Paul Arnold

Implied Implied tax system tax system tax regime is mandatory for those organizations and individual entrepreneurs who carry out activities provided for by law, in accordance with the requirements imposed by law. By law, imputed tax system does not have the right to use in their work organization and individual entrepreneurs, in which: – the average number of employees exceeds 100 people – individuals own less than 75% of the share capital (except for businesses that use labor of disabled persons). Organization and company applying imputed tax system, are exempt from: o the value added tax; o the unified social tax; o corporate income tax (for entrepreneurs – Tax income individuals); o property tax. Concerning other taxes and fees, with the tax system remains vremenennoy operating procedure for their payment. Single tax rate when using the imputed the tax system is the same for all and 15% of imputed income. However, paid a single tax based not on actual income, but from the fact that you legally established in accordance with the type activity, location, number of employees and other conditions. By law, imputed tax system does not have the right to use in their work organization and individual entrepreneurs in of which: – the average number of employees exceeds 100 people – individuals own less than 75% of the share capital (except for businesses that use labor of disabled persons). Organizations and businesses that use imputed tax system, are exempt from: o the value added tax; o the unified social tax; o corporate income tax (for individual entrepreneurs – the tax on income of individuals); o property tax. By law, imputed tax system does not have the right to use in their work organizations and individual entrepreneurs, in which: – the average number of employees exceeds 100 people – Individuals own less than 75% of the share capital (except for businesses that use labor of disabled persons). Organizations and enterprises applying imputed tax system, are exempt from: o value added tax; o the unified social tax; o corporate income tax (for individual entrepreneurs – the tax on income of individuals); o property tax.

Candidate for that position is desirable to have a soul, not only top chef's discharge, which can be obtained at the college and raised to the sixth highest for several years, and the ability to work efficiently and effectively, bringing new ideas into business. In the labor market a lot good cooks, but to find a professional who was not only a connoisseur of cuisine, but also expert in establishing and organizing the production process, it is quite problematic. Job Title Pastry Today in great demand as confectionery business is gaining momentum. We are slowly, step by step, we leave to the European level. A few years ago the profession was not considered a creative confectioner interesting: population completely satisfied trivial goodies, decorated with the national standards for margarine roses.

Today, technology in the confectionery area has undergone significant changes, and this made it possible bring in elements of the production's artistic personality masters. Now pastry profession combines skills of the artist, fashion designer, builder and sculptor. Representatives from these professions working with ready-made materials: paints, clay, brick, cloth, creating the masterpieces. A confectioner creates more and taste. It should create a product in which the external beauty in harmony with a good taste. If it works – born miracle confectionery, if not … there comes disappointment. Of course, pastry must have a fantasy to be able to find interesting combinations of flavors and, of course, have a creative potential! Each year, confectioners qualifications are involved in numerous exhibitions, contests and competitions, both international and nationwide, constantly improving their skills and gaining experience of European pastry schools.