Titsate nkhani wofooka: Kulumikizana. Kupereka ngongole wofooka

Chuma ndi ngongole ya gulu ayenera kusintha amanenera. The receivables ngati chizindikiro ndi makonzedwe ngongole wofooka - kuchuluka bwino pepala DZ kukuonetsedwa ukonde wa ndalama. Izi amapeŵa overvaluation wa chuma. Popeza 2011, mapangidwe malo ngongole wofooka - udindo wa kampani (malinga ndi ndime 70 PBU RF № 34n.). Ngakhale Tax Code, opaleshoni m'kaundula monga makampani lamanja. Koma pamene inu kuganizira kuti ndalamazo ayenera m'gulu ndalama msonkho, makampani ambiri ali ndi ufulu kumanga nkhokwe. Kuti mudziwe mmene kukhazikitsa izi molondola, Kulumikizana aliyense ayenera kupangidwa ndi mmene opaleshoni chimaonetsedwa mu "Malawi 1C", adzaphunzilanso pa nkhani imeneyi.

Makonzedwe Bu

"Malawi" ndi "msonkho" kuchuluka anasonkhanitsa za mangawa wofooka ndi zoipa ni osiyana kwambili, kotero mawonekedwe ayenera kukhala osiyana zolinga zosiyanasiyana mu ndondomeko Bu kwa kuwerengetsa kampani kumasiyanitsa yawo AR RF ananena kuti kuchuluka kwa ndalama masamu imodzi mwa njira zotsatirazi ..:

- payokha aliyense ngongole, kampani Mzimuyo kuchuluka kwa RS, omwe sati anabwerera ndi zikuphatikizapo mu malo ya;

- motengera zomwe zikupezeka mu nthawi yapita, masamu ngati chiwerengero cha kuchuluka kwambiri kwa zaka zingapo m'mbuyomu;

- lililonse kuchuluka yolingana ndi nthawi yomweyo. A njira zofanana ntchito mu OU.

N'zokayikitsa simuli:

• DZ kwa maudindo a omwe alandira malipiro pasadakhale, komanso katundu samaperekedwa mwa nthawi zafotokozeredwa mgwirizano.
• Ntchito pa ndalama chifukwa sanali kugwilizana ndi mfundo za mgwirizano.
• Ngongole pansi mapangano ngongole ndi ntchito ufulu zofunika.

Tsimikizani kusankha

Njira anasankha m'pofunika kuvomereza ndondomeko mlandu wa kampani. Ngati kasamalidwe waganiza ntchito njira Katswiri kuwunika, m'pofunika kukhala panja i momveka kwa kupatsa ngongoleyo kwa nkhokwe. Mu njira njila kukhazikitsa chiwerengero. Posankha mapangidwe malo n'kofunika kuganizira cholinga cha chilengedwe chake. The apamwamba kuchuluka kwambiri, mlingo wa chuma ukonde. Pakuti "wokongola" malipoti ayenera kukhala kochepa. Komanso malamulo zimapezeka, ndipo ndalama sati anakhudzidwa. The Bu chilengedwe cha malo nkhani wofooka zalembedwa pa MF. 63 deta mawunikidwe zinalembedwa payokha aliyense wamangawa. Kupereka kuwonetsedwa "ndalama zina" (cq. 91-2).

CHITSANZO kupanga malo Bu

Company "X" ali kutumizidwa LLC "The" katundu wolemera matani 120. Pakani. (VAT 18, 24 zikwi rubles.) 08.12.2013. deferral masiku 10 kalendala wawonongeka. Kulongosola mfundo ya "X" anapereka ndalama ntchito kwa chiyembekezo mu uthunthu wake. Management waganiza monga 100% ngongole mu gawo nkhani wofooka. Zolemba Pankhaniyi adzakhala motere:

tsiku	Deuteronomo	KR	Kuchuluka kwa T. Opaka.	opareshoni
31/8/13	91-2	63 / Open Company "Y"	120	gawo

Kukonzedwa. 15.10.13 wogula anaganiza kulipira mbali ya ngongole kuchuluka kwa 50 T. Opaka. Opaleshoni imeneyi ayenera amasonyezedwa Bu kwa cq. 63 "titsate nkhani wofooka". Kulumikizana:

tsiku	Deuteronomo	KR	Kuchuluka kwa T. Opaka.	opareshoni
10/31/13	63 / Open Company "Y"	91-1	50	Kuchepetsa kuchuluka kwa malo a

Kumapeto kwa chaka muyezo wa DMZ ayenera kuchepetsedwa ndi kuchuluka kwa ngongole zoipa: 120 - 50 = 70 zikwi rubles.

