АУДИТОР
̇ۘÌÓ-Ô‡ÍÚ˘ÂÒÍËÈ
ÂÊÂÏÂÒˇ˜Ì˚È ÊÛ̇Î
π 3 (169)
ÿ–“ 2009
»Á‰‡ÂÚÒˇ Т 1994 „Ó‰‡
∆Û̇ΠÁ‡Â„ËÒÚËÓ‚‡Ì
‚ УПЛЪВЪВ –‘ ФУ Ô˜‡ÚË
—‚ˉÂÚÂθÒÚ‚Ó π 012314
”˜Â‰ËÚÂθ:
ÍÓÎÎÂÍÚË‚ ‰‡ÍˆËË
ÊÛ̇·
♦ ♦ ♦
√·‚Ì˚È Â‰‡ÍÚÓ
—„ÂÈ √ÛÒ¸ÍÓ‚
–‰‡ÍÚÓ˚
¬ËÍÚÓ »‚‡ÌÓ‚
—„ÂÈ ÓÍËÌ
»ÒÔÓÎÌËÚÂθÌ˚È ‰ËÂÍÚÓ
ŒÎ¸„‡ ¡Ó˜‡Ó‚‡
Õ‡Û˜Ì˚È ÍÓÌÒÛθڇÌÚ
¬‡ÎÂËÈ “ˢÂÌÍÓ
ÓÏÔ¸˛ÚÂ̇ˇ ‚ÂÒÚ͇
≈ÎÂ̇ œÓÔÓ‚‡
ÓÂÍÚÓ
“‡Ú¸ˇÌ‡ ƒÁ·ËÍ
ŒÚ‚ÂÚÒÚ‚ÂÌÌ˚È ÒÂÍÂÚ‡¸
À˛‰ÏË· ¿Ò‡ÌÓ‚‡
ŒÚ‰ÂΠ‡ÎËÁ‡ˆËË Л ÂÍ·Ï˚
¿Ì̇ À˚ÒÂÌÒ͇ˇ
♦ ♦ ♦
¿‰ÂÒ Â‰‡ÍˆËË:
125212, ÃÓÒÍ‚‡,
√ÓÎÓ‚ËÌÒÍÓÂ ¯ÓÒÒÂ, 8, ÍÓÔ. 2
œËҸχ Л Ï‡Ú¡Î˚
ÔËÒ˚·ڸ ФУ ‡‰ÂÒÛ:
125212, ÃÓÒÍ‚‡, ‡/ˇ 133
“ÂÎÂÙÓÌ: (495) 459-1317
‘‡ÍÒ:
e-mail:
http://russmag.ru
info@russmag.ru
(495) 459-1377
TABLE OF CONTENTS .................................................................................. 64
© «¿Œ »Á‰‡ÚÂθÒÚ‚Ó
´–ÛÒÒÍËÈ ÊÛ̇Ϊ, 2009
œË ÔÂÂÔ˜‡ÚÍÂ Л ˆËÚËÓ‚‡ÌËË
ÒÒ˚Î͇ ̇ ÊÛ̇Π´¿Û‰ËÚÓª
Ó·ˇÁ‡ÚÂθ̇.
‘ÓÏ‡Ú 60×84/8
¡Ûχ„‡ ÓÙÒÂÚ̇ˇ π 1
”ÒÎ. Ô˜. Î. 7,44
“Ë‡Ê 7100 ˝ÍÁ.
