Phindu Corporate msonkho, mlingo msonkho: mitundu ndi kukula

msonkho ndi kuvomerezedwa kwa mabungwe lisiti onse ali pa dongosolo wamba kwa misonkho. Iwo masamu powonjezera ndalama ku ntchito zonse za kampaniyo ndi kuchulukitsa ndi mlingo panopa.

yodalirika

Ndondomeko ya mawerengedwe ndi malipiro a msonkho pa gulu phindu, mlingo msonkho kwa mitundu yonse ya umwini ndi mmene Chapter. 25 ya Tax Code. zochita Regional okhudza ndondomeko ya ntchito zolimbikitsa msonkho. Achilamulo ndi zachuma ntchito yawo komanso ntchito ku Unduna wa Zachuma ndi mfundo zofotokoza Federal Tax Service pa mfundo zina za malamulo.

Omumvera ndi zinthu

Amakhoma misonkho ndi:

• mabungwe Russian malonda njuga, ndi anthu amene sagwiritsa ntchito ya m'Chingelezi chosavuta dongosolo msonkho, UTII UAT.
• mabungwe yachilendo, amene amalipidwa m'dera la Chitaganya cha Russia.
• Mamembala a gulu Consolidated.

Sayeneranso msonkho ogwira ntchito amene kulipira UTII, USN, UAT. Ngati kuchuluka kwa awo kukhazikitsa pachaka kuposa malire malamulo, ndi ogwira ntchito ayenera kulipira msonkho makampani, kuchuluka kwa zomwe kuposa mlingo wa lamulo. Komanso kupatulapo mu 2017 amagwa mabungwe amene zikugwira ntchito yokonza ndi kugwiritsa latsopano la Russia FIFA 2018

Maziko kuwerengetsa phindu la bungwe. Mu Art. 247 ya Tax Code limanena kuti ndalama:

• pakuti mabungwe zoweta ndi maudindo woimira makampani akunja - ndi kuchuluka kwa ndalama analandira tsopano (anthu ake), yafupika ndi ndalama anakhumudwitsa;
• mtengo wa zotuluka, masamu pa wosuta izi;
• pakuti mabungwe ena achilendo - ndi kuchuluka kwa ndalama ndalama anazindikira pansi Art. 309 ya Tax Code.

Ndalama ndi ndalama

Revenue anazindikira ubwino zachuma ku ntchito za gululi, m'kukoma mtima kapena ndalama. Ndi Uwerenge ndalama bungwe zonse pamaso ndalama ndi misonkho kuti ntchito kwa makasitomala (mwachitsanzo VAT). Iwo pamaziko a zikalata chachikulu. Chimaposa kugulitsa anawagawa ndalama ndi ndalama si opaleshoni.

Pamene masamu msonkho pa phindu la bungwe, mlingo msonkho satenga mu chiphaso imati:

• kuwapeza katundu mfulu;
• mu mawonekedwe a ina ;
• zopereka likulu;
• Chuma analandira pansi mapangano ngongole
• katundu analandira ndi ndalama chandamale.

Ndalama ndi ndalama wololera ndipo zalembedwa amene wokhoma ikuchitika padziko chikhalidwe chimenecho iwo umalimbana kupoletsa ndalama. Pamene masamu msonkho pa phindu la bungwe, mlingo msonkho amacheza zikuphatikizapo kuchuluka kwa ndalama, chilango ndalama, benefiti, malipiro mpweya owonjezera zinthu pa zaufulu ndalama zambiri za inshuwalansi, chithandizo cha ndalama, zowonjezera penshioni ndi zina zotero. D. A mndandanda wa ndalama kuti amachotsedwa ndalama anapereka nkhaniyi. 270 ya Tax Code. ndalama dekhetsa akhoza kulembedwa kutali osati kwathunthu, koma pang'ono. Popeza 2017, kuchuluka anakhala pa ziyenera a mlingo wa chiyeneretso cha ogwira ntchito, nawonso zimachitika ndalama. Komabe, pali chikhalidwe yofunika: chilolezo awo kuti adziwe za mlingo wa Choyenereza wantchito ayenera kutsimikizira mu kulemba.

malipoti nthawi

mlingo msonkho phindu makampani amamasulidwa pa kuchuluka lokhazikika. Malipoti pa mndandanda wa ndalama imawunikidwa kufunika kupereka 6, 9 ndi 12 miyezi. malipiro pasadakhale ayenera kunditumiza ku bajeti pa mwezi. Kuyambira 2016 pafupifupi miyezi itatu iliyonse okwana ndalama kuchokera malonda kuchuluka kwa rubles 15 miliyoni.

