Depreciation a msonkho katundu: kukhoma mu akawunti

Mapangidwe ndi ndalama za misinkhu yosiyanasiyana ndi chifukwa boma kulipiritsa ndalama Organization ndi kusokonekera ake. Tax malipiro a gulu makamaka malonda kumatengera zifukwa zambiri: .. m'madera Work, akafuna anasankhidwa pamaso pa m'munsi mawerengedwe, etc. Mwachitsanzo, mawerengedwe a msonkho katundu, Kulumikizana, wasenza mu mlandu mogwirizana ndi ndondomeko imeneyi, ayenera kusamala mosamala. Pankhani ya zolakwa kuwerengetsera kapena makalata ziletso akuluakulu zachuma kungakhale chogwirika bizinesi.

misonkho

Onse malipiro mokakamizidwa anasamutsidwa ndi anthu ndi mabungwe alamulo kwa chuma cha boma, bwino malamulo ndi malangizo zogwirizana. Tax Code n'kukulemberani zinthu kuvomerezedwa zopereka uliwonse: m'munsi mlingo, nkhani. zizindikiro zazikulu za citukuko a boma unakhazikitsidwa pa maziko a ndalama okwana analandira kwa mabungwe malonda ukugwira ntchito pa madera ake. The revenues apamwamba mu ndondomeko anabwera kuchokera levying za misonkho zinayi zikuluzikulu:

- Ndalama (mabungwe alamulo);

- ndalama (anthu);

- VAT (ogula);

- chuma (Russian anthu ndi mabungwe ukugwira ntchito pa madera ake).

Udindo kuti malipiro lolingana kwa mabungwe alamulo kubwera kuchokera nthawi ya kalembera awo monga gulu bizinesi. Ubwino anawonjezera msonkho zili m'gulu la mtengo wa katundu kuti akuyendera m'dera la Chitaganya cha Russia. Malipiro pa ndalama analandira mndandanda onse nzika ntchito ndi mabungwe amene amadya mgonerowo. Corporate katundu msonkho (mawerengedwe ndi malipiro) imagwera pa makampani onse ndi anthu amene ali ndi nyumba pa chuma. Kwa magulu amene zikugwira ntchito zachuma, maziko kupereka zopereka kuvomerezedwa ndi mlandu deta.

Depreciation a msonkho katundu

Zolemba kusonyeza mawerengedwe ndi kulanda malipiro lamulo, wopangidwa mabungwe onse wokhala maofesi a chuma atathana ndi kupanga sanali mafakitale. Lamulo chachikulu magwero a udindo ndi kulembetsa ndi kukhazikitsa ntchito zachuma komanso a ogwira ntchito mu gawo la Chitaganya cha Russia. Pa nthawi yomweyo ayenera kukhala pa muyezo wa zinthu za chuma lokhazikika. Tax Code imalongosola angapo makampani asamagwire udindo katundu, kuphatikizapo:

- zipembedzo;

- mabungwe olumala anthu;

- kukhazikitsidwa kwa dongosolo zosintha;

- kopita misewu feduro, njanji mizere, mphamvu mizere;

- Laboratories mankhwala komanso kupanga;

- Kugwirizana mpira;

- SP, kutsatira chosavuta misonkho ankhanza;

- bungwe la Paralympic ndi Olympic Games.

Amakhoma misonkho sikukuyamikiridwa gulu pokhala litasamuka pa maiko oyandikana. Tinganene, wosamasula ichi ndi mabizinezi a nyumba ndi limodzi misonkhano, ulimi, boma, mabungwe zaumoyo. Nkhani nambala 374 ya Tax Code muli mndandanda wa opereka a msonkho katundu.

m'munsi

chuma chinathandiza ntchito limodzi makina, anausiya, anasamutsira kwa umwini zosakhalitsa kukhulupirira, malo ndi phunziro la mawerengedwe a mtundu umenewu malipiro mokakamizidwa monga msonkho katundu. Maziko mawerengedwe umaonekera kulembamo mlandu wa ogwira ntchito mu nkhani nambala 01. mabungwe okhonda kugwira ntchito mu gawo la Chitaganya cha Russia, kukhala marekodi awo mlandu malinga ndi malamulo Russian. Iwo ali anthu msonkho ndi zifunika kutulutsa accrual a msonkho katundu. The zolemba mu akaundula mlandu, mapangidwe m'munsi msonkho, mawerengedwe kuchuluka kwa msonkho yachilendo ikuchitika malinga ndi nkhani ya Tax Code, ngati palibe malangizo ena anatengedwa ndi akuluakulu zachuma dera. Chinthu kuwerengetsa malipirowo sangakhale:

