C 18 October there is a new form of books of income and expense individuals-entrepreneurs

October 18 , in force from 16.09.2013 Mindohodov order , the number 481, which approved the form of books of income and expense that are physical persons - entrepreneurs , except for those who have chosen a simplified system of taxation, and physical persons engaged independent professional activity , and Order its conduct .
 
   The provisions of the Order provides that the book of income and expense is chosen by the taxpayer in paper or electronic form. In particular, the Order provides specific requirements as to what action is to implement physical person - entrepreneur to maintain books in paper or electronic form , and the order in which it entered information.
 
   In addition, the order provides that the entries in the book are made on the basis of the working day during which the income is paid . In this book kept by physical persons - entrepreneurs within 3 years after the end of the reporting period in which accomplished the last record . These books are filled with coppers in UAH , and are used natural persons - entrepreneurs to fill in a tax return on property status and income .
 
   Error corrections or adjustments allowed by adding the line that reflected a negative or a positive value.
 
   Among other things , it is noted that physical persons - entrepreneurs registered for VAT , do not include the income and expenses of VAT included in the price of purchased or sold goods (works , services).
 
   In contrast to the previously existing forms of Books, is not reflected in the new internal moving goods and there are fewer columns:
 
   - Accounting period (day , month , quarter , year);
 
   - The amount of income;
 
   - The amount of the returned funds for goods (works, services);
 
   - The total amount of income to be declared (g 2 - g. 3);
 
   - Expenses ( details supporting document , the amount of costs associated with the acquisition of goods , the cost of compensation of employees , other costs) ;
 
   - The sum of net taxable income ( Gr. 4 - t. 6 - t. 7 - t. 8).
 
   With the entry into force of the order number 481 preraschaet of the previous order , the State Tax Administration of 24.12.2010 № 1025.

As tax authorities conduct an unscheduled inspection to determine the validity of charging VAT refund?

Experts Mindohodov Knowledge Base answer to the following question : what is the procedure and timing of the documentary unscheduled site inspection VAT calculation for determining the validity of budget refund of such tax ?
 
   Tax officials were reminded that such a test is conducted in the presence of sufficient reason (the list approved by the Cabinet of Ministers of 27.12.2010 № 1238 ) , which show that the calculation of the amount of budgetary compensation was made in violation of tax laws. Term unscheduled site inspection - within 30 calendar days following the deadline for conducting a desk audit .
 
   According pp 78.1.8 of the Tax Code of Ukraine ( hereinafter - CLE ) documentary unscheduled inspection is carried out in the presence of at least one of the following circumstances : the payer is a declaration which stated for the recovery of VAT , if there are grounds for checking as defined in Sec. V NKU , and / or a negative value of the VAT , which is more than 100 thousand UAH.
 
   On carrying out the documentary unscheduled head of the supervisory authority decides that the order is issued . Officials of the supervisory authority have the right to proceed to conduct the documentary field audit , the actual check if there are reasons for their conduct , some GCC , and subject to the production or direction in the cases specified CLE , the following documents:
 
   - The directions for carrying out such ;
 
   - Copies of the order for the inspection;
 
   - The business card of persons specified in the direction to conduct the inspection .
 
   Tax also reminded that the documentary exit routine and unscheduled inspection of large taxpayer may be suspended by decision of the head of the supervisory authority for a total period not exceeding 30 working days, and in case of the need for expertise, information from foreign government officials on the taxpayer , the completion of adjudication of claims on issues related to the subject of verification, recovery of lost taxpayer documents, verification may be stopped for the time necessary to complete these procedures.
 
   The total period of inspections taking into account the timing of the stop may not exceed 60 calendar days.

Работа по гражданско-правовому договору

? Некоторое время сотрудник работал по гражданско-правовому договору. Сейчас он принят на основное место работы. Необходима ли запись в трудовую книжку за время работы по гражданско-правовому договору? Идет ли в трудовой стаж время работы по гражданско-правовому договору: для учета трудовой деятельности по специальности, для расчета пособия по временной нетрудоспособности, для пенсии?

