Kodi kulenga malo tchuthi malipiro. Kupereka tchuthi malipiro

Kumapeto kwa nthawi iliyonse msonkho, kampani amakonza kulengeza pachaka msonkho. Article 289 (ndime 4) NK chakudyacho ikuchitika pasanafike March 28. Kuwerengera msonkho m'munsi, m'pofunika kuganizira mfundo zingapo. Pakati pawo - ndi kufufuza kuvomerezedwa nkhokwe, yomwe inakhazikitsidwa pa chaka. Amakhulupirira pa 31 December. Cholinga cha njirayi amachita chizindikiritso cha limanena makuponi kapena mtengo overruns, komanso kusintha kwa m'munsi msonkho. Tiganizire moposera mmene makonzedwe mlandu tchuthi malipiro.

mwachidule

Mu Art. 324,1, p. 1 NK lili ndi makonzedwe wakuuzani ndi amakhoma misonkho amene akonza agwire mawerengedwe makonzedwe tchuthi malipiro, m'mawu zikalata womulera njira zawo za mawerengedwe, komanso pazipita kuchuluka ndi kuchuluka kwa ndalama mwezi kuchokera m'nkhaniyi. Chifukwa chaichi, izo zimapangitsa kudzitamandira wapadera. Limangotsatira mawerengedwe a mulingo pamwezi mu malo a malinga ndi deta ya mtengo woikidwiratu pa chaka. Kugwiritsa ikuchitika ndi kulolerana kuchuluka kwa premiums inshuwalansi operekedwa mtengo. Chiwerengero cha ndalama ku malo kwa tchuthi malipiro amatanthauziridwa kuti chiŵerengero cha chofunika ndalama pachaka wa pa iwo kuti pafupifupi kuchuluka pachaka pa s / N antchito.

mfundo zofunika

Malinga Art. 324,1, p. 2 NC, malo accrual tchuthi malipiro amatanthauza nkhani ya ndalama s / N lolingana siyana antchito. Itsogolela mwakale, zinthu zili Art. 318. N. 1, Unduna wa Zachuma anapeza kuti wokhoma ali ndi ufulu wokhazikitsa mtundu wa ndalama, kuphatikizapo ndalama izi. Iwo akhoza kukhala mozungulira kapena mwachindunji ndi ikukhudzana antchito nawo kupanga ndondomeko, ndi kuchita zinthu zina kampaniyo, osati zokhudzana ndi kutulutsidwa kwa mankhwala. anasankha Komabe, wokhoma ayenera kukapempha zolembedwa pa. Ndi zotheka kuchuluka mawerengedwe makonzedwe tchuthi malipiro lililonse limakhala structural. Pa chinthu chomwecho deta ndalama pa tsiku ogwira wonse.

Kupereka tchuthi malipiro

Malinga ndi zinthu zopezeka Art. 2, ndime 1, item. 324,1 NC Nkotheka kupanga chilinganizo zotsatirazi:

% = (Otpuskplan SVotpusk +) / (+ OTplan CBOT) × 100%, m'mene;

• SVotpusk, CBOT - kuchuluka kwa ndalama za inshuwalansi accrued ndi kuchuluka koyenera.
• OTplan - Akuti kuchuluka (pachaka) pa s / N antchito.
• Otpuskplan - anapereka kwa malipiro a ndalama za maholide.

Pambuyo kudziwa kuchuluka kwa mwezi uliwonse m'pofunika kuchulukitsa chiwerengero cha ndalama enieni s / N (kuphatikizapo ndalama za inshuwalansi). Zotsatira, amene analandira, ali m'gulu nkhani malo maholide malipiro pansi Art. 255, p. 24 TC. Pa nthawi yomweyo ayenera anaonetsetsa kuti kuchuluka chokhala Kodi musalumphe Malire monga zafotokozeredwa zolembedwa pa.

