u;a-
aBaHChI rrpeBhlmaroT cyMMY Hanora ITO HToraM ro)J;a. B 3TOM cnyq:ae Tpex-
BaTI, sapaHee
JieTHHli cpoK HyJKHO ClIHTaTb co ,ll;H.H ITO)J;a'IH )J;eKJiapan;HH 3a ro)J;. JIH6o
ecJIH ITepelIHCJieHHhie B 6ro)l;meT
c ycTaHOBJieHHOro B 3aKOHe cpoKa )J;JI.H C,ll;R'lli )J;eKnapan;HH, eCJIH KOMITaHH.H ITepe,ll;aJia 3TY OT'tleTHOCTb c 3a,ll;epmKoli (ITOCTaHOBJieHHe Ilpe3H,ll;HyMa BAC P<I> OT 28 HIOH.H 2011 r. N2 17750/ 10). IlpHH.HTb pemeHHe 0 3alleTe HaJIOra HHCIIeKTOpbl ,ll;OJIJKHbl B Te'IeHHe
10 pa60'CJHX )J;Heli ITOCJie ITOJiy'IeHlrn 3a.HBJieHH.H KOMIIaHHH. Hepe,ll;KO KOMITaHHH 3R'IHThrnaroT ITepeITJiaTy no O,ll;HOMY Hanory B ClleT rrpe)J;CTO.HID;HX ITJiaTemeli ITO ,ll;pyroMy Hanory. Tor)J;a 3a.HBJieHHe o 3a'tleTe 6e3oITacHee C)J;aTh He MeHee 'IeM 3a 10 pa6o'IHX )J;Heli ,ll;O cpoKa yITnaThI 3Toro Hanora. llHa'Ie HHCITeKTOphI MoryT ITPOBeCTH 3a'IeT yme IT03me cpoKa YITJiaThI aanora. Cne,ll;OBaTeJihHO, y KOMITaHHH 06pa3yeTC.H 3a,ll;OJImeHHOCTh, Ha KOTopyro HaJiorOBHKH 6y,ll;yT Ha'tJHCJI.HTb ITeHH.
npHMep 1. la KaKOH nepHOA HHCneKTOpbl MoryT HaLIHCnHTb neHH,
ecnH KOMnaHHR aaAep>KHT aaReneHHe o aa1.1ere KoMnaHHR 23 anpe11R 2015 roAa CAa11a 3aRs11eH1-1e o 3a4ere nepen11arb1 no Ha11ory Ha np1-16blllb B C4eT yn11aTbl H,D,C 3a I KBapra11 . no:noMy s anpe11e KOMnaHHR He nepe41-1c111-111a n11are>K no 3TOMY Ha11ory. Ha11oroBHKH npHHRllH peweH1-1e o 3a4ere 5 MaR. CpoK nepsoro n11are>+<a no H,ll,C 3a I Ksapra11 - 27 anpe11R. 3Ha4HT, 3a nepHOA c 28 anpe11R no 5 MaR 1-1HcneKropb1 Ha4HC/lRT neHH. ,Il;o6aBHM, lITO 3a'tleT ITepeITJiaTbl B C'IeT ITpe,ll;CTO.HID;liX ITJiaTemeli ITO O,ll;HOMY H TOMY me Hanory HHCITeKTOpbI o6bI'IHO ITPOB0,11;.HT caMH. To eCTh ITporpaMMa B HHCITeKD;HH aBTOMaTH'IeCKH 3a'IHThIBaeT 3TY ITepeITJiaTy. Ilo3TOMY B )J;aHHOM cnyqae 3a.HBJieHHe Ha 3a'IeT MOJKHO He oq>0pMJI.HTh. TaKme HHCITeKTOpbl MoryT ITpe)J;JIOJKHTb KOMITaHHH ITPOBeCTH CBepKy pac'IeTOB. Tor)J;a 3a'IeT HHCITeKTOphI ITPOBe)J;yT B Te'IeHHe 10 pa6o'IHX )J;Heli ITOCJie ITO,ll;IIHCaHH.H aKTa cBepKH (rr. 4, 5 CT. 78 HK P<I>). Bo3MOJKHO, 'ITO ycTaHOBHTh cyMMY rrepeITJiaThI HanoroBHKH MoryT TOJibKO ITOCJie rrpoBepKH )J;eKJiapau;HH KOMIIaHHH. HaITpHMep, KOMIIaHH.H
54
B Hd>HC Pocc1111 M! 16 110 z. MocKse
0
(Hal!MCHOBaRHe ua.noroeoro opraHa) OT 0 61yec111sa c ozpa1111•1e1111ou
MaH 2015 rop;a
omse111c111se1111oc111btO «Topzc11a61> 77167528391771601001
G
At'Jpec: 115112, z. MocKsa, w1. M01wt'JeJtt1tQR, t'J.7 (11onHoe ea m.teuoearu1e opramuaunu (OTBe-rcrnemmro yqacTHJtKa KOBCODHJtHp oeamtoii rpyrmw B 3JIOro n11aTen:hlll,IHCOB),
(<1>.M.0. 1 lfll,!lllB ll,!l)'aJl bllOl'O npe,nnpH1111M31'CJ1lI) HanoronnarenblllHKa (n11aTem>OlHKa c6ora, 1-1anoroaoro ar c1-1Ta), <l>.H.0. 1<J>1111NccKoro nm1a, HHH/KITll , a,npcc)
3AflBJIEHIIE 0 3A~TE CYMMhl H3JIIDIIHE YilJIA ~HHoro HA.JIOrA (C60PA, UEHD, llJTPA<l>A)
f)
Ha ocRosamm CTaTbH 78 H a.norosoro KO.lleKca 3 (yKalaTb IJOMep CT8TbH Ha.noroeoro KOACKC3 PoccHitC <l>c,uepruv111) C)'MM)' llaJIOW llQ II llfibtJlb JQ 20/4 zot'J
Ocropo>KHO!
PoccIDl~·cc:K:m~I~Cl>~e~.11e~p~a~QH~H~np~o~t'._3~a~t:J:1>-w.tnmllfiler:yn~naqeRJIY10
B 3a4ere, ec11H
(uauMenosaime uanora (c6opa, ne1rn, urrpacf>a)" llaJlOrOeblil nep1tOD., 33 1eoropi.l.H Il3J11mme yunal!eua cymta)
KEK
1821010 /0JJ OJJOOOJJO ~~~~~~~~~~~
B pa3Mepe
OKTM O
75 000 (Ct!Al b()eCRlll llHlllb lllblCH'I)
HanpaBHTb nepe-
45382000
..-... ~~~~~~~~~
py6.
' (umt>paM.H 11 rrponuca.w)
B c q eT noraweHHlJ He.llOHMKH (B c q eT npel!CTOlJ!l!HX
8
KEK
18210301000011000110
l].arn
14.04.2015
aTelKeli)' no llOJIOzy 110 t'Jo6a6J1e1111y10 ClllOIUIOCll/b JQ I K6ap111w1 ( H31tl.1CH083.HUC uanora (c6opa, UCHH , Wlpaif>a) II U aJTOl"OBl.l ii n cp1to.u.)
2015zot'Ja
0
HHcneKTOpbt OTKa>KYT
-
nnary cpeAepilllbHoro HaJlora B C4er pernOHa/lbHOro. Ha110rosb1H KOAeKC pep
f _~_'_'_~ __°'___e ~----
no,nnl!Cb _ _ _ _ _ I'e11epOJ1bt1b1tl t'J upe1<111op Tw11o<f>ees A. A.
pa3pewaer 3a4MTblsarb HaJIOrH /lMWb OAHOro ypoBHR.
OmYecmRo YK03bUJaemCJI npu HanuYm1.
' Kflfl 3anoAwwmcH tb.R opza11U3a1Juii. 1
YKa:.tomh cmomhKJ f!OJrozOIJOzo KoiJeKCa PoccmicKoil <l>eOepo11cm (78, 79, I 76. 203, 333.40), Ha ocHoBOHrm Komopoi'; npoU36o0umca BOJttpam.
' Hy::>K:uoe )'Kl130mb.
CAaJia yToqHeHHYJO AeKnapau;1uo c C)TMMOH Ha.rrora K )'MeHbIIIemuo. TorAa liHCIIeKTOpbI rrpHMYT peIIIeHH:e 0 3aqeTe rreperrJiaTbI TOJibKO IIOCJie KaMepaJibHOH rrp0Bep1rn yToqHeHKH. ,[I;pyra.H CHTyau;H.H -
no liTOraM roAa aBaHCOBhle IIJiaTeJKH rrpeBhlCHJili
cyMMY Ha.rrora Ha rrpH6bIJib. B 3TOM cnyqae peBH30pbI cHaqana rrpoBep.HT r0AOBYIO AeKJiapau;HIO li TOJibKO IIOCJie noro rrpoBeAyT 3aqeT Ha.rrora (rr. 11 HHcpopMau;HoHHOro IIHCbMa IIpe3HAeyMa BAC P<P OT 22 AeKa6p.H
2005 r ..M 98). IlOAilHCb (7 ) . B HOBOM 6JiaHKe He rrpeAYCMOTpeHa pacnnrcppOBKa
IIOAIIHCH COTPYAHHKa, IIOAarom;ero 3a.HBJieHH:e Ha 3aqeT. HeT n cTpoqKH AJI.H ero AOmKHOCTn. TeM He MeHee MbI coBeTyeM AOIIHCaTb B 3aHBJieHnH 3TY HHcPOpMaIJ;HIO. TorAa 6yAeT TOqHo HCHO, KTO rrpOCHT 0 3aqeTe AHpeKTOp, KOTOpbIH MOJKeT AeHCTBOBaTb OT H:MeHH KOMIIaHH:li 6e3 AOBepeHHOCTH, HJIH Apyro:ti COTPYAHHK, KOTopoMy aTa AOBepeHHOCTb HYJKHa. KcTaTH, B rrocJieAHeM cnyqae ee HaAO 6yAeT rrpHJIOJKHTb K 3a.HBJieHHIO .
npHMep 2. KaK 3anonHHTb 3as:1eneHHe Ha 3a~eT Hanora
Y 000 «ToprcHa6» 4HCJH1TCfl nepen11ara no Ha11ory Ha npH6b111b 3a 2014 rDA B pa3Mepe 75 000 py6. 3ry nepen11ary KOMnaHHfl pewH11a 3a4eCTb B cYeT yn11arb1 H,D,C 3a I KBapra11 2015 roAa. 5yxramep ocpopMHll 3af1011eH1-1e Ha 3a4er nepen11arb1 , KaK B 06pa34e Bb1we.
55
Han:orH H B3HOCbI 3aqeT H B03BpaT
Ba>t<HaR AeTa11b
Bo3BpaT Hanora
HHcneKropbl sepHyT nepen11ary, ecm1
3aHBJiemre 0 B03BpaTe HaJiora KOMIIaHIUI MOJKeT nop;aTb B ,lI;Byx CJI~a
c AaTbl, KOrAa
.HX. Bo-rrepBbIX, ecJIH oaa caMa rreperrnaTHJia aanor. Bo-BTOpbrx, ecJIH
KOMnaHIHl nepe-
HHcneKTOphl B3I>ICKaJIH ,lI;OHa'IHCJieHH.H, a KOMnaHH.H ,lI;OKasana B Yef>HC
4HCm111a 3TH cyMMbl
HJIH B cyf);e, "ITO 3TO aesaKOHHO. HsnHmHe B3bICKaHHbie CYMMbI MOJKHO
B 6toA>KeT, npow110
TOJibKO BepHyTb. 3a"IeCTb HX KOMIIaHH.H He BrrpaBe. Cf>opMa 3a.HBJieHH.H
He 6011ee rpex 11er.
ecTb B npHJioJKeHHH N!! 8 K npHKasy M MMB-7-8/ 90. HaHMeHoBaHHe HHcneKll;HH H peKBH3HTbI KOMnaHHH (1). B sa.HB-
JieHHH Ha,lI;O npHBeCTH HaHMeHoBaHHe HHCIIeKI.J;HH H peKBH3HTbl KOMIIaHHH -
rronaoe aasBaHHe, HHH/Kllll H af);pec.
CchlJIKa Ha HaJioroBLIH KO)J.eKc P<I> (2 ). B aa.HBJieHHH HYJKHO
C,lI;eJiaTb CCbIJIKY Ha HOpMy, KOTOpa.H II03BOJI.HeT BepHyTb rreperrJiaTy. JJ:n.H H3JIHmHe yrrna"tJeHH1>1x cyMM 3TO cTaTb.H 78 HanoroBoro KO,lI;eKca Pct>. HcKJiro"tJeHHH Mano. K npHMepy, npH B03Me~eHHH HJJ:C Haf);o cocnaTbC.H Ha CTaTbIO 176 HanoroBoro KO,lI;eKca Pct>. EcJIH me KOMIIaHH.H B03Bpa~aeT H3JIHIBHe B3hlCKaHHbIH HaJior, TO Ha,lI;O yKa3aTb CTaTbIO 79.
BH)J. nepenJiaTbI (3). B saanneHHH Ha,lI;O HanHcaTb, KaKyro CYMMY
HaJiora KOMIIaHH.H XO"tJeT BepHyTb -
H3JIHIIIHe ynJia"IeHHYIO HJIH H3Jlliill-
He B3bICKaHHYIQ. Ha3BaHHe HaJiora (4 ). B HOBOM 6naHKe npe,lI;ycMOTpeanr non.H ,lI;JI.H
aaaBaHH.H HaJiora, no KOTopoMy o6paaoBaJiaCb rreperrJiaTa, nep:aof);a, K KOTopoMy oaa OTHOCHTC.H, OKTMO H KBK. Kop;b1 Momao B3.HTI> H3 nnaTemKH. Ho JI~me sapaaee rrponecTH cnepKy c HaJiorOBHKaMH H rrocMoTpeTb B aKTe cnepKH, no KaKHM KBK H OKTMO "IHCJIHTC.H nepennaTa. CyMMa HaJiora (5 ). CYMMY aaJiora, KOTopyro KOMIIaHH.H npocHT nep-
HYTI>, Ha,lI;O npHBeCTH B IIOJIHhlX py6JIHX -
n;mppaMH H rrpOIIHCbIO.
PeKBH3HTbI C'leTa (6 ). B 3THX cTpo~ax Ha,lI;o yKa3aTn peKBH3HTbI
C"IeTa, Ha KOTOpbIH HaJiorOBHKH ,lI;OJIJKHhl 6y,lI;yT nepe"IHCJIHTb ,lI;eHbrH: aaHMeHonaaHe 6aHKa, Kopc"IeT, BHK, HHH/Kllll 6aaKa, HOMep C"IeTa KOMIIaHHli. l1 IIO,lI;"IepKHYTb, B KaKOM Ka"tJeCTBe KOMIIaHH.H BbICTynaeT KaK aanororrnaTeJib~HK, nJiaTeJin~HK c6opa HJIH HanoroBnIH areHT. IloJ1y'laTeJib (7 ). B 3TOH cTpoKe Ha,lI;o e~e pas HanHcaTb rroJIHoe
Ha3BaHHe KOMIIaHHH. ,ll;aTa aa.a:BJieHH.JI (8 ). l13JIHmHe yrrJia'IeHHhle HaJIOrH MOJKHO B03-
BpaTHTb -qepe3 HHCTieKI.J;HIO TOJibKO B Te"IeHHe Tpex JieT c ,lI;aThl ynJiaTbl (rr. 7 CT. 78 HK Pct>). JJ:JI.H rreperrJiaTbI no aBaHcaM 3TOT cpoK C"IHTaIOT TaK me, KaK rrpH sa"tJeTe. >55 Ilo,lI;aTb s aHBJieHHe o nosnpaTe H3JIHIIIHe ns1>1cKaHH1>1x CYMM MOJKHO B Te"IeHHe MeC.Hu;a c ,lI;aThl, Kor.n;a KOMIIaHHH CTaJIO H3BeCTHO 0 nepermaTe.
56
0
B ff<1>HC Poccuu N!! I 6 no z. Moc1<6e
(11aHMe11oeaime 11anoroeoro opra11a) OT 0611~ecm«a c ozpa111Ne111101I 0111Be111c111ee111wc111b10 11Topzc11a6»
, Ma:H 2015 ro,D;a
77167528391771601001 Aopec: 115112, z. Moc1<ea, yn. Monooe31e11aa, o. 7
G
(DOJIHOC 11aJ1MCll08fil111C o p ramt33Ullll (OTBCTCTBCHllOJ"O yqacnuum KOHCOID1.JU1poeau11oii
rpynuw Hanororu1aTem.u.u1Koe), (<1>.J.1.0.1 KH,z.;neu.zcyam.Horo npca;npmmMaTcm1) 11ru1oronnaTe11b111,11Ka (nnarenbu.uurn c6opa, 11ru1oroeoro are1rra), cJ>.H.0.1<f>u311•1ecKoro m wa, 11HH/Kfifl2, an.pee)
3AHBJIEHJIE 0 B03BPATE CYMMhl H3Jl1IUJHE YIIJIAqEHHOro (83hICKAHHOrO) HAJIOrA (CI>OPA, IlEHB, UJTPA<l>A)
Ba>KHaR AeTanb
78
Ha OCHOBaHHH CT8TbH
anoroooro KO.UeKca PoCCHHCKOH <l>e.uepal{HH npowy aepnyrb HJJIHWHC (y•a!lOTb HOMCPi ! ("" Hanoroooro KOJlC•ca Pocc11iic•oii <Dcacpa~1111)3 , y11.11a'1e1111y10 " "C)'MM)' llQJIOZQ /IQ n u 6bl.llb 3Q 2014 zoo
B 3aRe11eH1H1 HaAO np1-1eecrn HOpMy,
(uam.tenoeanuc uanora (c6opa, newt, ll1Tpa4>a)
(yru1alleHu y10/931.1cKaiuty10)
KOTopaR no3B0/1ReT
II HaJIOrQBbUI ncpuon, 33 KOTopwH IDIDlIDHC ynnat.tc ua (B3b.ICKaHa) cyMMa)
18210/0JOl/OllOOOJIO
KEK 8 pa3Mepe
OKTMO
75 000 (ceJltbOeCR/11 llRl/lb lllblCR•I) (urt cj>paMH 11 npom!CLIO)
45382000
-~----
eepHyTb nepennaTy.
AnR H311HWHe ynna4eHHblX Ha11oroe :no
YKa3aH11y10 C)'MMY ueo6xo.uHMO nepe411cmrrb ua
pac<1em11b11I
C4eT,
(ua11t.1c110BaJutc c11eTa)
A 0 Ko.111.11eP'1ec1<111I 6a111< 11Con11011~11I»
OTK]JblTblH s
AnR H311HWHe
(uaHMe110B3J1He 6amca (iq>emm1oii opra11H38UJ11t))
30101810597057238215
044508215
( 1mppccnon,ncHTCKml cqcr)
(611K)
7705729368
770501001
B3blCKaHHblX -
HHWKITTI
4 HoMep cqCTa eanoronnaTeilh!lll!Ka (nnaTeJThmmca c6opoe, HaJJorosoro areern) ---'"-'-'-=-=-.:..::..::..::....:.::...:..=-;.;o<-=--==:.......:~-ITorry•raTeJTh
cTaTbR 78 HK Pct>.
CTaTbR 79.
061 ecmeo c oz a1111'1e111101i 0111ee111cmee1111oc111b10 «To zc11a6» (nonnoc Ha11Mcnosam1c opra1ru33un1t (oTeCTCTBcnn oro )"'18CTn1nm 1<oncomt,a.1tpoeam1ofi rpynrrbl na.noronnaTCJJbUl,nKos), (<I>.M.0. 1
1 11u111te1ucyrun.uoro npe.11.npHHHMaTCn}I) - 11anoronna-rent.LUllKn (nnaTCJILlllltKa c6opa, nanoroeoro arcH'r a), <I>.M.0. <t>nJ1PJCCKoro n1rna, nacnopTHt.ac itaHHblc)
,Aara
i
14.04.2015
0
n o.unHCb
/I
/l
I
!
re11epMbllblli iJupe1<111op ~o<J>eeB A.A.
Om'Jecmso YKD3bltJaemCJ1 npu uanwmu. Knn 3anomtlfemCH iJM opzaml3a11uU.
~ YKll3amb cmam&10 HanozOBozo Ko0eKca PoccmicKori <PeOepalJUU (78. 79, 176, 203, 333.40). 11a ocuotJwwu KomopoU npoU38o0umcH 603Bpam. Hy:J1Cnoe yKaJamr,.
Harrp11Mep, co ,n;HJI rroJiyqeHHJI pemeHHJI Y<PHC, KOTopoe OTMeHJieT ,n;oHa"<IHCJieHHJI (rr. 3 CT. 79 HK P<P) . Ilp11 B03BpaTe rrepemiaTbI HaJioroBHKH ,ll;OJijKIIDI 3a"<IHCJlllTb ,n;eHbrll Ha cqeT KOMTiaHHll B Tel:JeHlle MecJI:u;a c ,n;aTbI rroJiyqeHHJI 3aJIBJieHHJI o B03BpaTe ( rr . 6 CT. 78 HK P<P). JI1160 B Tel:JeHHe MeCJI:u;a TIOCJie KaMepaJibHOH rrpoBepKH ,n;eKJiapa:u;1111 (mICbMO M11HqmHa Pocc1111 OT 25 HOJI6pJI 2014 r. N2 03-08-05/59810).
Ilo,zi;nucb (9). B <PopMe 3aJIBJieH11H HeT rroJieli ,n;JIH ,n;oJijKHOCTll pa6oTHllKa, KOTOpbrn CTaBHT B HeM Bll3Y, ll ero <P .H.O. Ho MbI COBeTyeM rrpm3eCTll aTH p;aHHbie. Harrp11Mep, rro,n; CTpoKoli c rro,n;rr11cbIO. EcJIH 3a p;HpeKTOpa pacrrllCbIBaeTCJI p;pyroli COTpyp;HllK, TO K 3aJIBJieHllIO H ap;o rrpllJIOjKJITb ,ll;OBepeHHOCTb.
npHMep3. KaK3anonHHTb3aHBneHHeHaB03BpaTHanora Bocno11bJyeMc~ yc11os1o1~M"1 np1o1Mepa 2. AonycrnM, KOMnaHH~ pew1o111a nony-
4"1Tb nepennary >KHBblMH AeHbraMH. TorAa HY>KHO cocraBHTb 3a~s11eH1o1e Ha B03Bpar nepen11arb1. 06pa3e4 BblWe • OJibrA COJI,D;ATOBA , Be,ll;~HM 3KCIIepT .mypHaJia «rJiaB6yx»
57
HaJiorH H B3HOCbI HaJiorOBbIM crrop
Pacxo,ri;i.1 Ha 3JieKTp03Hepr11ro MOmHO CIIHCbIBaTb cpa3y
KaK Bbl cnHcb1eaeTe pacXOAbl Ha 3neKTpH~e
cTBo?
80% Cpa3y KaK Kocse HHble paCXOAbl
JI3-3a qero cnop.HT: 'IWMna?-tUU cnUC'btBa?Om BCe paCXOO'bt tta 31-lep2u10 u mon.nueo eouttoepeMetttto B meKyUJieM nepuooe. HttcneKmop'bt :J1Ce ymeep:J1Coa10m, 'l{,mo 3mu 3ampam'bt ttaoo y'l{,um'bteam'b no Mepe pea.nu3a~uu npooyK~uu. Koro o6LPIHO no,rt;,rt;ep:m:u:earoT cy,rt;Lu:: KOMnattu10. Pemarom;u:ii apryMeHT: npu tteB03MO:JIC1-locmu onpeoe.num'b, CKO.n'bKO 31-lep2uu npuxooumcR tta B'btnycK Ka:J1Coo20 euoa u3oe.nuii, ee cmoUMocm'b ocmaemcR J'lf,ecm'b mo.n'bKO B Koceett'l-l'btX pacxooax.
-<> 20% KaK npHMb1e pacxoAbl no Mepe peam13a4HH npo-
KoMrraHH.H BbIIIYCKaJia rrpo,n;yKu;:m o H OTHOCHJia 3aTpaTbI Ha :meKTpo-
AYK4HH
aHeprHIO, ra3, nap HT. ,n;. K KOCBeHHhlM. To ecTh yqHTbIBaJia HX IIOJIHO-
Onpoc Ha ca~re
HaJioroBHKH Ha rrpoBepKe rrepecqHTaJIH HaJior Ha rrpH6hIJib, peIIIHB, qTo
glavbukh.ru
qacTb :rnepropecypcoB HarrpHMYIO CB.H3aHa c rrpOH3BO;JJ.CTBOM. 3To, K rrpH-
CTbIO B TOM rrepHo,n;e, B KOTOpOM MaTepl'laJibI rrepe,n;aHbI B rrpOH3BO)l;CTBO.
Mepy, aHepnm H TOIIJIHBO, Heo6xo,n;HMbie ,ll;JIH 3KCIIJiyaTaI.J;HH CTaHKOB , ocBem;eHH.H H oTorrJieHHH u;exoB. CToHMOCTb TaKHX pecypcoB -
rrp.HMbre
paCXO;JJ.hl. llx ,n;eJI.HT Mem,n;y rrpo,n;yKu;Heli H OCTaTKaMH He3aBeprneHHOro rrpOH3BO;JJ.CTBa. I1p116bIJib OTqeTHOro rrep110,n;a MOJirnO YMeHblllHTb TOJibKO Ha qaCTb pacxo,n;OB, KOTOpbre rrpHXO;JJ..HTCH Ha peaJIH30BaHHyIO rrpo,n;yKu;mo. He cornacHBIIIHCb c pemeHHeM HHcrreKa;HH, KOMIIaHHH o6paTHJiacb B cy,n; H Bhmrpana ,n;eJio (rrocTaHOBJieHHe Ap6HTpamHoro cy,n;a ll;eHTpaJibHoro
fiiil .......................................................................................................................... . ~ rrpoBepmo~ MHeHHe
........................................................................................................................................ K0Mna1nrn: BrrpaBe caMa orrpeAeJIHTh B }"leTHOH IIOJIHTHKe rrepeqeHh npSIMhIX pacXOAOB (rr. 1 CT. 318 HK P<I>). Ho paaAeJieHHe pacXOAOB Ha npSIMhie H KOCBeHHhie AOJimHO 6hITb o6ycJIOBJieHO TeXHOJIOrHqeCKHM rrpou;eccoM. B qacTHOCTH, 06 3TOM roBopHTCSI B IIBChMe <I>HC PoccHH OT 24 !l>eBpaJisr 2011 r. M KE-4-3/ 2952. IlpoH3BOACTBO roToBoif npOAYKD;HH 6ea aHepropecypcoB HeB03MOmHo, TaK KaK coqeTamrn ChlpbSI H aaepreTHKH SlBJISieTCSI orrpeAeJIHIOin;HM rrpH ee IrnrOTOBJieHHH. IloaTOMY CTOHMOCTh 3JieKTp03HeprlllI H TOIIJIHBa, Heo6XOAHMhIX AJISI 3KCTIJiyaTaD;HH cTaHKOB H APYI'HX rrpoH3BOACTBeHHhlX HYmA, opraHH3aD;HSI AOJimHa OTHOCHTh K rrpSIMhlM, a He KOCBeHHbIM paCXOAaM. M npH3HaBaTb TOJibKO B q acTH, rrpHXOASIIn;eifcsi: Ha peaJIH30BaHHyro rrpOAyKD;HIO.
BAJI EHTRHA EYJIAHI(EBA, COBeTHHK rocyAapCTBeHHOH rpamAaHCKOH cJiym6hl P<I> 2 -ro KJiacca
oKpyra OT 11 MapTa 2015 r. no )J;eJiy N!! A64-803/2014). Ilo)J;po6HocT.HMH c HaMH rro)J;eJIHJiacn 3aMrJiaB6yxa no HaJioraM, KOTopaa rrpe)J;cTaBJIHJia HHTepeCbI KOMIIaHHH B cy)J;e .
