?????? ?? ????????????? ???????, ???????? ???????????? ?? ?????????? ???????? ? ????? ?? ???????????? ?????
Електронний архів Житомирського державного технологічного університету
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| Title |
?????? ?? ????????????? ???????, ???????? ???????????? ?? ?????????? ???????? ? ????? ?? ???????????? ?????
Estimation and taxation of the deposits, inserted by its founders into the Authorized Share Capital in order to exchange them on corporate rights |
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| Creator |
????????, ?.?.
?????, ?.?. Tkachenko, N.M. Tsiutsiak, I.L. |
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| Subject |
????????? ???????
?????? ??????????? ?????? ?????? ??????????? ???????? ????????????? share capital assets non-financial assets valuation fair value tax |
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| Description |
?? ?????? ??????? ?????? ??????????-???????? ????? ?????????? ? ??????????? ?? ?????????? ??????? ??????? ????????? ??????? ?? ?????????? ???????, ???????? ???????????? ?? ??????????? ????? ?????????? ???????. ?????????? ??????????? ???????? ?????????? ??????? ?? ?????????? ???????? ????????? ? ????????? ???????????????? ? ????????, ???????????? ?? ?????????????? ?????, ? ????? ???????? ??????? ????????????? ????????, ?????????? ????????? ??????? ? ????? ?? ???????????? ?????. ??????????? ????? ?? ????, ?? ??????????? ??????, ??????? ???????????? ? ??????? ????????? ?????????????? ?? ???????? ?? ?????????? ????????, ??????????? ??? ??????? ???????????? ?????? ???????????, ?? ???? ??????????, ? ?????? ????, ?? ?????????? ?????????????? ??????? ??????????????? ????????, ? ? ?????? ? ?? ???????? ? ??????????? ?????? ????? ????????? ?????????? ? ???? ?????????? ?????? ???????? ??????????? ???????. ? ????? ???????? ?????????? ????????? ?????????? ???????????? ????????????? ?? ????????????? ????? ???????? ??????? ? ?????? ???????????? ???????, ???????? ???????????? ?? ?????????? ???????? ???????? ??????????? ?????????? ? ?????? ?????, ? ????? ?????????? ???????? ????????? ?????? ????? ??????? ? ????????? ???????? ???????? ?????????? ???????. On basis the analysis of current regulations considered with economic and fisca1 positions of existing methodological approaches to valuations assets, which included the founders on initial phase starting a business. Illuminated features of introducing participants contributions to the share capital Limited Liability Companies in cash, material and intangible form, and also revealed order the taxation of operations, due making assets in exchange for corporate law. Accented note thereupon, that non-financial assets, made by the founders to count cancellation indebtedness on deposits to charter capital are under the influence by subjective evaluation of the founders, which can lead, on the one hand, to the formation of unreliable size of the registered capital, and the other - to recognize in future the costs of other ordinary activities in the amount of conducted markdown object non-current assets. On purpose removal opportunities of formation specified issues proposed on legislative level give rights from evaluation non financial assets, contributed founders to the share capital exclusively professional evaluators to assess the property with evaluation property, and also set the maximum allowable fraction of such assets in the total value made participants the contributions. |
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| Date |
2016-05-19T08:37:51Z
2016-05-19T08:37:51Z 2013 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/3443
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| Language |
uk
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| Relation |
?????? ????. ?????: ?????????? ?????;???.2(26)
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| Publisher |
????
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