Anapitiriza zasungidwa mu muyezo - ndi ... Zotsatira "anapitiriza zasungidwa"

Mu amasiku ano, mabizinesi onse padziko ndalama analandira pa kugulitsa katundu, ntchito kapena ntchito. Koma anthu a m'gulu akhale ndalama zawo ku ntchito ya kampani. Chifukwa chaichi pali mzere wapadera wa muyezo - anapitiriza zasungidwa.

Gayo ndi zomvetsa wa kampani

gulu lirilonse amayamba ntchito yake kupanga ndalama. Mamembala a anthu akuyenera kukhala ndalama zina zapadera, kaya ntchito kumalo a ntchito kapena ayi. Anapitiriza zasungidwa mu muyezo - ndi ndalama zotsala za kampaniyo pambuyo malipiro a mangawa onse ogulitsa ndi antchito a kampani.

Komabe, gulu malonda angachire zomvetsa, amenenso ali mamembala a anthu. The Tax Code limakupatsani kuonjezera ukonde katundu wa kampani mwa ma sheya hoda (ophunzira), komanso oyenera alipire wa anasonkhanitsa kuchepekedwa. Thandizo ma sheya hoda (ophunzira) n'kofunika panyengo kwambiri pamene ogwira ntchito amapanga imfa, chifukwa likuoneka bankirapuse ndi liquidation wa kampani. Choncho, eni imfa ❖ kuyanika kuoneka nkhani zambiri za ayambe chuma khoka la kumalo a ntchito.

Kusamala Mapepala: anapitiriza zasungidwa mu chilungamo gulu

Pofuna kulongosola mbali akunena kwa zokhudza mlandu, nthawi ndondomeko kulamulira nkhani zachuma kuntchito. Mogwirizana ndi ndime 66 PBU anapitiriza zasungidwa mu pepala bwino -. Lake lomwe likulu la kampaniyo. Si popangidwa ndi zopereka kwa ophunzira, ndi kudzera mwa ogwira ntchito, kukhala bwino kukhala chinthu cha kukula kwa gulu ndi eni ake. M'mawu ena, anapitiriza zasungidwa - gwero la likulu chilungamo si kunja ndi chiyambi mkati.

The phindu chifukwa akhoza ntchito pa kufalitsidwa kwa benefiti pakati pa zipani kapena kukhala mu kampani mu mawonekedwe a likulu zina, ndalama kapena katundu atathana ntchito zina zachitukuko ndi alipire zomvetsa.

ndi zolowa zomwe zasungidwa Kodi

Akaunti "anapitiriza phindu / imfa" chofunika kusunga zokhudza kukhalapo ndi gulu kuchuluka kwa phindu kapena imfa pa kampani pepala bwino.

Tikumbukenso kuti gwero la malipiro a msonkho, chilango msonkho ndi 99 pambuyo mapangidwe zotsatira ndalama. Anapitiriza zasungidwa mu muyezo - ndi gwero la malipiro a benefiti, malipiro kwa ndalama. Izi zimaphatikizapo kugwiritsa ntchito phindu ukonde.

Tikati kuti msonkho, benefiti kupereka la phindu ukonde, kutanthauza phindu omaliza msonkho, ndi zoona. Komabe, kuwerengera momveka bwino wogawanika mapangidwe phindu ukonde panthawi malipoti ndi ntchito zake pogwiritsa ntchito nkhani mabuku anapitiriza zasungidwa kwa zolinga mosavomerezeka la kumalo a ntchito.

Kutaya zolowa zomwe zasungidwa

Ufulu kutaya phindu ukonde wa eni kumalo a ntchito, monga momwe mfundo zogwirizana. Eni kampani ndi ufulu yocheza zolowa zomwe zasungidwa zolinga zosiyanasiyana, monga kulimbikitsa antchito, chikondi, pa ndalama za zinthu zosangalatsa, atagwira zochitika chikhalidwe ndi masewero, ndi zina zotero. N. Komabe, nthawi zambiri, phindu amuke, kapena lopeza, kapena kusintha ndi chitukuko cha malonda.

Kulola zikalata kwa kukhoma pa kameredwe phindu ndi protocol wa gulu kumalo a ntchito. Komanso, zolemba akhoza kukhala pa maziko a zinthu zosiyanasiyana za lamulo, ngati iwo anatsimikiza malangizo a phindu ukonde ndipo malamulo okhazikika amachotsera. ndalama ina yolambalalitsira chifuniro cha eni kampani (kuphatikizapo otchedwa osati kulipirira deductible zolinga msonkho) kuti madebiti pa nkhani ya phindu anapitiriza / imfa n'zosatheka.

