By virtue of abstract of bill of exchange obligation, a profit on the bill of exchange carries character and, as a result, is not the object of taxation on VAT. In obedience to п. of a 1 item a 4 Law of Russian FEDERATION "On a tax value-added" the "date of feasance of turn is consider the day of receipt of facilities for commodities (works, services) on accounts in establishments of banks, including the receipt of money facilities on the bill of exchange, and at calculations by cashs is a day of receipt of profit yield in a cashdesk". An of principle question is a choice of registration policy in regard to the moment of realization of products for the aims of taxation (on payment or on shipping). There will be a date of acquisition of bill of exchange to be the moment of payment for the aims of taxation at a registration policy on payment? During qualification of facts of acquisition of bill of exchange in debt liquidation for the sold commodities for the aims of taxation it is needed to come from their civil legal maintenance. However, an answer for this question in relation to VAT is given in п.31 instruction №39 from 11.10.95 "About the order of calculation and payment of tax value-added", where Some questions of record-keeping of bills of exchange are expounded in Letter of Ministry of Finance Russian FEDERATION №142 from Octobers, 31 1994.

Regardless of what methods are used by an enterprise for restructuring of the debt, negotiations with creditors will not be successful until creditors do not realize that to go on some concessions in relation to a debtor in exchange on new agreements - it and in their interests.

By a basic mean, in-use for persuasion of creditors there is Analysis of payments to the creditors in the case of liquidation of company, presented. A table allows to distribute all creditors on categories and place them in an order in which payments are carried out in the case of liquidation. The lump sums of debt the proper categories of creditors are brought in in a column "Sum of debt". For filling of column of "Payment after liquidation" you must expect the liquidating value of enterprise, I.e. to take into account a book not value, but real market value, it can get which during realization of assets, and distribute this sum with pointing a remaining cost in a nearby column. After it rotin in a table, whatever sums will be liquidated and what percent of debt will be paid on every category of creditors.

An enterprise must carry to all creditors, that will happen in the case of liquidation of company, who has prerogative rights on the receipt of facilities, who and how many will get at such end. Further, guidance of enterprise must explain to the creditors, that a decision about liquidation of company is reality which will happen in case that creditors will not go on concessions. It is then possible to offer the different variants of permission the folded situation (See is Methods of restructuring of debt). It is necessary to explain that if most creditors will go to meet to the enterprise, then then an enterprise will be able to continue the activity, and creditors, at least, will get greater part of the requirements.