Indlela ugcwalise Isigaba 6 2-PIT: igxathu negxathu Umhlahlandlela

- Order № IIM 7/11/450 Federal Tax Service Russia ngo-October 14 ukubala kwentela yengeniso efomini 6NDFL, eye ibalwa kanye emholweni abantu sekubika: amafomu okubika 2015 zavunyelwa. Declaration kwifomu evunyelwe kumele ligcwaliswe futhi ilungiselelo IRS for wonke amanxusa intela (nezinkampani, izinhlangano, amabhizinisi kanye osomabhizinisi ngabanye).

Umbiko ngesimo 6-PIT: ukulethwa umkhawulo wesikhathi, isakhiwo

Umbiko ku Ifomu 6NDFL idluliselwe ehhovisi lentela nsuku ngekwata. Umkhawulo umnqamulajuqu - ngosuku lokugcina lwenyanga kulandela yokubika. Uma kwenzeka lolu suku luba ngeholide, uMgqibelo noma iSonto, wabe esenikwa umbiko kwezidingo date - ngosuku olulandelayo zokusebenza emva ngempelasonto noma ngeholide.

Ngo-2017, sibalo umbiko ukunikeza kwabasemthethweni bentela akufanele lube ngemuva kuka:

• Okwesithathu Apreli 2017 (ukubala ngonyaka 2016)
• kwesibili ngo-May 2017 (umbiko wekota yezinyanga ezintathu 2017),
• wamashumi amathathu nanye ka-July 2017 (umbiko we-semi ngonyaka 2017)
• October 31, 2017 (umbiko nezinyanga zokuqala eziyisishiyagalolunye 2017).

Umbiko i-2017 kumele ibuyiselwe kungakapheli yesibili ngo-Ephreli 2018.

Ukwephula zokukhokha nokubika ukulethwa kuholela unswinyo ebekwa iziphathimandla zentela. I-ejenti intela ngeke bajeziswe ngumuntu esihle ama-ruble ayizigidi elilodwa ngokunqamula esigabeni ngasinye ngenyanga imisiwe, ngisho noma usuku olulodwa kuphela kubambezeleka.

Izinhlawulo ebekelwa yokubhalisa ayilungile namaphutha kulesi sibalo 6NDFL. Ukuze intela iziphathimandla wathola ezinganembile kufanele ngikhokhe inhlawulo ruble, anamakhulu mahlanu.

Lo mbiko unikeza ulwazi ungacacisi abantu zemvelo, futhi bebonke, kuhlolwa intela esohlwini imali kubo bonke abantu zemvelo abathola iholo enhlanganweni.

Ukubalwa amanani icala futhi yagcinwa umbiko 6NDFL has kokwakhiwa okulandelayo:

• ulwazi oluyisisekelo mayelana ejenti intela: Cover Ishidi
• izinkomba ezivamile ibalwa: Isigaba 1
• imininingwane eningiliziwe: Isigaba 2

Kubalulekile ukwazi imithetho kumiswa kwesigaba 1, kanjani ugcwalise Isigaba 2 sombiko 6 PIT isihloko.

Umbiko 6NDFL: isihloko

Ngesikhathi wokuvula (ikhava) ishidi wabonisa:

• ukubhaliswa ejenti intela idatha (igama nge emagama at OKTMO ikhodi INN gearbox, inombolo yocingo lokuxhumana);
• ulwazi ukuhweba-mbiko (igama yakha KND ikhodi ikhodi kanye ngonyaka kwesikhathi intela);
• idatha bentela (ikhodi IFTS).

Ikhasi lesihloko kufanele iqinisekiswe ngabe umphathi noma kummeleli wakhe.

ISIBONELO yokugcwalisa ishidi № 1 (isihloko) kuboniswa ngezansi.

Ifomu 6 PIT: konke kwezinsuku ezingu

ukubala Jikelele ukusebenza kanye nokugcinwa kwentela yengeniso ngesikhathi sombiko kuboniswe esigabeni sokuqala.