 ! Отношения между предприятием и исполнителем по гражданско-правовому договору (ГПД) регулируются Гражданским кодексом Украины. В отличие от трудового договора, процесс организации трудовой деятельности по ГПД остается за его пределами. Целью договора является получение определенного материального результата. Причем исполнитель получает не заработную плату, а вознаграждение за конкретно выполненную работу. Кроме того, при оформлении на работу не выдается приказ или распоряжение, поэтому в трудовой книжке делается запись о выполнении работы по ГПД и, как следствие, время работы по ГПД не учитывается для учета трудового стажа.
Вместе с тем стаж работы по ГПД засчитывается для расчета пенсии. Такая норма предусмотрена пенсионным законодательством, действовавшим до 2011 года, но при условии уплаты минимального пенсионного взноса, который рассчитывался от минимальной заработной платы.
Начиная с 01.01.2011, в соответствии с пунктом 1 статьи 4 Закона Украины «О сборе и учете единого взноса на общеобязательное государственное социальное страхование» от 08.07.2010 № 2464-VI (далее - Закон № 2464) работодатели, использующие труд физических лиц на условиях ГПД, и физические лица, выполняющие работы (оказывающие услуги), являются плательщиками ЕСВ без ограничений минимального пенсионного взноса.
На сумму вознаграждения по гражданско-правовым договорам ЕСВ начисляется по ставке 34,7% и удерживается - по ставке 2,6%.
Согласно статье 8 Закона № 2464 исполнители имеют право на пособие по безработице и учет работы по ГПД для расчета пенсии.
В других видах социального страхования исполнитель работ или услуг может участвовать на добровольных началах. Только при таких условиях ему будут выплачиваться другие выплаты по социальному страхованию, среди которых и пособие по временной нетрудоспособности.

Ссылки

http://www.bloomberg.com/tv/
http://www.c-span.org/Live-Video/C-SPAN/

Фотосессія в студії на День Закоханих!

http://jenskaya-logika.blogspot.com/2012/02/blog-post.html

Golden rules of the forex market (forex), or 45 ways to avoid financial losses in Forex.

They are really 45 - how to avoid financial losses in the Forex market. Do not have a moral right to say that this is only the result of my research and own experience.



Here gathered the experience of many successful traders who found it possible to share these experiences and thus provided a unique opportunity to learn from their mistakes are not, and the mistakes of others - that this feature distinguishes the wise man from his opposition.



You just have to understand and follow very carefully the material set out below and you will avoid the very many problems at work in the forex market. Fully admit that nekotrye of these recommendations will seem inconclusive or uncertain.



But take it on faith that the phrase uttered underwritten by people who know very well their job. So try to just look at the forex market through their eyes, as if through the prism of their perceptions and attitudes to the profession of a trader.





The lack of knowledge.



Most beginners do not want to spend time to understand what drives the market and why this is the market behaves in a certain way (the fundamentals).

Excessive trading.



Frequent opening positions with tight stops and tiny profit will bring money just your broker. The desire to "just" to make a hundred bucks a day with a small profit wherever possible - is a losing strategy.





The use of borrowed funds.



Borrowings - is the road to the two ends. The broker wants you to use as much money, because your position size determines the amount of spread. The larger the size of the position, the greater the spread the broker earns.





Someone else's opinion.



Businesses selling themselves, they make decisions, and never allow others to make the decision for them. There is no middle - or you trade for yourself or someone trades for you.



Stop loss.



Statement of the hard stops, it's a straight road to disaster. Free stop loss makes the deal more likely to end up with a profit.



The demo account.



Demo accounts, which provide brokers are "stool pigeon" to entice customers. They are not as "sensitive" as real accounts and demo accounts running many systems that do not work on a real account. For example, the intersection of the short moving average may work well on a demo account, but in real life - no.



Trading in the quiet hours.