ŒÚÔ˜‡Ú‡ÌÓ ‚ »Á‰‡ÚÂθÒÚ‚Â
´–ÛÒÒÍËÈ ÊÛ̇Ϊ
♦ ♦ ♦
œÓ‰ÔËÒÌ˚ Ë̉ÂÍÒ˚
‚ ͇ڇÎÓ„‡ı
¿„ÂÌÚÒÚ‚‡ ´–ÓÒÔ˜‡Ú¸ª:
ÔÓÎÛ„Ó‰Ó‚ÓÈ с 72977,
„Ó‰Ó‚ÓÈ с 81153
´œÓ˜Ú‡ –ÓÒÒË˪ с 24554
≈.¬. ”ÙËψ‚‡
ÃÓ‰Âθ ÙË̇ÌÒÓ‚Ó„Ó ÏÂı‡ÌËÁχ ÙÓÏËÓ‚‡Ìˡ
·˛‰ÊÂÚÌÓÈ ÒËÒÚÂÏ˚ –‘ ........................................................................................ 31
≈.Ã. √ÛÚˆ‡ÈÚ, ¬.¿. ÃÒÚËÒ·‚ÒÍËÈ, À.Õ. Œ‚ÒˇÌÌËÍÓ‚
ÕÂÁ‡‚ËÒËχˇ ·˛‰ÊÂÚ̇ˇ ˝ÍÒÔÂÚËÁ‡ .............................................................. 38
ƒË‡„ÌÓÒÚË͇ Л ÔÓ„ÌÓÁËÓ‚‡ÌËÂ
œ.¿. —‡ÏË‚
Ó̈ÂÔˆËˇ ‡Á‚ËÚˡ ÙË̇ÌÒÓ‚Ó„Ó ˚Ì͇ –ÓÒÒËË ....................................... 49
¿.¿. —Û˝ÚËÌ
‘Ë̇ÌÒÓ‚˚È ÍËÁËÒ: ÓÔ‡‚‰‡ÌÌÓ ОЛ ‚ϯ‡ÚÂθÒÚ‚Ó „ÓÒÛ‰‡ÒÚ‚‡? ........ 54
¬ ÌÓÏÂÂ
¬ ‘‰‡θÌÓÏ ÒÓ·‡ÌËË
¿ÍÚۇθÌ˚ ÔÓ·ÎÂÏ˚ ̇ÎÓ„ÓÓ·ÎÓÊÂÌˡ Л ÔÂÒÔÂÍÚË‚˚ Ëı ¯ÂÌˡ ..... 3
¬ ËÌÚÂÂÒ‡ı ‡Á‚ËÚˡ ˚Ì͇ ˆÂÌÌ˚ı ·Ûχ„ ..................................................... 9
¬ ÛÒΠϠ‡ÌÚËÍËÁËÒÌÓ„Ó ı‡‡ÍÚ‡ .......................................................... 12
œÓ·ÎÂÏ˚ ̇ÎÓ„ÓÓ·ÎÓÊÂÌˡ
fi.Ã. ÀÂÏÓÌÚÓ‚
Õ‡ÎÓ„Ó‚˚ ËÌÒÚÛÏÂÌÚ˚ ‚ ·Ó¸·Â Т ÙË̇ÌÒÓ‚˚Ï ÍËÁËÒÓÏ .................... 16
≈.À. ¬Â‰ÂÌË̇
ƒÓ„Ó‚Ó˚, ÍÓÚÓ˚ ÔË‚ÎÂ͇˛Ú ÓÒÓ·Ó ‚ÌËχÌËÂ
̇ÎÓ„Ó‚ÓÈ ËÌÒÔÂ͈ËË ........................................................................................... 25
”Ô‡‚ÎÂÌË ÙË̇ÌÒ‡ÏË
Стр.1
–‰‡ÍˆËÓÌÌ˚È ÒÓ‚ÂÚ:
¬Ë‰ˇÔËÌ ¬ËÚ‡ÎËÈ »‚‡Ìӂ˘,
ÂÍÚÓ –›¿ ËÏ. √.¬. œÎÂı‡ÌÓ‚‡,
ÔÓÙÂÒÒÓ, ‰- ˝ÍÓÌ. ̇ÛÍ
ƒ‡ÌË΂ÒÍËÈ fiËÈ ¿ÎÂÍ҇̉ӂ˘,
