CSC - Iyini? CSC Izintela

Imibhalo yokukhokha osomabhizinisi, futhi ngezinye izikhathi labo sekudingeka ukuba kubunjwe izakhamizi ukufeza izibopho ezihlobene inkokhelo ukuze isiKhwama izimali ezithile, ngokuvamile kushiwo CSC. Kungase kubonakale sengathi zasesiteji ezifanele - okokugcina icala nje. Kodwa lokhu akulona icala. Lungile CSC - isimo ebaluleke kakhulu inkokhelo kudingwa wumthetho ozoba, nesihluthu eminyangweni efanele. Ukucacisa ulwazi oluyiqiniso sibonakalisa CSC e oda yasebhange - ukhiye isici usomabhizinisi yokukhokha isiyalo. Uma akulungile, umnyango kahulumeni, okuyinto ulindele usomabhizinisi notshwala wezimali, ongalichaza inkomba engalungile zasesiteji, ukubizwa ngokuthi isihloko abantu ababalekela ukukhokha intela ekukhokheni ubudlelwane ezibekwe izimali kuMgcinimafa ngumthetho. Kuyini CSC? Indlela yokuqinisekisa ukusetshenziswa wayo elungile?

Ingqikithi yalo CSC

CSC - kuba emelela elula. Ziqala ke njengoba ikhodi isabelomali ngezigaba. Siqukethe amadijithi angu-20, okuyinto uloba idatha ku, isibonelo, uhlobo inkokhelo, kanye umamukeli. CSC - iyithuluzi lapho iziphathimandla zomphakathi, lapho osomabhizinisi udinga ukudlulisela amacala athile - FTS noma, isibonelo, Pension Fund kahle ukuthola futhi basakaze izimali. Kukhona izinhlobonhlobo eziningi yokukhokha ukuze yengcebo, okuyilona elidingekayo ukwenza bentela. CSC - ithuluzi khiye ngezigaba zabo.

Isidingo ukusebenzisa BCF ngenxa yokuthi isimo usethe umsebenzi - lula eziqoqwayo. Sebenzisa i-akhawunti eyodwa yawo wonke izinkokhelo kuyinkinga. Qaphela ukuthi isabelomali ngezigaba amakhodi de jure uvele Russian ezimali umkhuba esanda kutholakala - ngo-1999. Sabe kwangena amafomu olusemthethweni elihambisana umbandela yokukhokha.

impermanence CSC

Amakhodi embuzweni, ukushintsha njalo. Siyini isizathu? Impendulo ocacile yalo mbuzo phakathi ochwepheshe ukuthola kunzima. Ngaphezu kwalokho, kokuhlukana akugcini nje libhekene CSC, kodwa ngezinye izikhathi futhi yakha lapho bentela uhlu izimali ezithile endaweni yomcebo. Ngakho-ke, umsebenzi usomabhizinisi - lokhozi oshayiwe elawula ukuxhumana amabhizinisi kanye neziphathimandla zikahulumeni ngendaba ayiveli ikhona CSC entsha. Ochwepheshe batusa ukuba baxazulule izinkinga ezinjalo ngendlela esifike ngesikhathi ukuthola kukaMoya yenkomba kanye nezinhlelo zomthetho noma amasevisi ezimali. Kungaphawulwa ukuthi kukhona izindawo eziningana lapho entsha CSC - into ngempela uncharacteristic. Elihambisana ikhodi kuzo ngokuvamile akashintshi. Noma kunjalo, kutuswa ukuba osomabhizinisi kuzo zonke izimo ucacise ezifanele zasesiteji yokukhokha. Uma ikhodi engalungile lapho ukukhokhelwa uzobe ecacisiwe ngokuthatha uhlangothi imali akakwazi enze lokho kuthengiselana kwabo ngendlela efanele. Ngezinye izikhathi kungase ukukhonza njengesisekelo lokusebenza usomabhizinisi olunikezwa umthetho zokuphatha umthwalo izinyathelo.

CSC Amafomu

CSC - ipharamitha ukuthi kungenziwa ezihlobene ezihlukahlukene izinhlobo izinkokhelo esabelweni sezimali. Kukhona ezifanele ngezigaba amakhodi, ezisetshenziswa ukuxhumana zikahulumeni nezinhlangano osomabhizinisi e inqubo kubalwa amacala ukuze uthole inzuzo izinzuzo. Paid usebenzisa CSC intela imoto. Amaphutha isicelo of zasesiteji engathandeki kakhulu. Uma umqashi isuke iqoqo inikezwe Treasury, usebenzisa okungalungile ikhodi isabelomali ngezigaba, inkokhelo umane akubalwa.