M'munsi msonkho

Kodi kuwerengera phindu msonkho? Mlingo msonkho kuchulukitsa ndi kusiyana pakati pa ndalama zolowa. Ngati kuchuluka kwa ndalama zosakwana ndalama, ndiye tsinde ndi ziro. Phindu otsimikiziridwa pa njira accrual kuyambira chiyambi cha chaka kalendala. Monga sizinatchulidwe m'malamulo a mitundu ina ya chiwongola dzanja pa msonkho mgwirizano ndi ndalama ayenera kuwaganizira padera kwa mtundu uliwonse wa ntchito.

Makamaka NK akuchipatala tanthauzo la ndalama ndi ndalama magulu osiyana a opereka: mabanki (. Nkhani 290-292), makampani Insurance (Article 293), omwe si aboma PF (Article 295.), mabungwe Microfinance (Article 297.), Professional ophunzira sheya msika ( Art. 299), wotuluka ndi Bank ku Central (Art. 280), mwamsanga ankayendetsa zachuma (Art. 305), kuchotsa mabungwe (Art. 299). mabungwe njuga ndi kulembamo osiyana ndalama ndi zofunika. Mogwirizana okha ndalama zachuma kulungamitsidwa, zomwe zalembedwa.

ndi mlingo msonkho phindu makampani chiyani?

Uwerenge analipira ndi kunditumiza ku mndandanda wa ndondomeko ya boma ndi makonsolo. zasintha mu kufalitsa peresenti kuyambira 2017. Mlingo zoyambirira za phindu limene amapeza msonkho zikutsatiridwa pa 20%. Poyamba 2% ya kuchuluka lolipiridwa anapita bajeti feduro, ndi 18% anali m'deralo. Kuyambira 2017 mpaka 2020 anayambitsa chiwembu latsopano. Bajeti boma adzakhala anasamutsidwa ndi kuchuluka kwa msonkho, masamu pa mlingo wa 3%, ndi bajeti ya nkhani RF - 17%. Akuluakulu Regional akhoza kuchepetsa mlingo mtengo magulu ena a amakhoma misonkho. Mu zaka 2017-2020, izo sizingakhale zosakwana 12,5%.

kuchotserapo

Pa mitundu ina ya mtengo msonkho pa msika wa bungwe liri:

• Ndalama ku ntchito makampani akunja, yobwereka muli, mafoni TC, kayendedwe mayiko - 10%.
• Mlingo msonkho pa phindu la mabungwe akunja kudzera ofesi nthumwi, osati zokhudzana ndi zochitika la Russia ndi 20%.
• Benefiti Russian mabungwe - 13%. Misonkho kobiri yonsene amakhalabe mu bajeti m'deralo. Benefiti analandira mwa makampani akunja ndi msonkho pa mlingo wa 15%. Izi zikuphatikizapo chidwi ndalama pa sheya boma.
• Chimaposa Bank Russian Central, amene amapezeka pa gawo - 30%.
• Zasungidwa Bank of Russia - 0%.
• Phindu la alimi ulimi - 0%.
• mabungwe phindu polimbana ndi mankhwala, ntchito yophunzitsa - 0%.
• Ndalama kuchokera ntchito kugwirizana ndi kukhazikitsa gawo likulu - 0%.
• Chimaposa ntchito ikuchitika zone nzeru chuma zone alendo-kusangalala, anapereka osiyana mlandu ndalama ndi ndalama - 0%.
• Revenues ndalama dera ntchito pa chikhalidwe chimene iwo musalumphe 90% revenues okwana - 0%.

