Progressive tax rate
Tax base and set of tax bases When determining the tax base, all incomes of an individual that are received by him both in cash and in kind or the…

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The third rule for building a group of companies without signs of artificial fragmentation.
Let's turn to business process notation again. Earlier we decided on the inputs, the activity itself, and the outputs (goals). However, in arbitration practice on artificial fragmentation of a business,…

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8 reasons why a business is losing money out of the blue
When we start working with financial accounting in companies, the first thing we do is collect basic reports. Thus, we digitize the company. And thanks to this digitization, it is…

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Control of operations with cash and property
The institution of mandatory control over transactions with money and other property is one of the basic elements of the functioning of the Russian system for countering the legalization and…

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Someone turned in a report for you: how scammers use business to their advantage
Some entrepreneurs outsource bookkeeping to professionals to keep records and submit reports. This is a normal situation. But sometimes reports are submitted by unknown people. This is an abnormal situation…

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incurred expenses

Let’s break it down into ions: writing off perishable food

The life cycle of a perishable can be from several hours to several years, but the shorter it is, the higher the risk of write-offs, so management must be clearly structured and transparent. Dmitry Manishin, Procurement and Assortment Coordinator, Vending Company, Moscow, explains how to deal with write-offs.

Perishable food products (perishable) are food products that can be consumed by humans and which are subject to a number of restrictions throughout their entire life cycle from production to consumption. Among them:

conditions (temperature, humidity, air ventilation) of production, storage, transportation, sale; Continue reading

Building material for the Group of Companies

Medium business cannot successfully exist within a single legal entity. A group of subjects is always required, otherwise it is impossible to resolve individual issues of property, management and other security, as well as possessory control. But building a correct (read: legal, comprehensive and effective) structure is a laborious task and sometimes requires special knowledge, and most importantly, experience.

To bear the proud name of “group of companies”, the combination of several legal entities must allow: Continue reading

On the preparation of an investment declaration by a SEZ participant
In accordance with Part 2 of Art. 13 of the Federal Law of 29.11.2014 No. 377-FZ "On the development of the Republic of Crimea and the federal city of Sevastopol…

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Types of cash flows: operating, investment, financial
You count the money at the end of the month and see that the expenses are more than the income, which means that it has gone into negative territory. I…

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When you can't do without an agency agreement
We have repeatedly talked about the pros and cons of an agency agreement (see, for example, here), pointing out the need for a deliberate approach to the use of the…

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