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Предпринимателем без образования юридического лица (далее — ПБОЮЛ) может стать практически любой, кроме тех, кому запрещено совмещать основную работу с предпринимательством. Для регистрации в качестве ПБОЮЛа требуется только: паспорт, ИНН, разрешение в зависимости от вида деятельности, которой хочет заниматься человек, ну и, конечно, заявление о регистрации.
После регистрации в качестве индивидуального предпринимателя гражданин не утрачивает всех прав и обязанностей, присущих физическому лицу, одновременно индивидуальный предприниматель с юридической точки зрения выступает на равных правах с юридическими лицами. С точки зрения финансового и налогового учета ведение предпринимательской деятельности в качестве ПБОЮЛ значительно проще: ее можно вести и без специального бухгалтерского образования, не имея определенных навыков в этом вопросе. Индивидуальный предприниматель может иметь свою печать, свой товарный знак, расчетный счет в банке, заключать сделки и подписывать договоры, получать банковский кредит.
Занятие предпринимательской деятельностью засчитывается в общий трудовой стаж. Однако, наряду с тем, что ПБОЮЛ вправе нанимать работников на основе трудовых договоров и договоров подряда, он не может вести таким гражданам трудовые книжки. По мнению правительства, статус ПБОЮЛ дается человеку с тем, чтобы он попробовал себя на поприще бизнеса и посмотрел как выглядит автоматизация бизнеса из нутри.
Быть частным предпринимателем в России выгодно, так как регистрация ПБОЮЛ и заключение с ним договора позволяют уменьшить подоходный налог. Этим пользуются многие торговые предприятия — они представляют собой сообщество ПБОЮЛ. Ведь не важно, какой у них будет доход — от этого они свой статус не утратят. Самое главное, чтобы ПБОЮЛ занимался той деятельностью, которую он назвал основной при регистрации. Этим и воспользовались Василий Шахновский и Михаил Ходорковский, которых обвиняют, в том числе, и в уклонении от уплаты налогов. Оба предпринимателя в качестве ПБОЮЛ заключали договор об оказании платных консультационных услуг неким иностранным компаниям. Так, Генпрокуратура утверждает, что Ходорковский в 1998— 1999 гг. недоплатил налога на доход физических лиц и взносов в социальные фонды на сумму 54,5 млн руб. А Шахновский за 1998—2000 гг. сэкономил 29 млн руб.
Впрочем, схема довольно универсальная и работает даже по отношению к руководителям компаний. Происходит это следующим образом: сотрудник регистрируется ПБОЮЛ с необходимым видом деятельности, например управленческие услуги либо консультационные. Далее заключается договор с организацией об оказании соответствующих услуг. При этом организация не удерживает налогов на доходы с сумм по этому договору. Более того, эти расходы относятся у организации на себестоимость. Т.е. по сути, налогообложение в малом бизнесе по такой схеме можно не учитывать.
Еще одна схема, которую несколько лет назад придумала компания-импортер. Для ввоза товаров в Россию она использовала целую приграничную деревню безработных ПБОЮЛ. Большую партию дробили на несколько, оформляли контракты на индивидуальных предпринимателей — жителей этой самой деревни и прогоняли через границу по очереди. За это давно уже безработные жители получали вполне приличное по деревенским меркам вознаграждение. Таким образом, компании удавалось сэкономить 10—15% с оборота. Более того, как говорят сотрудники компании, без такой схемы импорт этого товара был бы просто невыгодным. Мировой бизнес становится привлекательным, глядя на реализацию вышеприведенной схемы.
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Dispatch of Netease science and technology on December 6 message, according to Reuter report, EBay company rolls out an IPad to use louis vuitton outlets stores new function, the name is Watch With Ebay. Shopping service of this function and TV is different, relevant product is bought while the user is watching video.
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Current, the supply that commodity already entered network louis vuitton outlets online supplier channel, become a net to buy a product. And now, perhaps move with teleplay, actor, honored guest the product related match authentic louis vuitton outlets team also appears in this application function.
"We had realised, the audience in athletic tournament will buy the team group that louis vuitton speedy like to take, " Yangkeweiji points out, "Normally the circumstance falls, if the audience watchs the game before the television, they are to won't louis vuitton outlets think what this returns a responsibility to shop. Nevertheless, because,that is nobody raise a key point and delightful shopping information is put before the audience. Because,that is nobody raise a key point and gucci outlets delightful shopping information is put before the audience..
Recently, yahoo and Nielsen study the company released a research to report jointly, the report makes clear, the smartphone of 86% and flat computer user can use mobile phone or flat computer when watching TV, and 25% users can use the information related equipment search and TV program.
Yangkeweiji still explains: "When watching TV, people still can use the electronic device that is like associate in person, this has been an automatical thing. This has been an automatical thing..
Current, want to buy the goods that appears in setting of TV program some, had not become reality, but this one current situation is being changed gradually.
Yangkeweiji expresses, content supplier is beginning to be broadcasted in video setting is added in casing relevant product label, the conception that buys relevant product will turn into reality.
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If these become reality, so application can be broadcasted in the program while, synchronism shows relevant product.
Yangkeweiji points out, this application returns those who plan basis user to buy intent to issue product ticket, product category can involve watch, shoe or autograph autograph book. There is relevant product in the setting that watchs when the user, so these products will show go up in screen.
Yangkeweiji expresses: "We will become a person shopping expert of the user, and the user also need not expend idea more. Go up or the user needs to lean in comfortable sofa only is a chair go up, carefree ground looks at a TV program, we will offer the product that the user is interested in in application. " (escape dawn)
(Article origin: Report of Netease science and technology)
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