malipoti

Kumapeto kwa nthawi iliyonse msonkho, gulu liyenera kupereka kulengeza mu FTS. The lipoti mawonekedwe ndi malamulo a kukonzekera anawavomereza Order ya Federal Tax Service N MMV-7-3 / 600. Declaration kuuzenga kwa anayendera malo a kampani kapena makampani ake osiyana. The lipoti anaperekedwa mu mawonekedwe pepala. Pakompyuta kulengeza ayenera kutsatira amakhoma misonkho waukulu komanso mabungwe omwe Kuchuluka kwa ogwira ntchito kwa chaka chatha analipo anthu oposa 100.

Kusintha misonkho mu 2017

Kuchuluka kwa ngongole zoipa ayenera kukhala osachepera 10% ya ndalama kwa yapitayi kapena nyengo. N'zokayikitsa ngongole - ngongole choposa kukula kwa udindo reciprocal. Ngati bungwe ndi receivables ndi payables anawerengedwa kwa counterparty yomweyo, pa ngongole wofooka akhoza kulembedwa kuchokera okha ndalama owonjezera nkhani sonyezani.

Kukula chocheperako imfa yochepa. Kuyambira 01/01/2017 mpaka 12/31/2020 kunali kosatheka kuchepetsa zomvetsa mwa nthawi yapita oposa 50%. Kusinthaku sikumangotikhudza m'munsi kumene kutulukira msonkho ntchito. Kusintha ikukhudzana bwanji ndi zomvetsa kuti anawonongeka pambuyo 01.01.2007.

Kuyambira 2017 kuchotsedwa yosaloledwa kulanda ndalama zomvetsa anakhumudwitsa pambuyo 01.01.2007. Choka tsopano analowa mu zaka izi. Kusintha zokhudza kusintha kwa misonkho linaperekedwa kwa ndalama za boma m'dera, tiyenera kusonyeza ndi mawu ndi malipiro dongosolo. Mapale ayenera zimasonyeza zimene kuchuluka lolipiridwa pa mlingo wa 3%, ndi omwe - pa mlingo wa 17%.

Kuzindikila zimayambitsa ngongole wakhala kwambiri anagwirizana. Mwachitsanzo, pali awiri zogwirizana mabungwe akunja (limodzi la mabungwe ndi woyambitsa wa wachiwiri). Pamaso mmodzi wa iwo anabwera kuchokera ngongole Russian ntchito. Pankhaniyi, ngongole anazindikira anagwirizana. Ndipo zilibe kanthu mtundu wanji wa magawo likulu wokwatibwa ndi kampani akunja, kwa wokongoza. Tsopano ngongole Consolidated anatsimikiza ndi kukula kwa udindo onse wokhoma.

Ngati m'nthawi ya capitalization chiŵerengero zasintha, pangakhale funso kusintha m'munsi msonkho. Kuyambira 2017 ndalama pa ngongole ankalamulira sayenera recalculate. Monga tanena kale, kuchuluka kwa ndalama zikuphatikizapo ndalama atamva kuti aone mlingo wa ndodo. Yotithandiza audits yoteroyo anayamba kutenga nkhani zokhudza kuwerengera ndi. Ganizirani ndalama kumalo a ntchito adzatha, ngati kuwunika kunachitidwa pa maziko a pangano zogwirira ntchito, ndi mayeso anamaliza mgwirizano pa ntchito.

Dongosolo la nawuza chilango msonkho, ndi kuchuluka kwa ndalama kuchuluka. Kusintha ikukhudzana bwanji ndi kupanda amene angapeze pambuyo 01.10.2017 chaka. Ngati inu upambana mawu a malipiro msonkho masiku oposa 30, kuchuluka kwa chilangocho ati kudalira aligorivimu amenewa:

• mlingo 1/300 Bank chapakati applicable kwa masiku 1 30 overdue;
• 1/150 mlingo Bank chapakati ogwira ndi masiku 31 mwamsanga.

Pankhani ya malipiro a arrears zonse 01/10/2017, chiwerengero cha masiku a kuchedwa zilibe kanthu.