Bookkeeping in LLC pokhapokha

Khalidwe la kampani (accounting) ndi ntchito yovuta. Amafuna kudziwa ndi luso linalake. Ntchito yosankha boma lapadera la msonkho imakhala yosavuta. Komabe, m'pofunika kudziwa zambiri ndi ndondomeko za kukonzekera koyenera komanso zolembera nthawi yake. Tiyeni tikambirane momwe kuwerengera kumachitika ku LLC. Nkhaniyi idzakambilaninso za zofunikira zolemba, nthawi yolengeza, udindo wa mabungwe azachuma chifukwa choswa malamulo.

Zomwe zimafunikira

Kuwerengera mu LLC ku USN kumayambira ndi zotsatirazi:

1. Zovomerezeka za ndondomeko ya ndalama za kampaniyo.
2. Kupititsa patsogolo ndi kuvomereza mitundu ya zolembera.
3. Tsatanetsatane wa miyeso ya akaunti yowonjezera, ngati kampaniyo sichibwezeretsa deta pazinthu monga:

• Malemba ovomerezeka ("Capital Charter", tsamba 80);
• Ndondomeko za mabanki, zikalata za ndalama, malipoti oyambirira ("Cashier" akaunti 50, "Account settlement", p. 51, p. 71);
• Kuyanjanitsa kumachita ndi ngongole / ngongole (nkhani 60 ndi 62);
• Zosungiramo zolembera za ndalama zogulitsidwa, m'nyumba yosungiramo katundu ("Finished goods" item 43, "Goods" item 41, "Materials" item 10);
• Kuyanjanitsa kumagwirizana ndi ndalama zachuma ndi IFNS;
• Malipiro;
• Makhadi a mawonekedwe HMA-1, OS-6a (OS-6).

Kufotokozedwa

Kuwerengera ku OOO, kugwiritsira ntchito dongosolo losavuta, ndilololedwa kuyambira 2013. Komabe, musanayambe kukonza ndondomeko zachuma, nkofunika kukhazikitsa ndi kuvomereza ndondomeko ya ndalama za kampaniyo. Zolembazo zimakhazikitsa njira ndi njira zowerengera, mawonekedwe a zolemba zoyambirira zomwe zigwiritsidwe ntchito. Ndondomeko ya zachuma iyenera kusonyeza ntchito za chaka chotsatira. Pokhapokha mutatha kukonzekera ndi kuvomereza kungayambitse zoyendetsa molongosoka ku LLC.

Njira Yodziwika

Kuchokera kwa ndalama mu dipatimenti yowonetsera ndalama kumaphatikizapo kukonzekera pepala lokhazikika ndi lipoti la kuwonongeka ndi phindu. Panthawi imodzimodziyo, palibe chifukwa chowerengera ndalama zowonjezera, chifukwa malonda onse ndi ofunika malinga ndi zizindikiro zomwe zinkagwira ntchito patsiku lakuphedwa kwawo. Kulemba buku la makampani ndizofunikira kuti mudziwe zambiri zokhudza ndalama za makampani, kayendedwe ka ndalama, zotsatira za ntchito zachuma. Zolembazo zatsimikiziridwa zimaperekedwa kwa ogwira ntchito ogwira ntchito, ndikuperekanso kwa akuluakulu oyang'anira. Udindo wa kayendetsedwe ka dipatimenti ya kayendetsedwe ka bungwe imayendetsedwa ndi mutu wake. Ngati wotsogolera alibe luso lodziwa kapena kudziŵa pankhaniyi, ali ndi ufulu wopereka mauthenga kwa makampani apadera. Komanso mu boma palinso wogwira ntchito, amene ntchito zake ziphatikizapo kupanga mapepala. Mabwana ena omwe ali ndi chidziwitso chokwanira amadzikonda kuti aziyendetsa ndalama zawo.

Zida za dongosolo losavuta

USN imapereka kuti kampaniyo ili ndi malire pa chiwerengero cha antchito. Chiwerengero cha ntchito sayenera kukhala oposa zana. Izi ndizo chifukwa chakuti boma losavuta limaperekedwa kwa oimira magulu ang'onoang'ono. Kukhala pa USN LLC kulipira imodzi mwa misonkho iwiri yokhazikika. Taganizirani izi.

6% kapena 15%

Malamulo amapereka mitundu iwiri ya msonkho. Yoyamba ndi malipiro ochokera ku ndalama. Ndi 6%, yachiwiri - kuchokera phindu kuposa ndalama (15%). Mtundu woyamba ndi woyenera kwa makampani amenewo omwe makamaka akugwira nawo ntchito yobwereka, ndalama, malamulo, ntchito yokonzanso. Zochita zotero sizifuna ndalama zoyambirira kapena ndalama zofunikira. Mtengo mu 15% amagwiritsidwa ntchito nthawi zambiri ndi makampani ogwira ntchito yomanga, kutali kapena ntchito zina. Chosavuta chachitsulo chachiwiri ndi chakuti msonkho waperekedwa, ngakhale ndalamazo zikuposa ndalama.