ÔÓÙÂÒÒÓ, ‰- ˝ÍÓÌ. ̇ÛÍ
‡¯ËÌ ¬Î‡‰ËÏË ¿Ì‡ÚÓθ‚˘,
Á‡ÏÂÒÚËÚÂθ „Â̇θÌÓ„Ó ‰ËÂÍÚÓ‡
√Õ»» –Õ—, ÔÓÙÂÒÒÓ, ‰- ˝ÍÓÌ. ̇ÛÍ
ËÍÛÌÓ‚ ¿Ì‰ÂÈ ¬‡ÒËθ‚˘,
Á‡ÏÂÒÚËÚÂθ ‰ËÂÍÚÓ‡ ƒÂÔ‡Ú‡ÏÂÌÚ‡
„ÛÎËÓ‚‡Ìˡ „ÓÒÛ‰‡ÒÚ‚ÂÌÌÓ„Ó
ÙË̇ÌÒÓ‚Ó„Ó ÍÓÌÚÓΡ ‡Û‰ËÚÓÒÍÓÈ
‰ÂˇÚÂθÌÓÒÚË, ·Ûı„‡ÎÚÂÒÍÓ„Ó Û˜ÂÚ‡ Л УЪ˜ВЪМУТЪЛ
ÃËÌÙË̇ –‘, ‰- ˝ÍÓÌ. ̇ÛÍ
œ‡¯ÍÓ‚ÒÍËÈ ¬Î‡‰ËÏË —ÂÏÂÌӂ˘,
ÔÓÙÂÒÒÓ, ‰- ˝ÍÓÌ. ̇ÛÍ
—ÍÓ·‡‡ ¬ˇ˜ÂÒ·‚ ¬Î‡‰ËÏËӂ˘,
‰ËÂÍÚÓ —‚ÂÓ-«‡Ô‡‰ÌÓ„Ó
ÚÂËÚÓˇθÌÓ„Ó ËÌÒÚËÚÛÚ‡
ÔÓÙÂÒÒËÓ̇θÌ˚ı ·Ûı„‡ÎÚÂÓ‚,
ÔÓÙÂÒÒÓ, ‰- ˝ÍÓÌ. ̇ÛÍ
–‰‡ÍˆËÓÌ̇ˇ ÍÓÎ΄ˡ:
√ÛÒ¸ÍÓ‚ —„ÂÈ ¬ËÍÚÓӂ˘,
„·‚Ì˚È Â‰‡ÍÚÓ, Ô‰Ò‰‡ÚÂθ ‰ÍÓÎ΄ËË,
͇̉. ˝ÍÓÌ. ̇ÛÍ
¿‚‡¯ÍÓ‚ À‚ flÍӂ΂˘,
ÔÓÙÂÒÒÓ ¬«‘›», ‰- ˝ÍÓÌ. ̇ÛÍ
√ÛÚˆ‡ÈÚ ≈‚„ÂÌËÈ ÃËıÂθ‚˘,
‚Â‰Û˘ËÈ Ì‡Û˜Ì˚È ÒÓÚÛ‰ÌËÍ Õ»‘» ¿Í‡‰ÂÏËË
·˛‰ÊÂÚ‡ Л Í‡Á̇˜ÂÈÒÚ‚‡ ÃËÌÙË̇ –‘,
‰- ˝ÍÓÌ. ̇ÛÍ
«‡‚‡ËıËÌ ÕËÍÓÎ‡È ÃËı‡ÈÎӂ˘,
ФУЩВТТУ ˝НУМУПЛ˜ВТНУ„У
Ù‡ÍÛθÚÂÚ‡ Ã√”, ‰- ˝ÍÓÌ. ̇ÛÍ
À˚ÒÂÌÒÍËÈ ŒÎ„ ¬‡ÒËθ‚˘,
„Â̇θÌ˚È ‰ËÂÍÚÓ
»Á‰‡ÚÂθÒÚ‚Ó ´–ÛÒÒÍËÈ ÊÛ̇Ϊ
œ‡‚ÎÓ‚ ≈‚„ÂÌËÈ ¬Ò‚ÓÎӉӂ˘,
Ô‰Ò‰‡ÚÂθ ÓÏËÚÂÚ‡ ФУ Í‡˜ÂÒÚ‚Û
»ÌÒÚËÚÛÚ‡ ÔÓÙÂÒÒËÓ̇θÌ˚ı ‡Û‰ËÚÓÓ‚
—ÏËÌÓ‚ ≈‚„ÂÌËÈ ≈‚„Â̸‚˘,
Ф‡О‡ПВМЪТНЛИ НУВТФУМ‰ВМЪ
—‡ÍËÒˇÌˆ ¿ÚÓÒ √ÂÓ„Ë‚˘,
Á‡ÏÂÒÚËÚÂθ „Â̇θÌÓ„Ó ‰ËÂÍÚÓ‡
—‚ÂÓ-«‡Ô‡‰ÌÓÈ ÌÂÙÚˇÌÓÈ „ÛÔÔ˚,
͇̉. ˝ÍÓÌ. ̇ÛÍ
flηÛ΄‡ÌÓ‚ ¿ÎÂÍ҇̉ ¿ÎË·Ë‚˘,
ÔÓÙÂÒÒÓ √ÓÒÛ‰‡ÒÚ‚ÂÌÌÓ„Ó ÛÌË‚ÂÒËÚÂÚ‡ с
¬˚Ò¯ÂÈ ¯ÍÓÎ˚ ˝ÍÓÌÓÏËÍË, ‰- ˛Ë‰. ̇ÛÍ
♦ ♦ ♦
–‰‡ÍˆËˇ ÓÒÚ‡‚ΡÂÚ Á‡ ÒÓ·ÓÈ Ô‡‚Ó
ÏÂÌˇÚ¸ Á‡„ÓÎÓ‚ÍË, ÒÓ͇˘‡Ú¸ ÚÂÍÒÚ˚
ÒÚ‡ÚÂÈ Л ‚ÌÓÒËÚ¸ ÌÂÓ·ıÓ‰ËÏÛ˛
ТЪЛОЛТЪЛ˜ВТНЫ˛ Ф‡‚НЫ
·ÂÁ Òӄ·ÒÓ‚‡Ìˡ Т ‡‚ÚÓ‡ÏË.
