home Finance Фінанси зарубіжних корпорацій - Sutormina V.М., Fedosov V.М.

Фінанси зарубіжних корпорацій - Sutormina V.М., Fedosov V.М.

Theme 8. Ruh groschowe flowing corporation

Corporations - platnikov podatku on pributok, podatku (payment) on sotsialnne insurance, mіssevih podatkіv. Bankruptcy and corporate payments vplyuyut on the ru її грошинвих Streamів. Treba znachachit, sho pitoma vaga a cash-in to the pributok at podatkovkih podhodzhennev kraine OESR ma tendentsiyu up znizhennya. At the middle of the other half of the XX century. Він was running from 9.3 to 8.3%. The power to carry out a payment of a policy to the main zavadni by those problems yak short-line, and pre-urban nature.

In zahіdnі lіteraturі mi know theories about the basic straightforward regulation of the economy through handouts. First of all, it is necessary to introduce banknotes in the form of a written notification from a real activist. The corporate strategy of the high-speed technology is podtrimuytsya podatkovoi polity. In order to introduce a method, enter into the amortization period. In a different way, submissions and rules are conducive to the development of the rink of the oblast, that of the structure of the capital, the incidence of the additions to the settlements, to change to the sum of wage arrears for the burg. By-trete, the power to apply for an addendum podatkovyh pіlg сприяти рівномірному розміщенню промислових підприємств на території країни. Corporacii, scho rashtashvuyut svoi pіdpriєmstva in ekonomichno vistalikh areas abo in areas from pidvishchenim bezrobitsyam, zdobuvayut pіlgi. In the fourth place, the transnational companies comprehend the decision about the reestablishment of the ade- ministration of the people, the corruption of the property, the fallowness of the minds, the proponite of the territory, the priojaye (so to speak of the "submissions of harbors", the settlement of the international conventions about the uhilyannya vid podvіynogo obodotkatvannya).

One slіd zauvazhiti, scho podatkova politika can not be bills. Often the won is not within the reach of the supply, all the vrachuvaty vsya intrinshni that the call factor is simply inconclusive. Treba nobility technicians specializing in corporate, zokrema:

Імпутацаійну system, що дозволяє уникнути подвійного оподаткування дивідендів;

Methods of rozraunku praskorenoї amortization yak podatkovu politiku;

Method of commodity-material reserves.

FIFO (first in first out) - vikoristannaya stock in the order of ikh the fortune (the first party - in pririst, the friend - in zbitok).

LIFO (last in first out) - vikoristana reserve, yakі nadіyshli pіznіshe (the remainder of the party in pririst, persha - in zbitok). Dressing up that chi to that method vidbiivjatsja on rozmіrі a gross pribudku (in detail about ti the method divvy at pra.i E.Helferta "Technics of the financial analysis").

Samostyna ta individualna robot

Ushu topic studentov vivchayut samostynno. Treba rozv'yati vibri dvі situatsії із пропонованих. Control over the self-robot student in the course of the meeting is in the pose for an hour.

Situation

Situation 1

1. The company rally federal and state pributkovi handouts for a polluted rate of 48%. Vona pridbala novewy zadnannya for 100 000 dale., Cotra nalezhit to vozrastiv 10th class with a maximum rate of amortization of 30%. In the result of modernizatsii izmeni mashiny, yakі were bought 4 rolls of that for 75 000 dale., Boulo was sold for 20 000 dale.

Yaka suma додаткової економії в разі сплати податків із застосуванням амортизаційних пільг can you be reached from the 1st to the 4th ric in the result of the performed operations?

2. I will be replaced with the new one. Pripustmo, scho in the new budgetary rotsi buglo introduced new rules praskorenoyї amortization, and noveve obladnannya mozhe bouti spisane for 2 rokki straightforward method.

Viznachit додаткові sumi, одержиі за рахунок податкових пільг skin rock (1-4 рік).

Situation 2

1. The company bought a new item for $ 15,000. I sold the old for $ 5000. Pridbane і sold soldatkuvannya nalezhit up to one class of active, sho show the basic capital, which is not amortized. The depreciation of assets is activated, the yak of the tax is filed, - 20%, the tax rate is 40%.

Accrual pririst amortization fondіі і економію в разі сплати податків, beruchi up to the respect of the skinheads of the first 2 rockies, and the purchase of (sell).

2. I will be replaced with the new one. Novee obladnannya bulo pridbane for $ 25,000, the old sold for $ 5000.

Viznachit zmіni in amortizatsii, scho narahovuyutsya, te ekonomiu in razi razlichi podatkіv at kozhny zh rih dvikh rokіv pislja ukladannya ugod.

Situation 3

The capital of the company is $ 100,000, the rate of depreciation is 20%, the tax rate is 40%.

Viznachit:

1) amortization for payment of taxes for the 5 th ric;

2) economize (speed), submit a message to the pledge of a letter in the 5th round;

3) accounting vartit, opo kapital, scho not amortizuetsya, naprikintsi 5 th rock;

4) Sumi amortization of taxpayers (from the 1st to the 5th rock).

Situation 4

The company X vivchaє інвестиційний project, in a kind of vitrification to become 1 000 000 gros. Od. That is the same as in the stretch 4 of the rockies, ma davati, the surplus to the region of amortization in the city of 260,000 gros. Od., 280,000 gros. Od., 270,000 gros. Od. That 250 000 gros. Od. Amortization of naryahuvannya maitit lіnійний character. Zalishkova vartість інвестицій дорівнюєь to zero. The rate of education is 42%.

Bring the middle of the norm of profitability.

Situation 5

The company "Monet" plan to buy a new lease of 100,000 groschen. Odd, yake b allowed oderzhuvati ekonomiu robochoї sili, sirovini ta materialyv u rozmіrі 30 000 groshn. Od. Stretching 5 rock. Trivality functinovonovnya obladnanya 5 rockiv, після чого залишкова вартість дорівнютиме 0. The wage rate is 12 per cent. The rate of education is 42%.

Viznachit, chi varto kompunії kupuvaty novoe obladnnya?

Pitan for self-translation know-how

Які податки сплачує корпорація?

What is the explanation of the lowness of the pythoma of the vagas of submissions to the corporate affiliations of the pale supernatural powers of the OECD states?

Name the main lines of regulation of the economy in terms of submissions.

What is the nature of the system of systems?

Name the method of fastening depreciation. In a certain way of stinking vykoristovuyutsya yak podatkova пільга?

To explain the methods of the commodity-material reserves in the FIFO ta LIFO. Yak stink vplyivat on rozmіr pributku?