Аудитор №3 2009 (190,00 руб.)

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АУДИТОР Ì‡Û˜ÌÓ-Ô‡ÍÚ˘ÂÒÍËÈ ÂÊÂÏÂÒˇ˜Ì˚È ÊÛ̇Ππ 3 (169) ÿ–“ 2009 »Á‰‡ÂÚÒˇ Т 1994 „Ó‰‡ ∆Û̇ΠÁ‡„ËÒÚËÓ‚‡Ì ‚ УПЛЪВЪВ –‘ ФУ Ô˜‡ÚË —‚ˉÂÚÂθÒÚ‚Ó π 012314 ”˜‰ËÚÂθ: ÍÓÎÎÂÍÚË‚ ‰‡ÍˆËË ÊÛ̇· ♦ ♦ ♦ √·‚Ì˚È ‰‡ÍÚÓ —Â„ÂÈ √ÛÒ¸ÍÓ‚ –‰‡ÍÚÓ˚ ¬ËÍÚÓ »‚‡ÌÓ‚ —Â„ÂÈ ÓÍËÌ »ÒÔÓÎÌËÚÂθÌ˚È ‰ËÂÍÚÓ ŒÎ¸„‡ ¡Ó˜‡Ó‚‡ Õ‡Û˜Ì˚È ÍÓÌÒÛθڇÌÚ ¬‡ÎÂËÈ “ˢÂÌÍÓ ÓÏÔ¸˛ÚÂ̇ˇ ‚ÂÒÚ͇ ≈ÎÂ̇ œÓÔÓ‚‡ ÓÂÍÚÓ “‡Ú¸ˇÌ‡ ƒÁ·ËÍ ŒÚ‚ÂÚÒÚ‚ÂÌÌ˚È ÒÂÍÂÚ‡¸ À˛‰ÏË· ¿Ò‡ÌÓ‚‡ ŒÚ‰ÂÎ ‡ÎËÁ‡ˆËË Л ÂÍ·Ï˚ ¿Ì̇ À˚ÒÂÌÒ͇ˇ ♦ ♦ ♦ ¿‰ÂÒ ‰‡ÍˆËË: 125212, ÃÓÒÍ‚‡, √ÓÎÓ‚ËÌÒÍÓ ¯ÓÒÒÂ, 8, ÍÓÔ. 2 œËҸχ Л Ï‡ÚÂˇÎ˚ ÔËÒ˚·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 ÊÛ̇Ϊ, 2009 œË ÔÂÂÔ˜‡ÚÍÂ Л ˆËÚËÓ‚‡ÌËË ÒÒ˚Î͇ ̇ ÊÛ̇Π´¿Û‰ËÚÓª Ó·ˇÁ‡ÚÂθ̇. ‘ÓÏ‡Ú 60×84/8 ¡Ûχ„‡ ÓÙÒÂÚ̇ˇ π 1 ”ÒÎ. Ô˜. Î. 7,44 “Ë‡Ê 7100 ˝ÍÁ. ŒÚÔ˜‡Ú‡ÌÓ ‚ »Á‰‡ÚÂθÒÚ‚Â ´–ÛÒÒÍËÈ ÊÛ̇Ϊ ♦ ♦ ♦ 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 ÙÓÏËÓ‚‡Ìˡ ·˛‰ÊÂÚÌÓÈ ÒËÒÚÂÏ˚ –‘ ........................................................................................ 31 ≈.Ã. √ÛÚˆ‡ÈÚ, ¬.¿. ÃÒÚËÒ·‚ÒÍËÈ, À.Õ. Œ‚ÒˇÌÌËÍÓ‚ ÕÂÁ‡‚ËÒËχˇ ·˛‰ÊÂÚ̇ˇ ˝ÍÒÔÂÚËÁ‡ .............................................................. 38 ƒË‡„ÌÓÒÚË͇ Л ÔÓ„ÌÓÁËÓ‚‡ÌË œ.