Kunezizathu eziningana zokuthi Ukwahlukaniswa CSC. Phakathi ezivamile - esabelweni ikhodi efanele nenqubo yokukhokha ngeqhaza umshwalense. Lesi sigaba isilinganiso ezilandelayo CSC:

- olusungulelwe yokukhokha izimali ezengeziwe ukuze izakhamuzi wahlanganyela izinhlobo zomsebenzi ezishiwo yiSigaba 27 zoMthetho Federal "Ngo zabasebenzi impesheni";

- BCF iminikelo ezidinga ukudlulisela Pension Fund njengoba sibe inkinga ku ukwakheka umshwalense ingxenye nempesheni;

- iminikelo zikhokhelwe Pension Fund ngenjongo yokwemukela ingxenye uxhaso impesheni.

Esinye isigaba ezivamile isabelomali ngezigaba amakhodi kuhilela imisebenzi kulabo enzelwe abasuke osomabhizinisi lokukhokha ukusebenza uhlelo lobunikazi intela. Ngokwesibonelo, kukhona CSC okuyiwona amacala ezifanele kufanele ungeniswe kumphatsi edolobheni noma isifunda yengcebo.

Kwesibopho sokuwenza ngu CSC ngabanye enikeziwe, - the umshuwalense ezihlobene isilungisiwe. Abakwazi ukusethwa osomabhizinisi ngabanye, abameli, notaries kanye nezinye ochwepheshe abazisebenzayo. isabelomali ngezigaba amakhodi esigabeni okukhulunywa zihlukaniswe naleyo yenzelwe ukusetshenziswa ukukhokhelwa okuyiwona izimali zidluliselwa ku-umshwalense ingxenye yempesheni, kanye naleyo kukhonjisiwe imibhalo settlement okuyiwona izimali baye ezingxenyeni uxhaso.

Kube CSC, okuyinto lesibekiwe isikweletu - imali ukuthi osomabhizinisi, ngoba noma ngabe yisiphi isizathu, abaholelwa kancane kuze FIU. Ngokufanayo, olusungulelwe ukudluliselwa amakhodi ngezezimali yomshuwalense ingxenye yempesheni, bese kuba khona labo ukuthi asetshenziswa inkokhelo ngokudlulisela izimali ingxenye uxhaso.

BCF lokukhokhwa kwentela yengeniso

izinto ezithakazelisayo kulelo cala, uma uhlobo Imali ukuthi ekhokhwa CSC ukuzibandakanya - PIT. Iqiniso lokuthi umthetho IsiRashiya sinamagama 4 izinhlobo isabelomali ikhodi ngezigaba intela ku yengeniso.

Personal kwentela WaseRussia kungenziwa esakhokhwa izigaba ezahlukene bentela: abantu ngokomzimba langempela, intela abameli, osomabhizinisi, kanye nabantu bezinye izizwe abasebenza e-Russia (isibonelo, usebenzisa patent). Ngaphansi kwalesi sikhwama, usomabhizinisi, ukukhokha ngokucacisa CSC PIT ungakhetha kulokhu okulandelayo isabelomali ngezigaba amakhodi:

- ikhodi edingekayo ukulungisa ukusatshalaliswa engenayo intela yomuntu kwi engenayo, okuyinto akhiwa ne iqhaza ngqo intela ejenti (ngaphandle yokubaluleka lezo zinhlobo zezindawo izimali ukuthi kubalwa futhi ukhokhelwe ngokuhambisana nezinhlinzeko Article 277 we Tax Code);

- KBK, esetshenziswa isimo ukukhiya endaweni yengcebo uhulumeni ukuthi imali yentela siqu, ekhokhwa osomabhizinisi, abameli, notaries kanye nezinye ochwepheshe abazisebenzayo;

- ikhodi okuyinto siqu kwentela isabelomali benzelwe, wabalula ngengeniso sabantu zemvelo ngaphansi kwezimiso zoMthetho Article 288 we Tax Code;

- KBK, ngawo kwentela yengeniso idluliswe endaweni yomcebo ngesimo izinkokhelo fixed kusukela izimali ukuthi kukhona abantu bokufika abasebenzako ngesisekelo patent - ngokuhambisana nezinhlinzeko Art. 277,1 we Tax Code.

