Mlandu. Mlandu chuma anakonza kulembamo msonkho

The malamulo a Federation ndi Russian amakhazikitsa kwa Russian mabizinezi ngongole kwa mlandu ndi msonkho mlandu wa chuma lokhazikika. Mu mbali zina za njira izi yodziwika ndi kufanana kwambiri. Komabe, kusiyana iwo n'kofunika. ndi mfundo za msonkho ndi mlandu wa chuma atathana chiyani? Kodi mabizinesi zingawapindulitse mawu a khalidwe lawo?

Zomera ndi zida (Os) chinthu Makampani mlandu

Mlandu ndi msonkho mlandu wa chuma kuliika pa kampani ayenera ikuchitika pansi pa chakudya cha malamulo Russian. Aliyense wa iwo ali ndi makhalidwe enieni - tiona kenako nkhaniyi.

Ponena za akawunti - mutu wake angakhale katundu amene yodziwika ndi nkhani yaikulu: yofunsira phindu kapena chifukwa kasamalidwe ntchito monga ntchito kwa miyezi 12 kapena kuposa, ntchito kokha mwa mwini (pamene akagulitse sinafike) ntchito monga ntchito chida, kumasulidwa kwa katundu, ntchito kapena ntchito yake. The bungwe, chimene amasunga mbiri chuma mapulani ndiyo moyo zothandiza aliyense wa mtundu wawo.

Pankhaniyi, mawerengedwe ayenera kumwedwa:

- zikhalidwe za ntchito Os, mphamvu ya ntchito zawo;

- ndandanda wa chiphasochi nthawi ndi kukonza njira yaikulu;

- pafupifupi opaleshoni ntchito;

- zilipo nthawi zofooka za kalembera wa - mwachitsanzo, chifukwa pangano.

Mlandu ndi msonkho mlandu wa chuma atathana ikuchitika zochokera yogawa Os pa unit nkhani - zinthu kulingalira. muyezo yaikulu - kukhoza ntchito kudziletsa kukwaniritsidwa (izo sikutanthauza unsembe kapena kukonzanso yokulirapo kuti abwere mu ntchito). Ngati kukhala ndi magwiridwe a chinthu tichipeza zinthu zosiyanasiyana ndi moyo wosiyana utumiki, aliyense ziwalo lidzachitiridwa monga dongosolo osiyana opaleshoni.

An chenjezo zofunika - nthawi ya ntchito Os zikhoza kusintha - malingana uliri zinchito. Mwina kudziŵika kuti Russian ndi achilendo zachuma akhoza kukhala njira ina kuti Baibulo la mawu a ntchito Os. Latsopano la Russia anaganiza kusintha kolowera yoyenera, ngati kumanganso anali anagwira wamakono wa chuma lokhazikika. Mlandu ndi mlandu msonkho amafuna Os younikanso nthawi ya ntchito m'mayiko ena ambiri, malinga osiyanasiyana zinthu. Mwachitsanzo, kusintha mu dongosolo la chopangidwa, zamakono obsolescence Os, kulunjika utumiki kampani kalembera wanu.

Gawo ya opaleshoni dongosolo mu akawunti ya

Mlandu chuma atathana zikuphatikizapo gulu lawo. Kuti zimenezi zitheke, zapansi zosiyanasiyana akhoza kugwiritsidwa ntchito.

Choncho wamba Os gulu pa chogwirika komanso chosaoneka ndi maso. Yoyamba ya chuma atathana monga: malo, makina, ntchito, zida, zida. Chosaoneka ndi maso Os akhoza achokera: pakompyuta ndi zina zinthu nzeru katundu, owona, ndondomeko ma aligorivimu ntchito mizere ulimi wa kampani.

Os anawagawira zochokera mlingo zokhudza anthu mu ntchito zawo. Choncho, pali njira zoyambirira, ogwira ntchito makamaka yaotomatiki, ndi yoyenda yokha mode (kompyuta kasamalidwe maloboti), ndipo pali anthu amene amalamulidwa mwachindunji ndi ogwira ntchito (makina, galimoto).

chifukwa chinanso gulu la Os - chiyambi. Pali zida zikuluzikulu analengedwa ndi munthu, ndipo pali anthu amene akuchokera achilengedwe.