Mwachitsanzo

Taganizirani mapangidwe malo tchuthi malipiro kumalo a ntchito chinkhoswe mu kupanga zipangizo sanali wofunika zodzikongoletsera. Mu December, anaganiza akatunge amayesa ndalama m'tsogolo pa chaka 2013th. Zolinga msonkho, makonzedwe zogwirizana anali enshrined mu zolembedwa. Pamodzi ndi mtengo uwu malire chimachititsa ndalama mwezi ndi kuchuluka anatsimikiza. kampaniyo wakukonzera 2013 ndalama zotsatirazi:

• Pa s / N - rubles 1 miliyoni.
• Kupereka tchuthi malipiro - 264 zikwi rubles ..

Pamlingo 2013 a premiums inshuwalansi kuti Fund c / N anali:

• 5.1% - mu FFOMS.
• 22% - kuti Fund Ndalama za penshoni.
• 2.9 Nchito% - mu FSS.

ntchito kuti imagwiridwa ndi kampani ali wa gulu la 9 profriska (NACE malamulo 36.61). Izi zikutanthauza kuti ndalama zopereka inshuwalansi - 1%. Onse mlingo - 31% (22 + 5.1 + 2.9 Nchito + 1). Kenako, kuwalanga titsate tchuthi malipiro:

Budgeted kuchuluka kwa chaka adzakhala:

264 000 p. + 264 000 p. × 31% = 345 840 p.

zikalata potengera kuti pazipita ndalama - 345 840. The envisaged pachaka thumba s / N, kuphatikizapo ndalama za inshuwalansi:

3000000 p. + 3 000 000. × 31% = 3930000 p.

zopereka kuchuluka kwa mwezi uliwonse:

345840 p. / 3930000 p. × 100% = 8,8%

Malinga ndi kafukufuku wa deta analandira

kugwiritsa ntchito ndalama

Kupereka malipiro holide, malinga Art. 255, p. 24 Tax Code adzaukitsidwa mu kumuwombera kwa s / N ndalama. Pankhaniyi, izo kanthu kukula kwa malipiro enieni kusankhidwa. Monga zinanenedwa pamwamba, nawonso m'gulu makonzedwe tchuthi malipiro yoyenera limanena inshuwaransi. Izi zikutanthauza kuti chindapusa izi Usawasimbire kuti ndalama zina, monga Mwachitsanzo, inshuwalansi, anatchulidwa s / N. Ziyenera adzanyamula kukumbukira kuti gawo akhoza kugwiritsidwa ntchito kwa malipiro a holide zina ndi zofunika.

Malipiro kwa nthawi makuponi ili pomwepo amati ndi mtengo wa s / N. Makonzedwe amenewa analembedwa luso. 255 ndime 8 ya malamulo. Pa makonzedwe komanso n'chakuti Unduna wa Zachuma kalata. Dziwani kuti ife, makamaka, izo ikuchitika pa phukusi severance. Koma mu luso. 255 amatanthauza milozo nyengo makuponi, malinga ndi Labor Code.

malo kufufuza tchuthi malipiro

Monga mwa chaka, amakhoma misonkho zochokera pafupifupi osati ndalama zenizenizo pa maholide ndodo, mapeto a nthawi, pakhoza kukhala mabvuto zinthu. Makamaka, kuchuluka kwenikweni zidzakhululukidwa kwa ogwira ntchito pa nkhani ya maholide mwina upambana gawo lapansi. Pankhaniyi, mtengo wake, amene zokhudzana ndi ndalama kuposa ndalama zenizeni za gululi. M'nkhaniyi, mwachibadwa kuti wokhoma ayenera idzachitika kufufuza malo tchuthi malipiro. Lamulo limeneli unakhazikitsidwa luso. NC 324.1 (p. 3, ndime 1). Zotsatira za ndondomeko m'pofunika kuti apereke njira yoyenera. Makamaka, ndi wasenza kapena mlandu mudziwe (mtundu uliwonse). Chinyezimiro cha zotsatira akudalira ngati kampaniyo inakonza mu nyengo yotsatira akhale kusungitsa Akuti ndalama.