Malipiro ena

Kuwonjezera pa msonkho wapamwamba, LLC ikulipira:

• NDFL kuchokera ku malipiro a antchito ndi malipiro.
• Inshuwalansi.
• Misonkho ya katundu.

Ponena za kumapeto kwake, zimalipiranso komanso kugwiritsa ntchito njira ya msonkho yosavuta. Chofunika ichi chakhalapo kuyambira 2015. Poyamba, msonkho umenewu unathetsedwa, koma kenako unayambanso.

Makampaniwa sangathe kulipira:

• Misonkho yamagulu.
• VAT.
• Mtengo wa msonkho ndi ena ambiri.

Kuchokera pazomwe zili pamwambazi, zikhoza kutheka kuti kusiyana kwakukulu pakati pa dongosolo losavuta ndi lachizoloŵezi ndilo kuchepetsa kwakukulu kwa msonkho umene umagulidwa ndipo, motero, malo okhalapo. Kuwerengera mu LLC, kotero, kumatenga nthawi yochepa.

Nthawi Yofunika Kwambiri

Ngati ndi kotheka, kampani ikhoza kusintha chinthu cha msonkho. Komabe, m'pofunika kusunga nthawi yakhazikika. Kusintha kwa chinthu cha msonkho kungapangidwe kokha pakatha mapeto a nthawi yobwereza. Mpaka chaka cha 31.12 cha chaka chomwechi ndikofunikira kufikitsa ntchito (ndizotheka mawonekedwe osasinthika) ku kuyang'anitsitsa msonkho pa adiresi yolembetsa kampani.

Ndani angagwiritse ntchito zosavutazo?

Kugwiritsa ntchito USN yololedwa LLC, yomwe:

1. Iwo alibe maofesi awo kapena nthambi zawo.
2. Musagwirizane ndi inshuwalansi (NPS kuphatikizapo), kubanki, njuga, si pawnshop.
3. Osakhala a mabungwe okonza bajeti kapena akunja.
4. Iwo sali nawo nawo msika wamalonda kapena ndalama zachuma.
5. Chiwerengero cha bukhu la zinthu zosaoneka ndi zosasintha sizoposa 1 million ruble.
6. Ndalama kwa miyezi 9 yapitayo. - zosakwana 45, patsiku - rubles zosakwana 60 miliyoni.

Kodi mungapereke chiyani ku Federal Tax Service?

Kudzaza zolembazo kuli ndi mavuto omwe amachitika malinga ndi ndondomekoyi. Mwachitsanzo, kasamalidwe ka kafukufuku wa kunyumba samasowa kutsata zofunikira za malamulo ndipo, chofunikira, kuwonetsera nthawi zonse kuti athetse mautumiki. Woyang'anira kapena wogwira ntchito wodalirika ayenera kudziwa zomwe ayenera kupereka. Zikuphatikizapo:

• Kulengeza pa chithandizo chosavuta.
• Fomu yamalonda (f. # 1).
• Lembani za kutayika ndi phindu (nambala 2).
• Zolemba pa chiwerengero cha antchito.

Kutsatsa kwa akaunti

Nkhaniyi imatumizidwa chaka ndi chaka. Zolemba za pamtundu uliwonse zimagwiritsidwa ntchito kwa ogwiritsa ntchito kunja kapena mkati. Sikoyenera kuzipereka kwa akuluakulu oyang'anira. Mawu omwe ali pamwambawa ayenera kutumizidwa pa March 31 pa nthawi yotsatira. Zosiyana ndi zolembedwa za chiwerengero cha antchito. Lipotili limaperekedwa pamaso pa January 20 pa nthawi yotsatira.

Lembani kukonzekera

Azimayi omwe amagwira ntchito yosungirako mabuku ku LLC, ayenera kudziŵa kuti ngati palibe ntchito yogulitsa malonda, oyambitsa mgwirizano sakuyenera kulipira ndalama ku PF kapena msonkho. Malingana ndi malamulo omwe alipo, ndalama zowonjezera ndalama kapena zoperewera zawo ndizomwe zimasonyezedwa mupotilo. Zolembazo zikuwonetsa:

• Zomwe zimagwiritsidwa ntchito ndi ndalama.
• Kutaya / ndalama kuchokera ku malonda.
• Zosagulitsa zamalonda / zopeza (ngongole, ngongole).

Kuwonjezera apo, malipotiwa amasonyeza ndalama zogulitsa, kayendetsedwe ka ndalama ndi malonda a zamalonda, msonkho wa msonkho wolipira, komanso phindu lopindulitsa. Ndalama zimayesedwa ndi njira zowonjezereka kuchokera panthawi imene wothandizana nawo akukwaniritsa maudindo ake.