Os akhoza wachinsinsi monga cholinga chawo zinchito - kupanga kapena osakhala kupanga (mwachitsanzo ntchito anzawo a antchito).

chifukwa china gulu la opaleshoni dongosolo - mphamvu ya ntchito mu kupanga. Choncho, zomera ndi zida zingakhale: alipo, wofooka, anaika mu malo, kokhazikika.

Os komanso wachinsinsi: pamaziko a za malamulo (zokwana, anausiya, mu kubwereketsa, ntchito kasamalidwe kapena kasamalidwe chuma), zochokera siteji ya ntchito (latsopano, ntchito, olembedwa kutali).

Ife tsopano kuphunzira zimene kusiyana a mlandu ndi msonkho mlandu wa chuma lokhazikika. M'pofunika kuganizira mfundo ya aliyense wa iwo.

Depreciation mu akawunti msonkho mlandu

Tikumbukenso kuti mawerengedwe a depreciation wa chuma kuliika pa mlandu msonkho ikuchitika pogwiritsa ntchito chimango malamulo, zotsatira za zomwe si kutalikitsa mwachindunji mlandu wa. Kodi izi zikutanthauza chiyani?

chakuti muyezo wa malamulo Russian Federation si lokhazikika kulunjika wa depreciation msonkho. Ichi ndi chifukwa limatchula za dongosolo msonkho Russian, imene opaleshoni dongosolo anawagawira mu depreciable ndi amene simuli mtundu uwu. Gulu loyamba zikuphatikizapo opaleshoni dongosolo, mtengo wa zimene ziyenera kulembedwa kuchokera pa nthawi, pamene tsatanetsatane wa ndondomeko imeneyi ayenera zimaonekera kulongosola msonkho. Nawonso opaleshoni dongosolo, amene si mtengo deducted, musati ntchito kwa depreciable. phindu ayenera m'gulu kapangidwe ka ndalama Zinthu chiyambi cha ntchito za chuma ziwalo lokhazikika.

Lang'anani, mu kuchita, kuyendetsedwa ndi makampani Russian pa yomweyo mlandu ndi msonkho mlandu depreciation wa chuma lokhazikika. Pamene izi adamulowetsa zilipo chimango malamulo, zokhudza onse msonkho malamulo mlandu. Opaleshoni mtengo wa utalembedwa-offs mu chimango cha mtundu wa chuma atathana ndi zinthu.

Kotero kuti udindo kaya boma kulembetsa ya opaleshoni dongosolo amafuna. Ngati zili choncho, ndiye, mwa mawu a misonkho, depreciation a mtundu Os imagwiridwa basi zofunika njira kulembetsa. Nayenso, mu akawunti depreciation akhoza mlandu yomweyo pambuyo kutumidwa.

Komabe Kulipira Os kuchotsa wofunika kulongosola msonkho mlandu ikuchitika ambiri malinga ndi muyezo womwewo - idzachitike kamodzi kapena Kulipira Mwachitsanzo, anapanga kuzindikira zofunika zikutanthauza. Tax mlandu ndi mau okhudza kuwerengera ndalama amakhala nambala zizindikiro zina za kufanana. Tikhoza kuona chitsanzo kuyerekezera njira yaikulu. Tiyeni tione iwo.

Njira mlandu ndi misonkho

njira zingapo akhoza olembedwa kutali ndi opaleshoni dongosolo Mu machitidwe mlandu anapereka zipangizo (moyo). Tax Malawi amalola ntchito limagwirira liniya kapena osakhala liniya. Mlandu kumafuna kutsegula kwa imodzi mwa njira zinayi. Ndicho - mzere, kuchepekela-bwino limagwirira, depreciation ali malumikizanidwe ndi moyo ntchito ndi amortization mwachibale kwa buku la katundu opangidwa.

Njira yomwe ndi mulingo woyenera kuti thanani Os zipangizo (moyo)? Tax Malawi ndi mau okhudza kuwerengera ndalama kulola kugwiritsa ntchito njira liniya - ndipo tinganene kuti ngati mosalekeza kwambiri.

ndalama opaleshoni koyamba mlandu ndi mlandu msonkho

Mbali yofunika kwambiri pa mlandu wa chuma atathana - kuzindikira koyamba. Iwo ikuchitika pamaziko a mbiri dongosolo mtengo opaleshoni. Mu nkhani iyi, chili, amene anathera pa zimene kugula kapena kubala Uwerenge chuma ndi yoikidwiratu. Tax mlandu sinafike monga mwa dongosolo la ndalama VAT ndi zolipira zina zofunika wowirikiza ndi boma.