ConeT OT pe,r:i;aKI.J.HH: o pacnpe,r:i;eneHHH 3aTpaT HaITHIIIHTe B yqeTHOH IlOJIHTHKe BoJibmHHCTBO Barnmc KOJIJier ycIHTbIBaeT :meKTplflleCTBO H TOIIJIHBO B KocBeHHbIX pacxo)J;ax. Me)K)J;Y TeM 6e3 BCHKOro pHCKa 3TO MoryT )J;eJiaTb TOJibKO KOMrraHHH, oKa3hlBarorn,ne ycJiyrn (rr. 2 CT. 318 HK P<t>). IlponaBO)J;CTBeHHbIM opraHH3all,H.HM 6eaorracHee OTHeCTH IIO)J;06Hbie 3aTpaTbI K rrp.HMbIM. A BOT IIO)J;CKa3KH )J;JIH Tex, KTO roTOB cnopHTb H CIIHCbIBaTb 3JieKTp03HeprHIO cpaay KaK KOCBeHHbie 3aTpaTbI. BoaMO)KHhie rrp.H:Mbie pacxO)J;bI rrepe"<IHCJieHhl B cTaTne 318 HaJioroBoro KO)J;eKca P<t>. B "<IaCTHOCTH, STO MaTepnaJII>Hnie H3,ll;ep)KKH na IIOAIIYHKTOB
1 Ji 4 rryHKTa 1 CTaTbH 254 KO)J;eKca: Cblpbe, MaTepHaJibI, IIOJiy-
cpa6pHKaTbI. Ho aaTpaTbI Ha TOIIJIHBO, BO,ll;y , aHeprnro aaKperrJieHbI B IIO,ll;IIYHKTe 5 nyHKTa 1 CTaTbH 254. 3aKOH )J;aeT KOMIIaHHH rrpaBO caMOCTOHTeJII>HO paa)J;eJIHTb HX Ha rrpHMbie H KOCBeHHI>Ie, Y'iHTnrnaa oco6eHHOCTH rrpoH3BO,ll;CTBeHHoro rrpou;ecca (rr. 1 CT. 318 HK P<t>). Bn16paHHbIH BapHaHT Ha)J;O 3aKpeIIHTb B y"<IeTHOH IIOJIHTHKe. <t>opMyJIHpOBKa MO)KeT 6nITb TaKoli: «IlpHMbIMH C"'IHTaIOTCH MaTepHaJibHbie paCXO)J;hl, BBe)J;eHHhle rro)J;rryHKTaMH 1 n
4 rryHKTa 1 cTaTnH 254 HaJioroBoro
KO)J;eKca P<t>. llHbie MaTepHaJibHbie paCXO)J;bI OTHOCHTCH K KOCBeHHhlM» . IlO)J;06Hoe ycJIOBHe II03BOJIHT CIIHChlBaTb CTOHMOCTb SJieKTpH'ieCTBa Ji TOIIJIHBa B TeKyIII,eM rrepHO)J;e. A pacrrpe,ll;eJIHT b TOJibKO CTOHMOCTb
KOMIIJieKTYIOIII,HX, IIOJiycpa6pHKaTOB, Chlpb.H: Ji MaTepHaJIOB, cpopMHpyIOIII,HX OCHOBY rrpo)J;yKI.l;HH •
B Kam.n;oM u;exe Ramero npe.n;npHSITHSI 6oJiee 100 e,ZJ;HHHu; :mepronoTpe6Jiarom;ero o6opy.n;oBaHHa, yqacTByrom;ero B npoH3BO,ZJ;CTBe npo.n;yKu;HH. IIoaToMy npH6opw yqeTa noTpe6JieHHSI aHepropecypcoB ycTaHOBJieHhI He Ha Kam.n:oil: TeXHOJIOrHqecKOH cxeMe H He Ha KaJK,ZJ;OM o6opy.n;oBaHHH, a «Ha BXO,ZJ;e» B u;ex.
B CBSI3H c 3THM HeB03MOJKHO .n:ocToBepHo onpe.n;eJIHTb KOJIH'leCTBO aHepropecypcoB, noTpe6JieHHhlX npH rrpoH3BO,ZJ;CTBe e.n;HHHu;hr npo.n:YKu;m1. Mbr rro.n;TBepAHJIH 3TO B cy.n:e, rrpe,ZJ;'bSIBHB IIOSICHeHHH rJiaBHOro 3HepreTHKa H HaqaJihHHKa TeXHHqecKoro OT,ZJ;eJia. 3HaqHT, y Hae CTOHMOCTb 3HepropecypCOB, npHxo.n:am;HXCH Ha He3aBepmeHHOe rrpOH3BO,ZJ;CTBO, He cPOPMHpyeT npRMhie aaTpaThl.
H KOMIIaHHSI BnpaBe yqecTh ee e,ZJ;HHOBpeMeHHO B KOCBeHHbIX pacxo,n:ax. TeM 6oJiee qTQ HMeHHO TaKOH rropa.n;oK npe.n;ycMOTpeH B Hameil: yqeTHOH IIOJIHTHKe.
HATAJUUI KOqETbirOBA , aaMeCTHTeJib rJiaBHOro 6yxraJITepa no HaJIOraM
OAO «IlHrMeHT»
H a.rror11 H B3HOCbI HaJiorOBhlH crrop
0 qeM eIIJ;e He,IJ;aBHO CIIOpHJIH KOMIIaHHH c npoBepHIOIIJ;HMH
0 HaJioroB1>1x pacxoµ;ax ~'J:f.~
Mo:>KHO yqecTh pacx o.ri;h1 Ha He3 aKOHHyro peKJiaMY
KoMnaH1H1 y411a npH pac4eTe Ha11ora Ha np1-16b111b paCXOAbl Ha TaKylO peK/laMy CHrapeT, KOTOpaR 3anpew,eHa <l>eAepallbHblM 3aKOHOM OT 13 MapTa 2006 r. NQ 38-<1>3. Ha11oroBHKH o6Hapy>t<H/1H 3TO Ha nposepKe H peWHllH, 4TO paCXOAbl He060CHOBaHHbl. nepeC4HTa/1H Ha11or, Ha4HC/1H/1H neHH H WTpacp.
HanorOBHKH He npasb1. PacxOAbl KOMnaHHH Ha peK11aMy Hanpas11eHbl Ha no11y4eHHe BblPY4KH, a noTOMY 3KOHOMH4eCKH onpaBAaHHbl. 3Ha4HT, HX MO>KHO y4eCTb npH pac4eTe Ha/10ra Ha np1-16bl/lb (noAn. 28 n. 1 CT. 264 HK Pct>). B HanorosoM KOAeKce Pct> He Ha3BaHa TaKaR npH4HHa AllR OTKa3a s npH3HaHHH 3aTpaT, KaK HapyweHHe 3aKOHa 0 peK/laMe (nocTaHOB/leHHe Ap61-1Tpa>t<Horo cyAa MocKOBCKoro oKpyra OT 25 cpespanR 2015 r. no Ae11y NQ A40-76469/14).
0 CTpaXOBl>IX B3Hocax ~ff.~
He Ha.ri;o IIJiaTMTb B3HOCbl c KOMileHcaa;MM s a MaillMHy, KOTopyro pa60THMK BOAMT
no AOBepeHHOCTM
KoMnaHHRn11aT1-111apa60THHKyK0MneHca41-1io 3a HCnO/lb30BaHHe /1H4HOro TpaHcnopTa B c11y>1<e6HblX 4e11RX. 1-1 He Ha4HC/1R/la 83HOCbl, C4HTaR Bbln/laTy /lbrOTHOH (noAn. «H» n. 2 4. 1 CT. 9 <l>eAepallbHoro 3aKoHa OT 24 HIO/lR 2009 r. NQ 212-<1>3). COTPYAHHKH nct>P AOHa41-1c111-1111-1 B3HOCbl. OcHosaHHe - pa6oTHHK ynpas11ReT MaWHHOH no AOBepeHHOCTH , a /lbrornpylOTCR TO/lbKO KOMneHca4HH co6crneHHHKaM TpaHcnopTa.
PeweHHe nct>P He3aKOHHO. OT 83HOCOB ocso60>t<AeHbl KOMneHca4HH, ycraHos11eHHb1e JaKOHOAaTe/lbCTBOM. B TOM 41-1c11e H KOMneHca4HR 3a HCnO/lb30BaHHe /1H4HOro HMyUJ,eCTBa B c11y>1<e6HblX 4e11Rx (cT. 188 TK Pct>). B 3TOH HOpMe He pacw1-1cpposaHo, KaKoe HMyw,ecTso - /1H4Hoe. A 3Ha4HT, K HeMy MO>t<Ho OTHecrn H aBTOM06HJlb, KOTOpblH COTPYAHHK BOAHT no AOBepeHHOCTH (nocTaHOB/leHHe Ap6HTpa>t<HOro CYAa noBO/l>KCKOro oKpyra OT 18 cpespa11R 2015 r. no Ae11y NQ A65-6012 / 2014).
0 npoBepKax ~o-~ ,,,,
KoMnaHmI He ofornaHa pacmmppoBbIBa Th CTPOKM oTqeTHOCTM
Ha Bble3AHOH nposepKe HanorosHKH 3anpoc1-1111-1 y KOMnaHHH pacw1-1cpposKy OTAellbHblX cTpoK 6anaHca. B 4acTHocrn, AaHHble 0 CTOHMOCTH MaTepHallOB, OTpa>t<eHHblX no cTpoKe 1210 «3anacb1», H MecTax HX xpaHeHHR. KoMnaHHR npo1-1rHop1-1posana Tpe6osaHHe, H ee owTpacposa111-1 Ha cyMMY 6200 py6. - no 200 py6. 3a 31 HenpeACTas11eHHYIO pacw1-1cpposKy (n. 1 CT. 126 HK Pct>).
WTpacp HY>KHO OTMeHHTb. Ha11orosHKaM pa3peweHo Tpe6osaTb y KOMnaHHH Heo6XOAHMble AllR nposepKH AOKyMeHTbl (n. 12 CT. 89 HK Pct>). Ho pacw1-1cpposKH He RB/lRIOTCR HH nepBH4KOH, HH perHCTpaMH Ha11orosoro y4eTa. A pa3 HeT CBR3H AOKyMeHTa c nposepKOH, 3Ha4HT, KOMnaHHR He o6R3aHa ero CAaBaTb (nocTaHos11eHHe Ap61-1Tpa>1<Horo cyAa MocKOBCKoro OKpyra OT 9 cpespa11R 2015 r. no Ae11y NQ A40-32972 / 14).
0 np:uMeHeH:u:u KKT
g
KoMnaHMJI B OTBeTe s a To, qTo ee Kaccttp He BnI6MBa eT qeKM
Kacc1-1p npHHR/1 on11aTy Ha/1H4HblMH OT noKynaTe/lR - cpH3H4eCKoro 111-14a 6e3 Bb1Aa4H Kaccoeoro 4eKa. l-1ct>HC OWTpacposa11a KOMnaHHIO 3a HenpHMeHeHHe KKT (4. 2 cT. 14.5 KoAn Pct>). KoMnaHHR 06parn11acb e cyA, JaRBHB, 4TO BHHosaT pa6oTHHK. EMy 6b1110 3anpew,eHO npHHHMaTb Ha/1H4HOCTb OT Hace11eHHR , a OH oc11ywa11cR. TaK 4TO BHHbl KOMnaHHH B HapyweHHH HeT.
60
WTpacp npasoMepeH. KoMnaHHR o6R3aHa c11eAHTb 3a TeM, 4T06bl pa60THHKH BblnO/lHR/lH o6R3aHHOCTH , co61110AaR 3aKOHOAaTe/lbCTBO. A 3Ha4HT, oHa AO/l>t<Ha noHeCTH OTBeTCTBeHHOCTb 3a To, 4TO ee KaccHp Hapyw1-111 npas1-111a pa60Tb1 c KKT (nocraHos11eHHe Tp1-1HaA4arnro ap61-1Tpa>1<Horo ane1111R4HoHHOro CyAa OT 2 MapTa 2015 r. no Ae/ly NQ A21-3844 / 2014).
HaJiortt H B3HOCbI
IIpoBephTe ce6H
qTo HOBoro BLI y3Ha.JIH no HaJioraM, B3HocaM H 6yxyqeTy?
I
B KOMIIaHHH TPYAHTCH 50 "leJioBeK. B KaKOH cpoK 6yxranTepy Hap;o ycneTb oTqH:TaTbC.H B II<I>P sa I KBapTaJI 2015 ro,z:i;a?
Q A. J{o 15 Mwi B'K.n101.(,Ume.nibHO.
Q B. H e no3oHee 20 Mwi.
0 B. 25 Maf£ - noc.n,eoHUU oeH'b.
2
KoMnaamr BOCCTaHaBJIH:BaeT H,D;C npH: cnH:camrn TOBapoB. O,z:i;aaKo cpoK xpaHeHH.H cqeTOB-cpaKTyp, no KOTOpbIM HaJIOI' 6bIJI npHH.HT K BbJqeTy, H:CTeK. KaKo:H p;OKYMeHT saperH:cTpH:poBaTb B KHH:re npo,z:i;a.m?
Q A. Eyxw.n,m ep cKy10 cnpaBKy-paC'l(,em.
Q B. ToBapHy10 HaK1iaoHy10 u.n,u aKm. Q B. Il.n,ameJ1CHoe nopJ'l(,eHue. 3aTpaTbl Ha cepnrcpHKau;mo TOBapoB B 6yxy-qeTe KOMnaHH.H cnHcaJia e,z:i;H:HOBpeMeHHO. KaK yqecTb pacxop;bI Ha cepTmpH:KaT KaqecTBa npli pacqeTe Hanora Ha npH6bIJib?
Q A. EouHoBpeMemw B MOMeHm no.n,J'l(,eHwt cepmu<jJuKama.
0 B. PaBHOMepHO 8 m e'l(,eHue cpoKa oeucmBwt cepmu<jJuKama.
Q B. TaKue pacxoo'l1t He B.n,wt10m Ha HM02u.
KoMnaHH.H nepennaTHJia Hanor Ha npH6bIJib. ffanmnHe ynna"leHHhle CYMMhl penrnJIH: saqecTb B cqeT nnaTe.me:H no H,D;C. Kor,z:i;a MO.mHo nop;aTb sa.HBJieHH:e o sa"leTe B H:HcneK:a;Hro?
Q A. B m e'lteHue MeCR'4a co o'liR n.n,ameJ1Ca. Q B. H e no3oHee 1.(,eM 1.(,epe3 mpu woa noc.n,e yn.n.am'l1t.
Q B. CpoK He 02paHU1.(,eH.
61
H a.rror11 H B3HOCbI IIposepbTe ce6.H
1Ipaeu:JI1>H1>1e OTBeT1>1
1-B
Pac11eT B :m eKTpOHHOM BH,D;e Ha,n;o OTIIpaBHTb B cpoH,n; He II03,D;Hee
20 Ma.H BKJIIO'lHTeJibHO, a B 6YMa.tKHOM -
15 Ma.H. CocTaBHTb OT'leT-
HOCTb Ha 6)'Mare MoryT JIHIIIb Te KOMIIaHHH, cpe,n;HeCIIHCO'lHa.H 'lHCJieHHOCTb B KOTOpbIX 3 a 2014 ro,n; He rrpeBbIIIIaeT 25 qeJIOBeK. >27
2-A
B KHHre rrpo,n;a.tK 3aperHCTpHpyihe C'leTa-cpaKTYPbI, no KOTOpbIM KOMrraHH.H rrpHHHMaJia K Bb!'leTy H,l1;C co CTOHMOCTH TOBapoB H JIH OCHOBHbIX cpe,n;CTB ( rr. 14 IIpaBHJI Be,n;eHH.H KHHrH rrpo,n;a.tK, YTB. IIOCTaHOBJieHHeM IlpaBHTeJibCTBa P<t> OT 26 ,n;eKa6p.H 2011 r. N2 1137). EcJIH cpoK HX xpaHeHH.H HCTeK, MO./KHO 3aperHCTpHpOBaTb 6yxraJITepcKyIO crrpaBKy-pac'leT .--+ 37
S-B
IlpH pacqeTe HaJiora Ha rrpH6bIJib pacxo,n;hI Ha cepTHcpHKa~HIO rrpo,n;yK-
~HH 6e3 orracHee BKJIIO'laTb B rrpO'lHe paCXO,ll;bI paBHOMepHO B Te'leHHe cpoKa , Ha KOTOpbill BbI,D;aH cepTHcpHKaT. Be,n;b Ha 3TOM HaCTaHBaIOT 'lHHOBHHKH (rro,n;rr. 2 rr. 1 CT. 264, rr. 1 CT. 272 HK P<t> , IIHCbMO MHHcpHHa PoccHH OT 18 MapTa 2013 r. N2 03-03-06/1/8186). >45
4- B
Ilpe.tK,n;e qeM rro,n;a BaTb s a.HBJieHHe, CT OHT rrpoBepHTb , H e rrporneJI JIH cpoK ,D;JI.H s aqeTa HaJiora. l lsJIHIIIHe yrrJia 'le HHbie HaJIOrH MO.IKHO s aqecTb B T e 'le HHe Tpe x Jie T c ,n;aThI yrrJiaTbI ( rr. 7 CT. 78 HK P<t> ). >54
.... c 1 ·········.. ········ .. ········································ .. ······· .. ·················································· .............................................................. __,,.....-
HoBbIM 06yqa10rn;HM: rcypc no HarroraM
............................................................................... .............................. ..................... .. ......... ................................................... ....... AApec:
• school.glavbukh.ru -
BblCWaSI WKO/la r11as6yxa: HHHOBal..IHOHHaSI nporpaMMa o6y4eHHSI
Ha caHre Bb1cweH WKO/lbl r11as6yxa >school.glavbukh.ru MO>KHO npoHTH HOBblH Kypc, nocssiw,eHHblH 3a4eTy H so3spary Ha11oros, a raK>Ke csepKe c Ha11orosoH HHcneK1..1HeH. Ha6ep1-1re 2650 6a1111os, no11y4HTe AOCTyn K npoABHHYTOMY Kypcy, CMOTpHre BHAeo, 4HTaHre MeTOAH4KH. Ansi scex noAnHC4HKOB «r11as6yxa» o6y4eHHe 6ecnnarHoe. 3 an1-1cb1saHrecb s Bb1 cwy10 WK011y, 4T06b1 scerAa 6b1Tb s Kypce H3MeHeHHH no HanoraM, B3HocaM, npo sepKaM H noco61-1siM.
62
La Redoute OgesaVITecb so <DpaHL..J,111111!
ECTb BE~Vl, KOTOPblE HEJlb3~ KYnVlTb, VlX MO>KHO TOJlbKO 3AKA3ATb HA
www. laredoute. ru cnEWV1AJlbHOE nPE,[JJlO>KEHl!1E rOil~ HOBblX KJll!1EHTOB
nnarbe 55% niaHA, 45% xnonKA
1199p. 41.leera
-4Qo/o + 5ECnJlATH~ rOOCTABKA
KO.Q AKLW11!1 5911
I I
I•
It
3aKa>K111Te 6ecnnaTHb1tli KaTanor BecHa-JleTo 2015 no Tenec:PoHy: (495) 975 3030 6 ECnJlATHO**, ecn111 H83 0B8T8 KO,D, 5911 (500 CTpaHVILI, MOAbl)
·Yro6bl nOily'lVITb CKVIAKY 40%, Heo6XOAVIMO BBeGTVI npoMO-KOA 5911 B KOP3VIHe c 3aKa30M. KoA AeiilC'"BVITeneH TOnbKO AnSl HOBblX KnVleHTOB VI pacnpocrpaHSleTCSl Ha nepBbliil 3aKa3. MviHviManbHasi cyMMa JaKaaa - 1200 py6. B 3aKa3e AOmKHO 6b1rb He Mettee 2 BBL!.\Biil. ••5e3 yi<a3aHVIR KOAa croviMOCTb Karanora cocrasnRer 145 py6
PeKJlaMa. npeJVlO>KeHVIB ABiilCTBVITBnbHO AO 30.06.2015. noApo6HOC..., aKL\VIVI Ha laredoute.ru. 000 orPH 1067746262660, PoCCVISl, 107045, r. MocKBa. Manbliil ronOBVIH nep., A· 5.
.na Pegyr Pye·
rJiaB6yx B OTIIYCKe
c <<
)) _____ 110 <<
>> - - - - -
IlaM.HTKa ,IJ;JI.H 6yxraJITep1111
0 Barn rpacl>nK pa60T1>1 rro-rrpemHeMy c G Ile"llaT1> y
e
-~~~~~~~~ AO -~~~~~~~~~~·
<l>.M.O.
Cl:leTa-cl>aKTyp1>1 n rrepBHl:IKY aa MeH.H IIOAIIHChIBaeT _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ <l>.M.O.
0 IIo yTpaM rrpoBep.HliTe rrporpaMMY crreu;orrepaTopa. EcJin rrpnrnJio sJieKTpOHHoe Tpe6oBaHne, OTrrpaBhTe B OTBeT KBHTaHIJ;IllO. llHa"lle aa6JIOKHpyroT C"lleT.
0 Bea Moero BeAOMa HHKaKyro OT"lleTHOCTh, BKJIIO"lla.H yTO"llHeHKH, He IIOAaBaliTe.
0 He coo6i:.u;aliTe HHKOMY o KOMrraHnn, ee AOXOAax n pacxoAax, Aame ecJin rrpeACTaBJI.HIOTC.H HaJiorOBHKaMH.
0 EcJin rrpnAeT Tpe6oBaHne o rrpeACTaBJieHHH AOKyMeHTOB, IIOAaliTe XOAaTalicTBO Ha rrpOAJieHHe cpoKa. BJiaHK JiemnT:
*
rrpnrJiaC.HT Ha HaJioroByro KOMnccnro, cKamnTe, l:ITO rJiaB6yx B oTrrycKe. KaK TOJihKO Bep0 EcJin HeTc.H, cpaay rrepe3BOHHT. IlycTb OCTaB.HT HOMep TeJiecl>oHa.
0 06.HsaTeJihHO sarrnaTMTe: .n;aTa
KOMy, sa 'ITO
cyMMa
.n;aTa
KOMy, sa 'ITO
CYMMa
.n;aTa
KOMY, sa 'ITO
cyMMa
.n;aTa
KOMY, sa 'ITO
cyMMa
G> EcJIM KTO-TO em;e (Koro HeT B II. 9) Tpe6y eT .n;eHer, OTBe"tJaHTe, qTo rJiaB6yx B OTIIYCKe. G Pacc"tJMT1>1BaliTec1> HaJIMqHhIMM c KOHTpareHTaMM TOJihKO B rrpe.n;enax 100 000 py6. ATaKme
,lJ;JI.H CB.H3H
Moli Tenecl>oH Borrpoc B pe.n;aKlJ;MIO *YPHaJia «I'JiaB6yx» glavbukh.ru/otvet24
CKopo 6y.n;y, Barn rnaB6yx IIO)J;IIHCb
pacm ncppoBKa
JiaB6yx * 06pa3eq xoAanUi:cTBa ~ «rnaB6yx»Nii 14, 2014, 63
0TKperrHTe H rroBeCbTe PH.AOM c pa6o'!HM MeCTOM
""'
3/1 EKTPOH H bl Ill >KYPHA/1 <<KAAPOBOE AE/10>> noMO>KETO~OPM~Tbn~60~ KAAPOBbl~ AOKYMEHT
KAAPOBOE
AEno· K8~
Halffil <>41oPMKTb Ope,QOCT&B/leHHe ell<et'OAHO(O OTnyCICa <>41oPMKTO M BHe,(lpKTb 34$eKn18Hbll'\ KOHTpaKT COCT8BKTD rpa4>KK omyCKOB opfaHH308aTb AOKYMeHToo6opar B KllAJlOBOR en~ <>41oPMKTb yeonbHeHHe 8 C8Sl3H c COl(pa~eHMeM •01c11eHHOCTll MllM WTaTa ycTaHoeKTD pa3Mep A00118Tbl 38 C08MB~Hl18 BHYTJ)BHHBMY C08MBCTifTBfllO o4>c>PM1m> nepeBO,Q COTPYAHMKa Ha nocroRHHYIO pa6oTy e npe,Qanax OAHOA opraHM384M11
BblMllTHTb sapnnary OOTPYAHHKBM o4>c>PMKTD yeonbHeHHe no co6cT8&HHOMY lKe118HMIO
l1X rpall<AaH Hellb3R npMHHMaTb Ha pal5oty no C08MecTKTerlbCT8)1
Cll1CTEMA YMHoro noll1CKA noMO>KET HAll1T111 JH06YK> CTATbK> 1113 >KYPHAJlA, AOKYMEHT 1113 nPABOBOl/1 6A3bl 111n111 HY>KHbll/1 06PA3EU.
nonP06Y171TE 6ECn/1ATHO HA 311.KAE/10.P<I>
Ka~poBaH
pa6oTa «HeJih3H coKpaTHTh COTPYAHH~Y B oTrrycKe no yxOAY sa pe6eHKOM» ~ 74 HBAH mKJIOBED;, aaMecTHTeJih p)TKOBOAHTem:r PocTpyp;a
qTO Bbl c,n;eJiaeTe, ecmr coTpy,n;HMK KOIIMT
3Kcrrpecc-TecT ,n;n.a caMorrpoeepKM
OTrryCKa? .ilJrn, Hao6opoT' rrpOCMT
IIO,ll;CKa.iKeT' rrpaBMJibHO JIM Bbl OcPOPMJI.HeTe
oTrrycTMTb ero cpo"<IHO 3aBTpa? CaepbTe
oTrrycKa -} 77
CBOM pemeHM.H -} 68
10 6blCTpblX OTBeTOB Ha Ka,n;pOBbie BOIIpOCbl 6yxranTepa 06 yaoJibHeHM.HX, y-qe6HbIX OTrrycKax, cpO"<IHblX ,n;oroeopax -} 74
67
Ka,n;poBaH pa6oTa 0TrrycK
II.HTL 3anyTaHHLIX CHTyau;11H c OTDYCKOM -
KaK Bee
ocl>opMIITb no 3aKOHY
·... ..:.. .. 6yAeT npo111e, ecmt s saw eM rpacj:n1Ke orn ycKOB npe,o,ycMorpeHbl see HaKon 11sw11ec.R ornycKa c npow11 b1x 11er. B r aKoM c11y4ae MO>KHO orn paBHTb cor py,o,H11Ka OT,D,blXaTb ,o,a>t<e 6e3 3a.RB/leHH.R. Bee ca Moe BamHo e
0 CoTpy,u;HHK He xoqeT 11,u;TH B OTIIYCK, KOIIHT ,ll;HH
CoTpy,u;HHK B OTrrycKe ymeJI Ha 60JibHH'IHl>IH
EcTb crroco6 oTrrpaBHTb ero OT,lJ;bIXaTb
IIpo,z:i;JIHTe eMy oTrrycK. Ho TOJibKO ecJIH
6e3 3aHBJieHHH - >69
OH 6onen caM, a He ero pe6eHoK - t n
Pa6oTHHK rrpocHT oTrrycK c 3aBTpamHero ,IJ;H.H
•
Pa6oTHHK Tpe6yeT oTrrycK rrepe,u; yBOJihHeHHeM
Ho Tor.z:i;a HapynrnTcH Tpex.z:i;HeBHbIH cpoK
Mo.iKHO He rrycKaTb. licKJIIO"tfeHHe -
Bhl,z:i;a-qn oTrrycKHblX. KaK ny-qme rrocTy-
OT,lJ;blX no rpaci>HKY - >72
IIHTb KOMIIaHHH >69
•
CoTpy,u;HHK 3axoTeJI B oTrrycK cpa3y IIOCJie KOMaH,u;HpOBKH KaK o<i>opMHTb .z:i;oKYMeHTbI, "CIT06b1 He 6bIJIO mTpa<i>a - >10
68
0
PHCKH
Ecn11 KOMnaH11R B rrepByIO oqepe,n;h B TaKOH CHTyau;:m 1 MO)KHO rroroBOpHTb c COTpy,n;HHKOM
nOHAeT HaBCTpe4y
Ii rrpHMeHHTb IICHXOJIOrHl:feCKHH rrpHeM, a He IOpH,ll;Hl:feCKHH. 06'h.HCHH-
COTPYAH11Ky, 803-
Te, l:fTO ,n;JI.H pa6oTo,n;aTeJI.H HaKorrJieHHhle oTrrycKa pHcKoBaHHhI H qpeBa-
MO>KeH WTpacp
TbI KpyrrHhIMH mTpa<i>aMH. llMeHHO rrosTOMY pa6oTHHKa rrpoc.HT rroliTH
AO 50 000 py6.
HaBCTpeqy KOMIIaHHH H B3.HTb OTIIYCK. llHal:fe OH IIOKa)KeT CBOIO HeJIO-
(cT. 5.27 KoAn PCJ)) .