Isigaba 1 ezinqunyiwe izinga ngalinye, okuyinto ibalwa yentela ngemali engenayo. Ngokuvamile, inkampani esetshenziswa izinga 13 amaphesenti.

Ngokuhlukile izinga ngamunye engxenyeni yokuqala ikhombisa datha ngxenye yokubika, ibalwa njalo accrual phakathi naso sonke isikhathi intela:

• isamba iholo ibalwa (kuhlanganise izinzuzo) kanye eceleni isamba izinzuzo;
• I isicelo intela ezibanjwayo (inani);
• imali ebalwe, ligodliwe, ebanjwayo hhayi esibuyiswe intela umqashi imali;
• Inani abasebenzi (abaneminyaka zemvelo abathola iholo kuncike intela).

Qaphela: Njengoba umthetho, lemali yentela ngemali engenayo kubalwa akuyona ilingana nenani lezinombolo ebanjwayo. Okwangempela kwentela engenayo Ukugodla senziwa ekukhokhweni ukubala lokugcina enyangeni edlule, futhi ngokuvamile ube ngenyanga elandelayo sekubika.

Isampula ukugcwaliswa kwesigaba 1 umbiko 6 PIT aboniswe ngezansi.

Amanani esigabeni sokuqala incike indlela ugcwalise 2 kwesigaba 6 kwentela yengeniso.

Eyesibili kwesigaba 6 PIT: imininingwane eyisisekelo

2 Isigaba 6 kwentela yengeniso - etafuleni ulwazi. It ngokulandelana kwezenzakalo wabonisa:

• zonke imisebenzi kuhlolwa izimali ukuthi zakhokhelwa e sekubika (ekoteni), ne okubonisa oyisibopho usuku ukubala;
• lemali yentela ngemali engenayo ebanjwayo kusukela iholo ikhokhwe ngasinye ekhombisa usuku egqunywe;
• usuku langempela ukudluliselwa kwentela abahloli intela.

Ulwazi ngamunye engenile esigabeni sesibili yefomu icacisa block:

• usuku kanye nenani imali empeleni etholwe izisebenzi - t. Futhi 100 gr. 130, ngokulandelana;
• usuku kanye nenani lentela ligodliwe (ngenani elicacisiwe gr.130) - t. Futhi 110 gr. 140, ngokulandelana;
• Umnqamulajuqu ukudluliswa yentela ngemali engenayo nesabelomali (kulolu hlobo imali) - t. 120.

Ngokulandelayo, block iyaphindwa izikhathi eziningi ngangokunokwenzeka senziwa ezibanjwayo yentela ngemali engenayo.

2 PIT kwesigaba 6 (isampula ukugcwaliswa accounting) lapha ngenzansi.

Imithetho eyisisekelo ngokugcwalisa esigabeni sesibili 6NDFL

Ezinye izeluleko jikelele sendlela ukuqedela isigaba 2 6 Simemetelo kwentela yengeniso zimi kanje.

izinzuzo Cash ikhokhwe ngekota yokubika, kodwa hhayi kuncike intela edonswa eholweni, umbiko kungaveli.

Ngesimo 6NDFL lemali Ulungise imali ngaphambi kokususwa kwe tax, ie it is hhayi kwehle ngo lemali yentela ngemali engenayo.

Ulwazi olushiwo amafomu kwesigaba sesibili musa uqondane ulwazi engxenyeni yokuqala. Kusukela engxenyeni yokuqala inikeza konke kwezinsuku ezingu sezikhalazo zonke kwesikhathi intela, kuhlanganise ikota ukubika lesibili - kuphela idatha ikota yokubika.

Uma omunye futhi ngosuku olufanayo imali yatholwa, nge ezahlukene eliphelele elivumelekile imikhawulo isikhathi zokukhokha ku kwesabelomali sentela yengeniso efomini basuke kuboniswa imigqa ehlukene.

Line 120 kubonisa isethi Code Tax kukhawulela kosuku lokudluliswa kwe-yentela ngemali engenayo. Uma intela ngaphambi umnqamulajuqu ezisohlwini amagremu. 120 ibonisa hhayi usuku lwangempela yokukhokha, futhi esiphezulu NC kuvunyelwe.