Lezi CSC kufanele asebenzise nokuqashwa yenkampani abasebenzi ngaphansi izinkontileka zokuqashwa, kanye osomabhizinisi, uma abaqashi. Lokho requisites ohlala kuso kuyakhulunywa ngaso zisebenze ekukhokheni izimali endaweni yomcebo ukukhokhela abasebenzi. CSC futhi kubhekwe yithi asetshenziswa yi-tax ejenti, uma kukhona isidingo ekukhokhweni izinzuzo kuhlinzekelwe ukulingana iqhaza kunoma yiliphi ibhizinisi. Ngaphezu kwalokho, amakhodi isabelomali ngezigaba kudingeka IP, okuyinto ngokukhethekile jikelele intela uhlelo, abameli, abameli, notaries kanye nezinye ochwepheshe abazisebenzayo.

izinombolo ukwehluka isici

Sixoxe nje izibonelo ezimbalwa zendlela CSC ngezigaba. Izigaba, okungase emelelwa amakhodi okuhambisanayo, inombolo enkulu. Kukhona izinhlobo eziningi kakhulu izimali, okuyinto asethwe ahlukene CSC: ezokuthutha intela, impahla, kwentela yengeniso. Nokho, njengoba sibonile ngenhla, amakhodi kumele kube lusizo. Uma umqashi ukwenza inkokhelo CSC, yena kanye esetshenziswa ngempumelelo, bese washintsha kuthengiselana akazange athathe indawo.

Izinhlawulo amaphutha usebenzisa amakhodi

Empeleni, lokho unswinyo bangalindela usomabhizinisi, uma wenza iphutha enkulu ekukhethweni kuka-ikhodi mbuzo? Kulezi zimo, kungenzeka ukuthola esihle. Emaphutsa CSC ngokuvamile bachaza isimo i ukugwema we wentela kusukela isibopho zinikelwa mthetho njengoba. Ungase futhi uqaphele ukuthi ngomqondo othile, uyaluvumela angabhekwa yokuthi ngisho noma ikhodi engalungile of kwesabelomali ngezigaba Bank nokho engikhiphela umyalo wokukhokha - futhi imali isuka akhawunti yamanje. Yebo, kamuva wabuya, kodwa ngalesi sikhathi, mhlawumbe, bangase bazuze ebhizinisini.

Uma uhlu usomabhizinisi usebenzisa CSC, iminikelo Zempesheni kanye nezeNhlalakahle Insurance Fund, uma kwenzeka amaphutha umnyango amakhodi afanele - ngokuhambisana umkhuba ovamile - ebheka khona ukuthi isihloko ekukhokheni izimali evades izibopho. Ngenxa yalokho, inkampani ziyophoqeleka ukuba akhokhe izimali afanayo phakathi igadle kwezwakala nasezimalini futhi - kodwa ehloniphekile okuzenzakalelayo isithakazelo.

UMthetho Federal № 212, okuyinto elawula ekukhokheni izimali kuya amabhizinisi Treasury, njengoba kwaphawula u-abameli, ziqukethe ngqo ukuthi abaqashi banesibopho inkomba ayilungile oda zokukhokha amakhodi isabelomali ngezigaba.

Thola namaphutha lesifanele

Nokho, ungahlala ukulungisa imiphumela kabi CSC. Izinhlawulo kanye nezinhlawulo kukhanselwa, yebo, akuvamile, kodwa, uma osezwile ukuqaphela amaphutha amakhodi isabelomali ngezigaba, usomabhizinisi kungenzeka ukuzama ukugwema esikhathini esizayo, futhi ngaleyo ndlela akwazi ukugwema unswinyo.

Ukuze uqale, cabangela imithetho, okubonisa ethize isithakazelo accrual embuzweni. Ake sithi kukhona kwakwenzeke: Abantu abasohlwini nezimali Pension Fund futhi wasebenzisa CSC ayilungile. FIU lokukhokha olufanele ingemukelwa. Yini izonikezwa umthetho osebenzayo isakhiwo isimo?

