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Íåäîáðîñîâåñòíûå ïîñòàâùèêè. Êàê ñîõðàíèòü âû÷åòû, óéòè îò îòâåòñòâåííîñòè

Îäíîäíåâíûé ñåìèíàðêóðñ / 13 äåêàáðÿ, ã. Ìîñêâà

Óçíàòü äoïîëíèòeëüíyþ èíôopìaöèþ è îôîðìèòü ðåãèñòðàöèþ ìîæíî ïo òåëåôîíó: [ 4 9 5 ] 585_06_42

Ïðîãðàììà: 

 ïåðèîä êðèçèñíûõ ÿâëåíèé â ýêîíîìèêå, è êàê ñëåäñòâèå îñòðîé íóæäû ãîñóäàðñòâà â ïîïîëíåíèè áþäæåòà, ÔÍÑ óæåñòî÷èëà òðåáîâàíèÿ ê ïðîâåðêàì - ïîâûñèëà ãðàíèöó ðåçóëüòàòèâíîñòè ïðîâåðîê äî ìèëëèîíà ðóáëåé (ïðèêàç ÔÍÑ ¹409), à òàêæå ïðåäëîæèëà èäòè ïðîñòûì ïóòåì – íàõîäèòü ñðåäè êîíòðàãåíòîâ íàëîãîïëàòåëüùèêà êîìïàíèè, êîòîðûå ïîäïàäàþò ïîä ïðèçíàêè íåäîáðîñîâåñòíûõ è ëèøàòü íàëîãîïëàòåëüùèêà íàëîãîâûõ ëüãîò ïîëó÷åííûõ â ðåçóëüòàòå âçàèìîäåéñòâèÿ ñ òàêèìè îðãàíèçàöèÿìè (Ïðèêàç ÔÍÑ Ðîññèè ¹ÌÌ-3-2/467@).
Ïðàêòèêà ñâèäåòåëüñòâóåò, ÷òî ïðàêòè÷åñêè âñå ïðîâåðêè íàëîãîïëàòåëüùèêîâ ïðèìåíÿþùèõ ÎÑÍ çàòðàãèâàþò äàííûé âîïðîñ ñ íåãàòèâíûìè äëÿ íàëîãîïëàòåëüùèêà ïîñëåäñòâèÿìè. Ïðè ýòîì íàëîãîâûé îðãàí èñêëþ÷àåò èç ñîñòàâà çàòðàò ÍÏ è âû÷åòîâ ïî ÍÄÑ ñóììû ïî êîíòðàãåíòàì, êîòîðûå, íàïðèìåð, ïðîñòî íå îòâå÷àþò íà çàïðîñ â ðàìêàõ âñòðå÷íûõ ïðîâåðîê, ëèáî íå çàïëàòèëè íàëîãè è ò.ï. Ïîä÷àñ î÷åíü òÿæåëî îòñòîÿòü ñâîþ ïðàâîòó â ñïîðàõ ñ íàëîãîâûì îðãàíîì.
Ñåìèíàð ïîñâÿùåí âîïðîñó çàùèòû íàëîãîïëàòåëüùèêà, ïðèçâàí ïîìî÷ü åìó êàê íå ïîãðÿçíóòü â òîòàëüíûõ ïðîâåðêàõ ñâîèõ êîíòðàãåíòîâ, òàê è â ïîñëåäñòâèè çàùèòèòü ñâîè ïðàâà ïî âçàèìîîòíîøåíèÿì ÿ òàêèìè êîìïàíèÿìè.
Íà ñåìèíàðå íå òîëüêî áóäóò ïîêàçàíû ñïîñîáû ïðîòèâîäåéñòâèÿ ïðèäèðêàì íàëîãîâîé, íî è áóäóò ðàçîáðàíû ñïîñîáû çàêëþ÷åíèÿ äîãîâîðîâ, êîòîðûå â ïðèíöèïå èñêëþ÷àþò âîçìîæíîñòü ïðèçíàíèÿ ëèöà íåäîáðîñîâåñòíûì, à òàêæå çàêîííûå ñïîñîáû ñíèæåíèå íàëîãîâîé íàãðóçêè ïî ÍÄÑ â òîì ñëó÷àå, åñëè íàëîãîïëàòåëüùèê â ýòîì çàèíòåðåñîâàí.

Ðåçóëüòàò: Ñåìèíàð äàñò ñëóøàòåëÿì îòâåò íà òî, êàê ïðàâèëüíî çàêëþ÷àòü äîãîâîðû è ÷òî äåëàòü, åñëè îí îøèáñÿ, íî ïðè ýòîì õîòåë áû ñîõðàíèòü ñâîè íàëîãîâûå îáÿçàòåëüñòâà áåç èçìåíåíèé. Ñëóøàòåëè áóäóò òî÷íî çíàòü ÷òî è êàê îòâå÷àòü íàëîãîâîé èíñïåêöèè â ñëó÷àå ïðîâåðêè òàêèõ êîíòðàãåíòîâ. Ïîéìóò êàê ìîæíî óéòè îò ÍÄÑ áåç ïîñëåäñòâèé.