- zipilala za mbiri yakale ndiponso zachikhalidwe cholowa (dziko, boma, dera);

- m'dziko (nkhani ku mtundu wina wa msonkho);

- chuma cha Utumiki wa silikhali, a polisi, ndende dongosolo;

- zachilengedwe, chuma madzi;

- danga zinthu;

- mtundu unsembe nyukiliya m'dera zosungikira yosungiramo zinyalala za nyukiliya;

- sitima ndi kuchangamutsa.

Khama la m'munsi

Aliyense chilli pogwira ntchito za mtundu uliwonse m'dera la Chitaganya cha Russia amasankha mtengo wa katundu pa muyezo. Choncho, ndipamene maziko ndi njila mawerengedwe a msonkho chuma. Monga zolondola aziwerenga kufunika pafupifupi yotsalira ya chuma lokhazikika.

Pankhaniyi, phindu zimenezi zimaphatikizapo onse mawunikidwe nkhani malo 01. Kupezeka kwa magulu osiyana kapena bulanchi m'madera ena ndi kusintha chinthu mlingo kapena reallocation ndalama pakati pa ndalama za mabungwe osiyanasiyana a boma latsopano la Russia. M'munsi msonkho akhoza kupangidwa mu chizindikiro zowombetsa mkota wa ogwira kholo.

mawerengedwe m'munsi

Mtengo pachaka wa malonda chuma ndi kuchita masamu pa maziko a deta muyezo pepala. Ndi ofanana ndi kusiyana kuchuluka olembedwa pa nkhani 01 ndi 02. yowerengera a msonkho pa katundu mu 1C ndi zapansi ena mlandu amapulumutsa nthawi yowerengera, kuyambira mapangidwe phindu yotsalira chikuchitika basi pa kutseka kwa nyengo malipoti. Mu amortization izi subtracted ku mtengo wapachiyambi pa zomwe chinthu chimene kulowa mu mabuku ndi kutumidwa pa chuma lokhazikika. Yotsalira mtengo wa katundu katundu akuwonjezeka mmwamba. Phindu chifukwa lagawidwa ndi chiwerengero cha miyezi, chinawonjezeka ndi chimodzi: 4 - pa mawerengedwe itatu iriyonse, 13 - ndi chaka ndi chaka.

mlingo

accrual msonkho katundu kumaonekera zotsatira ndalama kampani, koma kukula kwake zimadalira chiwerengero cha zidutswa za zida ndi mtengo wake. Malire chapamwamba mlingo mtundu kuvomerezedwa malipiro imeneyi unakhazikitsidwa TC, ndi 2.2% pa maziko akuwerengedwerabe. Zosiyanasiyana amaloledwa yekha osiyanasiyana mwachindunji ndipo watsimikiza ndi zochita normative chilengedwe dera wolipira gulu ndi cholinga cha zinthu katundu. Mlingo msonkho zimadalira malo kulembetsa wa gulu bizinesi. Ndalama zimenezi kubwera ku chuma cha m'deralo. Nthawi zambiri, makonsolo ntchito mtengo pazipita - 2.2%.

tsiku malipiro

Yowerengera accrual a msonkho katundu imachitika mu nthawi ya malipoti (chilichonse). The Tax Code nthawi malipiro a ndalama pasadakhale pa maziko miyezi itatu iliyonse. Mawerengedwe a mtengo wa pachaka wa msonkho wapangidwa polingalira anasamutsidwa nthawi anapatsidwa. Tsiku lomalizira kwa kugonjera chilengezo ndi malipiro - March 30 kutsatira lipoti chaka. Potchula malipiro pasadakhale zofunika kukakumana ndi masiku 30 pambuyo pa mapeto a kotala lotsatira. Imodzi mwa njira zamakono kulankhulana opatsirana mawu, ngati IRS amalandira mawerengedwe pa pepala, ndiye anandituma masiku 10 tsiku lomalizira ndi. Article 383 la Tax Code nthawi Ndondomeko kugonjera mauthenga ndi tsiku. Amakhoma misonkho akhoza kugwiritsa ntchito zikupezeka mu chikalata mfundo zazikulu, ngati palibe malamulo a kufunika dera, kupereka deta zina.