.HJibHOCTb K KOMIIaHHH H He CMO)KeT paCCl:fHThlBaTb B 6y,n;ym;eM Ha KaKyIOJIH6o IIOMOID;b co CTOpOHbl PYKOBO,ll;CTBa. EcJIH 3TO He rro,n;elicTByeT, TO MO)KHO rrepexo,n;HTh y)Ke K ropH,D;Hl:feCKHM rrpHeMaM. Bhl BrrpaBe OTrrpaBHTb COTpy,n;HHKa B OTIIYCK rrpHHY,D;HTeJibHO, ecJIH B Bame.M: KOMIIaHHH ecTh aKTyaJihHhlH rpaqnm oTrryCKOB. OH o6.a3aTeJieH KaK ,ll;JI.H pa6oTo,n;aTeJI.H, TaK H ,ll;JI.H COTpy,n;HHKOB . IlosTOMY eCJIH COCTaBJI.HTb TaKOH ,ll;OKYMeHT c yqeTOM ,n;HeH OT,ll;bIXa, KOTOpbie COTPY,ll;HHK He OTryJI.HJI B rrpOlliJibie ro,n;hl, TO OTrrpaBHTb ero B OTIIYCK 6y,n;eT Ol:feHb rrpOCTO. ,ll;a)Ke ecJIH OH He XO"<IeT. Ha,n;o 3a ,D;Be He,n;eJIB ,n;o Ha"<IaJia OTIIYCKa no rpacpHKY BPYl:fHTb pa60THHKY li3Bem;eHHe 0 TOM , 'ITO eMy CKOpo rropa oT,n;hrxaTh. A Ha BTopoM 3K3eMrrJI.ape rrycTh pacrrHmeTc.a, 'ITO yBe,n;oMJieH. IlocJie 3TOro OCTaHeTC.H TOJibKO BbIIIJiaTHTb OTIIYCKHhle -
He II03,D;Hee
"<IeM 3a TPH KaJieH,n;apHbIX ,n;H.a ,n;o Ha"<IaJia oTrrycKa. HHKaKoro 3a.HBJieHH.H Ha OTIIYCK OT pa60THHKa B TaKOH CHTyaa;HH He IIOTpe6yeTC.H. AnhTepHaTHBOH li3Bem;eHHIO MO)KeT 6hITb H rrpHKa3 0 rrpe,n;ocTaBJieHHH oTrrycKa. Ha,n;o TOJihKO cocTaBHTh noT ,n;oKyMeHT 3apaHee, "<IT06h1 co6JI10CTH ;::t;ByxHe,n;eJibHblH cpoK. EcJIH coTpy;::t;HHK OTKa3bIB aeTc.H cTaBHTb rro;::t;rrHcb H B H 3 Bem;eHHH, H B rrpHKa3e -
TO)Ke He 60Jibllia.H 6e,n;a. Co6epHTe KOMHCCHIO , HarrpHMep,
H3 Tpex "<IeJIOBeK -
pyKOBO,ll;HTeJI.H OT,D;eJia Ka;::t;pOB, H a'laJibHHKa OT,D;eJia,
B KOTOpOM Tpy,n;HTC.H COTpy,n;HHK, H ceKpeTap.H. II IIOIIpOCHTe paCIIHCaTbC.H B aKTe 0 TOM, "'ITO pa60THHK OTKa3aJIC.H co6JIIO;::t;aTb rpacpHK OTIIYCKOB.
PHCKH
IlocJie 'lero orrJiaTHTe OTrrycK.
Ecn11 KoMnaH11R
,ll;a)Ke eCJIH IIOCJie 3TOro COTpy,n;HHK rro.M:,n;eT Ha rrpHHII;HII H 6y,n;eT rrpH-
nOHAeT HaBCTpe4y
XO,ll;HTb Ha pa6oTy, HaXO)J;.HCb no ,n;oKyMeHTaM B OTIIYCKe, 3aprrJiaTa eMy
COTPYAHl1Ky,
He IIOJIO)KeHa. Be,n;b Bbl Bee ocpopMHJIH BepHo.
ro Hapyw11r rpeXAHeBHblH cpoK Bb1nnarb1
CHTyau;HH N2 2: pa6oTHHK npOCHT OTnycK c 3aBTpamHero ,ll;H.H
ornycKHb1x. A Jro KoMneHca411R 3a 3aAep>KKY
B
TaKoli CHTyaa;HH ecTI> ;::t;Ba rryTH. IlepBbIH -
MO)KHO rrpe,n;JIO)KHTb
COTpy,n;HHKY Ha rrepBbie Tpli ,ll;H.H B3.HTb OTIIYCK 3a CBOH C"'ieT, a y)Ke
11 wrpacp AO 50000 py6.
69
KaAIJOBaH pa6oTa OTI1ycK
e 1IeTBepToro -
orma'I1rnaeMbIH. Tor.n;a 3a TPH ,ZJ;HH .n;o ero Ha'IaJia oTnyeK-
Hbie 6y.n;yT BbI,ZJ;aHbI 6e3 HapymeHHH. BTopo:H:- B HeKOTOphlx KOMnaHHHX eoTpy,ZJ;HHKaM rrpe,n;JiaraIOT yKa3aTb B 3aHBJieHHH, 'ITO ero oTiryeK Ha'IHHaeTCH qepe3 TPH ,ZJ;HH. Tor.n;a y 6yxraJITepHH IIOJIY'IHTCH BOBpeMH Ha'IHeJIHTb H BbIIIJiaTHTb oTiryeKHbie. A yeTHo e eoTpy,n;HHKOM ,ll;OI'OBapHBaIOTeH, 'ITO y:H:,n;eT OT,ZJ;bIXaTb OH e 3aBTpamHero ,ZJ;HH H BbIH,ZJ;eT H3 OTIIyeKa Ha TPH ,ZJ;HH paHbIIIe. Ha 6y.n;ym;ee eorJiaeyliTe e pyKoBO,ZJ;HTeJieM H npe.n;ynpe,n;HTe pa6oTHHKOB, 'ITO B epo'IHOM nopn.n;Ke MO-'KHO B3HTb TOJibKO oTnyeK 3a eBoli c'IeT.
A 06 onJia'IHBaeMOM OTrryeKe Ha,n;o rrpe.n;ynpe.m,n;aTb 3apaHee, HarrpHMep 3a He,n;eJIIO HJIH ,ZJ;Be.
PHCKH
CHTyau;HH NQ3: coTpy,r:t;HHK 3axoTeJI B oTrrycK cpa3y
Ecm-1 see ocj:Jop-
IIOCJie KOMaH,r:t;HpOBKH
MHTb 3apaHee, pHCKOB Her. Ec111-1
Pa6oTHlIB yexaJI B KOMaH,ZJ;HpOBKy Hy.me OTTy,n;a no3BOHHJI e npoeb6o:H:
>t<e corpyAHHK
rrpe.n;oeTaBHTb eMy OTnyeK.
npOCHT ornycK
HJIH eTpaHe, Ky.n;a OH KOMaH,n;HpOBaH.
HaKaHyHe, TO 3TO
c TeM, 'IT06bI rrpoBeeTH ero B TOM ropo.n;e
B TaKOH enTya:u;mr BaM HY-'KHO IIO,ll;I'OTOBHTb Bee ,Zl;OKYMeHTbI, noe'IH-
KOMneHca41-1.si
TaTb OTrryeKHhle H BbIIIJiaTHTb HX He no3.me 'IeM 3a TPH ,ZJ;HH .n;o Ha'IaJia
3a 3aAep>t<KY
oTnyeKa. Ilpn 3TOM 3aHBJieHHe eoTpy,n;HHK Mo.meT nepeeJiaTb no <PaKey
ornycKHblX
HJIH OTeKaHHpOBaTb H BbieJiaTb no 3JieKTpOHHOH IIO'ITe. A npHBe3eT opH-
H wrpacj:J
I'HHaJI, a TaK.me rroeTaBHT no,n;nHeb Ha npHKa3e y.me rroeJie eBoero rrpH-
AO 50 000 py6.
e3,n;a. H eeJIH pa6oTHHK no3BOHHJI 3apaHee, oeo6bIX 3aTpy,n;HeHHH Bee 3TO He Bhl30BeT. Ilpo6JieM He B03HHKHeT, .n;a.me eeJIH OTIIYCKHbie 3TOMY pa6oTHHKY Bbl Mo.meTe Bhl,ZJ;aTb TOJibKO HaJIH'IHbIMH. HapyrneHHH Tpex,n;HeBHor o cpoKa He 6y,n;eT, eeJIH no.n;roTOBHTb Bee BOBpeMH. Be,n;b 3TO He Barna BHHa, 'ITO COTpy,n;HHK He CMOI' rrpHHTH B Kacey BOBpeMH. <l>aKTH'IeCKH pa60THHK nOJIY'!HT ,n;eHbrH y.me noeJie oTrrycKa. EeJIH .me KOMrraHHH nepe'IHeJIHeT ,n;eHbrn Ha 6aHKOBCKYIO KapTy COTpy,n;HHKa, Tor.n;a HX o6H3aTeJibHO HY-'KHO nepe'IHCJIHTb .n;o oTrrycKa. EeJIH .me BaM CTaJIO li3BeeTHO 06 OTrryeKe KOMaH,n;HpOBaHHOI'O eoTpy,n;HHKa JIHIIIb B rroeJie,ZJ;HHH MOMeHT, 3TO 'IpeBaTO HapyrneHHeM Tpex,n;HeBHOI'O epoKa BhlnJiaTbI OTrrycKHbIX. 3Ha'IHT, Hy.mHo rrJiaTHTb KOMneHca:u;nro 3a RX 3a,n;ep.mKy, a TaK.me eCTb pHeK IIITpa<Pa 3a HapyrneHHe Tpy,n;OBOI'O 3aKoHo,n;aTeJibCTBa -
50 000 py6. (cT. 5.27 KoAil P<t>). Tor.n;a MO.mHo
ocl>opMHTb OTnyeK O,ZJ;HHM H3 Tex ,ZJ;Byx cnoeo6oB , 0 KOTOpbIX Mhl paceKa3aJIH B rrpe,n;hl,n;ym;eM pa3,ZJ;eJie (CHTyaa;HH .M 2).
70
CHTyan;H.H NQ 4: coTpy,11.HHK B oTnycKe ymen Ha 60JILHHqHLIH
PHCKH ,ll,11.R KOMnaHHH pHCKOB HeT, rnaBHOe
He3aBHCHMO OT Toro, Kor,z:i;a 3a6oJieJI pa6oTHHK HJIH ,z:i;o Toro, KaK OH Ha"IaJICH, -
BO BpeMH OTI1ycKa
npoAnHTb ornycK
3a Te )J;HH OT)J;bIXa, Ha KOTOpnie rrpHm-
Ha AHH 6011e3HH,
JiaCb 6oJie3Hb, eMy HY,iKHO Bbll1JiaTHTb 11oco6He 110 BpeMeHHOH HeTpy,11;oc11oco6HOCTH (CT.
9 <I>e,11;epaJibHOI'O 3aKOHa OT 29 ,11;eKa6pH 2006 r.
yKa3aHHble B 6t01111eTeHe, KOTOpbl~
N2 255-<1>3). Pa3YMeeTCH, ecJIH OH 11peµ;cTaBHT opHrHHaJI 60JI1>HH"IHOro
BblAaH s oTe4e-
JIHCTa.
CTBeHHOM MeAy4pe>t<-
0T11ycK COTPYAHHKa HymHo 11po,11;JIHT1> Ha 11epno,11;, B TeqeHHe KOTopo-
AeHHH. lt1HocTpaHHb1e
ro ,lJ;HH 6oJie3HH rrepeceKJIHCb c )J;HHMH OTl1YCKa. 8To 11paBHJIO KacaeTCH
6011bHl't4Hble cf:JOHA
TOJibKO Tex c.rryqaeB, KOr,11;a BO BpeMH OTIIYCKa 3a6oJieJI HJIH IIOJIY'iHJI TpaB-
He on11a4HBaeT.
MY caM coTpy,n;HHK. EcJIH me qacTn ,11;Heli oTrrycKa pa6oTHHK 110TpaTHJI Ha yxo,11; 3a 60JI1>H1>IM i:iJieHOM ceM1>H, 11oco6ne 3a aTH AHH eMY He 110JiaraeTCH. A OT11ycK Ha ,lJ;HH TaKoro yxo,z:i;a He rrpo,z:i;JieBaeTCH (cT. 124 TK P<l>). 0TryJIHTb )J;HH OTl1YCKa, KOTOpbie COTPYAHHK 11po60JieJI, OH MOmeT JIH6o cpa3y, JIH6o rroTOM -
B y,z:i;o6Hoe BpeMH. OH ,11;0JimeH coo6m;HTb BaM
0 TOM, KaKOH H3 3THX BapHaHTOB xoqeT HCl10Jlb30BaTb. ,il;JIH 6yxraJITepHH 6y,n;eT y,z:i;o6Hee, eCJIH pa60THHK Ha11mneT 3aHBJieHHe Ha :;)TOT ci:ieT He 1103,ll;Hee )J;HH, B KOTOpbIH ,ll;OJimeH 6bIJI no nJiaHy BblHTH H3 OTnycKa. CoTPYAHHK He Bcer,z:i;a MomeT 3TO c,11;eJiaT1>. Ha11pHMep, ecJIH OH 11po,z:i;omKaeT 6oJieTb. l:IJIH me 110TOMY' qTo peIIIHJI rrpoµ;JIHTb OTl1YCK cpa3y me 110CJie 6oJie3HH, HO npnexa Tb ,lJ;JIH o<l>opMJieHHH ,lJ;OKyMeHTOB y Hero HeT B03MOmHOCTH. B
110,11;06H1>1x cJiyqaHx ocTaeTCH TOJinKO B1>1cJiy-
maT1> ero perneHHe 110 TeJie<l>oHy H 110JiyqHT1> OT Hero 3aHBJieHHe no cl>aKcy HJIH aJieKTpOHHOH noi:iTe.
A HymHo JIH rrpo,11;JieBaT1> oT11ycK, ecmr coTpy,n;HHK 3a6oJieJI 3a rpaHHn;eli? ,il;a, HymHo, HO TOJibKO eCJIH OH 11pe,11;cTaBHT BaM 60JibHH"IHnIB, oq>0pMJieHHhlH 110 poccHHCKHM npaBHJiaM. Be,z:i;n OT 3apy6emH1>1x Bpai:ieli OH 110JiyqHT ,ll;OKyMeHT Ha HHOCTpaHHOM H3bIKe. IIoaTOMy, BepHyBIIIHCb ,lJ;OMOH, pa60THHKY HymHO 6y,11;eT 3aMeHHTb ,lJ;OKYMeHTbI, Bhl,lJ;aHHbie 3a rpaHHD;eH, Ha HX pOCCHHCKHH aHaJIOr. ToJibKO 110CJie 3Toro COTpy,n;HHKY MOmHO 6y,n;eT BbIIIJiaTHTb 11oco6ne 3a cqeT <I>CC. l:IHai:ie <l>oH,n; He B03MeCTHT KOMl1aHHH 110Tpai:ieHHbie ,11;eH1>rH. Ilpou;ecc 11epeocl>opMJieHHH 60JI1>HH"IHDIX Bec1>Ma Tpy,11;oeMKHH. l:I ,n;aJieKo He Bee pa60THHKH 3aXOTHT o6peMeHHTb ce6H 3TOH 6YMamHOH BOJIOKHTOH. CaMo co6oli, 011Jiai:inBaT1> BpeMH 6oJie3HH 110 «HHOCTpaHHOMY» 60JI1>HH11HOMY pa6oToµ;aTeJib He o6.H3aH, OH MOmeT 3TO cµ;eJiaTb TOJibKO 110 co6CTBeHHOH HHHD;HaTHBe. Ilo3TOMY B µ;aHHOM CJiyi:iae 11epecqHTbIBaTb ,lJ;HH OTIIyCKa H IIpO)J;JieBaTb ero He HymHO.
71
KaAIJOBaH pa6oTa OTI1ycK
ToJihKO BOT .n;oKyMeHT o 6oJie3HH Bee paBHo rroHa.n;o6HTC.H pa6oTHHKy, eCJIH BpeM.H OTIIYCKa no.n;xo.n;HT K KOH:U:Y, a Jie"t!eHHe 3aT.HHYJIOCh. Be.n;h KaK HHa"tJe COTPYAHHK o6ocHyeT CBOIO He.HBKY Ha pa6oTy? Ecmr He.n;oJie"tJHBIIIHlic.a pa6oTHHK BepHeTC.H B PoccHro, He HMe.H p;oKyMeHTa, no.n;TBepm.n;arom;ero cl>aKT HeTpy.n;ocrroco6HocTH, H yme TYT o6paTHTCH K Bpa"tiy, TO 6oJibHH"t!HblH JIHCT eMy BbIIIHIIIYT c .n;aTbl o6pam;eHH.H.
M ecJIH aTo npoH3o:B:.n;eT em;e B oTnycKe, ero HymHo 6y.n;eT npo.n;JIHTh.
PHCKH
,D,11peKrop snpase
CHTyau;HH N2 5: pa6oTHHK Tpe6yeT OTnycK nepe.a; YBOJI1>HeHHeM
He AaBaTb TaKOH ornycK, ec1111 OH He
Pa6oTHHK HanHcaJI .n;Ba 3a.HBJieHH.H -
nepBoe Ha oTnycK, a BTopoe
no rpacp11Ky. Ec1111
06 YBOJihHeHHH no co6CTBeHHOMY meJiaHHIO cpa3y no OKOH'laHHH OTny-
ornycK no11ara-
CKa. CoTpy.n;mrn HacTaHBaeT, 'ITO KOMnaHirn o6.a3aHa npe.n;ocTaBHTh eMy
erc~ no rpacp11Ky,
)J;HH OT,ZJ;hlXa. 0.n;HaKO npe.n;ocTaBHTb TaKOH OTIIYCK -
TO 3a OTKa3 803-
o6.a3aHHOCTh pa6oTop;aTeJI.H. Ecmi, KOHe'lHO, OH He rrpe.n;ycMoTpeH
MO>KeH wrpacp
no rpacl>HKy.
AO 50 000 py6.
3TO npaBo, a He
B cTaThe 127 Tpy.n;oBoro Ko.n;eKca P<l> cKa3aHo, 'ITO OTnycK c nocJie.n;yrom;HM ysoJII>HeHHeM MomeT 6hITh npe.n;ocTaBJieH. CJioBa «MomeT 6nITh» <l>aKTH"t!eCKH 03Ha'laIOT, 'ITO OKOH"t!aTeJibHOe peIIIeHHe -
npe.n;ocTaBHTb
OTnycK HJIH HeT- npHHHMaeT pa6oTO)J;aTeJib. To eCTb OH MomeT H OTKa3aTh. B TaKOM CJiy'lae BMeCTO OTnycKa pa60THHK npOCTO nOJiy<IHT KOMneHca:a;HIO. EcJIH coTpy.n;HHK rrpocHT oTnycK He no rpacl>HKY, HO .n;HpeKTop corJiaceH ero rrpe.n;ocTaBHTh, TO B03HHKaeT TPH Bonpoca. IlepBhIH -
Kor.n;a pacc•rnTaThCH c pa6oTHHKoM? B ero nocJie,ZJ;HHH pa6o-
'lHH .n;eHh. BTopo:B:- KaKoli .n;eHh C'lHTaTh .n;HeM yBOJihHeHH.H? IlocJie,n;HH:B: .n;eHh oTrrycKa (cT. 127 TK P<l> ). llMeHHO aTy .n;aTy cJie,n;yeT YKa3aTh B Tpy.n;oBo:H KHm1me. To ecTh B .n;aHHOM cJiy'lae IIOHHTHH «.n;eHh ysoJihHeHHH» H «nocJie,ZJ;HHH .n;eHh pa60Th1» He coBrra.n;aroT. A 3Ha'lHT, OT,ZJ;aTh Tpy.n;oByro KHHmKy H npOH3BeCTH IIOJIHblH pac"tJeT c pa60THHKOM Heo6xo.n;HMO .n;o ero yxo.n;a B OTrryCK -
B nocJie)J;HHH .n;eHb pa60Tbl.
HaKoHe:a;, TpeTHH Bonpoc -
rrpo.n;JieBaTh JIH oTrrycK, ecmr pa6oTHHK
B HeM 3a6oJieeT? HeT, aToro .n;eJiaTh He HymHo. <l>aKTH'leCKH TPYAOBhie OTHOIIIeHHH c pa60THHKOM npeKpam;aIOTC.H c Ha"tJaJIOM ero OTIIYCKa, BCe pac'leThI K aToMy BpeMeHH yme 3aBepIIIeHhI. M .n;aTa yBOJihHeHHH B o.n;HoCTOpOHHeM nop.H.n;Ke H3MeHeHa 6hlTb He MOmeT • CEPrER IIJHJIKHH , Be,D;yrn;Illi 3KCilepT JKYPHaJia «I'JiaB6yx»
72
PE Kn AMA
::; 0 N
C\i
'....° N
0
~
;
g za.
HeropMoHanbHblM npenapaT AnSI rapMOHlll"IHOM >Klll3Hlll! MoH >t<l-13Hb scerAa 6bina HaCblll.\eHHoill . B Heil! 6 b1m'1 111 no6eAbl , 111 pa3oYaposaHll1R ..
V1 3TO AaBano MHe 6eCL\eHHblill OnblT, >KenaH111e >Kll1Tb 111 pa3Bll1BaTbCH
Aanbwe ... ~ MHororo A06111nacb B >Kll13H111: y MeHH 3aMeYaTenbHaH ceMbH , s3pocnb1e AeT111 ,
sepHble APY3bH, Mo111 ysneYeH111H . ~ np111Bb1Kna >Kll1Tb B csoeM p111TMe, 111, nosepbTe, Moil! B03pacT - 3TO He nOBOA OT Yero-TO OTKa3blBaTbCH. ~ ce6H npeKpaCHO YYBCTBYIO B csoeM B03pacTe. ~ paAy10cb Ka>KAOMY AHIO BMecTe c Kn111MaKcaHoM ®. OH noMoraeT yMeHbWll1Tb Bb1pa>KeHHOCTb «np111n111BOB », Hepso3HOCTll1 111 pa3Apa>Kll1TenbHOCTll1 , He B03AeVtCTBYH np111 3TOM Ha ropMOHanbHblill CTaTyc. V1 co BCeMll1 CBOll1Mll1 nOApyraMll1 51 AenlOCb npeKpaCHblM HaCTpoeHll1eM! 000 "Hn <D "Marep111a MeA111Ka XonA111Hr" Pocc111f!,127473, MocKsa, 3-'1 CaMOTeYHblL'.1 nep., ,Q.9
Ten/cpaKc 8 (495) 684-43-33 www.materiamedica.ru
Ka,n;poBaH pa6oTa 10 KOHCYJihTau;tt:B:
06 OTIIYCKe, BLIXO,rt;HLIX, COKpaI.QeHHHX H HeIIOJIHOM pa6oqeM ,rt;He
0
HymHo JIU BKJIIO"'IUTb B pac-
"'leT OTIIYCKHbIX OIIJiaTy ,lJ;HJI OT'bea.zi;a
e
IIpe.zi;ocTaBJIJITb JIU BbIXO,lJ;HOH p;eHb
COTpy,D;HHKaM <l>HJIHaJia, eCJIH B peru-
COTPY.zi;HUKa B KOMaH,zi;upOBKy, ecJIU
OHe, r.zi;e OH Haxop;HTCJI, ycTaHOBJieH
:lTO 6bIJI BbIXO,lJ;HOH?
cBoii rrpaap;Hux?
,D;a, HymHO y-qeCTb H ,n;eHb OT'be3,n;a,
,D;a, BbIXO,n;Holi Ha,n;o rrpe,n;ocTaBHTb. PerH-
H Ha"'IHCJieHHYIO 3a Hero cyMMy . .lfa pac-
OHaJibHbie BJiaCTH BIIpaBe ycTaHaBJIH-
"lleTHOro rrepHo,n;a Ha,n;o HCKJIIO"llaTb TOJibKO
BaTb CBOH BbIXO,ZJ;Hbie rrpa3,ZJ;HHqHbie ,ZJ;Hll
,ll;HH KOMaH,n;HpOBKH, 3a KOTOpbie Ha"l!HCJieH
(peKoMeH,n;a:r.:t;HH PocTpy.n;a, yTB. rrpoTo-
cpe,n;HHli 3apa60TOK. A 3a pa6oTy B Bb1xo,n;-
KOJIOM OT 2 HIOH.ff 201 4 r . •M 1). HarrpH-
Hb1e COTPY,ZJ;HHK IIOJIY"lJ:HT He cpe,n;HHH 3apa-
Mep, B KpacHo,n;apcKOM Kpae 20 arrpeJI.a -
6oTOK, a 3aprrJiaTy B ,ll;BOHHOM pa3Mepe
BbIXO,ZJ;Holi ,n;eHb, Pa,n;oHH:r.:t;a. EcrrH rorroB-
(cT. 153 TK P<I>).
Ha.a KOMrraHH.a pacrrorromeHa B MocKBe, a cPHJIHaJI B KpacHo,n;ape, TO y MOCKOB-
e
cKoro rro,n;pa3,n;erreHH.ff 6y,n;eT cBoli rrpoH3CJie,zi;yeT JIU BHOCHTb H3MeHeHHJI
B rpa<l>uK OTIIYCKOB Ha 2015 ro,zi;, eCJIH
COTPY,lJ;HHKa B3JIJIH Ha pa6oTy BeCHOH?
BO,Zl;CTBeHHbIH KaJieH,n;apb, a y cPHJIHaJia CBOH -
Ha O,ZJ;HH pa60"'IHH ,n;eHb B arrperre
MeHbIIIe.
HO BHeCTH H3MeHeHH.ff B rpaqrn:K H rrpe,n;y-
e
CMOTpeTb TaM cpOKil OTIIYCKOB Bcex HOBbIX
B OTnycxe no yxo;a;y aa pe6eHKOM
COTpy,ZJ;HHKOB.
.zi;o Tpex JieT?
8To He o6srnaTeJibHO, Be,ZJ;b B 3aKOHO,ZJ;aTeJibCTBe HeT TaKoro Tpe6oBaHH.a. Ho Mom-
e
MomHO JIU COKpaTUTb ,ll;OJimHOCTb
COTpy,zi;uun;bI, KOTOpaJI Haxop;HTCJI
HeT, HeJih3.a. ,D;ame ecJIH coTpy,n;HH:r.:t;a IIHCbHymHO JIH rrepeC"'IHTbIBaTb OTIIYCK-
Hble 2015 ro,zi;a, ecJiu ro,zi;oBaJI rrpeMHJI Ha"'IUCJieHa IIOCJie OTrrycxa?
MeHHO corrracHTc.a c coKpaiu;eHHeM. YBOJibHeHHe B CB.ff3H c COKpaiu;emrnM IIITaTa rrpoHCXO,ZJ;HT no HHH:r.:t;HaTHBe KOMIIaHHH.
A B OTHOmemur pa60THHIJ;bl, y KOTOpoli ,D;a, HymHo. EcJIH coTpy,n;HHK, HarrpH-
eCTb ,n;eTH B B03pacTe ,ll;O Tpex JieT' 3TO He,n;o-
Mep, 6bIJI B OTIIYCKe B <PeBpaJie, a B arrpeJie
rryCTHMO ("'1. 4 CT. 261 TK P<I>). KaK BapH-
eMy Ha"'IHCJIHJIH rrpeMHIO IIO HTOraM pa6o-
aHT' MOmHO ,n;orOBOpHTbC.ff c pa60THH:r.:t;eli
Tbl B 2014 ro,n;y, HymHo c,n;eJiaTb rrepepac-
06 yBOJibHeHHH no corrrameHHIO cTopoH.
qeT OTIIYCKHbIX c y-qeTOM 3TOH BbIIIJiaTbl
A rrocrre noro coKpaTHTb yme BaKaHTHyro
H ,ll;OIIJiaTHTb p a60THHKY pa3HH:r.:t;y.
,ZJ;OJimHOCTb.
74
PA3'bHCHHET I1BAH IIIKJIOBEIJ; - aaMp)'KOBOp;liTemi: <I>ep;epaJibHOH CJIYJK6bI no Tpyp;y H aaHJITOCTR P<I>. C 1978 rop;a pa6oTaJI B cyp;e6Hb1x opraHax, aaTeM B npoKypaType. C 1987 no 1998 rop; 6bIJI cHaqaJia aaBep;yrom;HM oTp;eJioM, a aaTeM p;HpeKTopoM ropop;cKoro n;eHTpa aaHHTOCTH HaceJieHRH. C 1998 rop;a pa6oTaJI B MHHRCTepcTBe Tpyp;a H con;HaJibHoro paaBHTHJI. B 2004 rop;y HaaHaqeH HaqaJibHHKOM IlpaBoBoro ynpaBJieHHJI PocTpyp;a, a c 28 aBrycTa 2008 rop;a - aaMeCTHTeJieM PYKOBOp;HTeJIJI.
G
KaK yBOJIHTb reHepaJILHoro .zi;npeKTOpa 000 no co6CTBeHHOMY :m:eJiaHHIO?
o6.H3aH 6blJI B TaKJ:IX CJiyqa.ax H3Be~aTb pa6oTo,n;aTeJI.a Ha pa6oTe no coBMeCTHTeJihCTBy, HO He c,n;eJiaJI 3Toro, OH MOJKeT 6bITb npliBJieqeH K ,21;HCI.J;linJIHHapHOM
Tpy,2J;OBOM .n;oroBop c HHM npeKpa~aeT-
OTBeTCTBeHHOCTH.
c.a Ha OCHOBaHHH perneHH.H co6CTBeHHH:Ka mm ero npe,n;cTaBHTeJI.a. A npe.n;ynpe,n;HTb 0 CBOeM yxo.n;e OH ,21;0JIJKeH He 3a ,n;Be He,n;eJIH, a 3a o,n;HH Mee.au; (cT. 280 TK P<l>).
8
Pa6oTHHK yBOJibHJieTCJI no corJiameHHIO CTOpOH H noJiyqHT BbIXO,ZJ;HOe noco6ne. Ha.zi;o JIH yqecTb ero npu pac'l:JeTe KOMneeca:u;nn aa eencnoJib30· BaHHblH OTnycK?
