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					Features of the tax account of
     leasing operations



      Representation of discipline
           The general data on discipline
   Название Features of the tax account of leasing
operations
   It is read for specialities
 Taxes and the taxation of students of higher educational institutions, and
also listeners of faculties on specialities: Book keeping, the analysis, audit
"and" the Finance and the credit ».

   Importance of studying of discipline is the special economic
discipline necessary for formation of the modern staff of the Russian state
practically in any branch of a national economy, experts in sphere of the
taxation and especially in sphere of production of goods and services, and
also in system of the international economic relations.

   The sphere of professional use will allow to apply the received
knowledge in practical work of the bookkeeper to which duties of calculation
of taxes are assigned, the control over their duly transfer, and also
realization of tax optimization in the organization.
                                                                          2
    The brief description of discipline
   The rate is devoted … to the organization and
conducting the tax account of leasing operations at
лизингодателя and лизингополучателя. The essential
attention is given to features of the taxation of leasing
operations at various participants.
   Also questions of the right regulation of leasing activity
are consecrated, the mechanism calculation of leasing
payments, the order of drawing up and the
discontinuance of the leasing contract is in detail stated.




                                                           3
  The purposes and tasks of teaching of
               discipline
  The basic purpose of discipline is formation at students of
knowledge … in the field of economic bases of leasing and the
tax account of the leasing operations necessary in further for
understanding of the mechanism of leasing payments,
calculation and collection of concrete kinds of taxes, and
studying of features of a technique of the taxation of leasing
operations at various participants.




                                                         4
Place of discipline among related
             subjects

   The given discipline demands preliminary
studying of rates … book keeping and the analysis,
the right, the finance, taxes and the taxation.




   At the same time the discipline is one of base
disciplines for discipline …. taxes and the taxation.




                                                    5
                  Initial knowledge


   For successful development of a rate the knowledge of bases
… the economic theory, book keeping and the analysis, the right,
the finance, financial management, taxes and the taxation is
required.




                                                          6
                 Final knowledge, skills
  As a result of studying discipline students should have
REPRESENTATIONS:
• About bases of leasing activity;
• About methods of calculation of leasing payments;
• About the tax account of leasing operations.

   As a result of studying discipline students should receive KNOWLEDGE:
• Bases of leasing as special kind of enterprise activity;
• To form models of the account for the purposes of the taxation in view of
accepted administrative decisions;
• To appreciate tax base, to be able to reveal problem aspects and to
develop measures on their optimization.
   As a result of studying discipline students should get SKILLS:
• The system approach to studying questions of the theory of the tax
account of leasing operations;
• Applications of the received knowledge on registration of leasing
operations and calculation of taxes in practical activities;
• To possess elementary skills of the control over correctness of registration
and payment of taxes.
                                                                       7
               The contents of a lecture rate
Theme 1. Economic bases of leasing.
1.1. Concept and functions of leasing.
1.2. Objects and subjects of leasing relations.
1.3. The bases for the discontinuance of the leasing contract.
1.4. Kinds and forms of leasing.

Theme 2. Leasing payments.
2.1. Methods of definition of leasing payments.
2.2. Formation of the schedule of leasing payments.
2.3. Calculation of size of depreciation charges.
2.4. Calculation of a payment for used extra resources.
2.5. Calculation of compensations of a payment for additional services лизингодателя.
2.6. Calculation of the size of the VAT paid лизингодателем on services of the contract of leasing

Theme 3. The tax account of leasing operations
3.1. Features of calculation and payment of the tax to the added cost.
3.2. Features of calculation and payment of the profit tax.
3.2.1. Taxable incomes лизингодателя under the contract of leasing.
3.2.2. Charges лизингодателя in the tax account.
3.2.3. The tax account at лизингополучателя.
3.2.4. The account of charges at the subjects of the leasing applying simplified system of the taxation.
3.3. Features of    calculation and payment of the tax to property.
3.4. Features of    calculation and payment of the transport tax.
3.5. Features of    a payment for pollution of a surrounding environment.
3.6. Features of    the taxation of the international leasing activity.
3.6.1. Customs payments.
3.6.2. The value-added tax.
3.6.3. The profit tax of the organizations.                                                                8
    Theme 1. Economic bases of leasing
  The first theme of a rate is introduction in her the essence and
the contents, kinds and forms, attributes of leasing reveals.
  The purpose of studying of the given theme: is to generate
knowledge of leasing, of his functions, attributes, classification of
kinds and forms of leasing. This knowledge will promote
knowledge trained at development of the further curriculum.