Bank brokers, traders, trading in options, hedge funds have a big advantage in the quiet hours when the market is not active. They can move the market when the volatility is not too big, forcing newcomers to open positions on the signals. During quiet hours there is only one signal - stay away.



Currency trading, not a couple.



Currency trading in the transaction - this is only half the success or failure of the transaction depends on the foreign currency, which together constitute a pair.



Trading without a plan.



"Make Money" - is not a plan. Trading Plan - a program for success. It should include the maximum loss in the transaction, otherwise it is not a plan and you will become yet another addition to the statistics (by 95% of beginners lose money and go away forever from Forex).



Trading against the trend.



There is a big difference between buying at the bottom and buy for less at a bearish trend. What was the lowest price, could quickly become a high price in a downtrend.



Closing the position.



If you reached a deal to develop and she is not the way you planned, try to get out of it at the best possible price, do not increase the loss. If your position is in profit, do not close it ahead of time just because you're bored, or to relieve stress. Stress - is part of the trade and need to get used to it.



Short-term trading.



If your goal is 20 points, do not open the transaction, as spread plays against you for such a small profit.

Search for peaks and troughs. Cheap things are better to look at the supermarket, not in Forex. It is better to trade with the trend, it will greatly improve your results.



Consider themselves too smart.



Most successful traders from those I know graduated from college. They always see the obvious and does not complicate. They get excellent results.



Mixing apples with oranges.



Sometimes there with you? You can see that the EUR / USD goes up and you buy GBP / USD because it has not risen - it is a mistake. In most cases, this can be explained by the fact that the pound is overbought, or have already increased by the news. If the euro is increasing - buy euros.



Shying away from challenging transactions.



Bank Forex traders say, "the harder bargain, the better it is." It comes with experience.



Too much detail.



If you use more than 2 indicators then you should review the strategy. With an abundance of information there is always a reason not to open the transaction. All you need is a setup and an indicator to open the transaction.



Quickly give up.



The first day can be a bad deal, but it does not mean that we should not continue to trade. You just need to determine how much you are willing to lose in a day. It is impossible to make money, regretting every loser. Bad deals happen and this should be ready.



Jumping out of the deal in the bargain.



Do not be penny-wise and pound-foolish. Wait for a signal, open trade, putting a good foot, so that market noise does not hurt him.



Fear of stop loss.



In trade, there is nothing superfluous, it's just business. You should not consider themselves poor, if you had a bad deal. Maybe you're a little rushed or "big players" entered the game, thus causing a sudden jump in prices. Once again, put a stop beforehand and never move it. If the price has gone wrong, then most likely it will continue its movement. I think Newton said: "The body in motion continues to move ...".



Rely on the formula "Risk: Win = 1:1."



In this formula does not win, but if your stop loss - 20 points, and Profit - 60 pips, then your formula "Risk: Win" will be 3:1.



The use of false reasons.



The fact that the euro is going up, says nothing about what to buy. Buying Euros in the flat or worse. You pay the spread, not even knowing where to go currency. If you're bored - do not trade, you are bored because they just do not have deals.



Rumors.



The rumors - it's just a rumor. Think about when you heard the rumors. If the euro goes up for 15 minutes and you know that the rumors are not in favor of the dollar - you're already late. Stay in motion.



Trading on the short crossing medium.



This is the biggest swindle in Forex. When the shorter moving average crosses the longer it merely means that the price in the short term, equal to the price in the longer term. I could never understand why that signal "bullish" or "bearish". This signal is easily obtained than are companies producing software for the Forex, but in terms of profit - this is an absolute zero.



Stochastic



Another device for pumping out money. Personally, I think that this indicator only works vice versa. Overbought - a strong point, oversold - weak. Buy when the price is in the overbought zone and sell in the oversold area. You will have time to catch the trend and remove a lot of points.



A bad broker.



Most brokers just awful. Read the forums to choose a broker.



False results.