Cl) IIJiaHnpyeM nepeBecTn coTpy.zi;HHKOB 0,ZJ;HOro OT,ZJ;eJia Ha HenOJIHYIO pa6oqyro He,ZJ;eJIIO. Ha.zi;o JIH nx YBe.zi;oMHTb 06 3TOM aa ,ZJ;Ba Mecx:u;a? ,D;a, Ha,n;o. Ho npH ycJIOBHH, qTo KOMnaHH.H BB0,21;liT pemliM HenoJIHOro pa6oqero BpeMeHH B 0,21;HOCTOpOHHeM nop.a.n;Ke . Pa6oTo,n;aTeJih BnpaBe TaK nocTynHTh ,
HeT, He Ha,n;o. Be.n;n Bhlxo,n;Hoe noco-
ecJIJ:I ecTb pliCK MaccoBhlx yBOJihHeHHii
6He He .HBJI.HeTc.a onJiaToli Tpy.n;a. H TYT
(cT. 74 TK P<l>). IlpH nepeBo,n;e coTpy,n;HH-
He BaJKHO, KaK 6nIJIO paccqHTaHo 3TO
KOB Ha HenoJIHYIO pa6oqyro He,n;emo no liX
noco6He -
Hcxo.n;.a H3 cpe,n;Hero 3apa60T-
Ka HJIH OKJia,n;a.
G
Mo:m:eo JIH YBOJIHTb conMeCTHTeJIJI aa nporyJI, ecJin no ocHOBHoii pa6oTe OH yexaJI B KOMaH,ZJ;HpOBKy? HeT, HeJih3.H. Be.n;n OH OTCYTCTBOBaJI
3a.HBJieHHIO B yBe,n;OMJieHHH 3a ,n;Ba Mec.au;a HeT Heo6xo,n;HMOCTH.
@coTpy,ZJ;HHK ycTpOHJICJI Ha pa6oTY H qepea Mecx:u; npnHec cnpaBKY H3 Byaa 0 Heo6XO,ZJ;HMOCTH yqe6Horo oTnycKa. Mo:m:Ho JIH OTKaaaTh n onJiaTe TaKoro OTnycKa?
Ha pa6oTe no yBa'1mTeJihHOM npHqJ:IHe. Ha nepHo,n; noe3,n;KH cpe,n;HJ:Iii sapa-
HeT, HeJib3.H. Ilpe.n;ocTaBJieHHe yqe6Horo
6oTOK 3a KOMaH,n;lipOBaHHbIM COTpy,n;HH-
oTnycKa HJ:IKaK He yB.a3aHo c npo.n;oJimli-
KOM coxpaH.HeTC.H TOJibKO no OCHOBHOMY
TeJibHOCTbIO pa60Tbl COTpy,n;HHKa B KOMna-
MecTy pa6oThI. A Ha pa6oTe no coBMecTH-
HHH (cT. 177 TK P<l>). Ilo3TOMY ero HYJKHO
TeJibCTBY npo~e Bcero o<l>opMH:Tb OTnycK 3a cBoii cqeT. 0,n;HaKo ecJIJ:I pa6oTHHK
B KOMnaHJ:IH BCero Mee.au;.
npe.n;ocTaBJ:ITb, .n;a)Ke ecJIH OH oTpa6oTaJI
75
<aKTHOH>
Baw nLll4Hbl~ Ka6LllH9T nOAnLllC4LllK8 Bee AOKyMeHTbl noA pyKolil
e
lk.action-media.ru
3aKa3 op i.u11Hanoe AOt<yMeHToe
x -
./ Nt 20961873 Sii aetyCT 2014
,/ Nt 20856238 SB ErycT 2014
,/ Nt 20729921SBMIOllb2014
Wfo$f1AM
-
.1
-
__ ......·-.,__ -__ ·-__ .·-··.
...... _ _ tMllfi,:u
,..,.,.,...
_....,...
~
~--
-~
3alq)b188IOU4M8 AOIC}'M8HTbl
B JlviYHOM Ka6viHeTe (lk.action-media.ru)*: .../ noA pyKoill KOnVIVI scex 3aKpb1Ba10W,V1X AOKYMeHTos; .../ MOMeHTanbHblVt 3aKa3 opV1rviHanos; .../ nOMOW,b Cll'Y>f<6bl cepBVICa - B TeYeHVle 24 YaCOB. 3axOAVITe B flW-IHblVt Ka6V1HeT nOA CBOVIM JlOrlllHOM VI naponeM OT cail1Ta «rnas6yxa» VlllVI nio6oro APYroro cail!Ta «AKTVIOHa». MO>KHO npoCTO KJlVIKHYTb Ha csoe VIM~ Hasepxy cail1Ta nio6oro Hawero >KYPHana.
lk.action -media.ru "llot<a lOllbl<O np111 noAfll'ICKe e 000 •Almlot+npecc•
Ka,n;poBaH pa6oTa IIpoBepnTe ce6si
B1>1 npaBHJILHO o<l>opMJIHeTe OTIIYCKa?
l
CoTpyp;HHK 3a6onen BO BpeM.H oTrrycKa 3a rpamru;e:H:. HymHo JIH B TaKoM CJiyqae rrpop;JIHTb pa60THHKY OTIIYCK Ha Bp eM.H ero 6oJie3HH H OIIJiaTHTb 6oJihHlPIHbIH?
Q A. pa, oocmamo'l(,HO 3aRB.nettUft om pa6omttu1ca u opu2utta.na 60.n'b'HU'l(,H020 .nucma.
Q B. Pa, tto mo.rw1w B moM c.ny'l(,ae, ec.nu pa6omttu'K 3aMettum U'HOCmpaHH'tltU 60.rt'b'HU'l(,'H'tltU Ha e20 pOCCUUC'KUU atta.no2.
Q
2
B. H em.
B arrpene KOMrramrn rrpHH.HJia Ha pa6oTy HeCKOJihKO HOBhIX coTp y,n;HHKOB. Ha,n;o JIH B CB.H3H c 3THM BHOCHTb H3MeHeHH.H B rpa¢ HK OTIIYCKOB Ha 2015 ro,n;?
Q A. pa, o6sisame.n'btto.
Q B. pa, Ho B'K.rt10'l(,am'b HOBMX compyottu'KoB B 2pa(/Ju'K HYJICHO mo.n'b'KO nae.rte mo20, 1ca1c ottu npouoym ucnMmame.n'btt'tltU cp01c.
Q B. Hem, maKux mpe6oBattuu B 3a1Cottooame.n'bcmBe ttem. Ho 'KOMnattUft BnpaBe Bttecmu amux compyottU'KOB B 2pa(/Ju'K. HymHo JIH yBep;oMJI.HTh pa6oTHHKOB o rrepexo,n;e Ha HerroJIHoe pa6o"'lee BpeM.H?
Q A. pa, B .rt1060M CJty'l(,ae. Cpo'K - He no3ottee 'l(,eM 3a oBa Mecsit{a oo nepexooa.
Q B. Pa, ttaoo. Ho npu yCJtoBuu, 'l(,mo 'KOMnattusi BBooum peJ1CuM tteno.rttto20 pa6o'l(,e20 BpeMettu B oottocmopotttteM nopsio?Ce.
Q B. Hem, tte HYJICHO 8 mo6oM c.ny'l(,ae. 06.H3aHa JIH KOMIIaHH.H rrpe,n;ocTaBHTb COTPYAHHKY emerop;HbIH OIIJia"tJHBaeMblH OTrryCK rrepe,n; YBOJibHeHHeM?
Q A. pa, oocmamo'l(,HO 3aRB.nettUft om pa6omttu'Ka. Q B. pa, tto mo.n'b'ICO B moM c.ny'l(,ae, ec.nu pa6omttu1C yBo.rt'b'HSlemcsi no co6cmBettttou uttu1.{uamuBe.
Q B. H em. Hc1C.n10'l(,ettue - eCJtu omnyc?C npeoycMompett 2pa(/Ju1COM.
77
KaAIJOBaH pa6oTa IlpoBepbTe ee6n
1Ipaeu:JI1>H1>1e OTBeT1>1
1- B
IlpO,ZJ;JieBaTb OTnycK, ecmr COTPYAHMK sa6oJieJI 3a rpaHM:a;e:M:, HyJKHO, TOJibKO eCJIM OH rrpe,n;cTaBMT BaM 60JibHM"!HbIH, OcPOPMJieHHbIH no pOCCMHCKliM rrpaBMJiaM.- >71
2- B
BHeCTM HOBbIX COTPYAHMKOB B rpacl>MK OTnycKOB Bbl BnpaBe no co6 CTBeHHOMY JKeJiaHmo. 8To He 06.srnaTeJibHO . ToJibKO He sa6hrna:M:Te: npaBO Ha OTnycK He,n;aBHO rrpMHSIThle pa6oTHMKM IIOJiy"!aIOT' OTpa6oTaB B KOMnaHMM KaK MMHMMYM rnecTb Mec.sn.J;eB (cT. 122 TK P<t>). IlosToMy li3MeHSITb rpacl>MK MMeeT CMbICJI JIMIIIb B OTHOIIIeHMM Tex pa60THMKOB, KOTOpbie npMHSIThl Ha pa6oTy B nepBOM rronyro,n;MM.--+ 74
3- B
YBe,n;oMJISITb o nepexo,n;e Ha HenonHoe pa6o"Iee BpeM.H Heo6.H3aTeJibHO TOJibKO B TOM CJIY":Iae, ecnn caMn COTPYAHMKM BbipasnJIM cornacne Ha rrepexo,n; Ha HenoJIHyIO pa6o"IyIO He,n;eJIIO. IlpM :3TOM COKpam;aTb pa6oqee BpeMSI B OAHOCTOpOHHeM rrop.H,n;Ke MOJKHO JI.HIIIb B TOM cnyq:ae, ecnn ecTb pncK MaccoBbIX yBOJibHeHMH (cT. 74 TK P<t>). >75
4- B
B cTaTbe 127 Tpy,n;oBoro Ko,n;eKca P<t> cKa3aHo, "ITO OTnycK c nocne.zi;yrom;MM yBOJibHeHHeM MOJKeT 6bITb npe,n;ocTaBJieH. 8To osHa<IaeT, 'ITO OKOH'IaTeJibHOe perneH.He -
npe,n;ocTaBHTb OTnycK .HJIM HeT -
npM-
HMMaeT pa6oTo,n;aTeJib. H rrpH"IMHa yBOJibHeHH.H TYT He BaJKHa. Ecn.H, KOHe"IHO, OTIIYCK He rrpe,n;ycMOTpeH rpacPHKOM. >72
KinDKHaJI noJIRa
Bee o 3apn11ar e e 2015 rOAY c y'leToM nonpaeoK BbmIJia B eBeT HOBaSI oqeHb IIOJie3HaH KHHI'a - enpaBoqHHK «3aprrJiaTa '2015». ,ll;eikTBHe B Heii pa3BOpaqHBaeTeH Ha 896 eTpaHnn.ax BOKpyr a6eomoTHO Beex BbIIIJiaT pa60THHKaM H BajKHbIX H3MeHeHHH, KOTOpbre IlpOH30illJIH e 2015 rop;a. HaqHHaeTCSI Bee e 3aprrnaThl. ,ll;anee Bhl rrepeHeeeTeeb B yBJreKaTeJibHbIH MHp paeqeTa rrpeMHH, Ha,11;6aBOK, ,ll;OIIJiaT, rro,11;apKOB, MaTIIOMOIIJ.H, y,11;ep*aHHii. Oeo6eHHO BrreqaTJIHT Bae neqeprrbIBalOIIJ.He rnaBbI npo oTrryeKHb!e H rroeo6Hn. 3aKaH'nrnaeTCSI Bee xopomo - 6e3011rn6oqHoii oTqeTHOeTbIO. KHHra KaK B03.n;yx Heo6xo,11;HMa 6yxranTepaM no 3aprrnaTe n rnaB6yxaM. Ho 6y,11;eT HHTepeeHa BeeM, KOMY xoqeTeSI JIHqHo rrepenpoBepHTb eBOIO 3apIIJiaTy, oTrryeKHhre H rroeo6HH. H e yrryeT:nTe B03MO*HOeTb rronyqHTb ee6e TaKoro rroMOIIJ.HHKa Ha Beeb ro,11;. THpa* orpaHHqeH. IJ:eHa TaKoro u;eHHoro errpaBoqHHKa Beero 1430 py6neii. Tene<}:>olib1: 8 (800) 555-66-00 3BOHOK 6ecnJiaTHhlll
8 (495) 785-01-13
78
pa6o"<IHX µ;He:H rroCJie no.rry~rn HH.H sanpoca ecTh yKoMnaHMH, qT06hI IlOHCHHTh pacxo:m:,u;eHHH B ,n;eKJiapau;MH ITOH,ll,C
IIpoBepKH «3arrpaIIIHBaTb IIOHCHeHHH K HOBbIM AeKJiapa~HHM no H~C HHCIIeKTOpbI
6YAYT CHaqaJia y IIOKyrraTeJieH» ~ 80 OJibrA C OJI,[I;ATOBA, Bep;y~HH 3KCrrepT :m:ypHaJia «I'JiaB6yx», aBTOp KHHI'H «HOBbIH H ,[I;C .
K aK rrJiaTHTb H OT'IHTbIBaTbCSI B 2015 rop;y» (Ha cepHH «BH6JIHOTeKa :m:ypHarra "I'JiaB6yx"»)
KaMepamrn HOBbIX ,1J;eKnapau;Hli no H,ll;C
0,ll;HHaKOBbie OKJia)l;bl. llHOMapKH y oqrnca.
rrpoxo)l;SIT B TPH 3Tarra. Kor)l;a rroTpeBomaT
llrroTeKa y COTPYAHHKOB H ,ll;pyrHe HHTepeCHbie
IIOKyrraTeJISI, a KOr)l;a IIOCTaBID;HKa, CMOTpHTe
rrpH3HaKH, no KOTOpbIM HaJioroBHKH
Ha cxeMe >80-81
Bbl"'IHCJISIIOT cepyro 3aprrJiaTy >84
PaccKamHTe ,ll;HpeKTopy, KOr)l;a HaJioroBHKH MOryT B3bICKaTb c Hero ,ll;OJirH KOMIIaHHH - >90
79
IIpoBepKH CxeMa ,n;eiicTBHH
KaK rrpoxo~.HT KaMepaJIKH HOBl>IX ~eKJiapa~HH no H~C u
Me:mperHOHaJILHaJI HHcneKI.J;HH no KaMepaJILHOMy KOHTpOJIIO
1
3anpoc noHCHeHHH
IIpoBepKa ,ll.eKJiapan;nn no KOHTPOJILHLIM COOTHOmeHHHM
y nOKYITaTeJIH
IloK)'IlaTem. He OTBeTHJI; coo6nzyrn, 'ITO y Hero BCe npaBYlffi>HO;
paCXOJICOe'HUst ecm'b
l
-t
MCnpaBMJI orn116ey, HO paCXO:>K)J;eHMH Bee paBHO OCTaJIMCb
ConocTaBJieHHe ,ll.eKJiapan;n:H: nocTaB:m;nKa H noKynaTeJIH pacxoJ1CiJettuu
ttem
HoByro ,zi;eKJiapau;11ro rro H,II;C HaJioroBHKH 6y,zi;yT rrpoBepHTb HeCKOJibKO HHa"<Ie. Ho Ha rrepBOM 3Tane HHCITeKTOpbl rro-npe:arneMy 6y,zi;yT CBepHTb KOHTpOJibHbie COOTHOIIIeHHH MeJK,zi;y pa3Hb!Mll CTpOKaMH ,zi;eKJiapaD;llli. KoHTpOJib 3THX cooTHorneHHH o6nr"<IHO 3aKJia,zi;nrnaroT pa3pa60Tq11KH 6yxraJITepc1mx rrporpaMM 11 crreu;onepaTop1>1. Ilo3TOMY B03MOJKHbre onrn:6K116y,zi;yT11crrpaBJieHbI cKopee Bcero ern;e ,zi;o OTnpaBKH ,zi;eKJiapau;1111. EcJI11 HaJioroB11K11 Bee JKe BbIHBHT, qTo cooTHomeHHH He BhlITOJIHHIOTCH, KOMIIaHHH HanpaBHT Tpe6oBaHHe rrpe,zi;cTaBHTb IIOHCHeHHH. Ha BTOpOM 3Tane cneu;HaJibHaH nporpaMMa 6y,zi;eT COITOCTaB JIHTb IIOKa3aTeJIH ,zi;eKJiapau;Hli pa3HbIX HaJiororrJiaTeJibID;liKOB.
80
Mec.nu;a rroCJie c,n;a-q1r p;eKJiapau;HH no H.UC eCTb y HaJIOI'OBHKOB
Ha ee rrpoBepey
--)- 3arrpoc IIOHCHeHHH y IlOCTaBI:n;HKa
IloeTaBm;nx He OTBeTJVI; eoo6m,HJI, qTo y Hero see npaBHJibHO;HenpaBHJI omtt6ey, HO paexOJK,!l;eHHH see paBHO oeTaJIHeb
IloeTas:m,11K ep;an IIOHeHeHHH HJIH HeIIpaBHJI omH6KY B p;eKJiapau;HH IloKyrraTeJib ep;an IIOHeHeHHH HJIH 11errpaBHJI
~~~~~~~~~~~~~~~~~~-o-m~11-6-ey~s~p;-eKJI~a-p_a_uyI~H~~~~~
KaMepaJI1>HaH rrpoBepKa <t>aKTHqecKH rrpenpam;aeTCH B Bl>Ie3)1;ffYIO:
HaJIOrOBHKH aarrpoCHT cqeTa- <1>aKTyp1>1 H nepB~KY. rrpoBe,n;YT OCMOTpLI
CnepKa ,n;eKJiapan;Hii IIOCTaBm;HKa H noxyrraTeJIH aaKaffqHBaeTCH
A HMeHHO CYMMY BbIG:eTa H,il;C, KOTopyro saHBJIHeT rroKyrraTeJib no KOHKpeTHOMY C"tJeTy-<l>aKType, rrporpaMMa 6y,ZJ;eT cpaBHHBaTb c HaJioroM, KOTOpbIH HR'IHCJIHJI rrpo,ZJ;aBeu; 110 3TOMY ,ll;OKyMeHTY (cM . cxeMy Bb1me).
A Ha"tJHYT rrpoBepKy HMeHHO c rroKyrraTeJIH. EcJIH BbI"tJeT HaJiora y IIOKyrraTeJIH MeHbme HJIH paBeH HaG:HCJieHHOMY H,il;C y IIOCTaBID;HKa, rrpo6JieM He 6y,ZJ;eT. Ecm1 me BhlG:eT 6oJibme HaG:HCJieHHoro HaJiora, IIOKyrraTeJIIO HarrpaBHT yBe,ll;OMJieHHe c peecTpOM om1160K. IIo O,ll;HOMY c"tJeTy-<l>aKType 6y,n;eT ,ZJ;orrycTHMO pacxom,ZJ;eHHe B rrpe,ZJ;eJiax 1 py6. ~ •rnae6yx» N2 7, 2015, cTp. 12
81
IlpoBepKH CxeMa ,Z1;eHCTBHH
K qeMy npHBO,ll;HT omH6KH B ,u;eKJiapan;HH no H,II; C lfro CAenalOT HHCneKTOpbl TexHH4eCKHe pacxo>KAeHH~ s 3an1-1c~x KHHrH npoAa>K 1-1 KHHrH noKynoK. Hanpi-tMep, ow1-16K1-1 B HOMepe c4era-cpaKrypb1
Bo3MO>t<Ho, nporpaMMa see >Ke cMo>Ker conocraBHTb c4era-cpaKrypb1 . Ecn1-1 Her, ro HanoroBHKH 3anpocsn no~cHeHH~ y noKynaren~
Pacxo>t<AeHH~ B cyMMax y nocrasw,1-1-
Ka 1-1 noKynaren~ npesb1wa10r 1 py6. no OAHOMY C4eTy-cpaKrype
"1HcneKropb1 3anpocm no~cHeHH~ y noKynaren~ . "1 TOllbKO ecn1-1 c noKynareneM c1-1rya41-1~ He npo~CHHTC~, o6parnrc~ K nocrasw,HKY (KaK Ha cxeMe > 80-81 )
He Hawnacb napa C4ery-cpaKrype, no KOTOpOMY noKynareJlb 3a~B"1Jl Bbl4eT
"1HcneKTOpb1 norpe6y10r no~cHeHH~ y noKynaren~ . He HCKlll04eHo, 4TO noKynarenb nOATBepAHT npaBHJlbHOCTb AaHHbl X B AeK!lapa41-11-1, HO "1HCneKTOpb1 TaK "1 He CMOryr HaHrn :nor c4er-cpaKrypy y nocrasw,1-1Ka. TorAa B03MO>t<Hbl npereH3"1"1 K nocrasw,1-1Ky, KoropblH He Ha4HCJ1"1ll Hanor. A ecn1-1 peallbHOCTb CAellKH He noATBep>t<AeHa, ro Moryr OTKa3aTb B Bbl4eTe H,ll,C noKynaTeJllO
O p;HaKo B KHHre n pop;a)K H K H Hre noKyno K K OHTp areHTOB B 0 3MOJKHhI pacxo)Kp;eHHH H3- 3a TeXHH'leCKHX OIIIH6oK. HarrpHMep, ecJIH rro KyrraTeJib rrp H BBO)J;e p;aHHbIX B 6yxraJITep cKyro rrporp aMMY YKa3aJI HeBepHble p eKBH 3HTbI C'leTa-cp aKTYP h I. Ilo3TOMY rrporpaMMa MO)KeT HCIIOJih30BaTh anro pHTM KaK T O'IHOro COIIOCTaBJieHHH n o p;aHHbIM KHHrH rrpo p;a)K H KHHrH IIOKYIIOK, TaK H HeITOJIHo ro cpaBHeHHH. 3 TO 0 3 H a'laeT, 'ITO , B 0 3MO)KHO, n porp aMMa COilOCTaBliT C'leT a -cp aKzyp bI B OT'leT H OCTH IlOCT aBID;H Ka H IlOKyrraT e JIH, p;a)Ke ecJIH B OT)J;eJihHbIX p eKBH3HTax eCTb OIIIH6KH. IlpH ycJIOBilH, 'ITO Bee ocTaJihHhie p;aHHh!e coBrrap;aroT. K poMe T oro , HaJio roBHKH o6e:rn;aroT, 'ITO n por p aMMa He 6 yp;eT y-qHTbIBaTb HYJIH, KOTOpbie M OryT CTOH T b n e p e,11; p;p y r H MH D;Hcppa M H B H OM e p e C'leTa-cp aKTYPhI. A T a Kme CM OmeT p eIIIHTb rrpo6JieMy c Jia THHCKHMH 6yKBaMH. HanpHMep , H OMep c 'leTa-cp aKTYP hI -
505A. EcJIH npo p;aBeu; yKa3aJI
B 3TOM H OMep e Jia T HHCKyro 6 yKBy, a n oKyrraTeJib K H p HJIJIHu;y, B03MO)KH O, nporp a M Ma ycn e mHO c p a BHHT 3TH 3aITHCH H HHCIIe K TOpbI He 6yp;yT 3anpa rnHBaTh rroxcH eHHH. Bo3M OmHhie pHCKH )J;JIH KOMIIa H H H n p H pa3JIH'lHhIX OIIIH6 Kax B p;eKJiap au;HH rrp HBe)J;eHbI B Ta6JIHu;e BbIIIIe .
82
,rt;aHHI>Ie OT'IeTHOCTH no H,z:t;C 6y;::i;yT o6pa6aTI>IBaTbC.fl B n;eHTpaJIH30-
Bee rro.HcHeH1u1
BaHHOM rrop.fl)l;Ke. Ho Bee 3aIIpOChl 6y;::i;yT HanpaBJI.flTb 1Iepe3 HHCIIeK-
K .n;eKJiapa11;:i;.u 1
u;mo no MecTy y'IeTa KOMnaHHH.
ITO
H,UC
B Tpe6oBaHHH 6y;::i;eT co;::i;ep:>ICaTI>C.fl Ta6JIHn;a c 3anHCb10 no KHH-
rrpe,n;cTaBJI.HiiTe
re noKyrrOK, KOTopyro nporpaMMa He CMOl'Jia conocTaBHTb. l:I 6y;::i;eT
B CBOIO ll<l>HC
rroKa3aHo, B KaKoli rpacpe B03MO:>ICHa omH6Ka. OpraHH3aD;H.fl )l;OJI:>ICHa B Te'IeHHe mecTH pa6o1I:HX ;::i;Heli c ;::i;aTI>I oTnpaBKH 3anpoca BbICJiaTI> HaJioroBHKaM KBHTaHn;Hro o npHeMe ;::i;oKyMeHTa (n. 5.1 CT. 23 HK P<I>). Ecm1 KOMnaHH.fl He no;::i;TBep)l;HT IIOJIY'IeHHe Tpe6oBaHH.fl, HHcneKTOpbI BnpaBe 3a6JIOKHpoBaTb C'IeT (n. 3 CT. 76 HK P<I>). 3aTeM HY:>ICHO rrpoBepHTb ;::i;aHHI>Ie B KHHl'e IIOKYIIOK H COCTaBHTb OTBeT Ha 3arrpoc HHCIIeKTOpOB. B HeM KOMnaHH.fl IIO)l;TBep:>IC;::i;aeT, "'ITO ;::i;aHHbre B ;::i;eKJiapan;HH YKa3aHbl npaBHJibHO. JlH6o eCJIH B OT'IeTHOCTH omH60"'IHO YKa3aHbl KaKHe-TO IIOKa3aTeJIH, HanpHMep l:IHH nocTaBID;HKa, HY:>ICHO HarrpaBHTb B HHcneKJ::t;HIO BepHI>re ;::i;aHHI>re. Tor;::i;a yTO"'IHeHKY 3anoJIH.flTb He noTpe6yeTc.fl. YTO"'IHeHHaH ;::i;eKJiapan;HH o6.fl3aTeJlbHa, TOJibKO eCJIH Heo6XO)l;HMO HcnpaBHTb CTOHMOCTb TOBapoB, pa6oT, ycJiyr HJIH cyMMY HaJiora. EcJIH noKyrraTeJII> IIO)l;TBep;::i;11T, 'ITO BbI'IeTI>I HaJiora 3a.flBHJI npaBHJibHO, Tor;::i;a HHCneKTOpbI 3anpOC.flT y IIOCTaBID;HKa IIO.flCHeHH.fl. l:lx MO:>ICHO 6y;::i;eT npe;::i;cTaBHTb B BH)l;e Ta6JIHD;bl c npaBHJibHhlMH noKa3aTeJI.flMH KHHl'H rrpo;::i;a:>IC . KoMrraHH.fl )l;OJI:>ICHa HanpaBHTb noHcHeHH.fl B HHcneKD;HIO B Te"'IeHHe II.flTH pa6o"'IHX )l;HeH IIOCJie IIOJIY'IeHH.fl 3anpoca HaJIOl'OBHKOB (n. 3 CT. 88 HK P<I>). O;::i;HaKo u1Tpacp 3a HapymeHHe 3Toro cpoKa He ycTaHOBJieH. Bo3MO:>ICHO, B pe3yJII>TaTe npoBepKH BbI.flCHHTC.fl, 'ITO rroKyrraTeJib 3a.flBHJI BbI'IeTbI, a nocTaBID;HK HaJior He Ha'IHCJIHJI. Tor;::i;a HHcrreKTOpbI MOl'YT 3aIIpOCHTb C'IeTa-cpaKTYPbl, nepBH"'IKy, )l;Ol'OBOpbl H ;::i;pyrHe )l;OKYMeHTbl (n. 8.1 CT. 88 HK P<I>). EcJIH peaJibHOCTb c;::i;eJIKH no;::i;TBep:>IC;::i;eHa, TO OTKa3a B BbI"'IeTe 6nITb He )l;OJI:>ICHO. Ho B03MO:>ICHbI rrpeTeH3HH K rrocTaBID;HKy. KoHe'IHO , ;::i;eTaJIH npoBepKH 6y;::i;yT 3aBHCeTb TaK:>ICe OT KOHKpeTHOH CHTyan;HH, HanpHMep OT cyMMbl Bhl'IeTOB HaJiora. KcTaTH, HHcneKTOpbI BnpaBe, KaK H paHI>me, TID;aTeJII>HO npoBepHTb ;::i;eKJiapan;HH, B KOTOpbIX YKa3aHa cyMMa HaJiora K B03MeID;eHHIO.
A TaK:>ICe OT"'IeTHOCTb KOMIIaHnli, KOTOpbre HcnoJII>3YIOT Jibl'OTbI. HanpHMep, B 3TOM CJiy-qae HaJIOl'OBHKH TO:>ICe MOl'YT 3anpOCHTb C"'IeTa- cpaKTypbI, rrepBH~my H ;::i;pyr11e ;::i;oKyMeHThl (n. 6, 8 CT. 88 HK P<I>) •
OJibl'A COJI)J;ATOBA, Be)l,ym.HH 3KCnepT ~ypHaJia «rnaB6yx»
83
IIpoBepKH Cepb1e aaprrJiaThI
KaK HanoroBHKH BblqHCJIHIOT cep1>1e
3apnJiaT1>1 no 2-H,II;<l>JI, ocl>Hcy H JIHqHoii »CH3HH BeJonacuaR 3apn.nama - ma, 'llmo ycmauoe.neua ua ypoeue cpeoueompac.neB'btX 01f-Jl,a008. Bee opy2ue pa3Mep'bt, c mO'll'KU 3pe'HUR ua.n0208U'KOB, n0003pUme.n'b'H'bt U npRMO UJl,U 'KOCBe'H1-lO CBUOeme.n'bcmeywm 0 moM, 'llmO 'KOMnaUUR Oon.na'llUBaem compyouuKaM B Koueepmax. B :Jmoii cmam'be B'bt npo'llumaeme, Ka'K ua.no2oeuKu no ueoaeuo no.ny'lle1-lU'btM om eac cnpaeKaM 2-H/(<PJI, y6paucmey ofjjuca u .nu'lluoii ;JICU3'HU compyouuKOB Mo2ym pewum'b, 'llmo B 'KOMnauuu npaKmuKyemcR cepaR 3apn.nama.
