Ministry Tax

Tuesday, 8. October 2019

Recommendation Kumaritova Inal Pavlovich to increase net assets. Net assets represent the carrying value of property the organization, less the sum of its liabilities (Letter from the Ministry of Finance of Russia from 24.08.2004 N 03-03-01-04/1/10). In other words, net assets – is the net assets of the organization, not burdened with obligations. Can eliminate Although the Tax Code makes no mention of the powers of tax authorities to sue in court for liquidation of organizations, according to Deputy General Director of consulting company "TehProTel" Kumaritova Inal Pavlovich, tax authorities often initiate liquidation. Moreover, it is their right enshrined 11 Art. 7 of the Law of the Russian Federation from 21.03.1991 N 943-1 'On tax authorities of the Russian Federation. " Arbitration practice.

Russian Constitutional Court in its Resolution of 18.07.2003 N 14-P pointed out that giving the tax authorities the right to make demands on the Elimination of stock societies does not in itself violates constitutional rights and freedoms. Grounds for compulsory liquidation of legal persons by the court as contained in the Civil Code and in the other taken in accordance with federal laws. One reason is the failure to comply with the requirements of the net asset value (if it is less than the statutory minimum charter capital of joint stock companies). In accordance with Art. 99 Civil Code, Art. 35 of the Federal Law of 26.12.1995 N 208-FZ 'On Joint Stock Companies "(hereinafter – the Law N 208-FZ), the authorized capital of the company should be provided with the value of the property free of liabilities, ie net asset value.

Central Bank Employer

Thursday, 19. September 2019

Now, about the size of compensation for the enforced absence. In accordance with Art. 395 tc rf recognizing the employee's monetary claims founded they are satisfied in full. Thus, the period of enforced idleness paid in full, regardless of its duration. Term stimulated truancy law in no way limited, and the employer must pay the illegally dismissed employees all the time, even if the lawsuit on the matter lasted at various levels for several years, but ended in result in favor of the employee.

In addition, the illegally dismissed employee is entitled to request a statement of claim compensation for moral damages, the amount which the court determines, as well as the interest, came running over time enforced idleness in one three hundredth of refinancing rate of Central Bank of Russia. True, the award (except for non-pecuniary damage) will keep the income tax. At the same time, the employer have to pay more and unified social tax on all "forgotten" salary. Total: Average earnings + ust (26% of average earnings) + interest. And if all worked for a few months? And a few thousand rubles for moral damage in the appendage. However, not all agree to go back and work for the offender. Not everyone is waiting for the weather to the sea – to live as a necessary, but because sometimes arranged in much less paid work – but to get. In this case, absolutely not necessarily require the actual reinstatement, and the court simply will charge for the benefit of such employee wages during the time of enforced idleness.

The date of dismissal in this case will be the day making adjudication. The same date ends with a period of enforced idleness, and recovery of wages is also made up to and including the day the court decision. According to the latest edition Resolution of the Plenum Supreme Court of the Russian Federation of 17.03.2004 2, when determining the amount of payment for the time of enforced idleness average earnings, recoverable in favor of the employee during this time, is not subject to reduction in the amount of wages received from another employer, temporary disability benefits and unemployment, which he received during the period of enforced idleness. So that the employee may work in another place and get there wages, and after a positive court decision to get on top and a salary from his former employer. And no one will subtract! The decision to reinstate illegally dismissed employee or to reinstate the former employee's work, illegally transferred to another job, subject to immediate execution (Article 396 of the lc RF). If the employer fails to comply with the court decision, the period of forced absence is extended until the moment of execution. That is, the longer the employer pulls the payment, the more pay in the end. So before you dismiss an unwanted employee, the employer is thoughtful: not address whether the statement in court, which could lead to significant financial losses for firm? And the losses will be much more serious than the "compensation" to the employee or payment of qualified legal services, legal advice specialist. And the enforced absence will have to pay all at once. And virtually no staff member! Miser pays twice

Boosting Sales

Saturday, 23. April 2011

We consider the remaining course of action. To boost sales, you can do 2 things: 1. Increase the number of customers 2. Increase the average bill (the average amount of purchase). How to get buyers? It's simple: 1.

Increase the number of visitors to the store 2. Increase the percentage of buyers of store visitors 3. Increase the number of repeat purchases to attract new visitors are required to invest in an advertising campaign or specialized stock. Plus: You can increase your sales, if able to attract paying customers. However, the cost per customer acquisition in the current environment may become equal to the charge on the product you are selling, and then you pick up sales and losing profits. In the current conditions necessary to use small low-cost promotions. In general, the way may not be very effective.

Standard rate – lower prices. It is believed that this attracts new visitors to the store. However, visitors attract not lower prices, and the information that the store lowest prices. Ie visitors attracted to stocks that list prices. Advantages and disadvantages of promotions and advertising, see above. However, the decline in prices is working on Another very important factor – the ratio of visitors and shoppers shop. What else affects the way that as many visitors or tourists, "as they are sometimes called, became the buyers? As we have said on this affect the price. Also affect this factor, we can by optimizing the product range, using a matrix "turnover – rate of return" (this one and the following articles). Even at this rate affects the quality of sales and service. What works best seller, the more visitors become customers shop. To keep sales in the money, we can not attract new customers and try to increase the average check, that is, the amount of money the buyer leaves the store. You can do this: 1. Optimize the selection and display of goods in terms of profitability, turnover and the ability of the buyer to find additional or related products. 2. Increase sales of complementary and related products. The effectiveness of these sales is directly dependent on the work of sellers. In most cases, almost any more or less expensive purchase you can sell additional or related products. On average, it can increase sales by 20-25%. Advantages and disadvantages of this method. 3. Actively sell more expensive goods. Unfortunately, salespeople often are unable or unwilling to do so. Advantage of this method is that it increases the turnover and profitability, ie direct impact on profits. So, as we see, most methods of increasing sales associated with increased effectiveness of sales and service. To do this we must: 1. Able to recruit salespeople. 2. Educate sellers. 3. Control vendors. 4. Motivated sellers. 5. Develop sellers. Detail exactly how to do it, we will examine in future articles.