1. Ìåòîäè÷åñêèå óêàçàíèÿ Ìèíôèíà î íàçíà÷åíèè âûåçäíûõ íàëîãîâûõ ïðîâåðîê (âêëþ÷àÿ Ïðèêàç ÔÍÑ îò 22.09.10 N ÌÌB-7-2/461@, Ïðèêàç ÓÔÍÑ ïî ã. Ìîñêâå îò 1 ñåíòÿáðÿ 2008 ã ¹409 è äð.)

2. Ìåòîäè÷åñêèå óêàçàíèÿ Ìèíôèíà ïî ïîèñêó íåäîáðîñîâåñòíûõ êîíòðàãåíòîâ. Ðàññìîòðåíèå ìåð êîòîðûå ïëàíèðóåò ïðèíÿòü Ìèíôèí, Ìèíþñò ïî áîðüáå ñ îäíîäíåâêàìè.

3. Îñíîâàíèÿ ïðèçíàíèÿ íàëîãîâîé âûãîäû íåîáîñíîâàííîé (íà îñíîâàíèè ñóäåáíîé ïðàêòèêè, ïèñåì Ìèíôèíà, ïðàêòèêè ïðîâåðîê).

4. ×òî íåîáõîäèìî ñäåëàòü, ÷òîáû ïðîÿâèòü ðàçóìíóþ îñìîòðèòåëüíîñòü. Êàêèå äîêóìåíòû è êàêóþ èíôîðìàöèþ î êîíòðàãåíòå íåîáõîäèìî ñîáðàòü.

5. Êàê çàùèòèòüñÿ îò ïðåòåíçèé íàëîãîâîãî îðãàíà î òîì, ÷òî êîíòðàãåíò:

    íå ïëàòèò íàëîãè è íå ñäàåò îò÷åòíîñòü;
    íå îòâå÷àåò íà âñòðå÷íûå ïðîâåðêè;
    íå íàõîäèòüñÿ ïî ìåñòó ðåãèñòðàöèè, ëèáî çàðåãèñòðèðîâàí ïî àäðåñó ìàññîâîé ðåãèñòðàöèè;
    äèðåêòîð ÁÎÌÆ, íè÷åãî íå ïîäïèñûâàë, åãî ïîäïèñü ïîääåëàëè è ò.ï.
    äèðåêòîð ÿâëÿåòñÿ "ìàññîâûì", â îòíîøåíèè ðóêîâîäèòåëÿ ïðîâîäÿòñÿ ðîçûñêíûå ìåðîïðèÿòèÿ;
    ïðîâåäåííûé îñìîòð ïîêàçàë, ÷òî êîìïàíèÿ íå ìîãëà îòãðóçèòü òîâàð ñ àäðåñà, óêàçàííîãî â íàêëàäíîé, ñ÷åòå-ôàêòóðå;
    êîäû ÎÊÂÝÄ êîíòðàãåíòà íå ïîçâîëÿþò åìó ïðîèçâåñòè äåéñòâèÿ, êîòîðûå îí ÿêîáû ïðîèçâåë ïî îòíîøåíèþ ê íàëîãîïëàòåëüùèêó (íå ìîæåò âûïîëíÿòü ðàáîòû, ïîñòàâëÿòü òîâàð è ò.ï., òàê êàê ñîçäàí äëÿ èíûõ öåëåé);
    èíûå ïðåòåíçèè.


6. Àíàëèç ïðåäìåòà äîêàçûâàíèÿ ïî ñïîðàì î ïîëó÷åíèè íåîáîñíîâàííîé íàëîãîâîé âûãîäû. Óñòàíîâëåíèå ðàçìåðà òðåáîâàíèé ïî ïîäîáíûì äåëàì. Âçûñêàíèå âñåõ ðàíåå çàÿâëåííûõ âû÷åòîâ è ðàñõîäîâ êàê íàðóøåíèå ïðèíöèïà ñîðàçìåðíîñòè è ñïðàâåäëèâîñòè. Àíàëèç àíàëîãè÷íîé ïðàêòèêè Åâðîïåéñêîãî Ñóäà.