3apnnaTa - MPOT B rrepByro oqepe.zi;b B crrpaBKax 2-H,D;<t>JI HaJioroBHKH CMOTPSIT ,IJ,oxoAhI no Ko,zi;y 2000 -
no 3aprrJiaTa. 0Ha He MomeT 6nITh mrme MPOT ,
ecmr COTPYAHHK oTpa6oTaJI Mecm:i; rroJIHOCThlO (cT. 133 TK P<t>). KaK rrpaBHJIO, B perHOHax ycTaHOBJieHa CBOSI MHHHMaJIKa, II pa6oTO,IJ,aTe-
,Il) ur TPYAMH-
JIM o6SI3aHbI ee rrp11.zi;epm11BaTI>CSI. EcJI11 OTKa3aJIHCh OT Hee, TO ,zi;oJim-
crreKTOpOB
HI>I rrJiaTHTh coTpy,zi;H11KaM He H11me <l>e.zi;epaJII>Horo MPOT -
3aprrJiaTa
sTo 5965 py6.
B pa3Mepe
MPOT -
ce:liqac
0,zi;HaIW TaKOH pa3Mep 6e3orraceH Jlllllib c TOqKH 3peHHSI TPYAOBOro 3aKoHo,zi;aTeJihCTBa. HaJioroBHKH me op11eHT11py10TCSI Bcer.zi;a Ha cpe,zi;He-
3TO HOpMaJib- OTpacJieBbie 3aprrJiaThl. Ilo3TOMY eCJIH B KOMIIaHHH MHOrHe OKJia,D;hl HO, a ,D;JIJI
ycTaHOBJieHbl B rpaHnu;ax MHHHMaJibHblX pa3MepoB, TO 3TO HaBe,zi;eT
HaJIOrOBM-
rrpoBepSIIOII.J;HX Ha MhICJih, qTo ocTaJII>HOe COTPYAHHKaM Bn1.zi;a10T B KOH-
KOB -
BepTax. EcJIH eII.J;e B KOMrraH1111 HeT TeKyqK11, 3TO JIHmh rro,zi;Kperr11T
3TO IIpM3HaK
IIO,D;03peHHSI. ,D;oBOJibHO CTpaHHO BbirJISI,D;SIT JIIO,D;H, 3apa6aThIBalOII.J;He
KOHBepTOB
MHHHMaJibHbie cyMMbl H He IIblTalOII.J;HeCSI HaHTH pa6oTy IIOJiyqme.
84
O,ri;u:HaKoBa.H 3apnnaTa y 6oJILIIIHHCTBa coTpy,ri;HHKOB
Ba>KHaR AeTanb Cei:14ac 3ap-
,il;ame e cm1 sapmiaTbI COTPYAHHKOB BbIIIIe MPOT H npH6JIHmeHbI
n11arb1na.c1aior
K cpe,n;HeOTpacJieBbIM , y HHClleKTOpOB ace paBHO MOryT B03HHKHYTb 11pe-
BO MHOrHX orpaC/1.RX,
TeH3HH . A HMeHHO Kor,n;a OKJia,ZJ;hl MHOrHx COTPYAHHKOB paBHhl, 11pn-
a 3apn11aTb1 rnas-
l'.JeM Ha HepaBH03Ha-qHbIX ,n;oJimHOCTHX. K 11pHMepy, y saM,n;HpeKTopa
6yxos, Hao6opor,
60 000 py6 . 8To 60JibIIIe
pacTyT. ~ «r11ae6yx»
H pyKOBO)l;HTemI OT)l;eJia O,ZJ;HHaKOBbIH OKJia,n; -
MPOT H ao MHornx pernoHax cooTBeTCTByeT 3ap11JiaTe 110 oTpacJI.HM.
N2 s. 2015. 105
Ho, 110 MHeHHIO HaJioroBHKOB , y pa6oTHHKOB c pa3HOH KBamiqrnKa:a;He:H: He MomeT 6bITb O,ZJ;HHaKOBOH sap11JiaTbl. 3Hal'.fHT, KOMllaHll.H HaBepH.HKa KOMIIeHcHpyeT pasHn:a;y Heoqm:a;naJihHbIMH HaJIHl'.fHbIMH. KoHel'.fHO, O)l;HHaKOBbie OKJia,ZJ;bl 11p.HMO He roaop.HT 0 cxeMe yxo,n;a OT HaJIOrOB H B3HOCOB. TeM He MeHee JIYl'.fIIIHH c11oco6 B TaKOH CHTya:a;HH -
c,n;eJiaTb
pa3HHD;Y B OKJia,n;ax, XOT.H 6bI He60JibIIIYIO. Tor,n;a HHCIIeKTOpbI TO"CfHO He CKamyT, l'.!TO )l;OXO,ZJ;hl paBHhl.
3apnJiaTa no cpaBHeHHIO c npOIIIJibIM ro,ri;oM CHH3HJiaCL HaJioroBHKH acer,n;a cpaBHHBaIOT noKasaTeJIH KOMllaHHH B ,n;Ha11asoHe Tpex JieT. 3apnJiaTa -
He HCKJIIOl'.feHHe . EcJIH yBH.ZJ;.HT, l'.!TO OKJia,n;bI
CHHmeHbl 110 cpaBHeHHIO c 11pOIIIJibIMH ro,n;aMH 6oJiee l'.!eM Ha 10 npo:a;eHTOB, TO MoryT c,n;eJiaTb BhlBOA o TOM, qTo l'.!aCTb ,n;oxo,n;oa COTPYAHHKOB yrnJia B KOHBepTbl. 06ocHOBaTb CHHmeHHe MOmHO CJIOjKHBIIIeHC.H CHTya:a;HeH Ha pbIHKe, CHHmeHHeM c11poca Ha 11po,n;yKD;HIO H, KaK CJie,ZJ;CTBHe, CHHmeHHeM BhlPYl'.!KH. Ilo3TOMY KOMllaHHH BhlHym,n;eHbI COKpai:a;aTb pacxo,n;hl, B TOM l'.!HCJie Ha 11epcoHaJI H sapnJiaTy. BosMomHo , B aarne:H: KOMllaHHH nepeBeJIH COTPYAHHKOB c OKJia,n;oB Ha npo:a;eHTbl. ll Te11epb OHH llOJiyqaIOT
r%1 1. ... . . .................... ................ ...... ...................... .............. . ...... ...................... ......... ..... . .............................. ........................ . ~ Ha aaMeTI<y
KaK COTPYAHMKOB MOTMBMPYIOT paccKa3blBaTb o KOHBepTax q.RHOBHHKH pa3HbIMH crroco6aMH MOT.RB.RpyroT rpam.u.aH maJIOBaTbCH Ha aaprrJiaTy B KOHBepTax. B KeMepoBcKo:i:i o6JiaCTH, HarrpHMep, eCTb aaKOH, corJiaCHO KOTOpOMY qeJIOBeK, coo6m;HBIIIHH ,!l.OCTOBepHbie CBe.u.eHHSI o cephIX aaprrJiaTax, IIOJIY'laeT rrpeMHIO B paaMepe 10 npo:r:.(eHTOB OT ynJia'leHHbIX ,ll;OHa'IHCJieHlIB ( 3aKOH KeMepoBCKOH o6Jia-
Ho peayJihTaTaMH HHKTO rroKa IIOXBaCTaTbCH He MOmeT. Pa60TO,D;aTeJIH IIO-CBOeMy MOTHBHPYIOT coTpy,n;HHKOB HH'lero He paccKaahlBaTb. EcJIH OHH caMn aaHBSIT npoBepSIIOm;HM 0 TOM, 'ITO IIOJIY'laIOT aaprrJiaTy B KOHBepTax,
CTH OT 4 arrpeJISI 2014 r. N2 23 -03).
'IHT' B03MOmeH IIITpa<l> aa Herro-
TO <l>aKTH'leCKH rrpH3HaIOT' 'ITO He OT'l:HTaJIHCb 0 ,n;oxo,n;ax H He aarrJiaTHJIH c HHX HaJior. A 3Ha-
,n;aqy .u.eKJiapa:r:.(nn - 5 rrpo:r:.(eHTOB OT HeyrrJiaqeHHOH cyMMhl HaJiora H He MeHee 1000 py6. (cT. 119 HK P<t>) . EcJIH paccKaaaTh o cepo:i:i aapIIJiaTe aa ,!I.Ba HJIH Tpn ro.u.a, mTpa<l> BhlpaCTeT COOTBeTCTBeHHO. A caM COTPY.U.HHK rrocJie TaKoro cKopee Bcero rroTeps:reT pa6oTy HJIH 6y,n;eT IIOJiyqaTb CTporo OKJia,!1., rrpe.u.ycMOTpeHHhlH B Tpy,n;oBOM ,n;oroBope.
85
IIpoBep KH Cepbie aaprrnaTbI
He TBep;a;nre cyMMbI Kam;a;hlli Mecx:a;, a IIJiaBaIOr:a;He -
B 3aBHCHMOCTH
OT Toro, KaK rropa60TaJIH. --+•I'.11aa6yx» Ni 8, 2015, 50
B BaKaHCHHX 3apnJiaTa BL1me, 'ICM B cnpaBKax llHor;a;a B o6'nHBJieHHHX 0 BaKaHCHHX KOMIIaHHH yKa3bIBaIOT 3aprrJiaTy Bhrme, 'leM rroJiy'laIOT COTPYAHHKH no TeM
me ;a;onmHOCTHM. llHcrreK-
TOphl MoryT cpaBHHTb BaKaHCHH co crrpaBKaMH II pemHTb, 'ITO B o6'bHBJieHHHX CTOJIT peaJibHbie cyMMbI. A TO, 'ITO IIOJiy'laIOT COTPYAHHKH no ;a;oKyMeHTaM, 3TO JIHillb 'laCTb. TaKoe ;a;oKa3aTeJihCTBO, ecTecTBeHHO, JIBJIJieTCJI KOCBeHHhIM . 06'1>.HBJieHHH 0 BaKaHCHHX He IIOlJ;TBepm;a;aIOT <PaKTH'leCKHH pa3Mep 3aprrJiaThl, rrocKOJihKY He OTHOC.HTC.H K y11eTHhIM ;a;oKyMeHTaM. TeM He MeHee rrpeTeH3HH He HCKJIIO'leHhI, H Ha HHX MOmHO OTBeTHTb CJie;a;yror:a;ee. Pa3Mer:a;a.a BaKaHCHH c BbICOKOll 3aprrJiaTOH, KOMIIaHHJI paCC'IHTbIBaeT HaHTH coTpy;a;HHKa BhICOKOH KBaJIHcPI-1Ka:a;1rn. IIoaToMy rrJiaHHpyeT rrJiaTHTb eMy 6oJihme, 11eM ;a;pyrHM COTPYAHHKaM Ha rroxomeli ;a;oJimHOCTH . BhlCOKYIO 3aprrJiaTy B BaKaHCHJIX TaKme MOmHO 06'b.HCHHTb MOHHTOpHH rOM pbIHKa -
KOMIIaHH.H crre:a;HaJibHO pa3Mer:a;aeT TaKHe o6'b.HB-
JieHHJI, 'IT06hl H 3 yqHTb OTKJIHKH H IIOHJITb, KaKOH crre:a;HaJIHCT HymeH. KcTaTH, HHor;a;a HHcrreKTOpbI rrpe ;a;cTaBJI.HIOT B Ra11ecTBe ;a;oKa3 aTeJihCTB o6'b.HBJieHHH H3 ra3eT HJIH pacne'laTKH c caHTOB, r;a;e HeT ;a;aTbl pa3Mer:a;eHH.H BaKaHCHH. A p a 3 TaK, To HeJih3JI r o B opHTh, 'ITO aTH o6'b.HBJieHHJI OTHOCJITC.H K npoBep.HeMOMY rrepHo;a;y .
~ , ... ........ ........... ... ....... ... ........ ...... ...... ...... . ... .. .... ..... .... ....... .. .... ... . .. ... ... . ... . ......... .. ......... .... ... .... .. ... ... . .. ...... . .... ... .. ...... ... ........ .. .... ... . ... .
bl
Ha aaMeTicy
B 1.1eM el1,\e MHcneKTOpb1 3anoA03pHT cepyio JapnnaTy 1. XopomHii peMOHT B o<l>Hce
2. y KOMilaHHH 60JibmHe
3. CoTpyµ;HHKH caMH
H µ;oporHe MamHHLI ua nap-
paCXO,IJ;bl Ha KOHBepTbl
IlOilOJIHJllOT KapTO'IKH B µ;eHb
KOBKe
Ha npoBepKe HHcneKTOphl npo-
aapnJiaTLI
OrrhlTHbIH HH CIIeK TOp Bce r .u;a o6pa -
Be pHT KOJIH'ie CTBO K ynJie HHbIX
ECJIH peryJIHpHo B OAffO H TO JKe q11CJI0 KaJK.u;oro MeC.Hu;a
THT BH.HMaH H e Ha HHTepbep oqrnca
KOH B epTOB H q11cJIO HCXOAHID;HX
H cnyJKe6HYIO rrapKOBKy. EcJrn
noqToBbIX n11ceM. EcJIH pacxop;br
COTPYAH HKH KOMIIaHHH BHOCHT
B Ka6HHe Tax CTOHT HOBOMO,D;Ha.ll
H a KOHBe pTbI 6oJibmHe, HO KOM-
Ha CBOH KapToqKJ;i: .u;eHbrH Ka:IK-
Te XHHKa, a y Bxop;a -
munrn M a Jio c K eM nepeIIHChlBa -
AhlH paa np.HMe pHO B O,D;HHaKO-
OAHH HHO-
MapKH, rrp0Bep.Hrom;11e c.u;e JiaroT
e TC.H no o6hlqHo:i-i: noq Te, TO a aqeM
BOH CYMMe, HaJioroBHKH c .u;eJiaIOT
BhlBO,!I;, qTo .u;eJia B K OMITaHHH
K ynH JIH CTOJibKO KOHBepToB?
BbIBOA, q To KOMIIa HH.ll CKphlB a eT
H AYT coBceM H errJioxo. A p aa TaK,
CHoBa a a.u;YMaIOTC.ll npoBep.llIDm;Re .
a apIIJiaTy . A COTPYAHHKH H3 KOH -
TO noq eMy aaprrJiaTbl T a K H e CKpOM-
Bep TOB n e p eKJia ,D;bIBaIOT µ;eHbrH
Hbie? 3a.u;YMaIOTC.ll npoBep.llIDm;H e .
H a c qeTa.
86
B cnpaBKax 2-H,IJ;ct>JI ,u;oxo,u;LI HH.JKe, 'leM no ,u;aHHLIM 6aHKa HanoroBHKH Bna,n;eroT ,n;aHHbIMH o .mHJibe H ,n;pyroli Hep;BH.'1tHMOCTH, llOCKOJibKY ap;MHHHCTPHPYIOT HMyru;ecTBeHHbie HaJIOI'H <l>HsHqecKHX nm:i;. IlpH 3TOM HHClleKTOpbI llOHHMaIOT, qTo B3.f1Tb HllOTeKy c HH3KOH sap11naToli 11oqTH HeB03MO.mHo. BaHKH ,n;aroT Kpep;HTbI TOJibKO TeM, qbH ,ZJ;OXO,ZJ;bl 1103BOJI.HIOT e.meMec.ffqHo llJiaTHTb ,n;ec.HTKH TbICJiq py6neli.
EcnH ,n;oxop;bI B c11paBKe 2-H,IJ.<l>JI MaJieHbKHe, a
110 11pH-
KH,ZJ;KaM HHClleKTOpOB He,ZJ;BH.'1tHMOCTb B co6CTBeHHOCTH y COTPYAHHKa He,n;emeBa.H, 3TO HaBep;eT Ha MbICJIH, qTo B 6aHK COTPYAHHK 11pHHec c11paBKY c peaJibHOH 3ap11naTOH, KOTOpa.H
BbIIIIe.
H MOI'YT 3a11po-
CHTb ,n;aHHbie y 6aHKHpOB. ,II.a.me ecJIH 6aHK OTKa.meTC.ff pacceKpeqn:BaTb ,ZJ;OXO,ZJ;bl CBOero KJIHeHTa, y HHClleKTOpOB eCTb eru;e c11oco6 BblqHCJIHTb cl>aKTHqeCKHe pacXO,ZJ;bl 110 HllOTeKe . IIo caMHM c11paBKaM 2-H,IJ.<l>JI, ecJIH COTPYAHHK llOJiyqaeT HMyru;ecTBeHHbIH Bb1qeT qepe3 KOMllaHHIO. Bep;b ero cyMMa OTpa.maeTC.ff B c11paBKax, B TOM qffCJie cyMMa Bb1qeTa no y11naqeHHbIM 11po11;eHTaM. IloH.HTHO, qTo caMH 110 ce6e Kpy11Hbie 11naTe.mH 110 HllOTeKe He roBop.HT 0 TOM, qTo COTPYAHHKH 11onyqa10T 3ap11JiaTy B KOHBepTaX. TeM He MeHee HaJIOI'OBHKH llOHHMaIOT, qTo y MHOI'HX mo,n;e:H: saprrJiaTa 3TO OCHOBHOH, a HHOI',ZJ;a H ep;HHCTBeHHblH HCTO'IHHK ,n;oxo,n;a. Ilo3TOMY 6y,n;yT COllOCTaBJI.ffTb ,ZJ;OXO,ZJ;bl H paCXO,ZJ;bl B IJ;eJI.ffX Bbl.ffBJieHH.ff KOHBepTHOH cxeMbI.
4. CoTpy~HKH Ha npomJioii
5. Cl>aiiJILI HJIH ,ll;OKyMeHThl
6. JKaJI06LI H 3aHBJieHHH
pa6oTe noJiy'laJIH 60JI1>me
c He,D;BYCMLICJieHHhlMH
pa60THHKOB, B TOM 'IHCJie
Ecmr HOBH'IKH aaKJIIOqaroT Tpy,u;o-
Ha3BaHHHMH
61>mmux
Bbre ,u;orOBOpbl Ha MeHee BbITO)l;HbIX
HecTaH,n;apTHbre Ha,n;IIHca B aap-
IlpoBepaIOrn;He ~TbIBaIOT
.n;na ce6a yCJIOBHHX no cpaBHemuo
rrnaTHbIX Be,D;OMOCTHX -
6YKBa
mano6hl COTPYAHHKOB B HHTep-
c rrpeAbl.n;ym;e:H pa60TOH, HaJIO-
«q » , «Kacca-2» HT. II. -
IIpllBJieKYT
HeTe, c rop.H'ieH JIHHHH <l>HC
roBHKH rro.n;YMaIOT, qTo aa aTHM
BHHMaHHe peBHa opoB. PaBHO KaK
H TPYAOBOH HHcrreKIJ;HH. Ho no
MomeT CKphlBaTbCH KOHBepTHaH
H HeKOTOphle cl>aii:JibI B KOMIIbIOTe-
O.D;HHM JIHIIIb CJIOBaM HeB03M0'1CHO
cxeMa. Oco6eHHO ecJIH TaKHe caMo-
pax PYKOBOACTBa, KOTOphle rrpHMO
orrpe,n;eJIHTb TO'IHbie CYMMbI .n;oxo-
OTBepmeHiffire COTPYAHHKH IIOCTO-
TaK H Ha3bIBaIOTCH «3aprrJiaTa_
A OB. K TOMY me CBH,n;eTeJ!bCKHe
HHHO aacnmHBaIOTCH B oqrace
HIOJib», «aBrycT3Il» HT. II.
IIOKa3aHHH 6bIBIIIHX COTPYAHHKOB,
,D;OII03,D;Ha.
oco6eHHo YBOJieHHbIX no CTaTbe, qacTO 6hlBaIOT Heo6'beKTHBHbIMH.
87
IIpoBepKH Cepbie aaprrnaTbI
HeT cnpaBKH 2-H,I:t:<l>JI Ha ,n;HpeKTopa B KOMrramu1x, rp;e p;:u:peKTop :u: p;pyr:u:e pyKoBop;:u:TeJm JIBJIJIIOTCJI em,e H ~pep;HTeJIJIMH, HM HHOrp;a He HR'IHCJIJIIOT saprrJiaTy. ,il;JIJI HaJioroBHKOB Ha MeCTax 3TO IIO,Z1;03pHTeJihHO, OHH YBepeHhl, "'ITO OHa ,ZI;OJIJKHa 6bITb y Bcex COTpy,ZI;HHKOB. A eCJIH ee HeT, TO p;:u:peKTOp IIOJIY"<IaeT .n;oxoAhl Heoqrnu;:u:aJihHO. Mb1 corJiaCHhI, "<ITO ,n;:u:peKTOp ,n;oJIJKeH rroJiy"<IaTh saprrJiaTy. TeM He MeHee HHCIIeKTOpaM MOJKHO IIOKa3aTb CBeJKee IIHCbMO M:u:mp:u:Ha Pocc:u::u: OT 19 cl>enpaJIJI 2015 r. N!! 03-11-06/2/7790, B KOTOpOM OHH rrpJIMO CKa3aJIH, 'ITO ,n;:u:peKTOp -
e,n;HHCTBeHHhlH y'Ipe,n;HTeJih He Brrpane
saKJIIO'IaTh c caMIIM co6oli Tpy,n;oBoli ,n;oroBop, a 3Ha"<IHT, ero saprrJiaTa Heo60CHOBaHHa • JIHHA IIIYBAJIOBA, aKcrrepT ~ypHaJ"Ia «rJ"IaB6yx»
~ .. ... ...... ..... ...... ... ...... ..... ...... ....... ..... ..... .. ... ... ... ... .. .. ....... .... ....... ..... ...... .... .... ......... ... ........... ...... .. ... ... ........ .. ..... ... ... ..... ...... ... . ~ HOBOCTH
.... ........ ... ...... .. ........ ..... ...... ........ ... ..... ..... ...... .... . .. .. ...... ....... . .... ... ....... ..... .... . ...... .... . .. .. ..... .. ... ... ..... .... ... ........ .... ..... ... . ........ ..... .. ... ... .
A,Qpee:
• glavbukh.ru / news -
Bee Hosoern ,[\JUI 6yxramepos sospeMR H H3 nepBblX pyK
E>t<e,QHeBHO Ha eaihe --+ glavbukh.ru 4HTaihe see rnaBHble Hosoern ,QllR 6yxramepos no Ha11oraM, 6yxy4ery, B3HOeaM H nposepKaM. HawH HOBOeTH rOTOBRT 3KenepTbl no 6yxy4eTy H Ha11oroo611o>KeHHIO, KOTOpble nOHHMalOT, 0 4eM rosopRT. B Hawei1 /leHTe HOBOerei1 - TOJlbKO nposepeHHaR HHcPOpMal..IHR H seer,Qa B epOK. TaM >Ke B pa3,Qe11e «PaeeblllKH» (s sepxH eM 11esoM yrny) Bbl MO>Kere no,QnHearbeR Ha e>t<eHe,QellbHYIO paeeblllKY HOBOeTeH, KOTOpaR 6y,QeT npH XO,[\HTb BaM Ha 3/leKTpOHHYIO n04Ty.
88
PA3BlllTlllE 6E3 nPErPAA HeKomoptde y11eHble ym•ep)l(aalOm, 'Imo cezoaHRWHee noKoneHue a emeci 6b1cmpu yc• au•aem UHcpopMa14u10, UMHm 6onee 6b1Cmpy10 p eaKttUIO u )l(enaHue y3Ha•am11 6on11we Ho•ozo. 6onee mozo, eCmb MHeHUe, 'lmO CKQ)l(ablM zoaoM pacmem 'IUcnO aemeu, o6naaal0"4UX C8epxcnOC06HOCmRMU. BnonHe •oJMOH<Ho. nozu11Ho, 'Imo Ka)l(iloe cneay10"4ee noKoneHue aomKHO 6111mb ny11we npea111ay"4ezo no •ceM napaMempaM. no 1epaiiHeii Mepe, • :Jmo o'leH11 xomenoc11 6b1 • epum11. lllHOrAa, noC11ywaa, KaK cepbe3HO 111 Ha KaK111e TeMbl cospeMeHHble ,qeTlll o6lJ.latOTC.R Me>K.Qy co6oiil, Ka>t<eTcR, YTO ecm1 3aAaTb lllM sonHYIOUlllle Hae, B3pOC11blX, sonpoebl, TO MO>KHO no11y1.1111Tb AOCTaTOYHO TO"IHbliil Ill 83BeUJeHHblilt OTBeT. HaeepHOe, )TOMY He CTOlllT YAlllBll.RTbCR, nocKOnbKY M!.'lp ABl!t>KeTc.R enepeA, pa3BlllBaeTCR. np111 )TOM HeKOTOpble sonpoebl OKpy>KalOUler o Hae 06U1eeTBa CTaHOBRTCR CllO>l<Hee Ill MHOrorpaHHee, 'leM paHbWe. Bo3MO>KHO, HaM npocro XOYeTc.R, YT06bl KTO-TO pew~111 ece npo611eMbl, KOTOpble (l.{lllTalOTC11 AllR Hae cero,QHR TPYAHOpa3peWlllMblM!.'I. Mo>KeT 6b1Tb, l/IMeHHO no3TOMY cospeMeHHble POA~1TeJ1H c TaKoiil HaAe>KAOiit CMOTpRT Ha CBOlllX ,qereiil . 0AHaKO nopoiil y pe6eHKa 6blBalOT nep1110,qbl apeMeHlll, Kor,qa OH MO>KeT Ha"laTb BeCTi.t ce6R HeCKOllbKO "'1Ha1.1e, YeM 06b1YHO. Manb1w111 Ha1.1111Hat0T Kanp1113H111YaTb, 3ap,111paTbC.R 11111111, Hao6opor, 3aMb1KaTbC.R e ce6e 111 He pearnpoeaTb Ha nonblTKlll B3pOCllblX Bbl.RCHlllTb nplll"llllHbl TaKoro nosep,eHl/l.R m.,60 nOMO"lb lllM. Ill ,qeno ,qa)t(e He 8 TOM, "ITO lllX nose,qeH"1e MO>KeT paccrpa1i1eaTb POAlllTeneiil "1 OKpy>KalOlJ.llllX. A B TOM, l.{TO CBOlllMlll Cpb1BaM111 B HacrpoeHllllll Aern Moryr HaspeAlllTb B nepsyio oYepe,qb ee6e. KpoMe roro, TPYAHOCT\11 y pe6eHKa, CB.A3aHHble c yxy,qweH111eM HacrpoeHlll.R, Hep~Klll so epeM.R ao3paCTHb1x Kp1"3"1cos : 06blYHO B 3, 7, 14 ner pe6eHOK craHOBlllTCR nnaKCl-1BblM Ill BMblM IMH1, Hao6opor, 6yHTylOUllllM"' nmepnOABlll)l(HblM. YYeHble yrsep>1<,qat0T, 1.110 3TO Henbl.R Ha3saTb naro11or111elil, 310 06b1YHb1iil npo4ecc B3pocneH"1.R. noA06Hble c.no>KHOCrn Moryr 803HlllKaTb y AeTellt H B nepHOA a,qanra41i1111 K HOBblM YCllOBlll.RM. 60llbWaR Harpy1Ka Ha AeTCKYIO HepBHYIO CHCTeMy /lO>KHTC.R Ill B cny1.1ae pcunH"IHblX 3Ha1.1111renbHblX H3MeHeHllllil B )1(1/13H"1 pe6eHKa - np111 nepee3,qe, CMeHe CaAHKa "1/1111 WKOllbl, pa3BOAe POAlllTeJlellt. B TaKHe HenpoCTble neplllOAbl y pe6eHKa MO>KeT 3aMeAJWITbC.R CTpeMneH111e yBlllAeTb BOKpyr "ITO-TO HOBOe, 3a,qaTb BlpOCllblM MeHbWe Ba>KHblX ,qJlR Hero sonpocos. He MeHbwe npo6neM ,q11J1 pa3Bllln1.R pe6eHKa Mo>Ker 6b1Tb BbllBaHo raK>Ke ero rnnepaKTlllBHOCTblO. npo6neMa rnnepaKTHBHOCTlll B TOM, "ITO OHa OTp1114arellbHO BnHReT Ha KOHL{eHTpa411110 BHlllM3HlllR, naMRTb Ill 06yYeH111e. Mo3r rnnepaKTlllBHoro pe6eHKa c rpy,qoM 06pa6arb1saer 111HcpopMa4111io, BHewH111e 111 BHyrpeHH111e crnMy11b1. TaKollt pe6eHoK He B COCTORH111 "1 6b1Tb cocpe,qoTOYeHHblM npOA011>KlllTellbHOe epeM11, KOHTpo11111poBaTb CBOlll ,qeHCTBlllR, OTlllllYaeTCR HeyrnAYlllBOCTblO, HeBHlllMarenbHOCTblO Ill lllMnynbClllBHOCTblO. Ha TO, "IT06bl crna,q111Tb BJllllRHllle HaCTpoeHlllR "111111, Hanp111Mep, TaKl/IX np111pO,QHblX oco6eHHOCTeH ,qereiil, KaK rnnepaKTMBHOCTb, B nocne,qH111e HecKOllbKO ner 111 6b111111 HanpasneHbl ynt11111.R y'4eHblX 111 spaYelil. OH111 np111w11111 K BblBOAY1 "{TO npaBl!IJlbHO no,qo6paHHOe neKapcTBeHHOe cpe,QCTBO noMO>KeT pe6eHKy ner~e nepe)l(l/ITb CllO>KHble c111rya4111H, ycrpaHlllT Ype3MepHylO aKTlllBHOCTb 11111111, Hao6opor, C11a60CTb. npenapaTOM, KOTOpbliil CMOr 6b1 ycnoKOlllTb, CHlll3HTb nOBblWeHHYIO B036y,q111MOCTb, cnposo4111posaHHYIO crpeccoM, nepeHanpR>1<eH111eM wu1 rnnepaKrnBHOCTblO pe6eHKa, MO>KeT crarb TeHOTeH AeTCK"1iil . 0Tl1"11.{111Te11bttaJ1 oco6eHHOCTb 3Toro npenapara 3aK/1IOYaeTCR B TOM, "ITO OH cnoco6eH He TO/lbKO ycnoKal/IBaTb. TeHOTeH TaK>Ke RBJl.AeTCR HOOTponHblM cpe,qcrsoM, Koropoe nosblwa er KoH4eHTpa4111io sH111MaH111R "1 naM.RTb, cnoco6creyer yny~weH111t0 nose,qeHlllR pe6eHKa 111 noMoraeT a,qanr111poaarbCR B ,qercKOM KonneKTlllBe.