2. Mwachitsanzo, mu June 2014. "U" LLC anali lithe. Monga kale m'gulu kuchuluka kwa ngongole yawo kwa thumba, ndiye adzakhala debited pa nkhani yomweyo 63 "Kupereka ngongole wofooka". Kulumikizana:

tsiku	Deuteronomo	KR	Kuchuluka kwa T. Opaka.	opareshoni
31/6/14	63 / Open Company "Y"	62	70	Thanani zoipa DZ

3. Malinga PBU RF №34, ngati lisanathe nthawi zotsatirazi chilengedwe cha malo, ndipo phindu lake sichinayambe kwathunthu ntchito mmwamba, zotsalira ayenera m'gulu chifukwa chuma cha nyengo ilili. Mu chitsanzo ichi ngati muyezo si kulembedwa kuchoka pamaso pa 12/31/14, ayenera allocated ndalama zina (cq. 91-1). Koma malinga ndi zomwezo, pa mapeto a chaka ayenera timawerenga kuti udzakhazikitsidwanso njira yoti mangawa wofooka. The zolemba ofanana ndi zimene takambirana pamwambapa. Chifukwa cha ambiguity zofuna, akatswiri amalangiza kuti asalembe ngongole zonse, ndipo anadzudzulidwa malangizo ina.

Chirengedwe cha malo nkhani wofooka mu OU

njirayi kuthetsa ananena momveka bwino mu Article 266 la Tax Code. Inanena kuti wokhoma zingabweretse / kugwira malipiro pa ngongole. Kupatulapo - chidwi pa ngongole. Nkhani yomweyo limanena kuti makonzedwe nkhani wofooka n'chotheka pamaziko a DZ kufufuza kumapeto nthawi. Opaleshoni imeneyi ayenera idzachitika osati kale kuposa wawo misonkho. ndondomeko kulongosola ayenera kusonyeza kukhazikitsidwa kapena osakhala kukhazikitsidwa gawo. Ziyenera kuchitika isanayambe chaka. Kusintha mu nyengo panopa sangakhale.

Cholinga cha kulingalira mu nkhani iyi ndi kudziwa nthawi ya kuchedwa kwa malipiro a ngongoleyo. Kuchokera pa kuwerengetsera awa, kampani Mzimuyo kuchuluka kwa yomweyo, kenako anapereka kwa choipa (ngati wamangawa anali lithe) kapena zokayikitsa. Mbali yoyamba, ngongole akadalembedwa kuchokera chifukwa gawo, ndipo chachiwiri - ali m'gulu izo. Ntchito thumba zitha kukhala kuphimba mtengo wa ngongole zoyipa.

milandu zikugwirizana ndi ndalama si ntchito, kuchepetsa maziko kuwerengetsa msonkho pa phindu la ntchito za bizinesi (SPE), ndi opereka yekha SPE titha kuchita ntchito zimenezi. Kuchuluka kwa zopereka anatsimikiza aliyense ngongole:

• masiku <90 overdue - 100%;
• masiku 45-90 - 50%;
• > Masiku 45 - 0%.

Pankhaniyi, ngati kuchuluka kwa ngongole kwathunthu zimachitika malo, ndiye sayenera oposa 10% ya ndalama za nyengo ilili.

Mwachitsanzo mawerengedwe

"X" Company wakhazikitsa mapangidwe nkhokwe mu 2014. Malipiro pansi pa NPP amalipidwa kamodzi kotala, motero, limene kusintha nthawi yomweyo.

1. mndandanda wa titsate nkhani wofooka 31.03.14 anasonyeza kuti anayi amangawa overdue DMZ. kampani ndalama za rubles 3 miliyoni. riziki kuchita masamu motere:

kasitomala	Akuchedwa masiku.	Kuchuluka kwa ngongole, ndiye. Pakani.	Kuchuluka kwa amachotsera, ndiye. Pakani.
1	105	200	200 (200 * 100%)
2	85	100	50 (100 * 50%)
3	50	300	150 (300 * 50%)
4	10	400	0 (0 * 400%)

Onse malo ndalama. 200 + 50 + 150 = 400 tonnes Pakani.

Tax malire: 3000 * 0.1 = 300 zikwi rubles ..

Uwerenge anapanga malo: 300 zikwi rubles ..

2. Kusintha. Kotala chachiwiri, wamangawa lachitatu kuthetsedwa ndi katundu, ndipo woyamba inathetsedwa. Latsopano n'ngwokayikitsa ndalama sizimawoneka Choncho, ntchito imeneyi iyenera kuwonetsedwa nkhani muyezo pepala.

The OU chiyembekezo DZ olembedwa mu zonse. Ngati kuposa kuchuluka atasunga thumba, ayenera wachinsinsi monga ndalama sanali opaleshoni. Choncho, mawerengedwe a titsate nkhani wofooka kotala chachiwiri Chioneke motero:

kasitomala	Akuchedwa masiku.	Kuchuluka kwa ngongole, ndiye. Pakani.	Kuchuluka kwa amachotsera, ndiye. Pakani.
2	175	100	100 (100 * 100%)
4	100	400	400 (400 * 100%)

Total malo: 100 + 400 = 500 zikwi rubles ..

Tax malire. 6000 * 0.1 = 600 mamita Pakani.

Uwerenge zopereka za rubles 500 zikwi ..

Kuyambira kotala woyamba wa otsalira tonnes 100. Opaka. makuponi malo. Chotero, izo kusintha m'mwamba, ndi 400 zikwi. Ha amatumizidwa ndalama sanali opaleshoni.

posamutsa ngongole

Malinga Art. 266 ya Tax Code, si kwathunthu zinalembedwa pa aakulu kuchuluka kwa ngongole mu nthawi panopa akhoza kuchitidwa kutsogolo kwa lotsatira. The malo kumene analenga ayenera kusintha kwa kuchuluka yotsalira, ngati zochepa, kusiyana ndi wachibale ndalama sanali opaleshoni; ngati kwambiri - kwa ndalama.

Pa chaka mapeto kusintha ili. Ngati chaka chamawa kusankha pa mapangidwe kusungitsa, kuchuluka anasamutsidwa. Ngati ayi, muyezo ayenera m'gulu ndalama sanali opaleshoni.

Standard zolemba mlandu

Deuteronomo	KR	ntchito bizinesi
91-2 boma-mlandu 'ndalama zina "	63	Chirengedwe cha kusungitsa.
63	60, 62, 76	Mangawa olembedwa kutali kale anazindikira n'ngwokayikitsa (kumapeto kwa nyengo ya malire, ndi bwalo, pambuyo liquidation, ndi bankirapuse a ngongole a). Kuchuluka tikuonera Kulumikizana ayenera lingafanane pa zolakwa-bwino cq. 007 kumene akakhaleko zaka 5. Ngati vuto chuma ngongole bwino, mwina adzakhala thanani ngongoleyo.
76	68	VAT akuonetsedwa pa RS amene anapuma pantchito.
63	91-1	Tikaphatikiza nkhokwe ndalama makuponi kwa phindu nthawi ndi panopa, chomwe chimatsatira nthawi ya chilengedwe.
51/63	62/91	Full alipire ya ngongole.
91	62	Ntchito ya ndalama chopitirira muyezo ndalama. Ngati riziki chaonekera, ngongole chiyembekezo ndi ena ayenera kukhala mbali ya ndalama za bungwe.
51	91	The ngongole akubwerera ngongole yonse kapena mbali. Yofanana kuzionetsa pa ngongole kutali-bwino nkhani 007.

Kusiyana pakati OU ndi Bu

Monga tanena amakhoma misonkho amene asankha kulenga nkhokwe OU ndi Bu, n'kogwiritsa nazo pa kusiyana kwa deta. Ichi ndi chifukwa cha zifukwa zotsatirazi:

1. Kukula makonzedwe ngongole wofooka kuchuluka kwa DR ndi anazimitsa pa okha yosalipidwa akuyendera GP. Olandila a dongosolo anagulitsa opaleshoni ndiponso zinthu zina palibepo.

2. nkhani Wachiwiri dzanja wofooka kuchuluka ngongole anasonyeza kasamalidwe. Mu kusakhulupirika NC masiku opitirira 90 kuchuluka mu malo ya nkhani yonse.

3. Bu makuponi bwino ayenera zimachitika chifukwa cha ndalama bungwe. Mu NC, akhoza anasamutsa kwa nyengo yotsatira (chilichonse).

kampani ayenera kulenga m'kaundula, kuwerengera ndi kulisunga akulemba Hadadi ngongole wofooka. Nthawi kufufuza malipoti ayenera anatsimikizira mu mchitidwe ofanana (№ INV 17) wodzilemekeza ndi mitu:

- tsiku la ngongole (gulu 3 ya Tax Code);

- kuchuluka azimayi (0 kapena 100).

Yowerengera ayenera kuwunika kulanda ngongole zoipa chiyembekezo, ndi kuchuluka otsala kunyamula kapena monga mwa zotsatira zake ndalama.

Sonyezani ntchito mu "1C Malawi"

Zokonda Chitsanzo kasinthidwe amakulolani younikira kuchuluka kwa arrears payokha aliyense kasitomala. Koma muyenera kuika pa checkboxes. Mu "Zikhazikiko chifukwa zoikamo" tsamba "m'midzi omanga" ayenera mwachindunji nthawi pambuyo limene limayamba kuwerengetsa nyengo yomweyo. Koma lamulo limeneli adzagwiritsa ntchito ngati inu anapereka checkbox "kulenga nkhokwe mu OU ndi / kapena Bu" mu ndondomeko kulongosola pa "ndalama kwa omanga" tabu. Ngati checkboxes onse, ndiye amatipeza pali kusiyana pa chiwerengero. Chifukwa pakuwonekera kwake kale tatchulazi.

