ICBC goes to Hefei Training Center
The relevant taxes in the formula do not include VAT. VAT is calculated separately. Fixed assets depends on what they are. Real estate is not called value-added tax. We should see clearly what the topic is. Sometimes in order to simplify the examination, fixed assets do not calculate VAT. The key is how to do it
related taxes and fees refer to the freight, transfer fee and related in price tax paid by the receiving party in order to exchange the assets. For example, if you trade your own patent for the other party's goods, the value of the goods you trade in will be determined by your own patent. If you also pay the freight for transporting the goods from the other party to us, then the relevant taxes and fees will be added. In the examination, this related tax is seldom involved
extended data:
non monetary asset exchange generally does not involve monetary assets, or only involves a small amount of monetary assets, that is, premium. According to the exchange standards of non monetary assets, the exchange involving a small amount of monetary assets is regarded as non monetary assets exchange. Generally, the reference proportion is whether the proportion of premium to the total amount of assets exchange is less than 25%
In other words, if the proportion of paid monetary assets in the fair value of the assets received (or the sum of the fair value of the assets received and the monetary assets paid) is less than 25%, it is regarded as non monetary assets exchange Ifis higher than 25% (including 25%), it shall be regarded as the exchange of monetary assets, and the provisions of accounting standards for Business Enterprises No. 14 - income and other relevant standards shall apply
first, the applicant must have a training site with a lease term of more than three years. Secondly, we must have the necessary teaching equipment, office supplies, living facilities and so on. Then the applicants apply to the local ecation department to submit the application report, waiting for the acceptance approval
the cost of registering a training course with ecational qualification should be determined according to the teaching staff and office environment. The specific funds can not be determined. The specific need depends on the decision of the local authorities< 1. Apply to the competent department (the Private Ecation Management Office of the local Municipal Ecation Bureau or the school management section of social forces)
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3. Setting up private schools
4. Examination and approval< 2. Application materials:
(1) the following materials should be submitted for application:
1. Application report
2. The name and address of the sponsor or its name and address
3. Source of assets, amount of funds and valid supporting documents, with property rights specified
4. The donation agreement should be submitted for the donation of the school property, including the name of the donor, the amount of the donated assets, the purpose and management methods, and the relevant effective supporting documents< (2) to apply for formal establishment, the following materials should be submitted:
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2. Preparation report
3. The constitution of the University, the list of members of the first Council, board of directors or other decision-making bodies of the University
4. Valid documents of the assets of the school
5. Qualification documents of principals, teachers and accountants< 3. Commitment time limit:
3 months (unified in February and September every year)
4. Charging standard:
cost< 5. Policy basis:
Law of the people's Republic of China on the promotion of civil run ecation.
Since the birth of management science, consulting and training have been accompanied. In a certain sense, it is the need of consulting and training in business practice that gives birth to management. Taylor, the founder of scientific management, is a consultant trainer; Fayol, the builder of management system, devoted his blood to training after his retirement. If we understand Taylor's "crying out for losing money" and Fayol's grand idea and practice of "management ecation" in the birth period of management, we can easily see the "intimate relationship" between training and learning in the birth period of this discipline
However, it is hard to avoid biting the tongue or banging the teeth at the same time. No matter in the West or in China, there has always been a problem in management, that is, how to connect academic and practice? In the process of development and evolution of management science, scholars, consulting and training workers and enterprise practitioners are constantly in friction. Generally speaking, this kind of friction is not only hard, but also strong; It will promote the progress of the discipline, and increase the gap between the academic and practice. In today's China, this kind of friction has caused serious problems. In a certain sense, the distance between the management research in China and the actual needs is growing; In China's management training, there are more and more "Overpass skills" and "quack doctors". Analysis of the context is not only concive to the in-depth development of management in China, but also concive to the transformation and change of enterprises. E-business meets your needs