ГМВМЛВ Â‰‡ÍˆËË ÊÛ̇· МВ ‚Ò„‰‡
ÒÓ‚Ô‡‰‡ÂÚ Т ÚÓ˜ÍÓÈ ÁÂÌˡ ‡‚ÚÓÓ‚.
ŒÚ‚ÂÚÒÚ‚ÂÌÌÓÒÚ¸ Á‡ ‰ÓÒÚÓ‚ÂÌÓÒÚ¸
Ù‡ÍÚÓ‚ МВТЫЪ ‡‚ÚÓ˚ ÔÛ·ÎËÍÛÂÏ˚ı
χÚ¡ÎÓ‚.
“·ӂ‡Ìˡ Н ÓÙÓÏÎÂÌ˲ χÚ¡ÎÓ‚
Л ÛÒÎӂˡ ÔÛ·ÎË͇ˆËÈ
1. —Ú‡Ú¸Ë, ÔËÒ·ÌÌ˚ ‚ ÊÛ̇Î, ‰ÓÎÊÌ˚:
с ËÏÂÚ¸ ̇ ÛÒÒÍÓÏ Л ‡Ì„ÎËÈÒÍÓÏ ˇÁ˚͇ı: ̇Á‚‡ÌË ÒÚ‡Ú¸Ë, ‡ÌÌÓÚ‡ˆË˛
(4ñ6 ÒÚÓÍ), Íβ˜Â‚˚ ÒÎÓ‚‡, ÓÔ‰ÂΡ˛˘Ë ÚÂχÚËÍÛ ÒÚ‡Ú¸Ë, ËÌÙÓχˆË˛
Ó· ‡‚ÚÓ‡ı;
с ËÏÂÚ¸ ÔËÒÚ‡ÚÂÈÌ˚ ·Ë·ÎËÓ„‡Ù˘ÂÒÍË ÒÔËÒÍË, ÓÙÓÏÎÂÌÌ˚Â
‚ ÒÓÓÚ‚ÂÚÒÚ‚ËË Т Ú·ӂ‡ÌˡÏË Òڇ̉‡Ú‡ ·Ë·ÎËÓ„‡Ù˘ÂÒÍÓ„Ó ÓÔËÒ‡Ìˡ
(√Œ—“ 7.1ñ2003);
с ËÏÂÚ¸ ҂‰ÂÌˡ Ó· ‡‚ÚÓ‡ı, ‚ ÍÓÚÓ˚ Ê·ÚÂθÌÓ ‚Íβ˜ËÚ¸ ÒÎÂ‰Û˛˘ËÂ
‰‡ÌÌ˚Â: ̇Á‚‡ÌË ‚ÛÁ‡, „Ó‰ Â„Ó ÓÍÓ̘‡Ìˡ, ‚ÂÏˇ Á‡˘ËÚ˚ ‰ËÒÒÂÚ‡ˆËÈ,
Û˜ÂÌÛ˛ ÒÚÂÔÂ̸ Л Á‚‡ÌËÂ, ӷ·ÒÚ¸, ‚ ÍÓÚÓÓÈ ‡·ÓÚ‡ÂÚ ‡‚ÚÓ, ‰ÓÎÊÌÓÒÚ¸,
ПВТЪУ ‡·ÓÚ˚, ÍÓÌÚ‡ÍÚÌÛ˛ ËÌÙÓχˆË˛ ‰Îˇ »ÌÚÂÌÂÚ‡, ÍÓ΢ÂÒÚ‚Ó
̇ۘÌ˚ı ÚÛ‰Ó‚, ÓÒÌÓ‚Ì˚ ÏÓÌÓ„‡ÙËË Л Û˜Â·ÌËÍË, ̇„‡‰˚, „ÓÒÛ‰‡ÒÚ‚ÂÌÌ˚Â
ÔÂÏËË, ‰Û„Ë ‚‡ÊÌ˚Â, ФУ ÏÌÂÌ˲ ‡‚ÚÓ‡, ҂‰ÂÌˡ;
с ·˚Ú¸ Ú˘‡ÚÂθÌÓ ÓÚ‰‡ÍÚËÓ‚‡Ì˚ Л Ê·ÚÂθÌÓ ÒÓÔÓ‚Óʉ‡Ú¸Òˇ
ˆÂÌÁËÂÈ (‰Îˇ ‰ËÒÒÂÚ‡ˆËÓÌÌ˚ı ÒÚ‡ÚÂÈ ˝ÚÓ Ú·ӂ‡ÌË ӷˇÁ‡ÚÂθÌÓ).
