Truth and nothing but the truth! More recently, in Russia, some companies are working to Western standards, used for employment testing of candidates for the polygraph. However, the polygraph – not a panacea, not a universal method for determining truth and falsehood, but only one more tool, correct use of which may help understand whether the interviewee is lying, talking about any particular event, or telling the truth. Read the eyes According to the theory of neurolinguistic programming (NLP), human consciousness is connected to the surrounding mi rum and own subconscious through three systems of sensations and perceptions: visual (visual), auditory (sound) and kinesthetic (muscle sensations, taste, smell). The movement of the eye can see which of these systems are the most active at the moment, what the experience is now owned by a man. Electrolux shines more light on the discussion. This method gives good results for detection of sincerity or falsity of his interlocutor with careful observation of his reactions, since the eye movement occurs spontaneously (regardless of consciousness), ahead of phrases and always strictly logical. Of course, the reaction of the eyes is pretty fast on the necessary preliminary training and observation to use the resulting integral formation in a professional or business communication. Experts recommend asked questions logically weave in the context of the conversation (otherwise they may cause apprehension or create strange impression of the respondent), to give an additional value for the signs – changes in position, hand movements, facial muscle tension and other written – to believe one of the most important argument, allowing the candidate to confirm their viability as a specialist and professional – letters of recommendation. .
If the amount of depreciation is equal to or greater than the sum of monthly lease payments, the current lease payments during these periods is not repaid. After full repayment of the cost of the equipment in the tax accounting organization will recognize the monthly cost of leasing payments, but only part of the excess amount of lease over the initial cost of equipment in the tax account, previously fully included in the costs through depreciation. This follows from the norms of paragraph 5 of Article. 252 of the Tax RF: The amounts reflected as an expense of taxpayers, can not be re-included in the composition of its expenditure. In the month of payment of the last lease payment in the tax allowance will be recognized as expenses in the total amount of lease payments. It remains to formalize property rights on the basis of the purchase agreement.
And here again the question arises of the redemption price. After all expenses the lessor, including the cost of equipment, its other costs, and as the income of lessor reimbursed the lessee in the lease payments. It is appropriate to use a symbolic purchase price of 1 ruble (dollar, euro, etc.), For the formal registration of the purchase agreement and transfer of ownership of the leased asset to the lessee, since the content of the lease agreement, which includes elements of the purchase agreement, the parties executed the agreement (leased transferred to the lessee, payment obligations are satisfied). It must be emphasized that the size of the redemption price in this case does not really matter. It may be called in a certain range of positive value close to zero, to a value equal to the lessor's costs associated with the acquisition of the leased asset.
In the latter case, in contracts (additional agreements) and the act of checking the calculations indicate that a credit redemption price of the previously accepted payments in the lease payments. The basis for such set-off provided by the provisions of Articles 625 and 624 of the Civil Code. Article 625 requires the application of the Civil Code, lease agreements in respect of the financial lease agreement, while Article 624 establishes the right of parties to the lease (financial lease) upon redemption of the leased property to agree to offset the previously paid rent in the purchase price. Point of view of the possibility of such set-off letter from the Russian Finance Ministry confirmed on July 7, 2006 03-04-15/131. In conclusion, we note that if the buyout price is set at a rate greater than the costs of the lessor, relating to acquisition and transfer of the lessee of the leased property, for example, if the redemption price is set equal to the sum of all lease payments, the lessee will not be able to take into account in the current tax deductions Lease payments since fiscal authorities are considering paying the redemption price of the advance payments related to the acquisition of depreciable assets that are not recognized as current expenses for the purposes of profits tax. In this case, the cost of the lease agreement can be recognized only depreciation, whose size is determined by the initial value of the property, which is significantly lower than the full amount lease payments. We believe that the above are exhausted problems of taxation of leasing transactions associated with the use of category purchase price.