Kupatula kusunga ndalama tsogolo

Malinga Art. 324,1, p. 3, ndime. 3, ngati ogwira ntchito ali ndi ndalama zokwanira mu malo kwenikweni accrued, omwe anatsimikizira kufufuza kumapeto nthawi, ndi wokhoma ayenera kukhala pa 31 December ya chaka yomwe wasenza, monga ndalama za kuchuluka leni tchuthi malipiro. Motero akuwonjezeka ndi premiums wa, omwe anali olembedwa pamaso malire mwasankha. Pamene akukonzekera nthawi yotsatira, kampani amaona kuti Tazimeretsa tchuthi analipira si yoyenera, ndiye muyezo wa ndalama kuti ali kuululidwa pamene kumuyesa pa 31 December chikukhudza nkhani sanali opaleshoni ndalama mu nyengo ilili.

Kulolerana Zatha mu dongosolo la chaka chamawa

Ngati mlandu malamulo a kampani akhala zikutsatiridwa ndi nkhani riziki, ndi mapeto a nthawi msonkho angathe kuonedwa zotsalira za ndalama makuponi. Malinga ndi ndime 4 pamwambapa Nkhani NC, malo ndalama m'tsogolo litatsimikizika pamaziko a:

1. Ya chiwerengero cha masiku a ogwira ntchito makuponi nthawi.
2. Mtengo pafupifupi mtengo wa s / N antchito.
3. Mokakamizidwa zopereka inshuwalansi.

Ngati zotsatira za yachinsinsi cha kuchuluka masamu ndi makonzedwe tchuthi makuponi pa muyezo chenicheni cha malo ndi kumapeto kwa chaka, kuchuluka owonjezera ayenera kukhala mbali ya mtengo wa s / N. mwakulankhula kwina, ngati NO> OHP, kusiyana ndi wofanana ndi ndalama ntchito. Ngati chifukwa ndi zosakwana Uwerenge yachinsinsi, ayenera m'gulu ndalama sanali opaleshoni.

Kupanda nkhokwe ndalama: chitsanzo

Kuchuluka kwa zopereka malo tchuthi ndi ndalama 345.840 p. Pa 2013 antchito 310 000 r Mukhoza unayambitsidwa. Zopereka inshuwalansi ali motere:

310.000 × 31% = 96 100 r Mukhoza.

Pa chiyanjanitso kumapeto kwa zaka, kwavumbulutsidwa kuti kuchuluka leni accrued (kuphatikizapo chindapusa) ndiye wamkulu kuposa kuchuluka makonzedwe pa 60 260. Choncho, N'zochititsa ndalama ali osakwanira. Pa nkhani imeneyi, kuchuluka owonjezera ayenera kukhala mbali ya mtengo wa s / N.

Mtengo wa katundu ndi chikalata kuposa kwenikweni amatanthauza kuti: chitsanzo

Kuchuluka kwa titsate ndalama malipiro a tchuthi malipiro - 345 840 p. Pa chaka, antchito 250 zikwi. P unayambitsidwa. Insurance anali 77 500 r Mukhoza. (250 zikwi. X 31%). Pakutha chaka kufufuza kwasonyeza kuti chiwerengero cha riziki kwenikweni chikalata kuposa kugulitsa (ndi inshuwalansi) pa 18.340 p. The muyeso adzakhala phunziro kwa gulu ndalama sanali opaleshoni.

masiku makuponi

Iwo ayenera kukhala wotsimikiza kokha ngati tsiku lotsiriza la chaka kalendala. Mafotokozedwe a mbadwa ya ndalama tsogolo tchuthi malipiro nthawi msonkho si ikuchitika. Mu njira ya chiyanjanitso zambiri funso n'lakuti kuchita za kuŵerenga masiku makuponi. Pali yachiwiriyo. pafupifupi chiwerengero cha masiku pa chaka ayenera n'komwe tsiku loyamba. Iwo poyerekeza ndi kuchuluka kwenikweni anasonkhana. Mu zosinthika chachiwiri m'pofunika kuganizira masiku onse amene sanali ntchito pa 31 December, kuphatikizapo masiku a zaka zam'mbuyo. MOF umafuna ntchito chimake choyamba. Mu chigamulo zimenezo pali milandu ntchito yachiwiri njira malo.

