Injongo yokukhokha: yini ukubhala? Indlela ugcwalise imibhalo yokukhokha

Inqubo ukugcwalisa umyalo wokukhokha lishintshwa njalo, esekelwe eziseqhulwini isiqondiso zomthetho of ubudlelwano zezimali. Uma inkampani idinga ukuthumela ebhange ngoba ukukhishwa umyalo wokukhokha, ukugcwaliswa wayo elungile izodlala indima ebalulekile ngokuya impumelelo kuthengiselana zezimali. Uyini imithetho eqondile zokulawula ephathelene nokusetshenziswa oda yokukhokha? Uma ugcwalisa esinye losemcoka - "Inkokhelo" - lelo phuzu?

Inqubo entsha ngokugcwalisa platezhek: izinguquko

Okokuqala - imininingwane isiqondiso umthetho ubudlelwane zezimali, okukhulunywa ngakho.

Ukugcwalisa umyalelo ukukhokhelwa - inqubo owenziwa ngaphansi imithetho emisha kusukela 2014. izinguquko ezinkulu ukuze sisebenze idokhumenti okuxoxwa ngayo:

• ikhono ucacise kuyimfuneko ezibalulekile 101;
• kudingeka kulungiswe ikhodi ensimini 105 OKTMO;
• ekubukekeni zasesiteji e ukwamukela izindinganiso ezintsha ezingu 106;
• isidingo izinkambu 108 ngokuhambisana oda entsha;
• ukwehlisa uhlu izinkokhelo ku 110;
• ukubukeka zasesiteji entsha e umyalo wokukhokha, okungukuthi - "Coda".

Ezimweni eziningi, kuba nzima kakhulu ukukhona bagcwalise wezimali uthola zasesiteji "Inkokhelo" e inkokhelo. Cabanga indlela udinga ukuba, ngokuhambisana kwezinkambiso esungulwe ufaka imininingwane ethile kule nsimu.

Props "Inkokhelo": izici egcwele

Ngakho, umsebenzi wethu - kahle ugcwalise "Inkokhelo" kuyimfuneko. Yini ukubhala kuso?

Okokuqala, kuyafaneleka ukuthi umtsetfo lokhona sezimali Russian Federation akusho ukusungula izidingo esiqinile ukuze kufundiswe kwanoma yiluphi ulwazi zasesiteji, okukhulunywa ngakho. Kodwa amazinga zamanje ubeka nenqubo eziyisisekelo ukuthi kufanele uhambisane nale inkambu umyalo wokukhokha: lonke inani izinhlamvu bangena kuyo akufanele bube ngaphezu kuka-210.

Ngaphezu kwalokho, e incazelo kubhekwe zasesiteji kungase kubonise ulwazi oluphathelene:

• ngqo imininingwane yalolu yokukhokha;
• izimpahla, amasevisi;
• kumadokhumenti eyinhloko eqinisekisa yalezi nezinye ubudlelwane zomthetho;
• VAT.

Futhi, umyalo wokukhokha kungadinga ukugcwaliswa nenye idatha - ezimweni lapho kuyadingeka kusukela luvo yomthetho noma inkontileka. Masitadishe yini zethulwe ngqo zasesiteji okuqukethwe okukhulunywa ngakho.

okuqukethwe

Kithina kubalulekile ukuqonda ukuthi ngokuvamile kubonakala "Inkokhelo". Yini ukubhala ke, ngokusekelwe umkhuba wokusebenzisa ubudlelwano zezimali?

Ngokuvamile kulesi zasesiteji ihlanganise ulwazi:

• ngqo ngenhloso ukukhokhelwa (kuleli cala, idokhumenti kungenziwa nohlobo lobudlelwane fixed - ngokwesibonelo, kubulawa imisebenzi, ukuhlinzekwa kwemisebenzi, ukuthengwa kwezimpahla, inkokhelo inkokhelo);
• Ngokusekelwe kuthengiselana (isib inombolo inkontileka, i-akhawunti, esekelwe okuyinto inkampani ibalwa nge uzakwabo);
• imiphumela langempela ubudlelwano obusemthethweni (isibonelo, uhlu izimpahla, elihunyushwe ngokuthi, umsebenzi izinkonzo);
• ezihlukahlukene izinkokhelo yokudlulisa (okungenzeka kube emelelwa, isibonelo, kusengaphambili, noma nokuthenga okufanayo ngemva ukulethwa kwezimpahla noma amasevisi).

Futhi ezinye ulwazi olufanele kubonakala zasesiteji - lowo bunikezwa inkontileka. Ngokwesibonelo, kungase kube isikhathi nemizana phakathi kwabalingani, ulwazi eqondile ukukhokhelwa.

