Kusintha kwa nyengo kukhazikitsa m'mbuyomo kunsi: kukhoma

Nthawi zambiri mabungwe pakufunika kusintha kuchuluka kwa mabuku yapita mogwirizana ndi kulakwa yapezeka kapena chifukwa kusintha mawu mgwirizano. Malamulo amapereka ndondomeko enieni kusintha implementations wa nthawi yapita. Tiyeni tione mwatsatanetsatane kwambiri.

tanthauzo

Kusintha kwa nyengo kukhazikitsa m'mbuyomo kunsi (CSF) kapena kuwonjezeka kumachitika chifukwa cha:

• Kusintha mtengo wa ntchito.
• Ngati mukufuna kusintha kugwiritsa ntchito nthawi yapita motsogozedwa kuchepetsa kuchuluka.
• Ngakhale osiyanasiyana kuchuluka ndi phindu.
• Ngati VAT defaulter akubwerera katundu kuti wogulitsa.

Ngati zipani adapangana kuti kukonzanso mawu a ndikupeleka pamaso opereka zikalata kutumiza, ndiye kwa masiku 5 wogulitsa akhoza perevystavit inivoyisi.

otaya zikalata

Kuchepetsa ndalama kupanga ndi ntchito zachuma chimene chili chofunika kuti apereke zikalata chachikulu. Mu nkhani ya zolakwa kusintha. Waybill ntchito kupanga kukwaniritsidwa kwa inventories ndi mabizinezi. Koma sangathe kutumikira monga umboni kuti wogula akugwirizana ndi kusintha kwa zinthu mgwirizanowo. Pakuti opereka kudzudzulidwa inivoyisi ayenera kupereka dongosolo malipiro pa nkhaniyi, mgwirizano watsopano kapena kuchita cha kuchepa kwa katundu yobereka lapansi. Tiyeni tione mwatsatanetsatane mmene ntchito imeneyi ikuchitika mu OU ndi Bu.

requisites

Ndondomeko kudzaza CSF unakhazikitsidwa Art. 169 ya Tax Code.

Ngati pali kuwukonza kugwiritsa ntchito nthawi yoyamba malangizo a kucheperachepera, kusiyana mawu ndalama ayenera zafotokozeredwa ndime 8 ga chingwe popanda chizindikiro chochotsera. chikalata ayenera yolembedwa ndi munthu wina udindo. SP ayenera zina mwachindunji mfundo za kalata ya kulembetsa boma.

Ngati n'kulakwa kukhazikitsa wodzala ndi nthawi kusintha kwa otsiriza kunsi, VAT sati recalculated. CSF ayenera kudzapereka m'mabaibulo 2 pasanathe masiku 5 chiphaso cha chikalata chotsimikizira kusintha: zapadera pangano, kuchita kuchepa kwa chuma, kuti malipiro, etc ...

Ngati kusintha anapangidwa zikalata zingapo, zimene kutumizidwa nsalu yomweyo, wogulitsa mwina perevystavit inivoyisi wina kwa magalimoto onse.

Kusintha kwa nyengo kukhazikitsa m'mbuyomo kunsi: kukhoma

Tiyeni tione mosamalitsa osonyezedwa mu CSF mu Bu Wogulitsa:

• Zitasintha DT62 KT90 - ndalama yafupika ndi kusiyana.
• Zitasintha DT90 KT68 - ndi deduction kusiyana.
• Zitasintha DT20 KT60 - makasitomala ngongole yafupika ndi kusiyana.
• Zitasintha DT19 KTt60 - kusiyana VAT.
• DT19 KT68 - kubwezeretsedwa VAT deducted kale.

Taganizirani mmene CSF amasonyeza kuwonjezeka mu Bu ku wogulitsa:

• DT62 KT90 - kuwonjezeka mtengo wa revenues.
• DT68 KT90 - kulandilidwa deduction msonkho.
• DT20 KT60 - kuchuluka ngongole.
• DT19 KT60 - kusintha kuchuluka kwa msonkho.
• DT68 KT19 - kulandilidwa deduction msonkho.

kusintha kulikonse mu kapangidwe wogulitsa kuyankha, ndi wogula - kuchira VAT. Nthawi zonse, ndi deduction umamumvera kusiyana kwa kuchuluka kwa msonkho imawunikidwa isanayambe kapena itatha kusintha. kusintha kulikonse mu CSF si maziko kupereka takambiranazi kulengeza.

Kudzudzulidwa ndi wogulitsa ayenera zimaonekera malonda buku (kuwonjezeka phindu) kapena kugula buku (mtengo kuchepetsa) pa kukonzekera, ndi wogula - mu lipoti kotala. Amachotsera chifukwa CSF angagwiritsidwe ntchito m'miyezi 36 pambuyo iwo unakonzedwa.