TeHom eH aemcKuii noMo)l(em p e6eHKY cnpa•um11c11 c JMottuoHan11HwMu u yMcm•eHHblMU Hazpy, KaMu.
HL'IKaKL'IX noMex ~nH pa3BL'ITL'IH!
IIpoBepKH PaccKaJKHTe ,n;HpeKTopy
U:HcrreKTOPLI B3LICKHBaIOT
HeAOHMKY c AHpeKTopoB PyKOBO,D;CTBO HaJIOl'OBOH CJiyJK6b1 110Tpe60BaJIO
HCKYCCTBeHHO C03)J,aJI o6CTOHTeJlbCTBa AJIH B03-
OT HHClleKTOpOB B3bICKHBaTb ,D;OJII'H He TOJibKO
Me.w;eHHH. B HTore cy,D;bH 11pncy,D;HJIH B3hICKaTh
c KOMmlHHH, HO H c llX ,D;HpeKTOpOB. B Ka'le-
c Hero 6oJiee 52 MJIH py6. (orrpe)J,eJieHHe Ap6n-
CTBe 11pHMepoB Toro, KaK 3TO eymHo ,u;eJiaTb,
TPaJKHoro cy)J,a r . MocKBhI OT 26 MapTa 2014 r.
HHClleKTOpaM pa30CJiaJIH ,D;OK)'MeHT c yc11ern-
110 )J,eey .N2 A40-21034/13 ).
HOH AJI.H HHX rrpaKTHKOH. ,I(eJIHMC.H c BaMH,
,ll;HpeKTOp He nepeAaeT KOHKypCHOMY ynpaBJIHIOm;eMy 6yxraJITepcxue H HHLie AOKYMeHTLI KOMllaHHH, 11e'laTH,
a Bbl- c )J,HpeKTOpOM.
Ha AHpeKTopa aaneJIH yroJionuoe AeJio no HaJioraM (cT. 199-199.2 YR P<t>) .
IIITaMIIhl, MaTepHaJibHbie H HHbie :u;eHHOCTH
B TaKOM CJIY1lae HHc11eKTOpb1o6H3aHbI,110 yKa-
(11. 5 CT. 10 <t>e,u;epaJibHOro 3aKOHa OT 26 OKTH6-
3amno <t>HC, rrpe)J,'b.HBJI.HTb rpaJK)J,aHCKHH HCK
p.H 2002 r . .N2 127-<1>3). Cy,lJ,hH MOryT 11octIH-
0 B03Me.w;eHHH y.w;ep6a K ,u;npeKTOpy -
TO eCTb
TaTh, "l!TO 3TO MernaeT HaHTH HMy.w;ecTBO
Tpe6oBaTb yIIJiaTHTb He)J,OHMKY 3a KOMIIaHHIO
B KOJIH'IeCTBe, ,D;OCTaTO'IHOM AJI.H BbillOJIHeHH.H
(11. 24 11ocTaHOBJieHHH IlJieH)'Ma BepxoBHoro
Tpe60BaHHH BCex Kpe.n.wropoB, B TOM 'IHCJie
cy,u;a P<t> OT 28 ,u;eKa6p.H 2006 r . .N2 64). TaK.oe
HHClleK:u;HH, H o6.H3aTb ,D;HpeKTOpa pac11JiatIH-
B03MOJKHO, eCJIH cy)J, 11pH3HaeT, 'ITO )J,HpeKTOp
BaThC.H. IlpH'IeM C)TMMbl MOryT 6hITb BeChMa
BHHOBe H B YKJIOHeHllll OT yrrJiaTbI HaJIOrOB
3Ha'IHTeJlbHhI. K 11pHMepy, Ap6HTpajKHhrn
H 'ITO OH HaMepeHHO BbIBO,D;HJI aKTHBbl H3-llO,D;
cy,u; 3arra,u;Ho-CH6HpCKOro OKpyra llOCTaHOBHJI
B3hICKaHH.H. K 11pHMepy, HHClleKTOpaM H CJie-
B3blCKaTb c 6bIBIIIHX pyKOBO,D;HTeJieH HaJIOrH
,u;oBaTeJI.HM y,u;anoch ,u;oKa3 aTh B cy,u;e, 'ITO
Ha CYMMY 6oJiee 20 MJIH py6. (11ocTaHOBJieHHe
r eHepaJibHbIH ,lJ,HpeKTOp o6Ha.Jlli'llIBaJI )J,eHbrH
OT 18 <PeBpaJI.H 2015 r . .N2 <1>04-4262/ 2013).
c llOMO.w;bro 011epa~:H c HHOCTpaHHbIMH :u;eH-
~e:KTOP 3aTSirHBaJI IlOAa'IY 3a.JIBJie·
HbIMH 6)7MaraMH. ,I(o Toro, KaK 3a.HBHTb HCK,
HHe 0 6aHKpOTCTBe, H B 3TOT 11epHO)J, HMy.w;e-
l:I<t>HC IlblTaJiaCb B3blCKaTb HaJIOrn B paMKax
CTBO 6bmo Bhrne,u;eHo H3 KOMIIaHHH. IIo 3aKo-
11po:u;e,u;ypb1 6aHKpOTCTBa. Ho aToro He llOJIY'IH-
HY ,ll,HpeKTOp o6.H3aH 110,u;aTh TaKoe 3aHBneHHe
JIOCb H3-3a Toro, 'ITO y KOMIIaHHH He OKa3aJIOCb
B Te'leHHe MeCH:u;a 110CJ1e Toro, KaK o6HapymeHa
HMy.w;ecTBa H )J,eHer. Cy,u; y,u;oBJieTBOpHJI Tpe-
HeIIJiaTemec11oco6HoCTb KOMllaHHH ( cT. 9 3aKo-
6oBaHHH l:I<t>HC H HaJIOJKHJI apecT Ha C"CJ:eTa
Ha N2 127-<1>3), TO ecTb Kor.n.a ,u;eHer H HMY-
HeCKOJlbKHX ,D;pyrHX KOMIIaHHH, COBJia,D;eJihD;eM
.w;ecTBa He XBaTaeT, 'lT06bI pac11JiaTHTbCH
KOTOpblX .HBJIHJIC.H ,D;HpeKTOp (arreJIJIHD;HOHHOe
c KOHTpareHTaMH. IIporrycK cpoKa TaKJKe rpo-
011pe,u;eJieHHe MocKOBCKoro ropo,u;cKoro cy,u;a
3HT B3blCKaHHeM MHOrOMHJIJIHOHHbIX ,D;OJII'OB
OT 28 HIOJIH 2014 r. 110 ,u;eey M 33-27848).
KOMIIaHHH JIH'IHO c ,D;HpeKTOpa. l:I TaKHe perne-
EcTh H ,u;pyrne 11pHMeph1. TaK, HaJIOl'OBH-
HH.H yme ecTh. K 11pHMepy, Ha 8,9 MJIH py6.
KH B ap6HTpame ,D;OKa3aJIH He3aKOHHOCTb
(llOCTaHOBJieHHe ,I(eB.HTOl'O ap6HTpajKHOl'O
B03Me.w;eHH.H H,I(C H .n.oHa'IHCJIHJIH Hanor.
arreJIJI~oHHoro cy,u;a OT 26 aBrycTa 2014 r.
KoM11aHH.H 11oracHTh .n.onr He cMorJia, HaJio-
M 09AII-31079/ 2014).
roBHKH o6pa THJIHCb B cy.n. 3a B 3blCKaHHe M ,D;OJII'a c ,u;HpeKTOpa, KOTOpbIH, 110 H X MHeHHIO,
90
MAP MHA T OMHJIMHA, 3KCIIepT mypHaJia «r JiaB6yx»
Cl>MHAHCOBblM AMPEKTOP
n PAKH1Y ECKVI ~ >K Y PHA!l no Y nPABJlEHVllO ¢111HAHCAMV1KOMnAHV1111
CTaTb1t1 c nowarosb1M111 a11rop111TMaM111 A/151 r11asHoro 6yxra11Tepa c o6513aHHOCTS1Mll1 ¢111HaHcosoro A1t1peKTopa-=---~
foTOBble peweH t-H I, OnblT QH1HaHCOBbl X A111peKTOpOB BeAYLl..llll X p o cc111iilcK111 x KO Mna H1-1 iil, npa s o sas:i 6 a3 a , MacTe p - K11 accb1 , n e pcoHal1bHbl e KOH CYl1bTa~t-11-1,KH"1rl-1
A11s:I qmH a H Cl-1CTOB
6ecn11aTHb1e ee6MHapb1 no pa6oTe e Excel
<
:::. <
•
KaK opraH1t13osaTb c111cTeMy ynpasneH4eCKoro y4eTa 111 OT4eTHOCTV1 Ha 6a3e Excel
•
KaK asT0Marn3111posaTb 610A>KernposaH111e 111 nnaH-¢aKTHblLI! aHaflV13 c noMO~blO Excel
•
¢111HaHcosoe MOAen111posaH111e 111 1t1HsecT1t1L11t10HHb1Li! aHan1113 s Excel
•
lt1cnOJlb30BaHV1e aHaJlV1TV14eCKV1X naKeTOB V1 HaACTpOeK
•
PeweH1.1e rnnoBblX 3aAa4 s Exce l: Kpep,1.1rnb1Li! Ka!lbKynsnop, o6pa6oTKa Kaprn4eK 1.13 1C 1.1 T.n.
•
KonneKrnBHas:i pa6oTa c Ta6n1.1L1aM1.1: Dropbox, Google Docs 1.1 Apyrne
•
A Han1113 ,a,aHHblX c n oMo~blO OLAP-Ky6os
"'"" w
a..
www.fd.ru
CK111AKa AnR nOAnll1CYLt1KOB Ha
>i<ypl-lan 3apnna ra !
IIpoBepKH II poBepnTe ce6H
B1>1 ToqHo roTOBhI
K HaJIOrOBOH rrpoBepKe?
l
KoMrramrx c,n;arra ,n;eKrrap au;1uo rro H,Il;C sa I KBap TaJI 2015 ro,n;a. Ha rrpoBepKe BblHCHliJIOCh, qTo C)7MMa BbiqeTa IIO O,ll;HOMY li3 C"leTOB-<i>aKTYP rrpe BhIIIIaeT Haq1rcJieHHhlH HaJior y IIOCTaBIIJ;HKa. qTO c,n;eJiaIOT HaJiorOBliKli?
Q A. 3anpocRm noRcHeHus:i - cHa'lta.na y noKynameM£, a nomoM, MOJ1Cem, u y npooaeup.
Q B. 3anpocs:im noRCHeHus:i mo.11:b'KO y nocmae~u'Ka, y noKynameM£ aanpawueam'b He 6yoym.
0 B. flonpocs:im, 'ltm06'11t o6e 'KOMnaHUU COaRU ymO'ltHeH'KU.
2
HarroroBHKH sarrp oc11rr11 y
KOM11am·m
110.HcHeHHH 110 TKC . ,Il;omKHa
Jlli OHa KaK- TO IIO,ll;TBep,n;HTb IIOJiyqeHHe ,n;oKyMeHTa?
Q A. ,aa, OORJICHa.
Q B. Hem, He ooRJICHa. Q B. ,!{a, OORJICHa, ecRu Ha.no2oeu'Ku noaeotts:im u nonpocRm 06 3moM. Cy,n; rrpHBJieK ,n;1rpeKTopa K yroJIOBHOH OTBeTCTBeHHOCTH sa HeyrrJiaTy HaJioroB opraH1rsau;111r. qTo rrocJie 3Toro MoryT c,n;erraTb HaJioroBHKH?
Q A. Hu1.te20.
0 B. Ilompe6oeam'b 1.tepe3 cyo, 'ltm06'11t oupe'Kmop ynRamUJl, HeOOUM'KY aa 'KOMnaHu10.
Q B. IloRHocm'b10 cnucam'b ece oo.nm opwHu3a'4UU. B H<l>HC rrocTyrrHJIO HeCKOJihKO IIHCbMeHHhlX sa.HBJieHHH OT pa6oTHHKOB KOMIIaHHli 0 TOM, qTo opraHH3aIJ;H.H BbIIIJiaq11BaeT COTpy,n;HHKaM cepble sap 11JiaTbl. .HBJIHIOTC.H JIM 3T li JKaJI06bI 11pHMblMli ,n;oKa3aTeJih CTBaMH He3aKOHHbIX BblIIJiaT B KOMIIaHHH?
Q A. ,!{a, s:ie.M£10mcR. Q B. Hem, He s:ieM£10mcR.
Q B. ,!{a, s:ieRs:i10mcs:i, ec.nu compyoHU'KU npu.noJ1Cam 'K J1CaR06a.M Konuu ceoux nacnopmoe.
93
IIpoBepKH IIpoBepbTe ce6s
1Ipaeu:JI1>H1>1e OTBeT1>1
1- A
BbI.HBHB pacxom,n;eHH.H B cyMMax y nocTaBIIJ,HKa H noKynaTeJI.H 6oJiee qeM Ha 1 py6. no O,ll;HOMY cqeTy-cpaKType, HaJIOrOBHKH 6y,n;yT 3arrpamHBaTb no.acHeHH.H. CHa"<IaJia y noKynaTeJI.H, noToM, rrpH Heo6xo,n;HMOCTH, 3a no.HCHeHH.HMH o6paT.HTC.H HK nocTaBm;HKy.- >81
2-A
KoMnaHH.H o6.a3aHa B TeqeHne mecTH pa6oqnx ,n;Heli c ,n;aT1>1 oTnpaBKH :meKTpOHHOro 3arrpoca BhlCJiaTb B ll<I>HC KBHTaHIWIO 0 IIpHeMe ,n;oKyMeHTa (n. 5.1 CT. 23 HK P<l>). EcJIH 3Toro He c,n;eJiaTb, HaJioroBHKH 3a6JioKnpyroT KOMnaHHH pac'leTH1>1li C'leT (n. 3 CT. 76 HK P<l>). >83
3- B
EcJIH Ha ,n;npeKTopa 3aBeJIH yroJIOBHoe ,n;eJio no HaJioraM, HHcneKI.:i;n.a MOJKeT npe,n;'b.HBHTb eMy rpam,n;aHCKHH HCK 0 B03Mem;eHHH ym;ep 6a. To eCTb IIOTpe6oBaTb OT ,n;npeKTOpa ynJiaThl He)l;OHMKH, KOTOpa.H qHcJIHTC.H 3a opraHH3a~Heli, H3 co6cTBeHHbIX cpe,n;CTB (n. 24 nocTaHOBJieHH.H IlneHyMa BepxoBHoro cy,n;a P<I> OT 28 ,n;eKa6p.a 2006 r. N!1 64). >90
•- B
JKano61>1 H 3a.HBJieHH.H pa60THHKOB KOMnaHHH, B TOM qncJie 6hlBillHX, He .HBJI.HIOTC.H np.HMblMH ,ll;OKa3aTeJlbCTBaMH BbIIIJlaTbl cepbIX 3apnnaT. K np.HMbIM ,n;oKa3aTeJibCTBaM OTHOC.HTC.H B nepnyro oqepe,n;1> nepBH"<IHnre ,n;oKyMeHTbI, no,n;TBepm,n;arom;ne He3aKOHHbie BbIIIJiaTbl (HarrpHMep, HeOcpH~HaJibHhle 3apnJiaTHbie Be,ll;OMOCTH). >87
KHJUKHaJI rroJIKa
KaKnepecnopHTbHanoroey~ ':};?s6yx
fl.B.CtaaM~...
KaK BhrnrpaTh cnop c 1rncrreKu11ei1, He .1\080.ZVI .1\CJIO .1\0 cytla
Bn6n110TeKa mypHana «I'naB6yx» rrorronH11nacb HOBOH KHHmKoli «KaK BbIHrpaTb crrop c HHCIIeKI.~Heli, He ,ll,OBO,ll;H p;eno p;o cyp;a». ABTop p;aeT u;eHHhle coBeThl, KaK peaynbTaTHBHo o6manoBaTb rroaHn;1uo HanoroBHKOB. B KHmKKe ecTb Bee o6pa3D;hl ,ll;OK)'MeHTOB, KOTOphle BaM IIOHap;o6HTCH ,ll;JIH crropa. 0T,D;eJibHaH rnaBa IIOCBHIIl.eHa TOMy, KaK pa6oTaTb Boo6m.e 6ea HanoroBhlX crropoB. BbICTpo rrop;rr11caTbCH Ha «B116n110TeKy mypHaJia ''rnaB6yx"» Bbl MOmeTe IIO Tenecl>oHaM: 8 (800) 555-60-00 (aBOHOK no Poccirn 6ecrrnaTHbIH) ,
8 (495) 785-01-13. 1.I;eHa aa mecTb KHHr -
94
3960 py6.
28~87S npou;eHTa-
B rrpe;n;enax 3Toro JIHMMTa MO:>KHO rrepeC'-IHTaTJ:. ;n;eKa6p1:.cK11e rrpou;eHTbI ---+ 97
Borrpocb1 «B cqeT-cPaKTYPY HaAO rrepeHeCTH H3MepeHMH, KOJIHqecTBO M ~eHy pa6oT H3 AOroBopa» --+ 96
eAHHM~Y
AHHA JI030BMI, BeAYID;HH coBeTHHK MHH<P1rna Pocc1rn
BnpaBe JIM Tpy,n;11ttcrreKTOpb1 omTpa¢oBaTb
Bb1xo,n;Hoe noco6He ocBo6o*,n;eHo OT H,U<I>JI
KOMnamuo sa He,ll;OHMKY no B3HOCaM?
B npe,n;eJiax Tpex cpe,n;HHX sapa6oTKOB. Koro
Ha Jiy<IillHH BOnpoc HOMepa OTBe~rneT
3TO KacaeTc.H? - >97
"<IHHOBHHK HS PocTpy,n;a >102
10 6hlCTpbIX OTBeTOB Ha BOilpOChl KaK oTpasHTb B yqeTe Taxorpa¢? qeTbipe 6yxraJITepcKlrn npoBO,ll;KH >99
o no,n;oT"<IeTHbIX, apeH,n;e, H,UC, 3apmiaTe H npoBepKax - >104
95
BorrpochI H OTBeThI IIo BaIIIHM rrHChMaM
0 cqeTax-<l>aKTypax, npon;eHTax, H,II; <l>JI H OCHOBHl>IX cpe~CTBax B C'leT-<l>aKTYPY Ha,r:i;o nepeHeCTH e,r:i;HHHI..I;Y H3Mep eHHH, K OJIH'leCTBO H u;eHy pa6oT H3 ,r:i;oroBop a
•
Hawa 1COMnaHu.R 3aliu.Jvtaemc.R .JvtemaJLJL006pa6om1Cou -
u3zo-
maaJLuaaem iJemaJLu u3 .JvtamepuaJLoa 3a1Ca3lf,U1Ca. B iJozoaope coz.nacoaaHa l4elia 3a u3zomoaJLeHue OdliOU wmy1Cu. IJ03m0My a a1Cme Cdalf,u-npue.Jvt1CU pa6om U Clf,eme-<:jJa1Cmype .Jvtbl y1Ca3bt6ae.Jvt e8U1iUl4Y U3Mepe1iU.R «Wm.», 1COJlUlf,eCm60 u l4eliy 3a e8UliUl4Y U3.Jvtepe1iU.R. Ho He8aalio no.RauJLCR 3a1Ca3lf,U1C, KomopbtU Hacmauaaem, lf,mo Ha8o nepeo</Jop.Jvtumb Clf,ema-</JaKmypbt, ocmaaua a HUX moJLb1CO cmou.Jvtocmb pa6om. 06.R3alibt JLU .Jvtbt 6btno.nliumb mpe6oaaHue 1C01impazelima? MPMHA BhIAPMHA, rJI. 6yxrrurTep (r. Ha6epeJirnbre qeJIHhl)
HeT, He o6H3aHbI. B rpa<Pax 2, 2a, 3 11 4 c11eTa-<PaKTypb1 KOMrraHHH rrpHBO,ll;HT ep;HHHI.J;Y H3MepeHHH H ee KO,ll;, KOJIH'leCTBO, u;eHy 3a e,n;HHHI.J;Y H3MepeHHH rrpH ycJIOBHH, 'ITO 3TH ,n;aHHbie MOJKHO yKa3aTb (rr. 2 IIpaBHJI 3arroJIHeHHH c11eTa-cpaKTyphl, YTB. rrocTaHOBJieHHeM IIpaBHTeJibCTBa P<t> OT 26 ,n;eKa6pH 2011 r. N2 1137). lf TOJibKO ecJIH ,n;aHHhle IIOKa3aTeJIH OTCYTCTBYIOT' B 3THX rpacpax Hap;o CTaBHTb rrpo11epKH. 8To rrop;TBepJK,n;aeT M11H<i>HH Pocc1111 B IIHCbMe OT 27 MapTa 2012 r.
M 03-07- 09/28. B BarneM .n;oroBope c 3aKa31lHKOM corJiacoBaHa ep;HHHn;a H3MepeHHH pa6oT. CJiep;oBaTeJibHO, STH ,n;aHHble HYJKHO yKa3aTb B c11eTe-cpaKType H aKTe. lfHa'le y HHCIIeKTOpOB MOryT B03HHKHYTb BOIIpOCbl 0 rrpH'lHHe pacxOJK,D;eHHH MeJKp;y ,ll;OrQBOpOM, C'leTaMH-cpaKTypaMH H rrepBH'lHbIMH ,ll;OKYMeHTaMH. .ri;aJKe eCJIH ,ll;OIIYCTHTb, 'ITO 3aKa31lHK rrpaB, HCIIpaBJIHTb C'leT-cpaKTYPY Bee paBHO He Tpe6yeTcH. Bep;b B HeM MOJKHO rrpHBO,D;HTb .n;orroJIHHTeJibHbie cBep;eHHH (rr. 2 CT. 1 69 HK P<t>). A 3Ha'lHT, Barn c11eT-cpaKTypa .n;aeT KOHTpareHTY rrpaBO Ha BbI'leT. AHHA JI030BAH, Beey~HH coBeTinrn: M1rncl>11Ha PoccHH
96
Mo:>KHO BLirO,lJ;HO nepec'IHTaTL npon;eHTLI, cnncaHHLie 3a ,n;eKa6pL 2014 ro,n;a B 1-lal.(,aJle 2015 waa 3alC01-W8ameJlU 3a87-lU.M l.f,UCJlO.M yeeJlUl.f,U-
•
JlU 1-lOp.MamuB 8JlR npOU,el-lmOB no 3aU.Ma.M U 1Cpe8uma.M 3a 8eKa6pb
2014 waa . Bnpaee JlU lCO.Mnal-lUR 6 C6R3U c 3mU.M nepeCl.f,Umamb pacxo8bt, yl.(,mel-ll-lbte npu pacl.(,eme 1-lalloza 1-la npu6btllb Ja 2014 208? HHHA KJIEBU:OBA, rJI. 6yxraJITep (r. MocKBa)
,il;a, BnpaBe. ,il;eHCTBHTeJibHO,
3aKOHO,D;aTeJIH npHHHJIH Bhiro,n;HyIO
nonpaBKY B OTHOIIIeHHH npon;eHTOB no Kpe,n;HTaM H saliMaM B py6JIHX, Ha:•n1cJieHHhrx 3a ,n;eKa6ph 2014 ro,n;a. Pa3Mep HOpMaTHBa ,D;JIH 3THX npon;eHTOB paBeH CTaBKe peqmHaHCHpOBaHHH, yBeJIH~IeHHOH Ha Koatl>qrnn;HeHT 3,5 (<l>e,n;epaJibHhIH saKoH OT 8 MapTa 2015 r. N!! 32-<1>3). To ecTh
28,875 npon;eHTa. PaHhIIIe JIHMHT cocTaBJIHJI cTaBKY petl>11HaHc11poBaHHH, YMHOJKeHHYIO Ha Koatl>qrnn;HeHT 1,8 (14,85%). IloaTOMY eCJIH CTaBKa npon;eHTOB no Kpe,n;HTaM H sa:liMaM npeBbIIIIaeT 14,85 npon;eHTa, TO pacxO,D;hI B HaJIOrOBOM y"'ieTe MOJKHO rrepeC"'iHTaTh. ,Il;orrOJIHHTeJihHYIO CYMMY rrpon;eHTOB, KOTOpaH BIIHChIBaeTCH B YBeJIH"'IeHHhIH HOpMaTHB, MOJKHO y-qeCTh B YTO"'IHeHHOH ,n;eKJiapan;HH 3a 2014 ro,n;. ,Il;pyroli BapHaHT -
BKJIIO"'IHTh aTH saTpaThI B ,n;eKJiapau;1110 sa I KBapTaJI
(rr. 1 CT. 54 HK P<t>). Tor,n;a cyMMhI rrpon;eHTOB HYJKHO oTpa3HTh no cTpoKe 400 rrpHJiomemrn NQ 2 K JIHCTY 02 ,n;eKJiapau;1m. BAJIEHTHHA BYJIAHU:EBA, coBeTHHK rocy,ll;apcTBeHHOH rpaJK,ll;aHcKoli CJIYJK6br P<I>
2-ro KJiacca
BL1xo,n;Hoe noco6ne ocBo6o:>K,n;eHo OT H,II;<l>JI B npe,n;eJiax TpexMeCH'IHoro 3apa6oTKa •
Bce.M compy87-lu1Ca.M, Komopbte yBOJlb1-lR10mcR no co2Jlaute1-lu10
CmOpOl-l, .Mbl 6btnJlal.f,U6ae.M lCO.Mnel-lCaU,UlO 6 pa3.Mepe 8eyx Cpe87-lUX 3apa6om1C06. HyJ1C1-lO llU y8epJ1Camb c 1-lee H/(<l>Jl, ecJlu yeoJlbl-lRemcR 1-le 8upe1Cmop, e20 3a.M UJlU 2Jlae6yx, a 1Ca1COU-mo 8py20u pa6om1-lu1C? HA,UEm,UA 3AU:EITHHA, rJI. 6yxraJITep (r. MocKBa)
HeT, He HYJKHO. OT H,D;<t>JI ocBo6om,n;eHhI cJie,n;yroru;He BhIIIJiaThI B rrpe,n;eJiax Tpex cpe,n;HeMeCH"'iHhIX sapa6oTKOB (rr. 3 CT. 217 HK P<t>): -
Bhixo,n;Hoe rroco611e;
-
cpe,n;HHH sapa60TOK Ha rrep110,n; Tpy,n;oycTpOHCTBa;
97
BonpocbI H OTBeTbI IIo BaIIIHM IIHCbMaM
-
KOMneHca:a;1ur PYKOBO,ll;liTeJIIo, ero 3aMy H I'JiaB6yxy.