Ngokuvamile, izenzo usomabhizinisi uzobe ngokuhunyushwa nangokunembile - njengendlela ukuphambuka kusuka isibopho ukudlulisela izimali yengcebo ebekwe umthetho. It bazohlolwa isigwebo. Nokho, uma sekukhokhwe izimali eya RPF, kodwa sivala kahle ngenxa CSC ayilungile, usomabhizinisi has ithuba esisemthethweni ukuthumela umlayezo inhlangano efanele, ecacisa ikhodi yokukhokha.

Kumele wenze isicelo sempesheni ngendlela enqunyiwe futhi babiza ke ikhophi irisidi eqinisekisa ukudluliswa kweemali. Uma ulwazi izovela akhawunti ye Sempesheni ukuthi imali weza fixed kahle, ngokuhambisana CSC, le FIU ngeke zisaba ukushaja isigwebo.

Njengomthetho, inqubo idatha intuthuko embuzweni, kuthatha akukho izinsuku ezingaphezu kwezintathu. By endleleni, le simo kungenzeka lapho usomabhizinisi, kokunquma lokuqala uthintane udondolo inhlangano isimo ukusetshenziswa CSC efanele ukuthola ulwazi olungalungile. Uma ungakwazi ukufakazela kwalokhu-ke, njengoba kwaphawula u-abameli eziningana, izinhlawulo kungagwenywa. Noma ngisho ukukhansela - lolu kungase kwenzeke into eyivelakancane.

Kukhona izinkomba ukuthi uMthetho Federal inombolo 212 izichibiyelo uzilungiselele, owawuthi wentela uzokwazi ucacise idatha yokukhokha. Ngokwesibonelo, uma kwakukhona CSC ushintsho, futhi akazange afunde okuthile ngako ngendlela esifike ngesikhathi futhi i ikhodi engalungile, sizokwazi ukwenza ngaphandle incurring yiziphi izinhlawulo.

Kuphi ukuze uthole ikhodi efanele

Ngutiphi tintfo letingase aqukethe ulwazi olufanele mayelana amakhodi isabelomali ngezigaba? Njengoba usomabhizinisi ukwazi lokho CSC kubalulekile ukuze ucacise endabeni ethile? Isisetshenziswa main lapha - ezikhethekile iziqondiso imininingwane.

Ziyakwazi iningi ezimali izincwadi. Kuyinto kudingekile kuphela uma isebenza nabo, silalela lokho ngonyaka babuye bakhululwa. Uma kukhona ukungabaza - kungcono ukuya ehhovisi eliseduze yesifunda ye-Federal Tax Service kanye nokubonisana khona.

Nikeza ulwazi olufanele iziphathimandla zentela zonke contact: osomabhizinisi ukhokhe imali esikhwameni noma abasebenzi; bayizakhamuzi ukukhokha usebenzisa CSC, ezokuthutha, intela yomhlaba noma efanayo kwentela yengeniso, esukela ukuthengiswa kwempahla.

Inqubo isicelo CSC ilawulwa oda we-Ministry of Finance. imibhalo edingekayo bavunyelwa ngonyaka owandulela unyaka lapho amabhizinisi kudingeka uhlu kwalokho noma ezinye izindleko. Ngo-oda kungenzeka Ministry of Finance njengoba zigunyazwe entsha ngokuphelele isabelomali ngezigaba amakhodi.

Isakhiwo CSC

Siye safunda ubunjalo CSC. Sokuqonda lezi izifinyezo siyaqonda. Thina manje ukuphenya kabanzi ukwakheka isabelomali ngezigaba amakhodi. Njengoba sishilo ngenhla, zenziwe kwamadijithi 20. Zimelela ekulandelaneni amabhlogo amane. Idijithi yokuqala ebonisa oluthathwa ngendlela ethakazelisa kakhulu - njengoba "isiKhulu esiPhezulu engenayo." Zimelela uhlobo izimali kwesabelomali noma isimo mayelana nale ndaba, okuyinto umamukeli we izinkokhelo ezifanele. Njengomthetho, kuba zikahulumeni, okuyinto ziyadingeka kahle ukwamukela Ukudluliselwa endaweni yomcebo, ukuhlola ukuthi zinembile. Izinombolo block lokuqala ngaphakathi CSC ngokuvamile fixed, akuvamile ukushintsha. Ngokwesibonelo, ikhodi 393 kusho ukuthi inkokhelo sidluliselwe FSS. Isibalo sabasebenzi abangu-182 sinqume ukuthi izimali kumele idluliselwe Federal Tax Service.