Kusintha kwa nyengo kugwiritsa ntchito 1C yapita kunsi

Kulembetsa kusintha kwa kutumiza pa 1C anapereka chikalata lotchedwa. Ngati kuchuluka kutumiza yafupika, ndi malipoti ali m'manja, ndi "kukhazikitsa Kusintha" linyezimiritsa kuchuluka kwa midzi ndi adzapanga kusiyana kwa msonkho phindu. Chikalatachi imagwiritsidwa Kulumikizana ntchito nkhani 76K. Receivables akutsatiridwa kuchokera pamene ndikupeleka pa tsiku kusintha. Analytical mlandu ikuchitika aliyense counterparty, mgwirizano ndi kuwerengetsera chikalata.

Ngati mawu kuika, m'pofunika mu mapangidwe chikalata kuti aletse "Bu chaka chatha anatseka" ndipo onetsetsani kuti musankhe chinthu ndalama / ndalama. Mu nkhani iyi, Kulumikizana ati apange tsiku panopa. Ngati pali kuwonjezeka mu kuchuluka kwa kukhazikitsa, pulogalamu adzakhala basi kuonjezera m'munsi msonkho.

VAT

Malinga Art. 168 Tax Code, ngati pali kusintha kwa kukhazikitsa nthawi yapita kuti muchepetse pambuyo kukhazikitsa ndi, wogulitsa ayenera perevystavit nkhani pasanathe masiku 5 kuchokera tsiku chiphaso cha chikalata m'munsi. GFR ndi maziko a deduction msonkho. Mu nkhani iyi, kusintha adzakhala kuchuluka kwa msonkho mlandu pamaso ndipo pambuyo kusintha. Ndalama zaka zam'mbuyo atengedwa mu nkhani pamene kuwerengetsa ndi VAT pamwezi kudziwa.

Tax pa phindu

Malinga Art. 54 Tax Code, amakhoma misonkho mabungwe kuwerengetsa m'munsi pa zotsatira za nthawi iliyonse pa DR Register ofotokoza kapena yochokera deta iliyonse zokhudza zinthu. Pamene kupeza zolakwa za nthawi yapita kuti recalculate m'munsi msonkho ndi kuchuluka kwa malipiro sonyezani kuti bajeti. Ngati nthawi ya mphulupulu sangakhoze wapezeka, ndi recalculation ayenera akuyendera nyengo ilili.

Ndalama kuchokera kugulitsa katundu anazindikira pa tsiku la zogulitsa. Kusintha kwa kukhazikitsa nthawi yomalizira kuti ndichepe mu Bu ayenera idzachitika mu OU. Ndiko kuti, wokhoma ayenera kusintha msonkho ntchito zawo. Umu ndi m'mene kusintha kwa nyengo kukhazikitsa m'mbuyomo kunsi. mabungwe phindu motero komanso amachepetsa, ndipo anapanga overpaid msonkho.

Ngati kusintha ndi chifukwa mtengo wa kuchotsera, ndi wogulitsa kuti timasintha m'munsi msonkho pa kukonzanso kulembetsa ya mgwirizano. Pankhaniyi, kuchuluka imene ndalama yafupika, ayenera zimaonekera ndalama sanali opaleshoni. Kumwalira chifukwa akhoza anasamutsa kwa nthawi m'tsogolo, ndiko kuti, kuchepetsa izo mwa kuchuluka kwa phindu mu nthawi m'tsogolo. Chokha - sikutheka kuchepetsa ndalama anachokera ku zinthu zomwe msonkho pa mlingo wa 0%. Mupirire akhoza mtsogolo kwa zaka 10.

Mwachitsanzo

18/12/15 Ltd. anasaina kuchita kukwaniritsa kukonza kuchuluka kwa 236 zikwi. Opaka. Ndalama anatitumiza kwa executor 20/12/15. Mu March chaka chotsatira, Ltd. kuwunikila kuti aone ubwino wa ntchito, zotsatira amene anapezeka analipira, koma ntchito kwambiri (18 chikwi. Pakani.). Ltd. anatumiza amadandaula kuti womanga ndi pangano zapadera pa kuchepetsa ndalama ntchito. Mu April 2016 zikalata anali oversubscribed, ndi nkhani banki ya gulu ndalama unali kubwezedwa. Ganizirani ntchito izi Bu makasitomala.

2015:

• DT20 KT60 - mtengo kukonza ali ndi udindo kwa mtengo wa chinthu (200 zikwi rubles ..).
• DT19 KT60 - amasonyeza VAT (36 zikwi rubles ..).
• DT68 KT19 - VAT analandira deduction (36 zikwi rubles ..).
• DT60 KT51 - analipira ntchito (236 zikwi rubles ..).

2016:

• DT76 KT91 - accrued ndalama (15.254 zikwi rubles ..).
• DT76 KT68 - kubwezeretsedwa msonkho (2,746 zikwi rubles ..).
• DT51 KT76 - kuwapeza womanga njira (18 iwe ..).