A 3Ha'IllT, Harror He Tpe6yeTCH y,n;epmHBaTh c BhlXO,ll;HhIX nocoforn:, BhlIIJia'IllBaeMhIX rrp11 YBOJibHeHHH no mo6oMY ocHoBaHino. B TOM "IHCJie no corrrame:mno CTOpOH Tpy,ll;OBOI'O ,ll;OI'OBOpa. rJiaBHOe, "IT06hI BhIIIJiaTa yKJia,ll;bIBaJiaCh B JIHMHT. Ilp11 3TOM He HMeeT 3Ha"<IeHHsr, c KaKoli ,n;oJIJKHOCTH YBOJibHSieTCH COTpy,n;mm. JlbI'OTa pacrrpocTpaHSieTCH KaK Ha KOMneHCaD;HH ,n;HpeKTopy' ero 3aMy H I'JiaB6yxy, TaK H Ha BhIXO,ll;Hhie noco611sr JII06bIM ,ll;pyrHM COTpy,n;HHKaM. 8TO no,n;TBepm,n;aeT <I>HC PocCHH (IIHChMO OT 13 ceHTSI6psr 2012 I'.
.M AC-4-3/15293). ,n:aHHoe pa3'hHCHeHHe HarroroBasr crrym6a corrracoBarra c MHHqmHoM H pa3MeCTHJia Ha caliTe nalog.ru B pa3,n;erre «Pa3'hHCHemm <I>HC, o6sr3aTeJibHhie ,ll;JI.ff npHMeHeHHSI HaJIOI'OBhIMH opraHaMH». Ilo3TOMY cnopoB c HHCneKTOpa.MH Ha MeCTax 6h1Tb He ,ll;OJIJKHO. KRPRJIJI KOTOB, coBeTHHK rocyAapcTBeHHOH rpa~AaHCKOH cny~6bI P<l>
2-ro KJiacca
CnpaBKY 2-H,IJ;<l>JI )J;JUI HHOCTpaHHoro pa6oTHU:Ka Ha naTeHTe aanoJIHHHTe no-oco6oMy • K Ha.M a 1COMnaHu10 ycmpoUJLCR uHocmpaHHbtu compyaHu1C Ha nameHme. Ka1C moJZb1CO Mbl noJZyttUM yaeaoMJZenue U3 uHcne1Cu,uu, nattHe.Jvt yMeHbutamb ucttuCJZeHHbtu HJ(<PJI Ha ynJZatteHHbte pa6omnu1COM a 610aJ1Cem aaaHCOBbte nJZameJ1Cu. EcJZu pa6omHU1C peutum yaoJZumbc.R, 1Ca1C ompaJumb 3mom Bbtttem a cnpaa1Ce 2-HJ(<PJI? CBETJIA HA POMAHOBA, rJI. 6yxraJITep (r. MocKBa)
IloKa He nOSIBHJiaCb HOBasr ¢opMa, YKa3hlBaiiTe B cnpaBKe 2-H,n:<I>JI <l>aKTH"!eCKH nepe"<IHCJieHHhlH Harror. To ecTh CYMMY 3a BhI"<IeToM aBaHcoBhlX mrnTemeli, nepe"<IHCJieHHhIX caMHM pa6oTHHKOM. Ceft-qac ,n;elicTByeT cnpaBKa 2-H,n:<I>JI, yTBepm,n;eHHasr np11Ka30M <I>HC Pocc1111 OT 17 Hosr6psr 2010 r. N!! MMB-7-3/ 611. llc"<IHCJieHHhIH, y,n;epmaHHhIH 11 nepe"<IHCJieHHhIH HaJIOI' B Heft Ha,n;o OTpamaTb no CTpOKaM 5.3, 5.4 H 5.5. Bo Bcex 3THX CTpoKax H noKaJKHTe H,n:<I>JI yme 3a BhI"<IeTOM HaJiora, yrrrra"<IeHHOro no naTeHTy. CYMMa HaJiora He 6y,n;eT cooTBeTCTBOBaTh cTaBKe H,n:<I>JI B 13 npo:a;eHTOB. Ho HHa"<Ie 3anoJIHHTh cnpaBKY He norry-q11Tcsr. ,n:o6aamo, "ITO B <I>HC PoccHH ceii"Iac pa3pa6aTblBaIOT HoByro ¢opMy cnpaBKH 2-H,n:<I>JI. B Heft 6y,n;eT npe,n;ycMoTpeHa B03MOJKHOCTb OTpamaTh ynrra"<IeHHhIH naTeHTHhIH H,n:<I>JI. KRPRJIJI KOTOB, COBeTHHK rocyAapCTBeHHOH rpa~AaHCKOH cny~6hl P<l>
2-ro KJiacca
98
Taxorpa<j;> )J;JI.H cny:m.e6Ho:H Mam:uHbl oTpa:m.aroT KaK OCHOBHOe cpe,n;CTBO • KynuJLu maxozpa</J cmou~wcmbm 45 000 py6. u ycmmwBuJLu ezo 1w ape1t80Bmatbtii aBmo~w6uJLb. Ape1t808ameJLb 1te 1COMne1tcupyem 1taM cmouMocmb npu6opa, no3m0My noc.ne 01C01t1ia1tu.fl cpo1Ca ape1t8bt Mbl ezo aeMOJtmupyeM. Ka1C ompa3Umb noKynKy 6 y'ieme? rAJIMHA COPOKMHA, 6yxraJITep (r. IleH3a)
TaK me, KaK H ,n;pyrHe ocHOBHhre cpe,n;cTBa. Taxorpacp npe,n;Ha3Ha"t!eH )l;JUI perHCTpau;HH ,n;aHHhIX 0 CKOpOCTH H MapIIIpyTe ,Zl;BHJKeHHJI aBTO-
1 CT. 20 3aKOHa
M06HJIJI, peJKHMe Tpy,n;a H OT,Zl;hIXa BO,ll;HTeJieM (n.
OT 10 ,n;eKa6p.H 1995 r. NQ 196-<P3). 3ToT np116op JIBJI.HeTc.H oT,n;eJIHMhIM yJiyqmeHHeM apeH,D;OBaHHOro HMym;ecTBa, Be)l;b npH Heo6xo,n;HMOCTH ero MOJKHO CH.HTh c MaIIIHHhI 6e3 Bpe,n;a ,D;JIH Hee. TaK KaK apeH,n;o,n;aTeJih He KOMileHCHpyeT BaM CTOHMOCTh Taxorpacl>a, y-qTHTe ero KaK OT,D;eJihHOe OCHOBHOe cpe,n;CTBO. Ero Ha,n;o BKJIIO"t!HTh B Il.HTYIO aMopTH3aIJ;HOHHYIO rpynny KaK TeXHHqecKoe cpe,n;CTBO KOHTpOJI.H, o6ecneqHBaroru;ee perHCTpau;mo HHcpOpMaIJ;HH. CooTBeTCTBeHHO, cpoK noJie3Horo HCITOJib30BaHHJI ,D;JIJI Hero MOJKHO ycTaHOBHTh OT 7 JieT H O,ll;HOro Mec.Hu;a ,ll;O 10 JieT BKJIIOqHTeJibHO (KJiacCHCpHKau;HJI, YTB . nocTaHOBJieHHeM IIpaBHTeJibCTBa P<P OT 1 JIHBap.H
2002 r. NQ 1). B 6yxyqeTe c,n;eJiaihe cJie,n;yrom;He npoBO,ll;KH. Ha ,n;aTy noKynKH Taxorpacpa: AEE>ET 08 KPEM1T 60 oTpa>t<eHbl JaTpaTbl, CB.R3aHHble c np1106peTeHHeM Taxorpacpa;
AEE>ET 19 KPEM1T 60 Y4TeH BXOAHOH H,ll.C;
AEE>ET 01
KPEAIH 08
J
Taxorpacp npHH.RT K y4eTy KaK OCHOBHOe cpeACTBO.
Ha ,n;aTy ,n;eMOHTama: (
AEE>ET 91 cy6c4eT «npo411e pacxoAbl» KPEAl-1T 60
l
Y4TeHbl pacXOAbl Ha yc11yr11 no AeMOHTa>t<y Taxorpacpa. MBAH 3 MMMH , aKcrrepT mypHaJia «rJiaB6yx»
99
BonpocbI H OTBeTbI IIo BaIIIHM IIHCbMaM
roHopap ycnexa ODRCHO BKJIIO'IRTL B paCXO,ll,bl
• OcnapueaeM pewenue naJtozoeuKoe e cyae. Hawu unmepecbt npeacmaeJtRem 10pu8u1tec1CaR KOMnanuR. B 8020eope c neii noMuMo onJtambt caMux ycJty2 npe8ycMompen maK na3bteaeMbtu zonopap ycnexa. 3my cyMMY Mbt 6btnJtamuM 10pucmaM, ecJtu onu 6btu2pa10m cnop. A enpaee Jtu Mbt yl.(,ecmb ee npu pacl.(,eme naJto2a na npu6btJlb? AHATOJil1R JIA3APEB, !'JI. 6yxraJITep (r. MocKBa)
8To pncKoBaHHO. BeJinKa Bepo.HTHOCTb, qTo HaJioroBHKH HCKJiroqaT 3TH pacxo,u;hr li3 pacqeTa HaJiora Ha rrpn6bIJib. IfaMeHHTb nx pemeHne Bp.H,u; JIH y,u;acTc.H ,u;ame B cy,u;e (rrocTaHOBJieHne Ap6nTpamHoro cy,u;a IloBOJIJKcKoro oKpyra OT 23 .HHBap.H 2015 r. N2 <1>06-19062/2013). AprYMeHTbI 6y,u;yT TaKlie. 06.H3aHHOCTb KOMIIaHHH no OIIJiaTe IOpli,!J;HqecKHX ycJiyr, a TaKJKe pa3Mep TaKOH OIIJiaThl He MOJKeT 3aBHCeTb OT rrpHH.HTH.H cy,u;aMH HJIH qHHOBHHKaMH «HYJK.Horo» pemeHHH (rrocTaHOBJieHli.H KoHCTHTyn;1rnHHoro cy,u;a P<I> OT 23 .HHBap.H 2007 r. M 1-II, Ilpe3H,!J;HYMa BAC P<I> OT 2 ,u;eKa6p.H 2003 r. M 11406/ 03 ). 3HaqHT, ycJIOBHe ,u;oroBopa, co,u;epmaIII;ee Barny o6.H3aHHOCTb rro BbIIIJiaTe roHopapa ycrrexa, He,u;elicTBHTeJibHO. A pacxo,!J;bI Ha ero orrJiaTy Heo6ocHoBaHHbI. l1TOPb HHKOJIAEB' 3KCIIepT ~ypHaJia «rJiaB6yx»
3apa6oTOK coTpy,lJ,HH:q1>1 aa npoIIIJILie ro)J.LI MOJKHO yaHaTL B
II<I> P
Compy8nul4a yxoaum e omnycK no 6epeMennocmu u po8aM. B 2013 zoi}y ona 6blJla 6 omnycKe no yxoi}y 3a pe6en1COM. IJ03m0My npocum 3a.Menumb 3mom 208 e pact{,emnoM nepuoae 8JlJl 8e1Cpemno20 noco-
•
6UR na 2010-ii. Ho 6 2010 zoi}y ona pa6omaJta 6 8py20ii opzanu3al4UU u maM eii omKa3btea10mcR 6bt8amb cnpaeKy o 3apa6omKe. 06RJana Jtu nawa opzanu3al4UR Janpocumb maKy10 cnpaeKy u eCJtu aa, mo 28e? IOJIHH BOPOBhEBA, 6yxraJITep (r. CTaBponoJib)
,[I;a, o6.H3aHa. Ho TOJibKO eCJIH COTpy,u;HHII;a rro,z:i;acT 3a.HBJieHHe 0 TOM, qTo rrpocHT saTpe6oBaTb ,z:t;aHHhie o ee cpe,z:t;HeM sapa6oTKe y II<l>P (q. 7.2 CT. 13 <l>e,z:i;epaJihHOro 3aKOHa OT 29 ,n;eKa6p.H 2006 r ..M 255-<1>3). <l>opMa sa.HBJieHH.H ycTaHOBJieHa B rrp1rnase MHH3,z:t;paBcou;pa3BHTH.H PocCHH OT 24 .HHBap.H 2011 r. M 21H. He HCKJIIO'IeHo, 'ITO Barna coTpy,n;Hnn;a
100
He 3HaeT o TaKoli B03MOmHOCTH. Torp;a MomeTe caMH rrop;cKa3aTh eli, KaK IIOCTYJIHTb. Ha OCHOBaHHH 3aHBJieHHH pa6oTHHIJ;bI HarrpaBbTe 3arrpoc B cBoli II<I>P. <I>opMa 3arrpoca TaKme ecTb B rrpnKa3e N2 21H. II<I>P p;oJImeH OTBeTHTb He II03p;Hee 10 pa60'IHX p;HeH co l];HH IIOJiy'IeHHH 3arrpoca. ,[t;aHHhle H3 OTBeTa Bbl BrrpaBe 6yp;eTe Y'IeCTb rrpn pac'IeTe rroco6HH. Ml1XAI1JI )KYPEI1H , 3KCIIepT mypHaJia «I'JiaB6yx»
Ha ynpo:m;eHKe KOMneHca:u;11.a y:m;ep6a -
aTo ,r:i;oxo,r:i;
• Ilpu.MeH,,H,eM ynpowpucy c o6oe1CmO.M «Ooxoow>. Iloll)"lUJLU om aamompm-tcnopmHoii 1CO.MnaHuu 1C0.MneHCal4u10 cmou.Mocmu noapeJ1COeHHozo zpyJa. B1C.ll10"tamb Jiu ee 6 ooxoObt, )"lUmbt6ae.Mbte npu pac"teme HaJioza? H 1Ca1Cue npoaoo1Cu coeJiamb? TAThHHA 3AXOBAEBA, rJI. 6yxraJITep (r. TyJia)
,[t;a, BKJIIO'IaTb. KoMrraHHH Ha ynpo:m;eHKe rrpn pac'!eTe HaJiora ,ri;oJimHbI ~TbIBaTb ,IJ;OXO,IJ;bI OT peaJIH3a:IJ;HH H BHepeaJIH3aIJ;HOHHhle ,z:i;oxolJ;bI (rr. 1 CT. 346.15 HK P<I>). IIepe'IeHb BHepeaJIH3ari;noHHbrx p;oxo,ri;oB OTKpbrT (cT. 250 HK P<I>). Ilo3TOMY rro,z:i; HHMH Hap;o rroHHMaTh JII06hre rrocTyrrJieHHH, He CBH3aHHbre c peaJIH3ari;neli. A 3Ha'IHT, cyMMhI B03Me:m;eHHH y:m;ep6a Tome. TaK c~rnTaIOT H 'IHHOBHHKH (rrHCbMO MnmpnHa Poccnn OT 14 HIOJIH 2010 r. N2 03-11-111199).
B 6yxY1IeTe rrpOBOAKH no y'IeTy KOMIIeHcari;nn TaKne: ,D,E6ET 76 cy6c1.1eT «PacYeTbl no npeTeH3HHM» KPE,D,IH 94
_J
orpa>t<eHa 3aAOn>KeHHOCTb nepeso3YHKa no B03Mell.leHHIO yll.\ep6a;
,D,E6ET 51 KPE,D,IH 76 cy6c1.1eT «PacYeTbl no npereH3HHM» nocrynHnH AeHe>t<Hble cpeACTBa OT nepeB03YHKa.
Ml1XAI1JI mYPEI1H , 3KCIIepT mypHaJia «I'JiaB6yx»
ocnAPHBAHHEKAnACTPOBOH CTOHMOCTH 06'bEKTOB HEnBH>KHMOCTH onTHMH3Al.IHJI HAnorA HA HMYIQECTBO HAnorOBblE cnOPbl ren. (495) 722-75-83,
(495)539-20-85,8(967)137-35-40 101
Borrpocn1 H OTBeTnI CaMnIH HHTepecHnIH Borrpoc HOMepa
BnpaBe JIH Tpy,r:t;HHcneKTop IIITpa<l>oBaTb 3a ,r:t;OJirH no B3HOCaM ®8® Or
JhtA"1R Enec1-1 Ha, rnaBHblH 6yxramep (r. H1-1>KH"1H HosropoA)
K0t-1Y
PeAaK41-1R >KypHana «rnas6yx» glavred@glavbukh.ru
TeMa
(iiiiosepK1-1
Ilo.nyl.(,u.nu u3 mpyaoeou uHcnelCl{UU peweHue o Hal.(,a.ne npoeeplCu e Haweu lCOMnaHuu. Ceul.(,ac npueoauM e nopRaolC ece Heo6xoauMbte aoKyMeHmbt. TalC KalC ceul.(,ac 6 lCO.MnaHUU CJlO'JICHO C aeHbZa.MU, .Mbl C ono3aaHUe.M n.namu.M 63HOCbl, 6 mo.M l.f,UCJle
e II<PP. Bnpaee .nu mpyaoebte uHcneKmopbt npoeepumb Hal.(,uc.neHue cmpaxoebtX B3Hocoe u owmpa</Joeamb 1CO.MnaHu10 Ja ux Heaon.namy ? Orner
IIITpacl>oBaTb KOMITamno KOHKpeTHO sa He,D;OFIMKY ITO B3HOCaM Tpy,n;oBa.H FIHCITeKIJ;Fl.H He BITpaBe. 3TnMFI BOITpocaMFI saHFIMaIOTC.H BHe6ro,n;meTHhre cl>oH,n;hr - IT<l>P n <l>CC (<l>e,n;epaJihHhrli saKOH OT 29 HO.H6p.H 2010 r. NQ 326-<1>3, <l>e,n;epaJihHbIH aaKOH OT 24 FIIOJI.H 2009 r . NQ 212-<1>3). TaKoro me MHeHFI.H ITpFI,n;epmFIBaIOTC.H FI cy,n;hH (perneHFie Jlemrnrpa,n;cKoro o6JiaCTHoro cy,n;a OT 10 cl>eBpaJI.H 2015 r. N!! 7-119'2015). B TO me BpeM.H Ha"<IncJieHne FI yITJiaTa cTpaxoBhIX B3HOCOB - ITp.HMa.H 06.HaaHHOCTb pa6oTo,n;aTeJI.H (cT. 22 TK P<l>). IlonoMy irncITeKTOpbr Tpy,n;a Ha ITpOBepKax o6bl"'IHO FiccJie,n;yroT n 3TOT BOITpoc. Be,n;h He,n;oHMKa ITO B3HocaM, KaK ITpaBHJIO, .HBJI.HeTC.H cJie,n;CTBFieM ,n;pyrFix HapymeHHli. HaITpFIMep, ,n;oJiroB ITO sapITJiaTe. Asa TaKoe HapymeHFie yme ecTb IIITpacl>: ,n;o 50 000 py6. - ,n;JI.H KOMITamur FI 5000 py6. - ,D;JI.H ee ,n;FipeKTopa ("<I. 1 CT. 5.27 KoAil P<l>). B TaKoli CFITya:u;Fin HHCITeKTOpbr Tpy,n;a ITpFIBe,n;yT B rrpoTOKOJie HeyITJiaTy B3HOCOB B Ka"<IeCTBe O,ll;HOI'O H3 OCHOBaHFIH ,D;JI.H IIITpacl>a • JilBAH IDKJIOB Ell;, 3aMecTHTeJTh pyKoBo,n;HTemr PocTpy,n;a
& ........................................ .................................................. ................. ........................................... .. W Ilony<-rn.Te mPIHYJO KOHCYJibTau;1110
AApec:
e glavbukh.ru/ otvet24
nonynRpHblH Bonpoc cei14aC cpeAl-1 OOA0"1C4"1KOB -
no KaKOH Bee >Ke ¢opMe CAaBarb PCB-1
3a I KBapran? no crapoi11-1n1-1 >KAarb HOByto? Orner - or41-1rarbCR HaAO Ha crapoM 6naHKe, 3TO OQJ"14"1anbHO OOArBepA"1n nct>P . .s:l y>Ke orsernna Ha 607 BOnpOCOB 0 3anonH eH"1"1 KBapranbHOrO PCB-1 c y4eroM nonpasoK no B3HOCaM c 2015 roAa. H sac 3a 24 4aca npoKoHcynbrnpyto no nto6oMy saweMy pa6o4eMy sonpocy. 3a,o,ai1re ero Ha cai1re -~ glavbukh . ru/otvet24 JilPJilHA llIATAJIOBA , 3KCrrepT «I'JiaB6yxa»
'JJI~Bfiyx
nepCOHaJlbHa>l KOHCynbTaU,111>1
Bonpoc OT 14 anpen>i 2015 r. BoccTaHoeneHl'le HAC CornacHo n n. 3 n. 3 CT
170 Hanorosoro KOAeKca P<D, noA11e>KHT nlil BOCCTaHOBnCHliltO K ynnaTe
paHee npli!HS!Tbl\11 K Bbl'ieT)' H.D,C. B OTHOWeH:tllli YaCn-14HOlil OM8Tbl B C40T npeACTOS!uzylX nocraeoK rosapoo B TOM nep1110Ae. B KOTOpoM 3aKnlO\f9HO corJ12WeH"1e 0 nepeBOAe A011ra Ha HOBoro A011>KHll1K'1, TO ecTu 38,IJ,On>KeHHOCTb npo~u.a no nonY"feHHOMY aaaHcy nepexOAMT K rpeTueMY n"1ey (HOBOMy noKY11arent0) c cornacL-151 nepsoHa11anbHoro noKY11arensi.
0TBeT OT 15 anpen>i 2015 r.
npw ycrynf 1) -
-q Tpe6oaaHwl KPBAlllTOP enpaae ycT)'rw1Tb /JPYfOl"'Y nv.u.y npaao (rpeei,
Koropoe
To CCTu e AOroeopa
,...,.
wr
aH"1e),
f ('"""'" •a oc """""(jco ft••"' o!isl»~•.,-,•• rr. !2 n< Pel>)
.aopB•~""~" ,a;,@J.\f, ..,. (n 1
re n
n~·c.BKl-1111b.Iu06~1~11bCT~eA nOl\y;1c1rE;;; •..:M \"peAi-.. oPQM1 11µ6l\fJCl~TCSl
M3
JlVIUOM, 06sl3aHHb:M nepe.o. n0Kyr1areneM, CTaHOBlllTCS! HOBb !II nOCTaBU.\111K (HOBbM AO/l>KH\llK).
YcnOB\llS!"' nOpslAOK nepeso.Qa AOllra peryn"1pyK>TCSl CT8Tueilt 391 rK P<D. TSK!llM 06p830M, np111 nepeBOAe AOnra npo\llCXOAVIT 'lepeMeHa nriu. B OGS!3CITeJlbCTBe W\111 3CIMeHa AOI1>KHl-1K8. 3ro K8PAlllH8JlbHO orn11Naer nepeaoA AOnrn OT APYro~ CMeHbt rnu. a o6Sl3aT0JlbCTBe -
yc'T)'nl¢1
npaea Tp0008aHll1Sl B OTJ1"1'M0 OT YC'fYl1KJ..1 npaaa Tpe60BaH\llS!, KOr.o.a MeHS!eTCSl caM KpeMTOP (CT. 382 rK P<D), npt-1 nepeBOAe Aonra M0HS!8TCS! AOJ1>KH"1K,
a Of5sl38TeJlbCTBO ocraeTCS!
H9V13MeHHblM. 06ocHOBaHV1e CM. B CT8Tbe. npvise,qeHHOfl H"1>Ke. B n. 1 no MHetMIO KOHlp011111PYfOU.!"1X BeAOMCTB, B CnyYae YCT)'flK\.1 npasa Tpe6oBaHlllS! K npoAaB4Y (vicnoflHviTe11t0} npe>KHi.111 noKYnarenb (saKa3'1111K) AOroKeH soccraHOBlllTb paHee np111HS!Tb1iil K Bbt'19n' H.D,C c yMaYeHHOro aaaHca Ae111cmlllrenbHO, nepe11eHb c/ly'1aee BOCCTBHOBJleHv.si H.D.C 3aJ<Pb1Tbt171. TSK, CyMMbr HAC. npi...tHmb1e K Bbl"IST)' np111 ne~111cneHllll.1 npe.o.sap111TenbHOlll Onn3Tbl, B COOTBSTCTBl.-1111 c no.o.nyHKTOM 3 nyHKTa 3 CT8Tb\ll 170 Hanorosoro KOAeKca P<D no,o.ne>KaT BOCCTaHOBJ19H"1t0 B ABYX C/lyY8S!X: • npll1HS!llll6 K ~eTY npeABaPlllTellbHO onnaYeHHblX TOBapoB (pa60T, ycnyr); • V13MeHeH111e (pacTOp>KeHlllS) .o.oroeopa c OAHOBpeMeHHblM B03BpaTOM asaHca.
CTpaHVILJ,8 1 H3 7
15. 7 Tbl CSJ1Hf TIOAniiC\.JllKOB no.'ly•JU.l H .'U l "IHYl:O KOHcy.'lbTaU,HIO OT 3 KCnepTOB «l~rine6yxa»
spros1.g lavbukh. ru
BorrpochI M OTBeThI Bn1cTpn1e KOHCYJII>TaD;MM
0 IIO,IJ;OTqeTHLIX, apeH,rt;e,
H,IJ;<l>JI, H,IJ;C, 3apnJiaTe, npoBepKaX H rOCIIOIIIJIHHe •
IIo.zi;oT'lleTHbie
Pa6omnwc eepny.n JCOMnanuu 3aeM na.nU"L(,JtbtMU 6 JCaccy. 3my cyMMY cpa3y 6bt8a.nu no8 Om"Lf,em 8pyzoMy COmpy8nuJCy. Bnpaee .nu JCOMnanuR maJC nocmynamb?
HeT, He HymHo. IIepe'IeHb CJIY'laeB, KOI')l;a Tpe6yeTC.H BOCCTaHaBJIHBaTb rrpHH.HThlii K BhlqeTy H,D;C, 3aKpbIT (rr. 3 CT. 170 HK P<I>). ll B HeM He 3Ha'lHTC.H crr11caH11e llCIIOp'IeHHbIX TOBapoB.
,D;a, BrrpaBe. YKa3amrn BaHKa Pocc1·rn: OT 7 OKT.H6p.H 2013 I'. .N2 3073-Y He Tpe6y-
•
3apnnaTa
eT C)l;aBaTb B 6aHK HaJIIPIHbie, KOTOpbie pa60THHK BHeC B Kacey, B03Bpam;aa 3aeM .
Mo:J1Cem .nu npe8npunuMame.nb
ll II03BOJI.HeT BbI)l;aBaTb IIO,ll;OTqeTHbie
ycmanoeumb ce6e 3apn.namy u 6JC.n10"L(,amb
113 KaCCbI, He CHllMa.H llX rrpe,ll;BapnTeJibHO
ee 6 pacxo8bt?
co C'IeTa.
Ilpe,ll;IIpHHHMaTeJIH He MOI'YT 6bITb pa6oTO)l;aTeJI.HMH )l;JI.H caMHX ce6.H. A rroToMy He nMeIOT rrpaBa Ha'IHCJI.HTb ce6e 3ap-
.ApeH.zi;a
rrJiaTy H BKJIIO'IaTb ee B pacxO)l;bI. B MHH-
Opzanu3al4UR apenaoea.na JICU.nbe.
qrnHe PoccHH C'IHTaIOT TaK me (rrHCbMO
Apenaoaame.nb nponucan u npo:J1Cueaem
OT 16 .HHBap.H 2015 r. N2 03-11-11/ 665).
6 8py20M zopoae. B JCaJCy10 uncneJCZ4U10
nepe"L(,uC.nRmb HJ{<!>JI, y8ep:J1CaJtJtbtu c apenanou n.nambt ?
•
Ilepe'InCJI.HTb H,D;<I>JI Hy.a rno no MecTy
KoMnanuR on.namu.na zocnow.nuny
CBOero Y'leTa B HaJIOI'OBOH HHCIIeK-
3a .nul4eJt3u10 na p03JtU"L(,Jty10 npo8a:J1Cy
I.J;HH. Ty,ll;a me HymHo rro)l;aBaTb crrpaBKH
a.nJC020.nbnou npo8yJCZ4uu, no 6 ee 6bt8a'ie
2-H,D;<I>JI (rr. 7 CT. 226, rr. 2 CT. 230 HK P<I>).
6bt.no omJCa3ano. Mo:J1Cno .nu eepnymb
IlpH 9TOM He BamHo, I')l;e HaXO,ll;HTC.H o6'beKT
zocnow,.nuny?
rocnomJIHHa
apeH,ll;hl H I',ll;e 3aperHCTpHpOBaH HJIH rrpomHBaeT apeH)l;O)l;aTeJib.
K comaJieHHIO, HeT. rocrrOIIIJIHHa -
9TO
c6op 3a COBepIIIeHHe IOpH,ll;H'IeCKH 3Ha'IHMbIX )l;eHCTBHH, B311MaeMbIH c KOMIIaHHH
•
H,D;C
H cPH3H'IeCKHX JIHI.J; rrpH o6pam;eHHH B rocy,ll;apcTBeHHbie opraHbI. B CJIY'lae OTKa3a
Opzanu3al4UR cnuca.na ucnop"L(,eJtJtbte
ee He B03Bpam;aroT (cT. 333.40 HK P<I>,
moeapbt. Hy:J1Cno .nu eoccmanoeumb HJ{C
rrncbMO MHHcPHHa PoccnH OT 15 Ho.H6pSI
c ux cm o uMocmu ?
2012 r. M 03-05-04-0 3/91 ).