Kufalitsa phindu pa msonkhano wapachaka wa mamembala. Ngati gulu allocates phindu ukonde kwa 2013, Kulumikizana ikuchitika mu 2014, pamene unachitikira msonkhano wa mamembala (ma sheya hoda).

Anapitiriza zasungidwa: Kusamala Mapepala ndi Kulumikizana

Choncho, zolowa zomwe zasungidwa mu muyezo - izo ndi yogwira-chabe nkhani. Iwo aumbike mwa anapitiriza (mwachibadwa - woyera, umene ndi chifukwa pambuyo msonkho) phindu kapena imfa chipenyere. Madebiti Nkhani 84 amachepetsa chilungamo likulu la kumalo a ntchito, ngongole sikelo, motero, kumawonjezera. Ufulu kutaya phindu ukonde wa eni kumalo a ntchito. A zigawo zikuluzikulu zonse za phindu la chilungamo - kwambiri zaulere kugwiritsa ntchito, kuyambira mndandanda wa malo a zolowa anthu ake. Komabe, tiyenera kukumbukira kuti sapereka malo kwaulere ogwira ntchito, yolambalalitsira chifuniro cha ma sheya hoda (ophunzira), chumacho zolinga osati zotchulidwa hayala ndi zikalata zina za kumalo a ntchito.

Mu nkhani mawunikidwe mlandu 84 osiyana boma nkhani, kuphatikizapo "benefiti accrued", kutsegula "azimayi ku malo likulu", "revaluation cha Os" ndi zina zotero. N. Komanso, rationally, kuti subaccounts osiyana udzayesedwa ndalama (imfa) kwa chaka ndi anapitiriza phindu chaka chatha. Komanso, nkhani 84 (monga osiyana bwino pepala nkhani Tchati cha Nkhani si anapereka), mukhoza kuganizira ndalama zosiyanasiyana kulengedwa kuchokera phindu ukonde pa njira imene kumalo a ntchito: a Fund Development wapadera thumba corporatisation antchito, etc ...

zolowa zomwe zasungidwa monga gwero la chitukuko mafakitale

Chidwi kwambiri n'chakuti Utumiki Finance kuti lovomereza amapereka mbali ya nkhani mawunikidwe payokha kusonyeza gawo la phindu khoka, amene kutukula wa kampani. Monga amadziwika, kupeza chuma atathana ndi chifukwa chuma (ndalama), ndi zolemba chofunika pa malangizo a gwero palibe. Izi Kulumikizana ndi kuchepa zolowa zomwe zasungidwa ndi kukula kwa chuma ukonde zopanda phindu. kampaniyo mosavuta kutsimikizira kuti chuma ndi yoikidwiratu anali kupezeka potsatira phindu osati mwa njira zina. Kupeza magwero ndalama Angagwiritsidwenso zochokera kusanthula bwino dongosolo. Mu kusanthula izi amaganiza kuti chuma anapanga makamaka chifukwa phindu khoka wachiwiri - likuvutika ngongole nthawi yaitali, wachitatu - likuvutika payables ena.

Malo abwino pa muyezo pepala phindu

Ogwira ntchito yopindulitsa kwambiri kukhalabe chilungamo mu zopeza asanachotse ndi, osati mu hayala kapena likulu zina. Phindu mwamsanga achire zomvetsa, Tikawonjezera linali likulu lake, ngati lamulo ndi kukula osachepera udzakhala wautali kuonjezera ndalama zina mwa chilungamo. The apamwamba kuchuluka kwa zolowa zomwe zasungidwa, m'pamenenso kampani chiwopsezo cha bankirapuse, ndi zambiri chidaliro cha chiyembekezo ake.

84 mphambu m'manja mwa yowerengera ndi

Pomaliza, tisaiwale kuti nkhani zolowa zomwe zasungidwa ndi kwathunthu mmanja mwa yowerengera aakulu. Inde, palibe wina kupatula anthu a m'gulu, sangathe kutaya katundu wa kampani, koma okhawo yowerengera mkulu wa bungwe zimatengera phindu, ndi mawerengedwe zolondola ndalama zina ndi kulowa awiri mu nkhani. Only yowerengera mkulu wa kampani akhoza kundiuza ophunzira afotokoze mmene kuchita pa nkhani iliyonse, kumene ndi mmene kutumiza Uwerenge zolowa zomwe zasungidwa.