                                                              9
            Theme 2. Leasing payments
   The second theme of a rate is entirely devoted to
consideration of leasing payments.
   The purpose of studying of a theme is formation of
knowledge: in the field of leasing payments, classification of
calculation of leasing payments.
   Problem of studying of a theme is: the student should know
methodical recommendations of leasing payments. It will allow
to understand the importance of carried out actions:
amortization of leasing property for all validity of the contract,
indemnification of a payment лизингодателя behind use by
extra means, commissions, a payment for additional services
лизингодателя, stipulated by the contract of leasing, and also
cost of redeemed property if the contract stipulates the
repayment and the order of payments of the specified cost in
the form of shares in structure of leasing payments.
                                                             10
Theme 3. The tax account of leasing operations
   In the given theme you will get acquainted with features of
the taxation of leasing operations.
   The purpose of studying of the given theme: to give
representation about the taxation of leasing activity. During
training the student should study features of calculation and
payment of taxes at leasing operations. The received information
will promote formation of knowledge in the field of the
organization of system of the taxation of leasing activity and skill
correctly to use legal both acts and the tax code of the Russian
Federation, etc. documents.
   Problem of studying of a theme is - to give students necessary
knowledge in the field of leasing activity and features of the
taxation of leasing operations, to impart skills of calculation and
payment of taxes in leasing activity in economy of the Russian
Federation.
                                                            11
         Forms of the control

The final control
The test




                                12
                          Glossary
   The glossary - provides interpretation and definition
of the basic concepts necessary for adequate
judgments of a material.

  For example:
1. Leasing - the system of enterprise activity including, at least,
three kinds of organizational-economic attitudes: rent,
investment and trading, the maintenance of each of which
separately completely settles essence of specific material
financial leasing operations;
2. Tax base - cost, physical or other characteristic of object of
the taxation

                                                            13
            The list of the literature
The basic
     The tax code of the Russian Federation (part I and II):По to
     a condition on
     Газман V.D.Lizing.-of m: ГУ ВШЭ, 2005.392 with.
     Горемыкин V.A.leasing. Учебник.-Изд.2-е, испр. And доп. -
     M: Филинъ, 2006.944 with.
     Джуха V.M.leasing. A series textbooks, учебн. A settlement
     Rostov н/Д: the Phoenix, 1999.320 with.
      Leasing: tax, accounting and legal aspects.,/L.G.Kursurina.-
     М.: Economic-legal library, 2007, 191 with.




                                                               14
                  The list of the literature
   Additional
1. Vasilev N.M., Katyrin S.N., Lena L.N.leasing: the organization, a
нормативно-legal basis, развитие.-M, 1997.
2. Degtyaryov E.Lizing or the credit? Influence of the Tax Code on a choice
of a source of financing of capital investments // Leasing-courier, №6, 2001 .
стр.8-14.
3. Kashin V.A., Ашуев M.M.tax and regulation of leasing business // the
Finance and the credit, №11, 2001.-стр.40-43.
4. Kolesnikov A.M., Макарова N.JU.theor and practice of leasing: studies.
пособие.-SPb. 1996.
5. Leasing and the commercial credit. М.: Истсервис, 2004. With. 48-50._.
6. The leasing companies of Russia, release II, 2005, the Edition of Rating
agency: Expert{Auditeur} РА.
7. Лезкович A.O.formation of the market of leasing services. М.: Publishing
house of the business and educational literature, 2004.336 with.
8. Leasing operations: documentary registration and the organization of the account:
practical guidance / Under общ. ред. V.V.semenihina.: an Expo, 2007.160 with.
9. Leasing: economic, legal and organizational bases: studies. The grant for
вузов/Under ред. проф. A.M.Tavasieva, проф. P.M.Korshunova.-3 - изд., перераб.
And доп. - М.: 2004, 320 with.

                                                                           15
                   Independent work
                         Themes of abstracts
1.   The economic contents of leasing
2.   Classification of leasing operations
3.   Qualitative advantages of leasing
4.   History of development of rent (leasing)
5.   Legislative maintenance of leasing in Russia
6.   Structure, kinds and forms of leasing payments
7.   Structure of leasing payments
8.   Methods of definition of the size of leasing payments




                                                             16
               Data on the author
  Surname a name a patronymic:
                Soloveva Natalia Evgenevna
  Place of work: the Belgorod state university
  Post: the assistant
  Faculty: taxes and the taxation
  The contact information:
  308033 address, Belgorod, prospectus Vatutina 22, an
apartment 141.
      The Office number 30-12-89
      E-mail Solovjeva.bsu.edu.ru




                                                  17
Thanks for attention




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posted:10/25/2011
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