104
•
OTHOmeHHH (IIHCbMO <t>CC P<t> OT 1 7 HO.H6p.a
YnJiaTa HaJiora
B 1CO.Mnm-tu10 npuuuw nucb.MO UJ H<PHC c mpe6o6artue.M 06 yn.name rtaJloza. C1COJlb1CO arteu ecmb, ttm06bt nepettUCJlUmb ael-lbZU?
2011r.M14-03-11/08-13985). H ecTh npaKTHKa B nOJih3Y npoBep.HIO~HX (IIOCTaHOBJieHHe <t>AC MocKOBCKoro oKpyra OT 24 anpeJI.H 2014 r. no ,n;eny NQ A41-9752/13).
BoceMh pa6o"'IHX ,1weli c .n;aThI rrony"lleHH.H Tpe6oBaHH.a. 0Ho cqHTaeTc.a IIOJIY"leHHhIM no HCTeTieHHH meCTH pa6oqHx ,ZJ;Heli c .n;aThI, Kor.n;a ero oTrrpaBHJia HHcneKI~H.a (n. 4, 6 CT. 69 HK P<t>). HarrpHMep, ec;rn: Tpe6oaamrn HarrpaBJieHO 5 Ma.a, OHO CTIHTaeTC.H IIOJiy-qeHHbIM 14 Ma.a, H HCIIOJIHHTb ero Hy"1rno .n;o 26 Ma.a BKJIIOqHTeJihHO.
•
IlpoBepRH
Ha 1Ca.MepaJl1Ce rtaJlOZ06U1CU nompe6o6aJlu 1COnuu ao1Cy.Mertm06. MoJ/CrtO Jl,U rte Ja6ep.Hmb 1CaJ1Cay10 Konu10, a npeacma6umb npowumy10 natt1Cy?
8To onacHo. MHH<i>HH PoccHH Tpe6yeT 3aBep.HTb KaJK,ZJ;bIH ,ll;OKyMeHT OT,ZJ;eJihHO
•
(rrHChMO OT 11 Ma.a 2012 r. NQ 03-02-07/1-
H)J;«l>JI
Ilo peutertu10 cyaa opzartUJaU,UR 6btn.nattu6aem pa6omrtu1C)' 1CO.Mnertcau,u10 .MOpaJlbrtozo 6peaa. HyJ1Crto Jlu yaepJ1Cu6amb HJ{<PJI?
122). HesaBepeHHyro KOnHIO MOryT rrpHpaBH.HTh K Henpe,n;cTaBJieHHOH H omTpa<l>oBaTh KOMIIaHHIO Ha 200 py6. 3a KaJK,ZJ;blll ,n;oKYMeHT (n. 1 CT. 126 HK P<t>). 0TMeHHTh
HeT, 3Ta BhIIIJiaTa ocBo6om,n;eHa OT H,D;<t>JI
TaKoli mTpa<l> y,n;aeTc.a B cy,n;e (nocTaHOBJie-
KaK KOMneHca~lf.H, ycTaHOBJieHHa.H 3aKO-
HHe <t>AC II;eHTpaJihHOl'O OKpyra OT 1 HO.H-
HOM (n. 3 CT. 217 HK P<t>). 8To rro,n;-
6pR 2013 r. no .n;eny NQ A54-8663/2012).
TBepm,n;aroT B MHH<i>HHe PoccHH (nHChMO OT 28 Ma.a 2013 r . M 03-04-05/19242).
• •
IloRynRa BaJIIOTbl
MOJ/C1-l0 JlU 6btaamb compyartu1Cy aertbZU
BoeHHbie c6opb1
noa omttem rta no1Cyn1Cy 6aJl10mbt, 'lm06bt
Pa6omrtu1Ca 6bt36aJlu rta 60ertrtbte c6opbt. HattUCJl.Hmb JlU cmpaxo6bte 631-lOCbt rta coxpaH.He.Mbtu Ja rtu.M cpeartuu Japa6omo1C?
ort nomo.M 6rtec ux 6 Kacey?
HeT, HeJib3.H. Bee BaJIIOTHhle onepa~HH KOMrraHH.H ,ll;OJIJKHa npOBO,ll;HTb Tiepe3 CBOH cqeTa
BesonacHee Ha"tJ:HCJIHTh. "llHHOBHHKH CTIHTa-
B 6aHKax ("'1. 2 CT. 14 <t>e,n;epaJihHOI'O 3aKOHa
IOT' qTo pas COTPYAHHK nOJIY"laeT cpe,n;Hllli
OT 10 .n;eKa6p.a 2003 r. NQ 173-<1>3). HHaqe
sapa6oToK sa apeM.a c6opoB Ha pa6oTe, 3Ha-
B03MOJKeH mTpa<l> OT 3/4 .n;o O,ll;HOI'O pa3Mepa
"'IHT, OH o6JiaraeTC.H B3HOCaMH, KaK H JII06a.a
OT CYMMhI, HCTpaTieHHOH Ha nOKynKy BaJIIO-
,n;pyra.a BhlnJiaTa B paMKax Tpy,n;OBbIX
Tbl ("'1. 1 CT. 15.25 KoAII P<t>).
ocnAPlllBAHlllE KAAACTPOBOlll CTOlllMOCTlll HEABlll>KlllMOCTlll. HAnorOBblE cnOPbl. AABOKAT. KOHCYnbTA~lllfl 5ECnl1ATHO.
(495) 722-75-83, (967) 137-35-40 cnE~lllAnbHAfl O~EHKA YCnOBllllll TPYAA 000 «Hn<I> CTAHAAPT»
(495) 928-84-10, 972-20- 18 105
CH ere Ma rnas6yx
CaMa~ 6~xranTepcKafl
cnpaBO'"IHaB CMCTeMa c OTBeTaMt.1 B Bll1A8 npaKTll1Y8CKll1X peKOM8HAa~~~ OT cne~t11aJl~CTOB npoQ:>~JlbHblX B8AOMCTB
Hy)f(HO 11111 nepeAeflb1BaTb 6011bHH'-lHb1~ . ec111i1 pa6oTOAaTeflb no1i1MeHoeaH HeT01.1Ho?
Ha~n1
Or ee~aer HMHa KoeRJMHa, JaMecnnenb AvrpeKTopa AenapraMeHra
o6paJosaHvrsi vi K8APOBblX pecypcos MvrHJApasa Poccvrvr Her, He Hy>KHO. Ecnvr a MeAIAUIAHCKOM yype>t<AeHIAIA yKaJanvr HeTOYHoe H81AMeHOB8HIAe opraHIA38UIAIA-pa6oroAaTensi, <l>CC P<l> MO>KeT IAAeHrncpvruvrpoearb ee no pervrcrpauvroHHOMY HOMepy. JlvrcroK HerpyAocnoco6Hocrn c coKpaL1.1eHHblM (HeTOYHblM) HavrMeHoeaHvreM opraHvrJauvr1.1 He cYvrraercsi vrcnopYeHHblM IA Mo>Ker 6b1Tb npvrHsiT K onnare. "13 peKOM0HA81.4111111 «KaK AOJl)l(eH 6b1Tb cxpopMlleH 60J1bHlll"lHbllil Jll/ICTOK, KOTopbllil coTpyAHlllK npeACTaem1eT e opraH111Ja4111t0 AJ1R no11y"leH111R 6onbHllll.lHoro noco6111si»
Bbl y>Ke 3HaeTe npo HOBbllil 6ecnnaTHbllil ceps111c Ami noAn111cY111Kos <<ClllCTeMa rnas6yx O TYeTbl»?
otchet.1 l.ru
...... ,.
nonpo6y~Te 6eCnI18THO!
1gl.ru
7
arrpe; u1
2015 rop;a Kpyrm:,ie rre"t.JaTM CTaJIM )l;JIH KOl\ITiaHMM He o6H-
saTeJibHbIMM
BoKpyr 6yxraJITepHH «Ha AOKyMeHTax BCerAa rreqaTb 6hIBaeT H HOMep»-+ 112 IIOl.JTAJihOH rrEqKFJ:H , repo:H KHHrH 3. YcneHcKoro «,D;HAH <l>el);op, nee H KOT»
reorpaqnu1 rJiaB6yxa: TpeTb.H CTOJIH:IJ;a
CJioBo HOMepa: rre"<IaTb >112
PoccRR, OTKy;n;a po;n;oM cRpoTa, qaK'IaK If CJIOBO «;n;eHbl'lf». 0 KaKOM 3TO ropo;n;e? >10s
107
TaKHMH Bbl yeHAHTe H04Hoi:1 KpeMJlb, 6awHto CtotoM6HKe H Me4eTb Ky11-W ap11¢
BoKpyr6yxraJITepHH reorpa<iJHH rJiaB6yxa
0 TpeTLeii CTOJIHn;e PoccHH, OTKy~a po~OM c11p0Ta,
qaK- qaK II CJIOBO <<~eHbrM >> B oc11,oe11,0M 11,awu 311,a11,uR 06 amoM 2opooe ceooRmcR K moMy, 11,mo amo cmo.nu'l"1a Tamapcma11,a u B noc.neo11,ee epeMR maM npoBooRmcR Kpyn11,1Jte cnopmu81-l'bte MeponpuRmuR. M eJ1Coy meM 011, eJ1Ce20011,o cmaeum 1-lOB'bte peKopo'bt u uMeem y11,uKa.ntJ11,y10 Ky.ntJmypy, KomopaR 3ac.nyJ1Cueaem mo20, 11,mo6'bt npuexamtJ myoa u yeuoemtJ ece ceouMu 2.na3aMu. ,l(o2aoa.nuctJ, o KaKoM 2opooe pe11,tJ? 3To KasaHb. B 2009 ro,n;y oHa rroJI~1ma rrpaBo oqn1:u;1rnJibHO HMeHoBaTbc.a TpeTbeH CTOJI11:u;e:H Pocc1111. B PocrraTeHTe sa ropo,n;oM saper11cTp11poBaHbI TaKHe TOBapHbie 3HaKH, KaK «TpeTbSI CTOJIHD;a», «TpeTbSI CTOJIH:u;a Pocc1111», «TpeTHH ropo,n;», «TpeTHH ropo,n; Pocc1111», a TaKjKe Russia's third capital. B 6opb6e sa rroqeTHoe sBaHne yqacTBOBaJI TaKjKe HHjKHHH HoBropo,n;, HO B HTOre eMy ,ll;OCTaJICSI CTaTyc CTOJIHD;bl IloBOJijKb.ff.
B KoH:u;e 2014 ro,n;a KasaHb rrorraJia B ,n;ec.aTKY caMhlx cTpeMHTeJibHo Ha611paror:u;11x rrorryJI.apHOCTb Typ11cT11qecKHX HarrpaBJieHHH, saHSIB 8-e MecTo B o6r:u;eMnpoBOM peHTHHre H 3-e MecTo B EBporre, no Bepc1111 KpyrrHelimero B MHpe ca:HTa 0 rryTemeCTBHSIX TripAdvisor. ropo,n;a
108
B pe:M:nmre on;eHHBaJIHCb no TaKHM noKa3aTeJIHM, KaK pOCT HHTepeca cpe,n;H nyTemecTBeHHHKOB H YBeJIH'leHHe 11ncJia noaHTHBHbIX OT3bIBOB 0 rOCTHHHn;ax, pecTopaHax H ,ll;OCTOnpHMe'laTeJibHOCTSIX pa3HbIX ropo,n;oB MHpa. HeMaJiyIO pOJib, KOHe'lHO, CbirpaJIH MeJK,n;yHapO,ll;Hhle cnopTHBHbie MeponpmITHR, npHBJieKIIIHe 60JibillOH nOTOK HHOCTpaHn;eB. B nocJie,n;Hee BpeM.a no 'lHCJIY npoBe,n;eHHR TaKHX KpynHbIX cocT.aaaHHH c Ka3aHhIO He cpaBHHTCH, noJKaJiy:M:, HH o,n;HH poccHHCKHH ropo,n;, ,n;aJKe MocKBa. B 2011 ro,n;y B Ka3aHH npoxo,n;HJI 11eMnH0HaT EBponhl no THJKeJIOH aTJieTHKe. B 2013 ro,n;y -
XXVII BceMHpHa.a JieTH.a.a YHHBepcHa-
,n;a - cBoero po,n;a OJIHMnHHCKHe HrpbI cpe,n;H cTy,n;eHTOB. B 2014 ro,n;y ropo,n; npHHHMaJI 'leMnHOHaT MHpa no cpexTOBaHHIO. 24 HIOJIH, yJKe MeHee qepe3 100 ,n;HeH, Ha'lHeTCR 'leMnllOHaT MHpa no BO,ll;HhlM BH,ll;aM cnopTa. AB 2017-2018 ro,n;ax KaaaHb 6y,n;eT o,n;HHM H3 ropo,n;oB, r,n;e npoli.n;YT Ky6oK KOHcpe,n;epan;n:M: H 11eMnH0HaT Mnpa no cpyT6oJiy. ropo,n; HMeeT orpoMHoe KOJIH'leCTBO cnopTHBHhlX o6'beKTOB. Ho cnopT He e,n;HHCTBeHHaa npH'lHHa nonyJIHpHOCTH KaaaHH. 8To MecTo ,n;JIH TYPHCTOB c caMbIMH pa3HhlMll HHTepecaMH. EcJIH Bbl He TaK ,n;aBHO TaM 6bIJIH, TO no,n;TBep,n;HTe, 'ITO KaaaHb HMeeT BnoJIHe n;HBHJIH30BaHHbIH BH,ll;. Bee 'lHCTO, yxoJKeHO, H,n;eaJibHbie ,n;oporH H CBepKaIOin;He HOBH3HOH a,n;aHH.a. HoBbie paHOHbI H HOBbIH MOCT -
MHJIJieHHYM, nocTpoeHHbIH
K 1000-JieTHIO ropo,n;a, KOTopoe npaa,n;HoBaJin B 2005 ro,n;y. MHoJKeCTBO YHHKaJibHhlX o6'beKTOB. HanpHMep, rop,n;ocTb JKHTeJieH: -
3ArC B BH,n;e
KaaaHa. KcTaTH, o KaaaHe. MMeHHO OT 3Toro cJioBa noIIIJIO HaaBaHne KaaaHH. EcTb HeCKOJibKO JiereH,n;, KaK OHa aapo,n;HJiacb. Ila O,ll;HOH H3 OCHOBHbIX -
naMRTHble
B XI BeKe TaM npoJKHBaJIH npapo,n;H'lH TaTap -
AeCRT4MKH
BOJIJKCKne 6yJirapbI.
0,n;HaJK,D;bl MeCTHbIH KHH3b peIIIHJI nocTpOHTb ropo,n; H o6paTHJICH K KOJI-
BblnYCTHnH K BceMHpHoH
,D;YHY c BonpocoM, KaK BbI6paTb HaHJiyqIIIee MeCTO. KoJI,D;YH OTBeTHJI -
neTHeH
TaM, r,n;e Bo,n;a B aeMJie aaKHnHT 6ea orH.a, TaM n cTpoliTe ropo,n;. M TaKoe
YHHBepcHaAe
109
BoKpyr 6yxraJITep1rn reorpaqnrn I'JiaB6yxa
Ka3aH4b1 ryr >t<eHHTCH -
3AeCb pa6oraior COTPYAHHKH YCl>HC Pocc1-11-1 no Pecny6111-1Ke TarapcraH
3ArC s BHAe Ka3aHa
MeCTO Hammr -
B KOTJie, BpbITOM B 3eMJIIO, BO,ZJ;a 3aKHIIeJia. 0TCIO,ZJ;a
H Ha3Bamre ropo,ZJ;a, 03Ha'laIOIIJ,ee Ka3aH, KOTeJI. B pyccKOM H3hIKe eIIJ,e MHOI'O CJIOB IIOMHMO Ka3aHa, KOTOpbie rrpnmJIH K HaM OT TaTap, HO Mbl 06 aTOM ,ZJ;ame He rro,ZJ;o3peaaeM. HarrpnMep, Ka3Ha, 6a3ap, MaraphI'I, 6aJI6ec, ,ZJ;eHbI'H, 6amMaK, ,ZJ;ypaK, KOJIIIaK, KHYT, KapayJI, aJIMa3, 6apaxJio, ap6y3 H ,ZJ;eC.HTKH ,ZJ;pyrnx. TaK H npocTOHJI ropo,ZJ; MHOrHe rO,ZJ;hI, rroKa B XVI BeKe Ty,ZJ;a He rrp1:1meJI c pyccKHMH BOHCKaMH 22-JieTHHH 11BaH IV, KOTOphIH TOr,ZJ;a eIIJ,e He 6bIJI rpo3HblM. B TO BpeM.H Ka3aHb 6bIJia BamHeHmHM IIOJIHTH'leCKHM 1:1 aKOHOMnqecKHM :u;eHTpOM 3oJIOTOH Opp;hI, cpaKTH'leCKH cTomr:u;eft. MocKBa IIJiaTHJia TaTapaM 60JibmyIO ,n;aHh H IIOTHXOHbKY KOIIHJia CHJibl. B 1552 ro,n;y IIaaH BacHJiheBHq rromeJI Ha Ka3aHb. Ha,n;o OTMeTHTh, oHa oKa3aJiacb KperrKHM opeIIIKOM. 11BaH BacHJiheBH'l B3.HJI Ka3aHh JIHmh c ,n;eB.HTOI'O pa3a. 11MeHHO B '!eCTb 3TOH Tpy,n;HOH rro6ep;bl OH IIOCTpOHJI B MocKBe BceMHpHo H3BecTHhIH XpaM BacHJIHH EJiameHHOro c ,n;eB.HThIO KYIIOJiaMH, B rraMHTb 0 ,n;eBHTH IIITypMax Ka3aHCKOH KpeIIOCTH. 3aBoeBaB KasaHCKoe xaHCTBO, 11BaH BacHJibeB1:1q B CBOIO O'Iepep;b 06JI0m1:1JI ,n;aHhIO TaTap. IIpaB,n;a, 6hm crroco6 cephe3HO CHH3HTh CYMMY HaJiora. ,Il;JIH aToro cJie,n;oBaJio JIHqHo HBHThCH B MocKBY 1:1 Kpaco'IHO rromaJioBaThc.a: rrpH BTOpmeHHH PYCCKHX IIOCTpa,n;aJia ceMbH, pa3pymeHO X03HHCTBO, ,n;eHer HeT. MHorHM BepHJIH. 0,n;HaKo Haxo,n;HJIOCh ,n;ocTaToqHo XHTpe:u;oB, KOTOpbie CBOero COCTO.HHH.H He JIHillHJIHCh, a rrpOCTO He XOTeJIH IIJiaTHTb.
c Tex rrop IIOIIIJIO BhlpameHHe «CHpOTa Ka3aHCKaH» -
MOJI, IIJia'IeTCH,
XOTH ,n;eJia y Hero B IIOJIHOM nopH,n;Ke. EhlJI H eIIJ,e O,n;HH crroco6 H36aBHTbCH OT ,n;aHH, ,n;a eIIJ,e IIOJIY'IHTb 1:13 MOCKOBCKOH Ka3Hhl ,n;eHhI'H -
HymHO 6bIJIO
CMeHHTb Bepy. 3a rrepexo,n; B rrpaBOCJiaBHe IIJiaTHJIH 900 py6. H ,n;aBaJIH rromH3HeHHyro rreHCHIO, B TO BpeMH KaK cpe,ZJ;HHH I'O)J;OBOH ,n;oxo,n; 6bIJI JIHillb 30 py6.
110
MocT Mi.111neHHYM nocTpoHnH K TblCR4eneTHIO Ka3aHH
4aK-4aK -
H3BeCTHaR TaTapcKaR cnaAOCTb
IIocJie B3.HTIUI KperrOCTll MOCKOBCKllll :u;apb Ha"laJI CTpOHTeJibCTBO KasaHcKoro KpeMJI.H -
rJiaBHoli ,n;ocTorrpHMe"laTeJibHOCTH. OH HMeeT
8 6arneH, B TOM "IHCJie CrraccKyro. I'oBop.HT, "ITO rrocJie rro6e,n;h1 IiBaH IV rromeJiaJI meHHTbC.H Ha CroroM6m~e -
meHe rrorH6rnero B 60.Hx rrpaBH-
TeJI.a Ka3aHH. 0Ha me rrocTaBHJia ycJIOBHe: sa ceMh ,n;Heli BhICTpOHTh 6amHro H3 ceMH .apycoB. JKeHHX sa,n;aHHe BbIIIOJIHHJI. Ho CroroM6HKe He IIOIIIJia rro,n; BeHe:u;, a CIIpbII'HyJia c HOBOll 6arnHH. Ha caMOM-TO ,n;eJie TaKoli MeJio,n;paMhl He CJIYl:JHJIOCh. Ho meM"lymHHOli KasaHcKoro KpeMJI.H C"IHTaeTC.H KpacHa.a rra,n;aroi:u;a.a 6arrrn.a CroroM6HKe Harro,n;o6He IlHsaHcKoli. Ilpll BbICOTe 58 M B BepmHHe CBoeli OHa OTKJIOH.HeTC.H OT BepTHKaJill Ha 2 MeTpa. Ee O"IepTaHH.H rroBTop.aeT 6amm1 Ha 3,n;aHHH KasaHcKoro BOK3aJia e MocKBe. Ha TeppHTOpHH KpeMJI.H TaKme B03Be,n;eHa rJiaBHa.H MycyJihMaHcKa.a CB.HTbIH.H cpe,n;Hero IloBoJimb.a - Me"leTb KyJI-Illapmp, ,n;HsaliH KOTopoli rrpH6JIHmeH K Mel:JeT.HM xaHCTBa. BXO)l;bl ll OKHa c,n;eJiaHhl B BH,n;e TIOJibrraHOB -
CHMBOJia 3apom,n;eHH.H II rrpon;BeTaHII.H. A BffYTPH ei:u;e 6ora"le,
l:JeM CHapymlI, -
Ha IIOJIY 1IpaHCKIIe KOBpbI PYl:JHOll pa60Tbl, orpOMHa.H
:u;BeTHa.H JIIOCTpa ll3 6oreMCKoro CTeKJia, BllTpamH, JieIIHHHa, M03al!Ka H rrosoJioTa. EcTb 6aJIKOH, c KOToporo TYPIICTbI MoryT Ha6Jiro,n;aTb II He MeIIIaTb MOJIIITBe BepyIOID;llX. Pes1I,n;em:i;H.a IIpes1I,n;eHTa TaTapcTaHa TaKme Haxo,n;HTC.H B KasaHCKOM KpeMJie. B 2000 ro,n;y OH BKJIIO"leH B CIIIICOK BCeMIIpHoro H rrp1Ipo,n;Horo HacJie,n;II.H IOHECKO. KcTaTII, KpeMJib -
Tome TaTapcKoe CJIOBO, osHa-
l:JaeT :u;eHTpaJibHYIO "laCTb ropo,n;a, o6HeceHHYIO KpeIIKHMII CTeHaMII.
0 KasaHII MOmHo ei:u;e ,n;oJiro II MHoro paccKa3blBaTb. XpaM Bcex peJIIIrHli, ,D;Bop:u;oBa.a rrJioi:u;a,n;h, TpexMeTpOBhlli rraM.HTHHK KOTY KasaHCKOMy, TaTapcKa.H CJI06o,n;a, O)l;HH ll3 J!Yl:JIIllIX B MHpe aKBarrapKOB II ei:u;e MHOro MecT, ,n;ocToliHhIX rrocei:u;eHII.H. IIoesmaliTe II rrosHaKOMhTech c 3TIIM ropo,n;oM. 11 06.asaTeJibHO rrorrpo6yliTe HacTo.ai:u;Hli "laK-"laK -
caMyro
ll3BeCTHyIO TaTapcKyIO CJia,ll;OCTb. 3To o6mapeHHbie B MaCJie MaJieHbKIIe Kyco"IKII TecTa, rroJIIIThie Me,n;oM. B "leCTb 1000-JieTII.H ropo,n;a KasaHD;bI rrpHrOTOBHJIII qaK-"laK BeCOM 1000 Kr II IIJIOI:u;a,D;bIO 13,266 KB. M. 11 ,n;ame B 3TOM CTaJIH peKop,n;cMeHaMII •
111
10 BeK -
HMe:HHO Torp;a, TIO MHeHHIO HCTOpHKOB, Ha PycH IIO.HBHJillCb nepBbie neqaTH. 1.fope3 11 BeKOB HX IIpH3HaJIH MOpaJibHO ycTapeBIIIHMH
CJioBo HOMepa
IleqaTL BaM 6orrnme He HYJKHa
B
XVI BeKe mo6HMbIH ,n;aHTHCT 11crraHcKoro
A Mhl HaCTOJinKO npHBhlKJIH K CHHHM
Kopon.a Kaprra V rronyqHJI rrpaBo HCIIOJin30BaTb
qTo ceHcau;HeH CTaJia HX OTMeHa. >14 Ilo,n;
B CBOHX 6)'Marax rreqaTb CHHero u;BeTa. BoJinme
,n;aTb IIO,Zl;JIHHHOCTb ,ZJ;OKyMeHTOB Terrepb MO./KHO
HHKOMY BO BCeH EBporre 3TO He II03BOJI.HJIOCb.
mo6hlMH ,n;pyrHMH crroco6aMH. BoT, K rrpHMe-
B
TO BpeM.H mTaMII IIO,ZJ;TBepm,n;aJI He TOJibKO
py, B .HrroHHH ne"<IaTb ,ZJ;OJIJKHa 6bITb y Ka.JK-
IIO,ZJ;JIHHHOCTb ,ZJ;OK)'MeHTa, HO H CTaTyc aBTOpa.
,n;oro rpam,n;aHHHa. Be,n;n ero q:>aMHJIH.H, HM.a,
Ha 6apoHCKHX rre"<IaT.ax H3o6pamamr ,n;paKo-
QTqecTBO COCTO.HT H3 HepornmpoB, Il03TO-
HoB; 3HaTHblM JKeHI.D ;HHaM IIOJiaraJIHCb JIHJIHH,
MY rrHCbMeHHoro aBTorpacpa c HH,ZJ;HBHAY-
,u;yxoBeHCTBY -
aJibHhlM poc-qepKOM (KaK y
KpeCTbI. ToprOBD;bI Bb1pe3aJIH
Hae) y
.HITOH:a;a
Ha rre"<IaT.ax HM.a, HHor,n;a c ro,n;oM pom,n;eHH.H.
6bITb He MO./KeT. II03TOMY y BCex eCTb HHKaH.
3Ha"<IeHHe HMeJI H D;BeT BOCKa, Ha KOTOpOM
OH Heo6xo,n;HM, qT06n1 rrocTaBHTb JIHqHhlH
,n;eJiaJIH OTTHCK. BeJinIM 3arreqaTbIBaJIH rrpocTbie
mTaMrr rrp11 6aHKOBCKHX orrepau;H.ax, c,n;eJIKax
IIHCbMa. JKeJITblH KarraJIH Ha MaJIOBa.JKHbie
c He,ZJ;BH./KHMOCTbIO HT. ,n;. Ilo3TOMY rreqaTb CJie-
c,n;eJIKH . .Il:n.a ,ZJ;OK)'MeHTOB 0 ,n;apoBaHHH rrpaB
,n;yeT 3aperHCTpHpOBaTb B rocy,n;apCTBeHHOM
rrpHMeH.HJIH 3eJieHhlH cypry"<I. KpacHI>IM cyp-
opraHe. y MyJKqHH HHKaH 60Jibme, qeM y JKeH-
ryqoM cKperrJI.HJIH Mem,u;yHapop;Hbie ,n;or0Bopn1.
IIJ,HH. Y Ha'laJibHHKa -
IlpaBO HCIIOJib30BaTb He06b1qHyIO rreqaTb ,n;aBa-
"<IHHeHHbIX. A HHOCTpaHe:a;, y KOTOporo HeT
JIH TOJibKO 3a 60JibmHe 3acnyrn HJIH KpyrrHyro
CBOeH rre'laTH, CTaBHT Ha ,n;oKyMeHTax OTIIe-
6oJibIIIe, qeM y rro,n;-
cyMMy. TaK qTo H3BecTirn o cnHeH rreqaTH ,n;aH-
qaTOK rrann:a;a. BoT TaKa.H Ha,n;emHa.H 3aIIJ,HTa
THCTa CTaJIO ceHcau;HeH.
OT rro,n;,ZJ;eJIOK •
112
:1JI~6yx
>KypHan N°1 ,o,n~ 6yxranrepa npe,o,crasn~eT HOBYIO nporpaMMY no yLJeTy 3apnnaTbl V1 Ka,QpOB
4ETBEPTbl~ HOMVlHAHT -
AJlCY MYPTA3V1HA,
r.naeHbl~ 6yxranrep 3AO «Bb1CoK1.1e rexHonorn1.1» {Ao4epHee
npeAnp1.1~r1.1e KOH4epHa «Ae1.1acrap»), r. Ynb~HOBCK
Ancy CTO~Ko nepeHecna pe~AepcK~~ 3axsaT, AOnpocb1 s npoKypaType, s Y63n , 3aKa3Hb1e Bble3AHb1e Hanoroeb1e npoeepK~
PREMIA.GLAVBUK~:~~
I