Ndalama, limene koyamba ndalama opaleshoni, zingakhale:

- ndalama umasamutsidwa ku katundu chuma mapulani komanso ntchito pa yobereka, msonkhano ndi kasinthidwe kachitidwe opaleshoni;

- malipiro a kampani, alangizi ndi akatswiri ena amene ankathandiza kuti kupeza chuma lokhazikika;

- kasitomu ndipo msonkho, zolipira boma;

- malipiro a ntchito ya intermediaries.

Mwina kudziŵika kuti likhale la chuma kuliika pa mlandu msonkho mbali adziwe mtengo awo oyambirira ikuchitika mfundo zofanana monga mu nkhani ya ndalama. Kuti amaona kufunika kwa kupeza kapena nkhani ya ndalama palokha Os, ndi ndalama nkhaniyi, mwachitsanzo, yobereka chinthu Os.

The mtengo koyamba Os zikhoza kusintha - mwachitsanzo, ngati wamakono zomera ndi zida. Mlandu ndi msonkho timva kupereka chithunzithunzi cha ndondomeko ndi kolingana ndi mfundo. The mtengo yoyamba ya opaleshoni dongosolo akhoza kusintha chifukwa revaluation lapansi.

Mlandu ndi phindu msonkho

Nayenso pakati ndondomeko monga zolembedwa za chuma anakonza mlandu msonkho ndi mlandu akhoza kupangidwa kusiyana mawu a masamba phindu. Ndi chifukwa mfundo zosiyanasiyana kuzindikira ndalama ndi ndalama mu mitundu izi mlandu. Kusiyana zasungidwa kungakhale chokhalitsa kapena zosakhalitsa.

Mbali yoyamba kulakwika angayambe ngati:

- anapanga mtengo koyamba Os;

- amortization.

kusiyana zosakhalitsa angaoneke:

- mwa mawerengedwe a mtengo koyamba Os;

- pamene inu kuyatsa kuchuluka zina za ndalama likulu mu dongosolo la ndalama, amakhala ndi nthawi panopa;

- pamene pali zikusiyana mu miyezi ya kukhazikitsidwa kwa opaleshoni dongosolo kuganizira ndi kuyamba kugwiritsa ntchito iwo;

- Pamene kukulitsa Os;

- malonda chuma lokhazikika.

Choncho, depreciation wa chuma atathana zolinga msonkho - chimodzi mwa zinthu zimene amasankha maonekedwe a kusiyana pakati pa mitengo ya phindu mu mitundu izi mlandu. Onani kuti kusiyana onse okhazikika ndi osakhalitsa ayenera alembedwa mlandu gulu payokha.

Amene ayenera kukhala mlandu ndi mlandu msonkho?

Mlandu ndi mlandu msonkho zifunika kusunga mabungwe onse Russian malamulo. Nayenso kwa SP pankhaniyi ndi malamulo a mpumulo Russian Federation anakhazikitsa - kusasunga ma akawunti. Komanso, pansi pa chosavuta dongosolo msonkho msonkho mlandu wa chuma mapulani SP akhoza kusonyeza. Koma ngati wazamalonda ntchito mu DOS, kudziwa m'munsi kwa msonkho munthu amene amapereka, kungakhale kofunika kugwiritsa ntchito njira zomwe kulongosola msonkho. Makamaka, zingakhale ntchito zikalata zina. Timaphunzira kulunjika awo.

zikalata zomwe zimagwiritsidwa ntchito zolinga msonkho?

Mlandu chuma anakonza mlandu msonkho amafuna zopelekedwa fixation deta za mabizinezi malonda. magwero Main akuthandiza njira imeneyi - ndi yovomerezeka mawonekedwe. Monga Mwachitsanzo:

- Os-2, imene nkhani zolembedwa kayendedwe ikugwira ntchito mwa kampaniyo;

- OC-3, kumene kumasonyeza deta phwando-kulanda katundu lokhazikika;

- OC-6, ndilo kufufuza khadi zinthu Os.