mawerengedwe

Accrued mtengo wa msonkho umene makampani katundu masamu ngati mlingo mankhwala (2.2%) ndi m'munsi msonkho (chisanadze masamu). Mtengo okwana anatsimikiza kwa chaka, amaganizira malipiro pasadakhale. Yowerengera nthawi zimatengera pa nthawi atakhala pa nkhani ya msonkho. Ngati zopatutsana ndi bulanchi kukhala mlandu awo paokha, ndiye pamaziko a muyezo mapepala awo msonkho pa malo kulembetsa. Pankhaniyi, kholo bungwe ndi mlandu okha malo awo. Kuwerengetsa pasadakhale ndalama mlingo ntchito ndi m'munsi msonkho lagawidwa anayi miyezi itatu iliyonse. Pa nthawi imene lipoti, mtengo pachaka pa chuma kusintha ndi mtengo wa anapuma (lithe, anagulitsa) katundu. Pa kuchotsa ntchito malipoti kampani ndi kuwapanga malipiro yoyenera pa zotsatira za nyengo, mwachitsanzo. E. Offset prepayments kumachitika panthawi ya gulu kuchokera m'kaundula.

akawunti

Asayansi ndi bajeti ndipo kumbali-bajeti ndalama umabala lililonse chilli malonda. Zolinga mlandu, analengedwa ndi 68, amene ali m'makalata ndi akaundula a ndalama ndi ndalama amasonyeza accrual ndi malipiro njira ya kudzipereka bungwe la boma. Izo zimanyezimiritsa mitundu yonse ya malipiro msonkho akuwuka malinga ndi kukula ndi dongosolo la mlandu pa kampaniyo.

Mlandu zolemba imawunikidwa misonkho katundu ali motere:

1. Deuteronomo 91/2 Km 68 / boma nkhani - msonkho katundu accrued ndi m'gulu ndalama zina;
2. Ndine 44, 26 kt 68 / boma nkhani - msonkho imawunikidwa ndi allocated kuti ndalama ambiri ogwira ntchito kapena malonda ndalama.

Onse Mabaibulo simatsutsana malamulo a ku Russia komanso ntchito zambiri. Posankha ndi njira yogwiritsa ntchito ndalama Kugawilidwa kwanthaka, muyenera anawerenga njira yoyenera mu ndondomeko mlandu. Understatement a m'munsi msonkho, pachithunzichi cm ndalama kwa ma akawunti ndi kuyan'anila, zimenezi zingawachititse zilango za akuluakulu zachuma ku ndalama kuti udindo wa utsogoleri. Accrual amakampani msonkho inali ku ankhanza wapadera msonkho zimadalira dongosolo mlandu. Magulu omwe akugwilira ntchito pa UTII, msonkho katundu salipidwa. Dongosolo m'Chingelezi chosavuta (15% ndalama - ndalama) zikuphatikizapo maudindo malipiro ndi Kugawilidwa kwanthaka zina za mbali ya ndalama. Pamene USN (6%), ndi msonkho umene ukuperekedwa nkhani ya katundu ndi bungwe, koma zimachitika ndalama zake.

malipiro

Tax ziyenera pa chuma, Kulumikizana ndi kuwerengetsera wasenza ndi yowerengetsera, olamulidwa ndi anayendera msonkho kuti apeze mfundo zodalirika malipiro sonyezani kuti bajeti. Akaunti ngongole 68 ndi yoyenera mawunikidwe mlandu cholinga mwachidule deta mu mawerengedwe a. Kutseka m'kaundula akamagwira kuwerenga kusintha zotsatira za ayenera tsopano ziperekedwe kwa nkhani yoyenera. Pankhaniyi, ndi makalata zotsatirazi: Dr 68 / subaccount RM 51, 55, 52 - msonkho mlandu pa katundu wa kampani kutchulidwa ndi kamangidwe, wapadera kapena zakunja chifukwa ndalama. Kulanda banki ayenera kuonanso kulondola kwa malamulo ndi mfundo za wolandira ndalama.