Aug 03 2014

Tax Code

Posted by domain admin in News

According to the article. 268 Tax Code, the sale of goods and (or) the property rights of a taxpayer is entitled to reduce income from these operations, the cost of goods sold and (or) property rights, defined in following order: – the implementation of property rights (shares) – the price of data acquisition of property rights (shares) and the amount of expenses associated with their purchase and sale. Example N 1. In the Company "Daisy" is one Founder – individual Ivanov ii, who made the full amount of authorized capital (10 000 rubles) at the time of registration of the firm. After a certain time, Ivanov ii decided to sell his stake in the company llc "Buttercup" at a price par. In this case, the tax base is zero. If in the process of financial and economic activities authorized capital of llc "Daisy" was magnified by the founder of up to 50 000 rubles, and the founder may confirm their costs (eg certificate from the bank on making money on the account), then in that case, the sale of his company for 50 000 rubles tax base will also be zero. If the sale does not share in the company, and shares of joint-stock company at a price of par, the tax base will also be zero. As a rule, cases of sale of a real operating business at the price of a nominal value of the share or shares in the share capital of the Company are rare, and the formation of the market value of the transaction depends on several factors, most important of which are indicators of forms 1 and 2 of the balance sheet.

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