Potengera Os-2 waybill mitundu anakonza m'mabaibulo 3. Kuyenera yolembedwa ndi ndodo udindo anthu mayunitsi structural wa kampani, amene umasinthanitsidwa pakati njira yaikulu. The buku loyamba gwero amaperekedwa ku dipatimenti mlandu, wachiwiri - antchito amene ali ndi udindo chifukwa chitetezo cha Os, wachitatu chinthu Os imatumizidwa wolandira.

Pakuti OC-3 limachokera kupanga kufala-kulandira zosiyanasiyana Os, ndondomeko kale kukonza, kukhazikitsanso kapena Sinthani. gwero ayenera yolembedwa ndi ndodo ndi wokhoza mwa mawu a kuvomereza Os, komanso dongosolo kwapakati pa-wantchito imene kukonza linapangidwa, kukhazikitsanso kapena wamakono wa chinthu Os.

Mawonekedwe a Os 6 opaleshoni dongosolo analemba nkhani Khadi, amene analemba mfundo zogwirizana onse odwala review - kayendedwe ka Os, kapena kuchita za kuvomereza kwawo. Mwina kudziŵika kuti ngati Os chinthu anakonza mu gulu lachitatu chipani, kulongosola za chuma anakonza mlandu msonkho kumaphatikizapo kutsegula kwa KS-2, amene anapanga pamaziko a kuchita kwa kulandiridwa ndi womanga anachita kukonza.

Kulemba akuthamanga ntchito mu akawunti

Tikuphunzira chinyezimiro zenizeni pa ntchito kuthamanga pa mfundo zolemba, kenako, pamene mlandu. Chief yowerengera wa chida mu nkhani iyi - tchati nkhani, zomwe zinalembedwa ankayendetsa zachuma ena ntchito akaundula mlandu.

Imodzi mwa nkhani zikuluzikulu mlandu, wotuluka amene amapezeka mu akaundula a - 01. Iye zimagawidwa udakali kumatanthauza kuti kuyan'ana kukhalapo ndi gulu la opaleshoni dongosolo, wokwatibwa ndi kampaniyo.

Mtengo wa zinthu zosiyanasiyana za chuma atathana zalembedwa pa nkhani 08. Iwo opareshoni chifukwa cha cholinga wochita Makampani mlandu wa ndalama zonse kugwirizana ndi kugula ndi kutumidwa cha machitidwe Os.

Nthawi kumene opaleshoni dongosolo umatulutsa free, ntchito ndi 98 m'makalata ndi mphambu wa 08. Mwamsanga pamene chinthu chikuchitikadi, mtengo wake ayenera deducted pa nkhani 08 ndi 01.

Choncho, akuthandiza zikalata - ndi mbali yaikulu ya ndondomeko monga msonkho mlandu wa chuma lokhazikika. Kulumikizana - chinsinsi opaleshoni dongosolo mu ulemu mlandu ku kampaniyo. zimagwirira onse ndi zofunika wofanana ndi tichepetse wa chuma. Pali njira yapadera kwa opaleshoni dongosolo la mlandu - kulingalira. Phunziro paradaiso.

kufufuza Os

Malinga ndi malamulo Russian, makampani Russian kuti kufufuza chuma onse mkati mlandu, kuphatikizapo Choncho, ndi chuma lokhazikika. njirayi zikugwirizana zinthu, zomwe, mfundo chilichonse zifukwa, kodi kuganizira zachuma kampani.

Kufufuza ikuchitika mayunitsi onse structural wa kampani ogwira ntchito udindo, ndipo zimenezi zimachititsa kuti azikatumikira ku dipatimenti mlandu. Ndondomeko mu funso, angathe anakonza kapena ikuchitika milandu zotsatirazi: kulanda katundu ndi wina ndi mnzake, kusintha kwa maudindo, omwe ali ndi udindo chitetezo cha chuma, zochitika mwadzidzidzi, ziŵalo kapena liquidation wa kampani.

kufufuza anatenga mogwirizana ndi malangizo osiyana mkulu wa kampani. Mutu wa kampani komanso Mzimuyo zikuchokera a mabungwe zochuluka.