7. Ðàçáîð îñíîâíûõ îøèáîê äîïóñêàåìûõ íàëîãîâûìè îðãàíàìè â ïðîöåññå äîêàçûâàíèÿ ïîëó÷åíèå íàëîãîâûé âûãîäû (âñòðå÷íûå ïðîâåðêè ðåàëüíî íå ïðîâîäÿòñÿ, à äàííûå áåðåòñÿ èç êîìïüþòåðíîé ñèñòåìû ó÷åòà, âìåñòî äîïðîñîâ ïðîâîäèòüñÿ îïðîñ, âìåñòî ýêñïåðòèçû ïîëó÷àþòñÿ çàêëþ÷åíèÿ ñïåöèàëèñòà è ò.ï.). Êàê èñïîëüçîâàòü îøèáêè (ïîäðîáíî).

8. Ñîçäàíèå ïðåþäèöèè äëÿ äîêàçûâàíèÿ ðåàëüíîñòè ñäåëêè.

9. Ñïîñîá óõîäà îò ïðèçíàíèÿ íàëîãîâîé âûãîäû íåîáîñíîâàííîé ïðè çàêëþ÷åíèè äîãîâîðîâ ñ ïîñòàâùèêàìè ïðè ïîìîùè ïîñðåäíèêà. Êàê ïîñòðîèòü äîãîâîð, ÷òîáû ïðåòåíçèè ïî ïîñòàâùèêàì íåëüçÿ áûëî ïðåäúÿâèòü.

10. Óõîä îò ïðèçíàíèÿ íàëîãîâîé âûãîäû íåîáîñíîâàííîé ïóòåì îñîáîãî ñïîñîáà çàêëþ÷åíèÿ äîãîâîðîâ.

11. Óõîä îò óïëàòû ÍÄÑ ñ íàöåíêè ïóòåì:

    çàêëþ÷åíèÿ äîãîâîðà ñ äîïîëíèòåëüíîé âûãîäîé;
    âêëþ÷åíèå óñëîâèé î íåóñòîéêè;
    èñïîëüçîâàíèå ïðîñòîãî òîâàðèùåñòâà.

12. Êòî îòâå÷àåò çà ðàáîòó ñ íåäîáðîñîâåñòíûìè êîíòðàãåíòàìè (äèðåêòîð èëè áóõãàëòåð) è â êàêîé ÷àñòè. Ðàññìîòðåíèå îñíîâíûõ çàêîíîäàòåëüíûõ èíèöèàòèâ è ïðèíÿòûõ â ïîñëåäíåå âðåìÿ çàêîíîâ, íàïðàâëåííûõ íà áîðüáó ñ "îäíîäíåâêàìè".

13. Ïîòåðÿ äîêóìåíòîâ ïî íåäîáðîñîâåñòíûì ïîñòàâùèêàì. Íàëîãîâûå ïîñëåäñòâèÿ. Óêàçàíèÿ Ìèíôèíà ïî ïðèâëå÷åíèþ ê îòâåòñòâåííîñòè â òàêîì ñëó÷àå. Ñïîñîá çàùèòû îò íàëîãîâûõ ïðåòåíçèé. ßâëÿåòñÿ ëè ïîòåðÿ äîêóìåíòîâ çàùèòîé îò ïðåòåíçèé ïðàâîîõðàíèòåëüíûõ îðãàíîâ.

14. Àíàëèç âîçìîæíîñòè ðàññìîòðåíèÿ ëþáîãî íàëîãîâîãî ñïîðà â Àðáèòðàæíîì ñóäå ã. Ìîñêâû, êàê ñïîñîá îáîéòè íåãàòèâíóþ ïðàêòèêó êîíêðåòíîãî ðåãèîíà.

15. Èçìåíåíèå ïðàêòèêè êîìïåíñàöèè ñóäåáíûõ èçäåðæåê.

16. Îòâåòû íà èíäèâèäóàëüíûå âîïðîñû.

Ïpîäoëæèòeëüíocòü îáó÷åíèÿ: ñ 10.00 äî 18.00 (c ïåpåpûâoì ía îáåä è êîôå-ïaóçy).
Ñåìèíàð ïðîâîäèòñÿ â Ìîñêâå.

Öåíà oáy÷åíèÿ: 9000 pyá. ñ ÍÄÑ.
B ñòîèìîñòü îáó÷åíèÿ âêëþ÷åíî:  ðàáî÷èå äîêóìåíòû êîôå-ïaóça, îáåä.


Äëÿ ó÷àñòèÿ â ñåìèíàðå íeîáõîäèìî oòïpàâèòü íaì ïî ôàêcy: ðeêâèçèòû îðãaíèçaöèè, òåìy è äaòó ceìèíàpa, ïoëíîe ÔÈO y÷añòíèêîâ, êîíòàêòíûé òeëeôoí è ôaêc. 

Ïîëy÷èòü íåîáõîäèìóþ èíôopìaöèþ è îôîðìèòü ðåãèñòðàöèþ ìîæíî ïo òåë.: /495/ 585_06_42