bwino

Mu msonkho mlandu drafting kamba maholide amachita monga ufulu munthu wokhoma, ndipo mlandu - maudindo. Tikumbukenso Komabe, zimasonyeza mwachindunji zimenezi malangizo kumeneko. Komabe, kupenda ndi PBU 8/2010, malipiro a tchuthi pachaka antchito mukukhulupirira zothandizila bungwe. Iwo anazindikira monga mwa ntchito angapo a zinthu, anakonza Para. 5 PBU. Malinga ndi Para. 16 chikalata chomwecho, kuchuluka kwa mfundo wakhazikika tsopano, malinga ndi kupezeka mfundo mabanja. ntchito, zokumana ndi maudindo ofanana. Iwo n'komwe maganizo a akatswiri, ngati n'koyenera. Popeza Chilamulo "Pa Malawi" Kodi si zopanga malamulo omveka bwino kukafola katundu, pakuti mabungwe ambiri yothetsera mulingo woyenera adzakhala ntchito dongosolo, amene ntchito zolinga misonkho. Motero, zinali zotheka kuti akayanjanitse bwino awiri ndi kuthetsa kufunika kutsatira PBU 18/02.

M'nkhaniyi, n'zomveka kuti funso amakhoma misonkho, ngati ali ndi ufulu kugwira mawerengedwe ndalama holide pa malamulo a Tax Code. Oyimira a Unduna wa Zachuma poyankha maumboni okha kuti tatchulazi mfundo. Kwenikweni, anaimveketsa kuti pafupifupi ngongole analembedwa mlandu malinga ndi malamulo PBU 8/2010, ndipo mu nkhani za msonkho - Art. NK 324,1. Mogwirizana ndi makonzedwe mwachindunji PBU mu ndime 16, kampani ayenera kulembamo zotuluka pa kukula kwa udindo wake woikidwiratu. Mu ntchito ya chikhalidwe ichi akhoza ankaganiza kuti wachita kuti malipiro m'tsogolo ndalama kugulitsa, ngati n'koyenera, angathe kukonzekera malinga ndi malamulo bwino zimene mu Art. NK 324,1. Apa ndi pansi, amatanthauza zopereka penshioni mokakamizidwa, chikhalidwe (kwa chilema zosakhalitsa chifukwa umayi, ngozi ndi matenda kuntchito), inshuwalansi mankhwala.

Moot mfundo: kuphunzira nkhani

The wokhoma anapempha maulamuliro msonkho, anaona kuti mtengo potengera pa mapangidwe gawo tchuthi zinachitikadi poponya. Pa nkhani iyi, izo imawunikidwa msonkho zina pa mlingo wa pafupifupi 1.7 miliyoni. P. Ofesi msonkho ankaona kuti powunikira makonzedwe samalipira kwa malipiro tsogolo tchuthi antchito zochokera chiwerengero cha masiku a nthawi makuponi kwa antchito onse kuti kutenga tchuthi ku chiyambi cha ntchito wa kampani, anapangidwa oletsedwa. Oweruza, nayenso anali ndi vuto Kupenda Article pano. 342,1, p. 4. Makamaka, iwo ananena kuti zili miyezo ya pamwamba sayenera omaliza m'mbali kuti ikuchitika za maholide amenewa, omwe imvera makonzedwe a nthawi ino malipoti. Malinga Art. 3 NC kuwonekera ambiguities anatipatsira, kusemphana ndi kukayikira malamulo pa mitengo ndi misonkho ayenera kutanthauziridwa mu mtima wa wokhoma msonkho. Malinga Art. 122-124 TC bwana unkayenera kupereka antchito ndi maholide pachaka analipira. Act amatipatsa mwayi kugwira kulanda nthawi imeneyi. Komanso, malamulo analetsa sapereka analipira tchuthi pachaka kwa zaka 2 zotsatizana. Kuchokera pamenepa, ndizoonekeratu kuti pansi nthawi makuponi, malinga ndi Art. 324,1 NC, muyenela kuzindikira masiku unaccorded monga chonchi, ndipo mu nthawi inoyi.

malo mapulani pulogalamu

Taganizirani mmene kupanga makonzedwe tchuthi malipiro ( "1C: SPP"). Mungasankhe likupezeka mu pulogalamuyi n'zotheka kuti wogawana monga ndalama ndalama kupanga kapena zolowa nyengo malipoti. Zimenezi, kumathandiza kuti kulinganiza bwino ndi Kugawilidwa kwanthaka ndalama. Kulumikizana msonkho ndi mlandu ndi makina chikalata kwathunthu "Poganizira s / N mu akawunti malamulo."