Ikakhulukazi kudingeka uqaphe esimweni lapho imali ikhokhelwa kanye nokudluliswa intela empeleni eziye zenziwa ngosuku lokugcina ikota. Usuku lokukhokha intela ukuthi isabelomali kufanele icaciswe ngokuhambisana Ikhodi, futhi kuyoba usuku sekubika esilandelayo. Ngakho-ke, irekhodi ukuthengiselana kumele zivele ikota elilandelayo.

Uma izimali enkampanini zakhokhelwa kuphela eyodwa kwezine noma kanye ngonyaka, umbiko unika i-ikota lapho imali yakhokhwa, futhi kuyinto impoqo ezingxenyeni ezilandelayo konyaka.

Futhi esimweni esinjalo, yeka ukuthi ugcwalise Isigaba 2 yefomu 6 kwentela yengeniso - imali ikhokhelwa engxenyeni yesibili? Phakathi ikota yokuqala umbiko ngeke kudlule (ngoba ngeqanda amazinga), unikela ngokucophelela umbiko ikota yesibili, yesithathu neyesine. Kulokhu, umbiko we ikota yesithathu neyesine egcwele kuphela engxenyeni yokuqala.

Indlela ugcwalise PIT 6: Lines 100-120

Imininingwane kolayini 100-120 kuncike hlobo amacala.

Ithebula ikuvumela ukuthola indlela ugcwalise 2 kwesigaba 6 yentela ngemali engenayo siqu, lapha ngenzansi.

Uhlobo engenayo	Usuku Empeleni. Akhiphe. ngenzuzo k. 100	Usuku Bamba. yentela engenayo k. 110	Umnqamulajuqu nokukhokhwa podoh.naloga isabelomali k. 120
Imiholo, premium kanye inkokhelo eyengeziwe	Muva nje. usuku lwenyanga imali eningi. zar.platy	usuku vypl.zarplaty	Ngakusasa ngemva kosuku efakwe ohlwini. noma ukukhokhelwa ehhovisi iholo
Holiday pay, inkokhelo amashidi netrudosp.	ngosuku lokukhokha holiday Akunzima kanye amashidi yokukhokha amakhono	ngosuku lokukhokha iholidi, amashidi nokukhokhwa ukukhubazeka	Afterbirth. ngenyanga ngosuku. Akhiphe. abathengisayo amashidi netrudosp.
inkokhelo yokugcina ezimweni yokuxoshwa umsebenzi	usuku yokuxoshwa	Usuku kwenziwa yokukhokha. ukubala uma kokudubula.	Usuku olulandelayo Akhiphe suku. okonch.raschota
Income e hlobo. ifomu	usuku yokudlulisa imali e natures. ifomu	Eduzane. usuku isiphetho nezinye engenayo	Usuku olulandelayo Akhiphe suku. ngenzuzo
Daily ngaphezulu komkhawulo	Afterbirth. usuku lwenyanga., ku ikati. ikhiphe umbiko kusengaphambili	Eliseduze. usuku isiphetho nezinye engenayo	Usuku olulandelayo Akhiphe suku. ngenzuzo
inzuzo Material kusuka Umnotho. kuya ku-%	calends Kugcine. usuku lwenyanga., e kot.deystv.dogovor	Ngakusasa sokukhishwa nezinye engenayo	Usuku olulandelayo usuku esikhipha amaphemithi engenayo
IzA. engenayo akuhlobene yokukhokha umsebenzi	Usuku wathola. engenayo, umvuzo.	Usuku wathola. engenayo, umvuzo.	Usuku olulandelayo ukuthola imali umvuzo.
Umvuzo ofanele. ku isivumelwano sebhizinisi usonkontileka	Usuku efakwe ohlwini. ku-akhawunti yakho noma imali Ukukhishwa amaholo usonkontileka	kosuku lokudluliswa noma kokukhipha isitokwe. umvuzo.	kulandela yokukhokha isinxephezelo usuku

Ukudweba kuze yesibili kwesigaba 6NDFL: idatha ngombiko

Indlela ugcwalise Isigaba 2 Juni kwentela yengeniso? Ukubala imelelwa idatha yoqobo Ltd. 'liyisibani ".

