Chikhazikitso cha msonkho

Chikhazikitso cha msonkho (2012) ntchito yatsopano KND-1151006 mtundu chifukwa cha kukondweretsa Order ya Federal Tax Service la Russia № MMV-7-3 / 174 (2012, March 22). Mawonekedwe yapita unakhazikitsidwa mu 2010, wataya mphamvu zake.

n'kulengeza Kodi a msonkho

Izi chikalata malipoti yomwe gulu zimaonetsera ndondomeko yaufulu kuwerengetsa phindu udachita pa processing, kusanthula ndi kaphatikizidwe zikalata azachuma pogwiritsa ntchito akaundula ndi nkhani mapulani, mau okhudza kuwerengera ndalama, komanso kuchuluka kwa msonkho chofunika kuti linaperekedwa kwa bajeti. Yolondola mfundo zonse ndalama anapereka m'chikalata cha zikutsimikiziridwa ndi siginecha ndi chisindikizo cha bungwe.

Wonse chifukwa ndalama akamagwira mwachidule deta onse nkhani kupanga kusonyeza phindu kapena imfa ya kampani. Ntchito yapadera chidwi gululi anakhazikitsa mfundo za msonkho, ndi masamu msonkho kupeza ndalama.

The msonkho kubwerera msonkho phindu la mabungwe chofunika kuti anagonjera ofesi msonkho oyang'anira tauni pa malo kulembetsa mu mwezi wamawa kuti kumpanda woyamba, wachiwiri ndi wachitatu chaka. Mawu amenewa adzasala pamaso pa 29 la mwezi zotsatirazi kotala zimene msonkho kuchita masamu ndipo analipira. Komanso muyenera kubwereka chifukwa cha 2012 lonse pasanafike 31 March chaka chotsatira.

Old ndi mitundu yatsopano

Koma m'malo a mitundu kulengeza pochitika mawu ndi yolondola? Chikhazikitso cha msonkho pa zachikale phindu mu chaka panopa chomveka kwa miyezi isanu ndi umodzi woyamba. Choncho, malipoti chida cha a msonkho kwa kotala woyamba ndi miyezi isanu ndi umodzi sindidzamtaya mtundu wakale. Koma patatha miyezi isanu ndi umodzi Declaration angathe kumwedwa kale pamaso July 30. Chifukwa chiyani? Kuyambira June 24, analowa mphamvu zoti wa Order Federal utumiki msonkho.

Choncho, kunena msonkho kwa nthawi naini mwezi wa akuluakulu a msonkho ndi kale pa mitundu yatsopano. Amakhoma misonkho amene kuwerengetsa pamwezi malipiro pasadakhale za phindu lenileni ayenera kuyamba malipoti pa akamagwiritsa watsopano m'mbuyomo miyezi isanu ndi nthawi ya chaka panopa. Lipoti lapachaka la adziwe ndi kupereka msonkho ndalama ayenera lembani ndi njira yatsopano naye.

Kusintha m'chikalata cha

chikalata ichi anali kukonzedwa malinga ndi kusinthidwa ndi zowonjezera, mu mutu wa 25 wa Tax Code, akufotokoza zokhudza msonkho ndalama za mabungwe. Kotero, lasinthidwa:

1. Mapepala 02, alumikiza 1 № (anawonjezera pa mzere 107), wodzala mu mawerengedwe a msonkho zochokera mitengo msika kudzera njira phindu kugawa.
2. Mapepala 02, alumikiza № 3 (mizere kupatulapo 090, 080, 070).
3. Pepala 02, ntchito № 4 (kufufutidwa mizere imfa analandira mpaka chaka cha 2002).
4. Mapepala 02, alumikiza № 6 (anawonjezera).
5. Mapepala 02, alumikiza № 6a (anawonjezera).

ntchito yatsopano ndi mabungwe mwa gulu Consolidated wa amakhoma misonkho. Zakumapeto 6 ladzala mu mawerengedwe a ankayendetsa malipiro pasadakhale, komanso mtengo msonkho wa chipani cha kuphatikiza gulu lonse. Iye limalipirira ndalama bajeti kuvomerezedwa kuti gulu lonse. Mu ntchito 6a wabweretsedwa chifukwa munthu aliyense bungwe mu gulu wokhoma. Chilengezo ayenera kukhala ofunsira 6a ngati pali zigawo mu yomwe mabungwe omwe ali maphwando ndi magulu kuphatikiza kapena subdivisions awo.

Monga mukuonera, ndi chilengedwe cha CTG, sipangakhalenso amaphatikiza makampani nkhaniyi, panali kufunika kwa kusintha mu Tax Code, umene unali chifukwa kukondweretsa latsopano kulengeza mawonekedwe. mtundu amadziwikanso analembedwa mu mawonekedwe a pakompyuta, mwa kulankhula kwina iwo anadzazidwa mu gawo lachiwiri (Baibulo 5.04).

Alumikiza № 2 kulengeza latsopano kwa chaka 2012 angaonetse kuchuluka kwa ndalama pa malipiro a ogwira ntchito peresenti kubweza. Ndipo nawonso alandira bwino ntchito mofulumira depreciation kwa mphamvu imayenera mbewu ndi zipangizo, mu ntchito yomweyo, ndipo ndalama izi zikugwirizananso.