In Russia, the change of ownership is not a rare phenomenon. Anyway, his, the Russian experience in this area has already been accumulated and generalized, is presented in accordance with law and applied in practice. Consider the most common stage prior to the sale-purchase transaction businesses. The first stage – is analysis of existing business. The seller is reviewing its part, trying ultimately to sell the most efficient design. To do this, the seller will need to conduct a thorough Analysis of both positive and negative sides. Just sorting out the situation can correct accents. For the buyer to conduct a thorough in-depth analysis necessary to determine whether transaction.
In order to avoid losses and disappointments of the acquired business into the future, experts advise to assess the prospects for growth and business development, sales markets businesses, as well as activities of competing companies. It is important to pay attention not only on explicit, but also on the hidden risks. Only a professional analysis of all aspects will anticipate potential problems. At this stage the buyer may refuse further the transaction without any loss to themselves. This is particularly important moment, because in addition to all the profits of the enterprise, the new owner can buy another and a large number problems. The next stage is exclusively concerned with the seller of finished business.
His challenge is the need to evaluate your business for sale. To make the cost was a real need to monitoring cost of competing companies. This will avoid the missteps and mistakes. It is important to remember that too high a price will scare away a potential buyer, is too low, by contrast, would not be advantageous to the seller. That's why so important to correctly assess their own business. In the third stage, the buyer and seller develop a clear strategy for sale. At this stage it is necessary to answer questions about the existence of tax incentives for company policies in place to the leadership and staff, and clarify the desired business value. Negotiations – one of the most important stages. At this stage, the buyer and seller specify all the details regarding transaction, defines the obligations of the parties and the timing of their execution. In addition, it is the final stage of negotiations is determined by the seller to price their own business. The last stage includes the legalization transaction. According to preliminary agreement the purchaser pays the purchase of business. After receiving the entire amount, the seller shall sign all documents necessary to transfer the business to a new owner. At the completion of the transaction customer calls to the state authorities to register the acquired entity. Generally, buying a business easier by business brokers, as only professionals can successfully verify all data. Y Business brokers have accumulated a portfolio of potential buyers willing to purchase has been successfully operating a business. As well as real estate agents, brokers – are experts tie the seller and buyer, and assisting in maintenance and closing. They can also assist in the search for funding
Successful business – is not only the stability and financial stability, but also evident in the dynamics of development. Today, just needed the ever-increasing investment and expanding the boundaries of its activities, promotion of goods and services into new markets. Associated with this is not the only sizable investment, but also a great time and effort, as the study and development of the market – not an easy task, especially if this is a market in Moscow. No longer a secret that a metropolis like Moscow – is a great opportunity and a great flow of information, which is a must have for maneuvering between the pitfalls of the ocean, as the Russian market. Yes, and output to a foreign partner from there certainly closer and easier. In this regard, now many different companies that are willing to help in solving many issues related to the representative office in Moscow.
These companies offer a wide range of services. Here include: collection of information materials at exhibitions in Moscow (Expocentre, Crocus Expo Dvor, the cec "", OCE), registration of legal entity; to negotiate on behalf of a client, transfer documents, and analysis market products in Moscow, the procurement of goods in Moscow, delivery or shipment to other cities, representing the interests of foreign companies in Russia and other services. It is also proposed to provide services and individuals: buying a property, search and gather information about the required car, meetings and accommodation in Moscow. On this list does not end there, according to the customer, this list may be necessary prodlen.Pri these services, the customer must make a request, giving the gist of the matter and contact details. After which the company communicates with customers and setting out all the nuances. Agreement is signed, and a representative starts to fulfill the order. Report on work performed will be sent by mail, and there is a payment.
Cost of services is determined in each case. Services are paid is fixed for each transaction or a percentage. In Some companies possible system "subscribe." representative firm, while directly in Moscow, can quickly and efficiently solve many issues related to different business areas. At the same benefits for both parties is obvious. The customer does not spend additional time and effort, and the representative receives remuneration for work performed. In addition, payment in most cases occurs after delivery, which stimulates of quality to perform the order, and the firm insures against excessive loss of funds.