Ngekwata yesine. Ngo-2016 inkampani wathola imali 14 abantu:

• abantu nambili ukusebenza ngaphansi kwezinkontileka zabasebenzi;
• Umsunguli we omunye (hhayi iphrofayli umsebenzi "isibani");
• Omunye umklami, osebenza inkampani angaphansi komthetho inkontileka wemibango ukuhlinzekwa kwemisebenzi.

Le nkampani iqasha Dietz, ngubani anelungelo nokudoswa indinganiso yentela ngemali engenayo.

Amalungu amabili abasebenzi 2016 babe predostvlena ejwayelekile ezibanjwayo izingane :

• Petrova N. -. Kwaphela izinyanga 10 kusukela ekuqaleni ingane ngonyaka 1 1,400 ruble x izinyanga 10 = 14 000 ruble
• Morozov EN - brary ezinyangeni ezingu-3 kusukela ekuqaleni konyaka izingane ezintathu - ((1400 x 2) + 3000) x 3 izinyanga. = 17 400 ruble
• Omunye yesisebenzi 2016 wanikezwa ebanjwayo ejwayelekile njengomuntu okhubazekile: AV Sidorov - izinyanga 12 kusukela kuqale unyaka nokudoswa kwaba izinyanga 500 x 12. = Ruble 6000.

Ukuze kalula ephelele kwesigaba 2 at 6 kwentela yengeniso ngoba ngekwata yesine. 2016 sebenzisa ithebula asizayo elandelayo. Iveza inani izinkokhelo, intela credits, enqwabelene futhi ikhokhelwe yentela Q4.

usuku ka ngenzuzo	usuku Okwangempela abamukeli (Izikolo) ngenzuzo	usuku Bamba PIT	Usuku kabusha Num PIT	afterbirth esiyizinsuku ezingu EFT PIT	Buka Abamukeli umvuzo. (Imali engenayo) in ruble	isamba ngenzuzo in ruble	isamba intela ezibanjwayo in ruble	ebanjwayo PIT in ruble
10/11/16	30/9/16	10/11/16	10/11/16	10/12/16	emholweni Septhemba (Graduate. ukulinganisa)	300000	1900	((300000 + 150000) -1900)) x13% = 58253, lapho 150,000 kakade vypl.avans 1 uhhafu Septem
10/20/16	10/31/16	11/11/16	11/11/16	11/12/16	kuthuthukiswe i 1 uhhafu unecala Okthoba	150000
10/20/16	10/20/16	10/20/16	10/31/16	10/31/16	inzuzo lezenzakalo netrudosp	24451,23		3183 (24451,23h13%)
10/25/16	10/25/16	10/25/16	10/25/16	10/31/16	Umvuzo ofanele. ngaphansi inkontileka isibonisi Jwayelekile. amasevisi	40000		5200 (40000h13%)
11/11/16	10/31/16	11/11/16	11/11/16	11/14/16	emholweni imali esitezi sesibili. Okthoba	317000	1900	((317000 + 150000) -1900) x13% 60463
11/11/16	11/11/16	11/11/16	11/30/16	11/30/16	ethengisa	37428,16		4866 (37428,16h13%)
11/20/16	11/30/16	12/9/16	12/9/16	12/12/16	Wage ezingeni. yokukhokha ngokuba okokuqala uhhafu Novemba	150000
12/9/16	11/30/16	12/9/16	12/9/16	12/12/16	Zarab.plata yesibili uhhafu Novemba	320000	500	((320000 + 150000) -500) x13% = 61035
12/20/16	12/30/16	11/1/17	11/1/17	12/1/17	Zarab.plata ngokuba okokuqala izibuya. Disemba	150000
12/26/16	12/26/16	12/26/16	12/26/16	12/27/16	izinzuzo	5000		(5000h13%) 650
12/27/16	12/27/16	12/27/16	12/27/16	12/28/16	izipho hhayi CASH. ifomu	35000	28000 (4000h7)	910 ((35000-28000) x13%)
					TOTAL	1,528,879.39	32300	194560

Ithebula ikhombisa ekhishwe abasebenzi eziyisikhombisa izipho loNyaka Omusha.