Pamaso kufufuza adzakhala anapezerapo, kampani ayenera kuonetsetsa mmene angapo zikalata mlandu - makamaka, makadi kufufuza, inventories ndi akaundula ena. Nkofunika kuonetsetsa kuti zonse zili bwino ndi zikalata zomwe zimasonyeza chuma lokhazikika. Izi ndi zoona makamaka kwa anthu machitidwe zikugwira ntchito zimene zakhala anasamutsidwa ndi kampani kwa yosungirako kapena renti (kapena, nayenso analandira). Ngati aliyense wa iwo zikusowa, pamaso kufufuza zimene zimafunika kuti adzathe kukonza. Kapena kuitanitsa buku la nyumba woyenera wa kampani kapena abwenzi ake.

Kufufuza kukusonyeza, makamaka:

- tikayerekezera chiwerengero cha machitidwe zilipo ntchito ndi Makampani ena katundu deta kuti opezeka m'mabuku kulongosola;

- onani boma la dongosolo opaleshoni ndi zipangizo zina, alumali moyo chuma zinchito;

- kusintha kwa nyota vuto la kusiyana pakati pa mfundo mlandu ndi zotsatira zenizeni za kufufuza pa.

zotsatira zalembedwa mu nkhani m'njira zotchulidwa malamulo Akuluakulu a ku Russia.

Kuwerengera chuma chokhazikika pamaboma a msonkho sikutanthauza kusungidwa kwa OS. Komabe, ndalama za kampani yomwe siidali yofunikira, mwachitsanzo, ngati bizinesi ili ndi apolisi pazovomerezeka, ndizokhazikitsidwa mwazinthu zomwe zingagwiritsidwe ntchito powerengetsera ndalama. Mosakayikira, kukhazikitsidwa kwa gawo lino lachuma kungathe kupitsidwanso ndi ntchito zina. Mwachitsanzo - zokhudzana ndi zitsimikizo zazomwe zimagwiritsidwa ntchito muzowerengetsera za msonkho.

Izi ndizimene zimayendera momwe bungwe la ndalama zopezera msonkho, komanso zowerengera, zikuchitika. Zidzakhala zofunikira kuganizira momwe mitundu yonse yachuma ikhoza kukonzedweratu.

Kukonzekera kwa kafukufuku ndi kafukufuku wa msonkho

Njira yayikulu yowonjezera pa nkhaniyi ndi kugwirizanitsa kwa miyezo yomwe ili kukhazikitsidwa mu malamulo ndi msonkho wa Russia. Ngakhale kuti iwo amadziwika ndi kufanana kwake, kusiyana pakati pao kungawonedwe kumvekedwe ka zowerengera zowerengera za OS.

Kuchokera pakupanga mgwirizano wapadziko lonse wa malonda a Russia, zingakhale zothandiza kugwirizanitsa miyezo yomwe idakhazikitsidwa ku Russia ndi kunja. Pamwamba pazimene tawonetsa kuti kafukufuku wamsonkho ndi msonkho pazinthu zamakono zimatha kukhazikitsidwa pazimene zimasiyana ndi zomwe zimagwiritsidwa ntchito m'mayiko ena. N'zotheka kukhazikitsa malamulo omwe angakhale pafupi ndi njira za a Russia ndi achikunja ku zolemba za OS, zomwe zasintha.

Komanso, makampani a ku Russia amatha kuchepetsa zochitika zapakhomo zomwe zimaperekedwa kuti zikhale ndi zolembera zamaboma komanso za msonkho.

Chinthu chinanso chokhazikitsira ntchito zachuma pazofunsidwa ndi kugwiritsa ntchito njira zowonetsera ndalama komanso zipangizo zamakono. Pali njira zambiri zomwe zingakuthandizeni kuthetsa mavuto enieni a ndalama.

Mwachitsanzo, mu pulogalamu monga "1C", chuma chokhazikika (msonkho wamakampani kapena ndalama zowerengetsera ndalama zikuchitika - ziribe kanthu) zingathe kuwerengedwa ndi njira zomwe zimagwiritsidwa ntchito kwambiri komanso pogwiritsira ntchito mitundu yofala. Ngati "1C" sichipezeka, wogwira ntchitoyo angagwiritse ntchito mapulogalamu a "office" nthawi zonse pogwiritsira ntchito mitundu yowonjezera ya msonkho ndi kafukufuku, zomwe zimagwirizana mokwanira. Malangizo ndi ndondomeko zowadzaza izo zimapezeka pazinthu zambiri zamakono pa intaneti.