2. — ‡ÒÔˇÌÚÓ‚ Ô·ڇ Á‡ ÔÛ·ÎË͇ˆË˛ ÛÍÓÔËÒÂÈ МВ ‚ÁËχÂÚÒˇ.
3. ƒÎˇ ÍÓÌÚ‡ÍÚÓ‚ Т Â‰‡ÍˆËÂÈ Û͇Á‡Ú¸ ÔÓ˜ÚÓ‚˚È ‡‰ÂÒ, ÌÓχ ÚÂÎÂÙÓÌÓ‚,
Ù‡ÍÒ‡, ˝ÎÂÍÚÓÌÌÛ˛ ÔÓ˜ÚÛ.
ÕÂÒӷβ‰ÂÌË Û͇Á‡ÌÌ˚ı Ú·ӂ‡ÌËÈ ПУКВЪ ˇ‚ËÚ¸Òˇ ÓÒÌÓ‚‡ÌËÂÏ ‰Îˇ
ÓÚ͇Á‡ ‚ ÔÛ·ÎË͇ˆËË ЛОЛ Û‚Â΢ËÚ¸ ÒÓÍ ÔÓ‰„ÓÚÓ‚ÍË Ï‡Ú¡· Н Ô˜‡ÚË.
–‰‡ÍˆËˇ
P.S. ¡ÓΠÔÓ‰Ó·Ì˚ Ú·ӂ‡Ìˡ ÒÏÓÚËÚ ̇ Ò‡ÈÚ ËÁ‰‡ÚÂθÒÚ‚‡:
http://russmag.ru
Стр.2
IN THIS ISSUE
IN THE FEDERAL ASSEMBLY
Topical Problems of Taxation and Their Possible Solutions ................................................................................... 3
For the sake of the securities market development ................................................................................................. 9
In the tideway of anti-crisis measures ...................................................................................................................... 12
PROBLEMS OF TAXATION
Y.M. Lermontov
New Tools for Anti-crisis Campaign .......................................................................................................................... 16
The article presents a detailed comment of the laws passed by the Parliament during the autumn session realizing
the anti-crisis programme of the Russian Government, including the basic one, Federal Law No. 224-‘« dated 26/11/2008.
E.L. Vedenina
Agreements Which Draw Special Attention of Tax Inspection ............................................................................ 25
Canvassing customer services agreements and marketing agreements are of special interest for tax inspection,
because of being frequently used for money laundering.
FINANCIAL MANAGEMENT
E.V. Ufimtseva
A Model of Financial Mechanism for Shaping the Budgeting System of the RF ............................................ 31
Legislative budgetary autonomy of sub-national authorities is a key condition of successful implementation
of economic programme of the Russian Government, improving business and investment environment
and finally providing stable economic growth.
E.M. Guttsayt, V.A. Mstislavskiy, L.N. Ovsyannikov
New Law ´On Auditing Activitiesª ............................................................................................................................. 38
The article considers different issues of the new method of budgetary control which consists in budget assessment
conducted by organizations and persons which are independent from the governmental authorities.
DIAGNOSTICS AND FORECASTING
P.A. Samiev
A Concept of the Russian Financial Market Development ..................................................................................... 49
A crisis is a good opportunity for revision of the development strategy and growth spurt in economy during the next decade.
A.A. Suetin
Financial Crisis: Is Government Intervention Justified? ......................................................................................... 54
The statement that financial markets were not at all under control is a mere myth. Itís quite another matter that the market
unquestionably prevailed over control.
64
Стр.64