Ngo-2016, laba basebenzi awutholi usizo lwezimali nezinye izipho.

ISIBONELO ukugcwaliswa esigabeni sesibili 6NDFL

Ngokusho ulwazi olushiwo lelingenhla, sicabangela indlela ukugcwalisa kwesigaba Februwari 6 PIT:

Block lokuqala:

• ikhasi 100 - Ikhasi 130 30/09/2016 - 300000 .;
• Page 110 - 11.10.2016 p.140 - 58253 .;
• ikhasi 120 -. 10/12/2016.

iyunithi Okwesibili:

• Page 100 - 20.10.2016 p.130 - 24451,23 .;
• Page 110 - 20.10.2016 p.140 - 3183 .;
• ikhasi 120 -. 10/31/2016.

block Okwesithathu:

• Page 100 - 10.25.2016 p.130 - 40000 .;
• Page 110 - 25.10.2016 p.140 - 5200 .;
• ikhasi 120 -. 10/31/2016.

block Okwesine:

• Page 100 - 10.25.2016 p.130 - 40000 .;
• Page 110 - 25.10.2016 p.140 - 5200 .;
• ikhasi 120 -. 10/31/2016.

block wesihlanu:

• ikhasi 100 - Ikhasi 130 31/10/2016 - 317000 .;
• Page 110 - 11.11.2016 p.140 - 60463 .;
• ikhasi 120 -. 11/14/2016.

block Owesithupha:

• Page 100 - 11.11.2016 p.130 - 37428,16 .;
• Page 110 - 11.11.2016 p.140 - 4866 .;
• ikhasi 120 -. 11/30/2016.

block Owesikhombisa:

• Page 100 - 11.30.2016 p.130 - 32000 .;
• Page 110 - 09.12.2016 p.140 - 6103 .;
• ikhasi 120 -. 12/12/2016.

block lesishiyagalombili:

• Page 100 - 12.26.2016 p.130 - 5000 .;
• Page 110 - 12.26.2016 p.140 - 650 .;
• ikhasi 120 -. 12/27/2016.

Iyunithi lesishiyagalolunye:

• Page 100 - 27.12.2016 p.130 - 35000 .;
• Page 110 - 27.12.2016 p.140 - 910 .;
• ikhasi 120 -. 12/28/2016.

2 Isigaba 6 PIT: ifomu, ugcwalise umbiko iphethini zero

Umbiko 6NDFL kudingeka ukuthi unikeze intela ejenti: ibhizinisi (inhlangano) kanye SP, ukukhokha amaholo ukuze ngabanye. Uma ngesikhathi ikhalenda ngonyaka PI noma inkampani is hhayi ezishiwo ingakhokhwa abasebenzi imali futhi kwaholela imisebenzi yezimali, ukubala we zero ifomu 6NDFL awukwazi ukuqasha IRS.

Kodwa uma inhlangano noma osomabhizinisi ngabanye ukunikeza zero ukubala ke IRS liyadingeka ukusamukela.

Abahloli hhayi znyut IRS ukuthi inhlangano noma osomabhizinisi ngabanye esikhathini yokubika akazange ukuqhuba ibhizinisi zezimali, hhayi ejenti intela, futhi zilindele ukubala ku Ifomu 6NDFL. Uma umbiko kungakapheli amasonto amabili ngemuva umnqamulajuqu yokugcina ngeke zilethwe, bese-IRS unelungelo ukuvimba i-akhawunti yasebhange futhi wabeka izinhlawulo IP noma izinhlangano ungadluli umbiko.