Udindo

Otsogolera omwe amayendetsa polojekiti ku LLC, ayenera kuonetsetsa kuti ngongole za kampaniyo zimakwaniritsa likulu lake. Ngati zolemba zachuma sizikonzedwe molondola, nthawi ya kugonjera ku matupi olamulira amavomerezedwa. Ngati kampani shirks ikudziwitsa, imapereka chinyengo chachinyengo kapena chonyenga zokhudza ndalama, ikuwononga zikalata mwadala, bwanayo akuyang'aniridwa ndi udindo. Chilango cha chilango chimaperekedwa kwa ngongole za msonkho ngati ndalama zoposa 1 million rubles. Pa nthawi yomweyi, kubwezeredwa kwa maudindo a bajeti sikutanthauza kuti kukana kuyamba ntchito pansi pa Code Criminal. Ngati msonkho ukuwerengedwa molakwika, bwanayo akuyang'anizana ndi chilango cha 20 peresenti ya ndalama zomwe sanalandirepo.

Zizindikiro za kupereka zolemba

Mutu wa malonda amapereka kwa Social Insurance Fund:

• Mawu osonyeza ndalama.
• Lipotilo, lomwe limatsimikizira mtundu wa ntchito za kampaniyo.

Kumapeto kwa chaka chachuma, kuchuluka kwa zopereka zapenshoni ndi msonkho wa nthaka zikuchitika. Mu PF mukufunikira kudutsa:

• Zolembedwa za ndalama za antchito.
• Chilengezo pa nthaka, msonkho wonyamula katundu.

Ngakhale ngati malonda alibe antchito olemba ntchito, ndipo ntchito zachuma sizikuchitika, nkofunikira kupereka ndalamazo. Pankhaniyi, zidzakhala zero.

Kusintha

Kuchokera mu 2016, zigawo zikhoza kukhazikitsa mtengo wapadera wa misonkho. Makonzedwewa akugwira ntchito ku LLCs akugwira ntchito pa USN. Mpaka wokhazikika ukhoza kugwiritsidwa ntchito pazinthu zina za ntchito, komanso pa malipiro enieni. Kusinthaku kukugwiritsanso ntchito phindu lochepa la msonkho. Tsopano padzakhala 3%, mmalo mwa 5%, monga momwe zinaliri chaka chatha. Mungagwiritse ntchito mlingo umenewu pokhapokha kusiyana pakati pa ndalama ndi ndalama zomwe zilipo ndi zaka zisanu kuchokera mu 2017. Lipoti loti lichitike kuchokera mu 2016 likugwiritsidwa ntchito pakompyuta. Udindo waukulu wotsutsa. Kotero, ngati pali zolakwika mu zolembazo, zabwino zowonjezeredwa ku 5-10 zikwi za ruble. Pankhani ya kuphwanya koyamba, mpaka mabomba 10-20,000. - mobwerezabwereza. Kuonjezerapo , wogulitsa akaunti angachotsedwe ku ofesi kwa zaka zingapo. Njira zazikulu kuyambira 2016 ndi katundu wokhala ndi ruble 100,000. (Wophatikizapo).

Kusintha kupita ku dongosolo losavuta

Kawirikawiri, ndondomekoyi sizitsatizana ndi mavuto aliwonse. Komabe, kusunga dongosolo lonse ndilofunika ndikuganizira nambala yambiri. Mukhoza kupita ku USN mwa kutumiza ntchito:

• Kutangotha kumene kulembetsa kampani (mkati mwa masiku asanu).
• Nthawi iliyonse ndi kuyamba kugwiritsa ntchito USN kuchokera chaka chamawa.

M'kugwiritsira ntchito ndikofunika kuwonetsa:

• Kuchuluka kwa ndalama kwa miyezi 9 yapitayi.
• Chiwerengero cha antchito.
• Mtengo wa NMA.
• Zosasintha.
• Cholinga cha msonkho.

Chifukwa chakuti malamulo sakukhazikitsa zofunika zina, pempholi limatumizidwa kamodzi. Mukasamukira kumalo atsopano kapena nthawi yatsopano yobwera, simukufunikira kubwezeretsanso chikalatacho.

Zomwe zimayambira kusintha

Kusintha kwa USN kumaloledwa ngati:

• Kuchuluka kwa ndalama kwa miyezi 9 yapitayi. (Kupita motsatira) sizoposa 45 million ruble.
• Chiwerengero cha antchito sichiposa 100.
• NMA ndi OS - sichiposa ma ruble 100 miliyoni.
• Kugwira ntchito kwa makampani akunja sikuposa 25%.

Lamulo limapereka zifukwa zothetsera kugwiritsa ntchito boma losavuta. Zikuphatikizapo:

1. Chisankho chodzipereka cha kayendetsedwe ka kampani kuti apange kusintha kwa OSHO.
2. Kampaniyo yasiya kutsatira zikhalidwe zomwe ntchito yowonjezera yapadera imavomerezedwa.

Ngati palibe ogwira ntchito pamsonkhanowo, kumapeto kwa chaka chidziwitso pa kachitidwe ka msonkho kamagwiritsidwa ntchito ku msonkho pamaso pa April 30.