¿. —‡ÏË‚ Ó̈ÂÔˆËˇ ‡Á‚ËÚˡ ÙË̇ÌÒÓ‚Ó„Ó ˚Ì͇ –ÓÒÒËË ....................................... 49 ¿.¿. —Û˝ÚËÌ ‘Ë̇ÌÒÓ‚˚È ÍËÁËÒ: ÓÔ‡‚‰‡ÌÌÓ ОЛ ‚ϯ‡ÚÂθÒÚ‚Ó „ÓÒÛ‰‡ÒÚ‚‡? ........ 54 ¬ ÌÓÏÂ ¬ ‘‰Â‡Î¸ÌÓÏ ÒÓ·‡ÌËË ¿ÍÚۇθÌ˚ ÔÓ·ÎÂÏ˚ ̇ÎÓ„ÓÓ·ÎÓÊÂÌˡ Л ÔÂÒÔÂÍÚË‚˚ Ëı ¯ÂÌˡ ..... 3 ¬ ËÌÚÂÂÒ‡ı ‡Á‚ËÚˡ ˚Ì͇ ˆÂÌÌ˚ı ·Ûχ„ ..................................................... 9 ¬ ÛÒΠÏÂ ‡ÌÚËÍËÁËÒÌÓ„Ó ı‡‡ÍÚÂ‡ .......................................................... 12 œÓ·ÎÂÏ˚ ̇ÎÓ„ÓÓ·ÎÓÊÂÌˡ fi.Ã. ÀÂÏÓÌÚÓ‚ Õ‡ÎÓ„Ó‚˚ ËÌÒÚÛÏÂÌÚ˚ ‚ ·Ó¸·Â Т ÙË̇ÌÒÓ‚˚Ï ÍËÁËÒÓÏ .................... 16 ≈.À. ¬Â‰ÂÌË̇ ƒÓ„Ó‚Ó˚, ÍÓÚÓ˚ ÔË‚ÎÂ͇˛Ú ÓÒÓ·Ó ‚ÌËχÌË ̇ÎÓ„Ó‚ÓÈ ËÌÒÔÂ͈ËË ........................................................................................... 25 ”Ô‡‚ÎÂÌË ÙË̇ÌÒ‡ÏË

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–‰‡ÍˆËÓÌÌ˚È ÒÓ‚ÂÚ: ¬Ë‰ˇÔËÌ ¬ËÚ‡ÎËÈ »‚‡Ìӂ˘, ÂÍÚÓ –›¿ ËÏ. √.¬. œÎÂı‡ÌÓ‚‡, ÔÓÙÂÒÒÓ, ‰- ˝ÍÓÌ. ̇ÛÍ ƒ‡ÌË΂ÒÍËÈ fiËÈ ¿ÎÂÍ҇̉ӂ˘, ÔÓÙÂÒÒÓ, ‰- ˝ÍÓÌ. ̇ÛÍ ‡¯ËÌ ¬Î‡‰ËÏË ¿Ì‡ÚÓθ‚˘, Á‡ÏÂÒÚËÚÂθ „ÂÌÂ‡Î¸ÌÓ„Ó ‰ËÂÍÚÓ‡ √Õ»» –Õ—, ÔÓÙÂÒÒÓ, ‰- ˝ÍÓÌ. ̇ÛÍ ËÍÛÌÓ‚ ¿Ì‰ÂÈ ¬‡ÒËθ‚˘, Á‡ÏÂÒÚËÚÂθ ‰ËÂÍÚÓ‡ ƒÂÔ‡Ú‡ÏÂÌÚ‡ „ÛÎËÓ‚‡Ìˡ „ÓÒÛ‰‡ÒÚ‚ÂÌÌÓ„Ó ÙË̇ÌÒÓ‚Ó„Ó ÍÓÌÚÓΡ ‡Û‰ËÚÓÒÍÓÈ ‰ÂˇÚÂθÌÓÒÚË, ·Ûı„‡ÎÚÂÒÍÓ„Ó Û˜ÂÚ‡ Л УЪ˜ВЪМУТЪЛ ÃËÌÙË̇ –‘, ‰- ˝ÍÓÌ. ̇ÛÍ œ‡¯ÍÓ‚ÒÍËÈ ¬Î‡‰ËÏË —ÂÏÂÌӂ˘, ÔÓÙÂÒÒÓ, ‰- ˝ÍÓÌ. ̇ÛÍ —ÍÓ·‡‡ ¬ˇ˜ÂÒ·‚ ¬Î‡‰ËÏËӂ˘, ‰ËÂÍÚÓ —‚ÂÓ-«‡Ô‡‰ÌÓ„Ó ÚÂËÚÓˇθÌÓ„Ó ËÌÒÚËÚÛÚ‡ ÔÓÙÂÒÒËÓ̇θÌ˚ı ·Ûı„‡ÎÚÂÓ‚, ÔÓÙÂÒÒÓ, ‰- ˝ÍÓÌ. ̇ÛÍ –‰‡ÍˆËÓÌ̇ˇ ÍÓÎ΄ˡ: √ÛÒ¸ÍÓ‚ —Â„ÂÈ ¬ËÍÚÓӂ˘, „·‚Ì˚È ‰‡ÍÚÓ, Ô‰Ò‰‡ÚÂθ ‰ÍÓÎ΄ËË, ͇̉. ˝ÍÓÌ. ̇ÛÍ ¿‚‡¯ÍÓ‚ À‚ flÍӂ΂˘, ÔÓÙÂÒÒÓ ¬«‘›», ‰- ˝ÍÓÌ. ̇ÛÍ √ÛÚˆ‡ÈÚ ≈‚„ÂÌËÈ ÃËıÂθ‚˘, ‚Â‰Û˘ËÈ Ì‡Û˜Ì˚È ÒÓÚÛ‰ÌËÍ Õ»‘» ¿Í‡‰ÂÏËË ·˛‰ÊÂÚ‡ Л Í‡Á̇˜ÂÈÒÚ‚‡ ÃËÌÙË̇ –‘, ‰- ˝ÍÓÌ. ̇ÛÍ «‡‚‡ËıËÌ ÕËÍÓÎ‡È ÃËı‡ÈÎӂ˘, ФУЩВТТУ ˝НУМУПЛ˜ВТНУ„У Ù‡ÍÛθÚÂÚ‡ Ã√”, ‰- ˝ÍÓÌ. ̇ÛÍ À˚ÒÂÌÒÍËÈ ŒÎ„ ¬‡ÒËθ‚˘, „ÂÌÂ‡Î¸Ì˚È ‰ËÂÍÚÓ »Á‰‡ÚÂθÒÚ‚Ó ´–ÛÒÒÍËÈ ÊÛ̇Ϊ œ‡‚ÎÓ‚ ≈‚„ÂÌËÈ ¬Ò‚ÓÎӉӂ˘, Ô‰Ò‰‡ÚÂθ ÓÏËÚÂÚ‡ ФУ Í‡˜ÂÒÚ‚Û »ÌÒÚËÚÛÚ‡ ÔÓÙÂÒÒËÓ̇θÌ˚ı ‡Û‰ËÚÓÓ‚ —ÏËÌÓ‚ ≈‚„ÂÌËÈ ≈‚„Â̸‚˘, Ф‡О‡ПВМЪТНЛИ НУВТФУМ‰ВМЪ —‡ÍËÒˇÌˆ ¿ÚÓÒ √ÂÓ„Ë‚˘, Á‡ÏÂÒÚËÚÂθ „ÂÌÂ‡Î¸ÌÓ„Ó ‰ËÂÍÚÓ‡ —‚ÂÓ-«‡Ô‡‰ÌÓÈ ÌÂÙÚˇÌÓÈ „ÛÔÔ˚, ͇̉. ˝ÍÓÌ. ̇ÛÍ flηÛ΄‡ÌÓ‚ ¿ÎÂÍ҇̉ ¿ÎË·Ë‚˘, ÔÓÙÂÒÒÓ √ÓÒÛ‰‡ÒÚ‚ÂÌÌÓ„Ó ÛÌË‚ÂÒËÚÂÚ‡ с ¬˚Ò¯ÂÈ ¯ÍÓÎ˚ ˝ÍÓÌÓÏËÍË, ‰- ˛ˉ. ̇ÛÍ ♦ ♦ ♦ –‰‡ÍˆËˇ ÓÒÚ‡‚ΡÂÚ Á‡ ÒÓ·ÓÈ Ô‡‚Ó ÏÂÌˇÚ¸ Á‡„ÓÎÓ‚ÍË, ÒÓÍ‡˘‡Ú¸ ÚÂÍÒÚ˚ ÒÚ‡ÚÂÈ Л ‚ÌÓÒËÚ¸ ÌÂÓ·ıÓ‰ËÏÛ˛ ТЪЛОЛТЪЛ˜ВТНЫ˛ Ф‡‚НЫ ·ÂÁ Òӄ·ÒÓ‚‡Ìˡ Т ‡‚ÚÓ‡ÏË. ГМВМЛВ ‰‡ÍˆËË ÊÛ̇· МВ ‚Ò„‰‡ ÒÓ‚Ô‡‰‡ÂÚ Т ÚÓ˜ÍÓÈ ÁÂÌˡ ‡‚ÚÓÓ‚. ŒÚ‚ÂÚÒÚ‚ÂÌÌÓÒÚ¸ Á‡ ‰ÓÒÚÓ‚ÂÌÓÒÚ¸ Ù‡ÍÚÓ‚ МВТЫЪ ‡‚ÚÓ˚ ÔÛ·ÎËÍÛÂÏ˚ı χÚÂˇÎÓ‚. “·ӂ‡Ìˡ Н ÓÙÓÏÎÂÌ˲ χÚÂˇÎÓ‚ Л ÛÒÎӂˡ ÔÛ·ÎË͇ˆËÈ 1. —Ú‡Ú¸Ë, ÔËÒ·ÌÌ˚ ‚ ÊÛ̇Î, ‰ÓÎÊÌ˚: с ËÏÂÚ¸ ̇ ÛÒÒÍÓÏ Л ‡Ì„ÎËÈÒÍÓÏ ˇÁ˚͇ı: ̇Á‚‡ÌË ÒÚ‡Ú¸Ë, ‡ÌÌÓÚ‡ˆË˛ (4ñ6 ÒÚÓÍ), Íβ˜Â‚˚ ÒÎÓ‚‡, ÓÔ‰ÂΡ˛˘Ë ÚÂχÚËÍÛ ÒÚ‡Ú¸Ë, ËÌÙÓχˆË˛ Ó· ‡‚ÚÓ‡ı; с ËÏÂÚ¸ ÔËÒÚ‡ÚÂÈÌ˚ ·Ë·ÎËÓ„‡Ù˘ÂÒÍË ÒÔËÒÍË, ÓÙÓÏÎÂÌÌ˚ ‚ 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˛˘Ë ‰‡ÌÌ˚Â: ̇Á‚‡ÌË ‚ÛÁ‡, „Ó‰ Â„Ó ÓÍÓ̘‡Ìˡ, ‚ÂÏˇ Á‡˘ËÚ˚ ‰ËÒÒÂÚ‡ˆËÈ, Û˜ÂÌÛ˛ ÒÚÂÔÂ̸ Л Á‚‡ÌËÂ, ӷ·ÒÚ¸, ‚ ÍÓÚÓÓÈ ‡·ÓÚ‡ÂÚ ‡‚ÚÓ, ‰ÓÎÊÌÓÒÚ¸, ПВТЪУ ‡·ÓÚ˚, ÍÓÌÚ‡ÍÚÌÛ˛ ËÌÙÓχˆË˛ ‰Îˇ »ÌÚÂÌÂÚ‡, ÍÓ΢ÂÒÚ‚Ó Ì‡Û˜Ì˚ı ÚÛ‰Ó‚, ÓÒÌÓ‚Ì˚ ÏÓÌÓ„‡ÙËË Л Û˜Â·ÌËÍË, ̇„‡‰˚, „ÓÒÛ‰‡ÒÚ‚ÂÌÌ˚ ÔÂÏËË, ‰Û„Ë ‚‡ÊÌ˚Â, ФУ ÏÌÂÌ˲ ‡‚ÚÓ‡, ҂‰ÂÌˡ; с ·˚Ú¸ Ú˘‡ÚÂθÌÓ ÓÚ‰‡ÍÚËÓ‚‡Ì˚ Л Ê·ÚÂθÌÓ ÒÓÔÓ‚Óʉ‡Ú¸Òˇ ˆÂÌÁËÂÈ (‰Îˇ ‰ËÒÒÂÚ‡ˆËÓÌÌ˚ı ÒÚ‡ÚÂÈ ˝ÚÓ Ú·ӂ‡ÌË ӷˇÁ‡ÚÂθÌÓ). 2. — ‡ÒÔË‡ÌÚÓ‚ Ô·ڇ Á‡ ÔÛ·ÎË͇ˆË˛ ÛÍÓÔËÒÂÈ МВ ‚ÁËχÂÚÒˇ. 3. ƒÎˇ ÍÓÌÚ‡ÍÚÓ‚ Т ‰‡ÍˆËÂÈ Û͇Á‡Ú¸ ÔÓ˜ÚÓ‚˚È ‡‰ÂÒ, ÌÓÏÂ‡ ÚÂÎÂÙÓÌÓ‚, Ù‡ÍÒ‡, ˝ÎÂÍÚÓÌÌÛ˛ ÔÓ˜ÚÛ. ÕÂÒӷβ‰ÂÌË Û͇Á‡ÌÌ˚ı Ú·ӂ‡ÌËÈ ПУКВЪ ˇ‚ËÚ¸Òˇ ÓÒÌÓ‚‡ÌËÂÏ ‰Îˇ ÓÚ͇Á‡ ‚ ÔÛ·ÎË͇ˆËË ЛОЛ Û‚Â΢ËÚ¸ ÒÓÍ ÔÓ‰„ÓÚÓ‚ÍË Ï‡ÚÂˇ· Н Ô˜‡ÚË. –‰‡ÍˆËˇ P.S. ¡ÓΠÔÓ‰Ó·Ì˚ Ú·ӂ‡Ìˡ ÒÏÓÚËÚ ̇ Ò‡ÈÚ ËÁ‰‡ÚÂθÒÚ‚‡: http://russmag.ru

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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

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