Ukuze abalekele inkinga ne-IRS accountant unelungelo lokuthathwa njengomsulwa lidalule 6NDFL (amanani angenalutho) noma ubhalele incwadi Ulwazi IRS.

I isampula ukuyethula umbiko ngeqanda amazinga ezibalwe ngezansi.

incwadi Sample kombiko IRS ka-zero kungabonwa ngezansi.

Ukugcwalisa 6 PIT: algorithm yezenzo

Ukuze iwenze ube lula umsebenzi ku kokuqeda kwesigaba sesibili 6NDFL ukubala kuyadingeka:

1. Buthani wonke oda imali yokukhokhela kwentela yengeniso ngekota yokubika.
2. Buthani wonke oda yokukhokha zokudlulisela imali abasebenzi futhi ezingaqedwa imali ezigunyaza, Ukukhishwa imali yemali, uwafake ngokulandelana kwezenzakalo.
3. Dala uhlu ngokwesekala Ngokwesibonelo ezichazwe ngenhla
4. Ulwazi uhlobo ngalunye engenayo kuthebula ukugcwalisa, ngokusho ulwazi inikezwe esigabeni: "Indlela ugcwalise 6NDFL:. 100-120 imigqa"
5. Kusukela etafuleni asizayo egcwele ukuthatha ulwazi ukubala kwesigaba 2 6 PIT.

Isexwayiso:

• Line 110 ibonisa kosuku okwakhishwa ngalo umsebenzi empeleni ikhokhwe imali (ngisho noma iholo noma ezinye imali ikhokhelwa kwedethi esabekwa Tax Code).
• PIT akuyona ebibanjelwe Ukukhokha kusengaphambili.
• Line 120 is Ulungise umkhawulo usuku ekudluliseni intela nesabelomali ngohlobo imali kunokuba usuku lwangempela yentela ngemali engenayo yokudlulisa (ngisho noma intela ohlwini kwedethi esabekwa Tax Code).
• Line 140 is Ulungise inani ibalwa imali yentela ngemali engenayo ikhokhwe (uma intela engenayo kungukuthi efakwe ohlwini ngokugcwele noma singekho ohlwini, namanje wanyathela intela okufanele ziye efakwe).

Eyesibili kwesigaba 6 kwentela yengeniso. Isimo: akunakwenzeka bagodle intela

Indlela ugcwalise 2 IsiGaba sesi-6 kwentela yengeniso, lapho ukugcina kwentela engenayo kusukela umsebenzi akunakwenzeka?

umuntu ophilayo ingeniso mali etholwe uhlobo (isibonelo, isipho), kodwa esikhathini esizayo ayenakho mali.

Umqashi akunakwenzeka ukubamba bese ushintshela isabelomali intela engenayo on imali ekhishwe ngokwalo ngokomzimba.

Njengoba yokugcwalisa kwesigaba 2 6 PIT kulesi simo, kuboniswe ngenzansi:

• p.100 - usuku udaba imali e uhlobo;
• p.110 - 0;
• p.120 - 0;
• p.130 - engenayo ngokwezibalo zangempela (isamba);
• p.140 - 0.

Inani akuyona imali ebanjwayo is ohlwini ngaphansi Declaration kuqala ku-ZU k. 080.

isiphetho

6 Declaration of kwentela yengeniso - umbiko ezimali entsha. Lapho lugcwele kukhona inqwaba izinkinga, hhayi yonke imininingwane ezibhekwa futhi kubonakala ezincomweni eyanikezwa intela. Incazelo kanye ukucaciseleka ezindabeni inkani njalo zinikwa izinhlamvu olusemthethweni Federal Tax Service Russian Federation. Ngo-2017 engabondli abakubo izinguquko amafomu okubika kanye imithetho ukugcwaliswa yayo. Lesi sihloko sibonisa indlela yokugcwalisa 2 IsiGaba sesi-6 kwentela yengeniso ezimweni eziningi ezivamile, i-algorithm kuholele okukhiwa kuze esigabeni sesibili sibalo iye ekusebenzeni ngempumelelo.

Inhlanhla ku ukulethwa kwemibiko!