Ngati ngongole kwa masiku opitirira 45, pa kutseka kwa mwezi adzakhala accrued kuchuluka kwa 50% kuchuluka yomaliza ya Deuteronomo 62 Deuteronomo 76,06. Ngati nthawi yaitali kuposa masiku 90 - 100%. Pochedwetsa kuchuluka kwa nkhokwe ndalama zakunja adzakhala ndi kupanga pamanja. Chongani kulondola kwa kuwerengetsera mu Nawonso achichepere kungakhale dzina chomwecho mu satifiketi.

Yotsatirayi, ganizirani mmene zolemba mlandu, amene anapanga mu m'munsi lapansi.

• Ngati kasitomala ntchito kasinthidwe akale, amene katswiri sanali ikuchitika aliyense kutumiza mapepala, pambuyo pomwe kasinthidwe ndikofunikira kuti akonze mfundo yatsopano mlandu kugawira chiwerengero cha makalata otumiza malo kudzera "Opaleshoni (Cu ndi OU)."
• Dr 91,02 Km 63 - Kulumikizana analenga basi patsiku lomaliza la mwezi.
• riziki A aumbike aliyense kasitomala. Pulogalamu ikufotokoza bwino pa Deuteronomo 62 76,06. Ngati kasitomala pansi pasadakhale malipiro mgwirizano wina m'kaundula, ndi ngongole ina masiku oposa 45, gawo adakali mlandu. Ngati ndalama zimenezi n'zosiyana ndi OU, izo basi kuganizira kusiyana.
• Ndine 63 Km 91,01 - kuchira Kulumikizana malo, amene kwaiye basi kumapeto kwa mwezi. Uwerenge amachepetsa ngati kasitomala analipira katundu.
• Ndine 63 Km 91,01; - kutengerapo ngongole.
• Dr 63 Kr 62 (76.06) - utalembedwa-kuchokera ku DMZ. Kulumikizana kumeneku aumbike chikalata "kusintha ngongole" moyang'anizana "kulemba wolemera". Izo ziyenera Nenani "titsate nkhani wofooka" tsamba 63 ndi akusonyeza subkonto.

Ngati kampani amasunga timva mu OU ndi Bu, m'pofunika kusintha kuchuluka payokha. Kuti muchite izi "kusintha ngongole" ayenera kuti chimathandiza checkbox "Buku kusintha". Ndiye, mu Kulumikizana AT 63 Km 62,01 kuti mwachindunji kuchuluka kwa malo ndi yotsala zimachitika kusiyana okhazikika ndi osakhalitsa. Pulogalamu molondola linaŵerengera ndi SPE, ngati chikhalidwe zotsatirazi: Bu = Nu + taphunzira + BP.

yotsala ya ngongole si ataphimbidwa ndi malo mu ou ayenera amatchula MF. 91,02 "Lembani-kuchokera ku DMZ (dera lalifupi)." Ndiko kuti, madebiti ndi ngongole ukapezeka zoipa okhazikika ndi osakhalitsa kusiyana.

Kuchuluka kwa ngongole kulembedwa kutali, chimene izo zakhala ziri zaka zoposa zitatu, amafunika zaka 5 chiwerengero cha nkhani kutali-bwino pa 007. Komabe, ngati pa nthawi imeneyi kasitomala kumbuyo osachepera ya kobiri, opaleshoni amakhudza lolemba zotsatirazi: AT 50 (51) 91.02 Km. Ngati ndalama sanali anabwerera, nkhani chatsekedwa "ntchito Bu (OU)" kwa ndalama zonse.

chidule

The kampani kumapeto kwa nyengo ya malipoti ayenera kulenga ngongole zoyipa, ndiko kuti, ndalama zomwe ndi chodziwikiratu kuti abwerere. Njira kuwerengetsa ndalama zimenezi mu OU ndi Bu zosiyana. Ngati kasamalidwe wasankha kuonetsa ndalama, osati malipoti komanso mu ndondomeko mlandu, zosintha kuti ikuchitika m'munsi mwa dzanja. Nkofunika kudziwa cholinga chomwe malo a aumbike. The apamwamba kuchuluka kwa ngongole zoipa kwambiri, mlingo wa chuma ukonde. Pakuti "wokongola" malipoti, omwe umaperekedwa ku banki, si nthawi zonse zabwino.