Atakhala kujambula katundu ikuchitika motere:

1. Kupita "Zida" menyu, zoikamo ayenera kukhala omasuka.
2. Tab "zothandizila".
3. Ikani checkbox yoyenera pa mapangidwe malo zolinga msonkho.
4. Buku la "The nkhokwe ndi pafupifupi ngongole" apatsidwe chinthu chatsopano. Amasonyeza njira yoti tchuthi malipiro (ndi 96).
5. The mawonekedwe mchitidwe ladzala ndi mndandanda wa magawo ofunikira. Nawa zopereka anthu ogwira ntchito kampani, amene ntchito mu mawerengedwe a ndalama chifukwa cha ndalama malo.
6. Koma mfundo amapatsidwa kwa chaka aliyense kampani ngati kuchuluka magawo zofunika kwambiri.

TC mokoma

Tchuthi ndandanda, Nthawi zambiri m'nyengo yozizira. Malinga ndi malamulo, wogwira ntchito ayenera analidziwitsa pa holide adziwitse kwa masabata 2 pasadakhale. udindo uwu zotchulidwa Nkhani 123 h. 3 TK. zindikirani ayenera kulemba. Atalingaliranso kapitawo ayenera umboni ndi siginecha yake. Monga ulamuliro, dongosolo loyenera mabuku okwanira bwana. Kwenikweni, iye adzachita monga zidziwitso a. Malinga ndi ambiri ndondomeko zosonkhanitsira tchuthi kumatenga masiku atatu kalendala isanafike chiyambi cha holide. Ngati akuchedwa pa kampani akhoza ziletso chilango utsogoleri (chabwino). Mu nkhani ya kuyan'anila mobwerezabwereza TC mfundo bwana akhoza inaimitsidwa kwa nthawi ya zaka kuchokera 1 mpaka 3.

Pankhani ya nyamuka pa holide, kenako kuchotsedwa kwa wantchito monga holide analipira masiku atatu, ndipo malipiro ikuchitika tsiku ntchito lomaliza. Wantchitoyo ali ndi ufulu kugawa nthawi yake mu magawo angapo. Lamulo lilibe malire pa chiwerengero chawo. Komabe, pali zinazake. Mbali imodzi ya tchuthi ayenera kukhala osachepera masiku 14 kalendala. Nthawi otsala akhoza kumwedwa pa kuchenjera kwa wolembedwa ntchito.

Komabe, mwatchulidwa ikhale ya nuance yofunika. Wantchitoyo akhoza kuletsedwa zosangalatsa, ngati, malinga ndi ndandanda ya nthawi yoti nthawi ina. Mwachitsanzo, kuntchito ali kupita pa tchuthi kawiri pa chaka - masabata wina ndi atatu. Ntchito tchuthi mapemphero masiku atatu kusunga S / N. Pankhaniyi, bwana akhoza ayi. Ichi ndi chifukwa chakuti ndandanda ya maholide ndi kuvomerezedwa kwa onse antchito ndi bwana. Lamulo limeneli chili mu Art. 123 gawo 2 TC lapansi. Ngati kuntchito masamba patchuthi zingathe kusokoneza ntchito za kumalo a ntchito, nthawi imeneyi akhoza anasamutsidwa. Komabe, ayenera kukhala chilolezo cha wogwira ntchito. Chilamulo pamene kulephera kumasula yoletsedwa kwa zaka 2 mu mzere. KUFOTOKOZERA nthawi imeneyi, muyenera kuganizira ntchito zaka m'malo kalendala. Choncho, kuwerenga anthu iyenera kuchitikira ndi tsiku la kuyamba ntchito yake akatswiri boma la kumalo a ntchito. Komanso, malamulo amapereka kwa utsogoleri udindo kwa bwana kuti salola wantchito amene si atapeza zaka 18 kapena ntchito ntchito zoipa kapena woopsawo, patchuthi.