Diploma in Economics on "Establishment and operation of leasing companies"

Contents
Введение......................................................................................................................................... 3
Assessment and analysis of external среды................................................................................................ 4
1. Legal аспект................................................................................................................. 4
1.1 Legal regulation of leasing in Russia ............................................ ............................ 4
1.1.1 Ottawa Convention of 1988 on the lease ......................................... ......................... 4
1.1.2 The Civil Code on leasing ........................................... ........................................ 5
1.1.3 Provisional Regulations on leasing ........................................... ...................................... 7
1.1.4 Лизингодатель............................................................................................................ 8
1.1.5 The draft federal law ............................................ ...................................... 9
Oh лизинге....................................................................................................................... 9
On the rental and leasing activities ............................................. .......................... 9
1.1.6 Unresolved вопросы............................................................................................... 10
1.2 International Lease Russia ............................................. ........................................ 11
1.2.1 The creation and functioning of an international leasing company ....................... 14
1.2.2 Licensing International leasing activities ...................................... 15
2. Tax аспект............................................................................................................ 17
2.1 Tax on income (прибыль)................................................................................................ 17
2.2 Value-added стоимость................................................................................... 20
2.3 Customs duties and пошлины........................................................................................ 23
2.4 Tax on acquisition автотранспорта........................................................................... 24
2.5 Tax имущество........................................................................................................ 24
2.6 The tax on road users ............................................ .................... 24
2.7 Tax on housing maintenance and socio-cultural sector .......... 24
2.8 Tax льготы........................................................................................................... 24
3. Financial аспект......................................................................................................... 26
3.1 Sources of finance leasing transactions ............................................. ................... 26
3.2 Provision гарантий..................................................................................................... 26
4. International аспект.................................................................................................. 30
5. Factors конкуренции..................................................................................................... 31
The study of strategic альтернатив................................................................................ 38
The implementation of the strategic plan ............................................... ......................................... 43
1. The development strategy of the leasing company additional functions .............. 43
1.1 Analysis and selection of promising equipment for small businesses .......................