Block ye-oda zezinombolo ikhodi isabelomali ngezigaba yesibili libhekisela eyodwa noma elinye iqembu yokukhokha. Idijithi wesine ingumthombo esimisiwe ukudluliswa kwemali. Ngakho, uma usomabhizinisi okhokha intela, inkokhelo kuchazwa njenganoma bohlanga 1. Uma, ukwenza isibonelo, izimali zidluliselwa ngendlela oludlulele, kubalulekile ukusebenzisa umfanekiso 2. elandelayo Izinombolo ezimbili awashintsheki uhlobo ezithile intela. Izinkomba lapha kungahluka kuye isizathu kubalwa izimali. Ngakho, ngokwesibonelo, i-income tax usetshenziswa CSC sibalo 01, uma inkokhelo VAT, uma usomabhizinisi isebenza nge izimpahla amazwe - 04.

Izinombolo 12 no-13 ikhodi isabelomali ngezigaba kubonisa ezingeni elithile kweluhlelo lwahulumende ngalokuyimphumelelo wokuphathwa kwezimali. Ngakho, uma kuziwa isabelomali sikahulumeni, bese ukubeka ikhodi 01. Uma inkokhelo iwukuba zifakwe ohlelweni lesifunda wokuphathwa kwezimali, ikhodi ukusetshenziswa 02. Ukuze ulaliswe isabelomali wendawo isetshenziswa 03, endabeni yengcebo idolobha - 04, ngebhajethi wesifunda 05. Ukukhokha ikhodi isethelwe Pension Fund kuboniswe izimpawu 06, iminikelo yokusekela Social Insurance Fund - 07.

Esikhathini idijithi 14 ikhodi iqinile ifomu ethize yokukhokha. Ngakho, uma umnikazi idlulisela intela nesabelomali ezinye ezingeni, kufanele siyisebenzise kule ngxenye ikhodi CSC 1. Uma ezikhokhelwayo usebenzisa CSC izinhlawulo, kufanele ukuthi iyizigidi 2. Ngokuphathelene 15 nele-17 amadijithi, cishe kuzo zonke izimo bavalelwe bangasebenzi amaqanda. amadijithi amathathu ekupheleni ikhodi isabelomali ngezigaba kunqunywa uhlobo imali loya isimo. Ngokwesibonelo, 120 isetshenziswa lapho base ukuqoqa, lapho ibekwe BCF - wentela yomhlaba. Ikhodi 110 kudinga isabelo yokukhokha izimali ezikhokhelwayo amabhizinisi nge izimali.

Ukubaluleka kwe-CSC

Nokho, sinqume ukuthi CSC - akuyona nje Okusemthethweni, njengoba umbandela ebaluleke kakhulu inkokhelo. I -oda yokukhokha eyenziwe osomabhizinisi e inqubo zokuhlala nesimo, kubalulekile ukuba ucacise lesifanele ikhodi isabelomali ngezigaba, kungenjalo ugweme izindleko ezingemnandi zezimali.

I Kungashiwo okufanayo mayelana abantu zemvelo. Abaningi babo Ukhokha usebenzisa CSC, intela yomhlaba. Yiqiniso, ezimweni eziningi, imininingwane yokukhokha, ukuthi ucacise edingekayo isabelomali ikhodi ngezigaba, izakhamuzi azise iziphathimandla zentela. Kodwa akuyona inkinga ukuqinisekisa ukuthi ulwazi olunikezwa Federal Tax Service, ezifanelekile.

Ngakho, osomabhizinisi kanye abantu zemvelo uma kudingeka, kufanele ihileleke (ikakhulu lapho sisebenzelana esiningi izimali endaweni yomcebo), imithombo othembeke kunabo bonke, okuyinto ekhombise CSC. Ungakwazi ukucela iseluleko Federal Tax Service.

Abantu abaningi abasazi ngokuphelele ne CSC: yombhalo we eside ngabo akusho kakhulu. Kodwa ngaso sonke isikhathi kuyasiza ukwazi imininingwane isiqondiso zomthetho wokubambisana phakathi zikahulumeni kanye bentela. Lokhu kuzogwema amaphutha ngephutha ekwenzeni izibopho eyayifunwa izifundo umthetho ubudlelwano zomthetho civil okuhlotshaniswa nokudluliswa izimali ezithile endaweni yomcebo isimo.