Be careful when buying a system of "black box". There are systems that do not disclose the manner in which a signal. Most of them - just garbage. They show a history of huge profits, but think about it: if you had the ability to use dozens of filters and you've got a look into the past, would you have done a good strategy. But in this strategy may not work. In the stories, you can create a lot of strategies, but be careful in their actual use.



Incompatibility.



In every business (including forex) must have a plan. As long as you do not take the time and did not write the rules that you follow, your trade will be random. Write a plan, write the rules and follow them. Put a real purpose, and you'll get his.



For two hares.



Concentrate on one pair. Each exchange their own style, and until you learn it, you do not understand how her trade. No need to be sprayed, focus first on one pair, while you were not fully understood.



Long-term planning.



Do not do this. Stay in the present, especially if you're a day trader. No matter what happens in a month, or next week. If your stop loss of 30-50 points, then send your thoughts on this. But, I'm not saying that long-term trend does not matter. I just want to say that long-term trend does not always help you if you are trading short term.



Excessive self-confidence.



Trading is simple, but it is not easy. Statistics show that 95% of newcomers are losing in the Forex market. If you work, then you should not take it for granted.Always seeking to improve what you do.



To lose control.



When you open a deal, you have to think as calmly as if you did not have an open position. To do this you need to relax and have fun.



Staying in the game.



I do not recommend demo trading because traders presses bad habits by playing fictitious money. On the other hand, I do not agree with those who say "let it settle down first." Need to start trading and take risks that you did not have all the same, you win or lose.

Types of Forex trading strategies

Types of Forex trading strategies
Forex trading strategies are divided by time. Longer strategies are less profitable but less risky. They require less psychological stress and a greater ratio of Deposit / Margin. The converse is true for short-term Forex trading strategies.
Long-term strategies - Forex trading strategies such as trader holds a position open for several days to a month or more. This is the least risky strategy that does not require making instant decisions. Yes, and psychological stress are low. On the other hand, quite a large deposit of at least 5 to 10 times higher than Margin (amount required to open and maintain a position).

Thus, in Margin equal to $ 1,000 for the work under this Forex trading strategy should be 10,000. This is necessary to withstand harsh speculative fluctuations, reaching an average of 500 - 1000 points. A second drawback of this class of strategies that must be paid for the transfer position. Such a strategy using strategic investors and speculators semi. It is most effective in the emerging trend and the least profitable at the side or sluggish trends. Requires mandatory safety net of related work and on the futures exchange options market.

The medium-term Forex trading strategy is working within the time limits ranging from one day to one week. It satisfies all of the above. It is perfect for beginners who can not or do not want to wait a long time. This is potentially more profitable and somewhat risky strategy, but at a ratio of Deposit / Margin of 5-10, it can be virtually risk-free.
This strategy is mainly used as semi-professional speculators. This strategy can take advantage of all the strategies work, on the one hand it can be quite long-term, on the other - short-term.

Short-term strategy - Forex trading strategy from one hour to one day. Potentially highly profitable strategy for experienced traders. It is used by professional players who are already well known and "" market. The positive point here is that by using this strategy to work, you are not putting yourself at risk of unexpected price changes and fellowship at a time when you were on the market. Negative - large indirect costs (commissions, spread, communication services, etc.), a greater risk of adverse short-term fluctuations in price; requires constant concentration, and stress control during the day.

Very short strategy - the most attractive for beginners and most rapidly leads to their complete collapse. Tempted by short-term fluctuations of a few points, the trader begins to "catch points" on 1-5. Several times it can be successful, it earns 20-40 points.
Then there is a movement against the position of the trader and he quickly makes a loss. Since this work requires a very rapid decisions under conditions of very high psychological stress, which is available only to a very experienced trader, beginner does not do anything but fascinated watching how rapidly decreasing its deposit.

To begin with recommended use of the medium-term Forex trading strategy to gradually taking advantage of the first and penultimate strategy when flaccid or sideways. It should be noted that "it is better to do nothing than to do that - then." I mean that you can not enter into transactions only - a simple desire to act, often provoked by the long inaction. For each transaction must be a reason - fundamental or technical.