Ngaphezu kwalokho, kubalulekile ukuba ingabonisi inani VAT - injongo ukukhokhelwa senzelwe ukubandakanya ulwazi aludingayo ngokulandela umyalo wokukhokha. Uma imali yentela ungeze ingakhokhwa inkampani, leli qiniso kuyabonakala zasesiteji, okukhulunywa ngakho. Kungenzeka ukubhala, isibonelo, "ayifakiwe". Qaphela ukuthi uma uthumela oda yokukhokha ehhovisi lentela akudingekile ukuze ucacise ulwazi olufanele mayelana iI-VAT. Injongo yokukhokha kuleli cala, ngenxa ukukhokhwa kwezintela, hhayi ezihilela niqinile sokusebenzelana.

Kuyoba usizo ukufunda imininingwane ngokugcwalisa izikweletu uma udlulisa izimali FTS ngaphezulu.

Props "Inkokhelo": Ukudluliselwa intela

Uma kwenzeka udinga ukwenza intela izinkokhelo, bekungaba iyiphi injongo inkokhelo futhi? Yini ukubhala zasesiteji ezifanele? Inkambu kuncike uma ohlelweni lokukhokha ligcwele IRS, kumele iqukathe, ngokukhethekile, ulwazi ukuze kutholakale inkokhelo. umbuzo props lapho ukukhokha intela ingase ihlanganise ulwazi olumayelana abakhokhi bentela (ie, isibonelo, igama lenkampani, igama Okugcwele usomabhizinisi, ummeli olungisa izivumelwano, ummeli, inhloko emnothweni nabalimi abancane, abantu ngokomzimba ngeke bakhokhe intela ethile).

Qaphela ukuthi uma ngokugcwalisa khona platezhek intela emasimini dokhumenti lapho idatha edingekayo kungukuthi ebekiwe, akuvunyelwe.

Uma inkokhelo udluliselwa yesikhwama sempesheni, ungacacisa zasesiteji ezifanele, ukuthi-ke kuhloswe zifakwe ku yomshuwalense ingxenye impesheni ukubonakalisa inani lokukhokha komunye oyedwa ukuba Pension Fund, kanye sekubika okuyiwona kukhokhwe imali edingekayo.

Thina ubuyele cwaningo izimfanelo idatha kuveza e oda yokukhokha amafemu ezentengiselwano. Kuyasiza ukuba bacabange ngalokho kahle ukuthi kumagama kungenzeka eziqukethwe imibhalo abafanele.

Props "Inkokhelo": izibonelo ukwakhiwa ngaphakathi izinkokhelo commercial

Ngo izibalo kohlaka ubudlelwane ukuthengiselana kuyimfuneko "Injongo yokukhokha" kungenziwa waloba ukuthi:

• kuthengiselana inkokhelo zomsebenzi owenziwe inkontileka enjalo, kanye isitifiketi ukwamukelwa (kufaka ne-VAT kungenziwa ecacisiwe ethile);
• yokukhokha i-payment for inkonzo enjalo, elihunyushwe ku-akhawonti;
• inkokhelo yenziwa ukuze imali ku-akhawunti yakho (kulesi simo, ayikho i-VAT icala).

Ngakho, siye sacabangela reflection of imininingwane yalolu lwazi zasesiteji ebaluleke kakhulu umyalo wokukhokha - "Inkokhelo". Yini ukubhala ke, sesiyazi manje. Nokho, ukugcwaliswa efanele zasesiteji abafanele - akulona nje umsebenzi we wezimali. Luphinde kudingeka ukungena ulwazi neminye imininingwane.

Ekuqaleni kwalesi sihloko, sibonile ukuthi ngo-2014 i-Regulator zezimali wethula imithetho emisha ngokugcwalisa platezhek. Cabanga imininingwane yokwenza labo noma eminye imininingwane kumadokhumenti isiphetho, kubhekelwa idatha ye-akhawunti emisha.

Ngakho, siye sashintsha imithetho yokugcwalisa zasesiteji 101. Sizokwenza ukufunda indlela yokwenza ulwazi kuwo ezindinganisweni olusha. Siyavumelana ukuthi uhlelo lokukhokha ugcwele ngenjongo yokukhokha intela.

Kugcwalisa intela izikweletu: 101 zasesiteji

Njengoba siphawulile ngenhla, kubhekwe zasesiteji emva kusungulwa izenzo ezintsha lomthetho uyogcwala ukukhetha enkulu ongakhetha kunokwenzeka kunanini ngaphambili. Prop 101 kuyadingeka ukuze ukhombise isimo lokukhokha komunye oyedwa - isibonelo, inhlangano esemthethweni, ukukhokha izintela isabelomali.

Izikweletu entsha Ungakhetha amagugu kulolu hlu of zasesiteji, emelelwa amaphuzu 26 (kantsi phambilini base 20). Kodwa izimiso zokuziphatha eziningi ezifanele azishintshile. Ngokwesibonelo, uma injongo yokukhokha - izintela, ngokuthile kulesi kuyimfuneko kuyadingeka ukuze silungise ikhodi 01 noma 02.

Uma sikhuluma amagugu omusha kungenziwa abeke kulo mkhakha - lezi zihlanganisa amakhodi 21 22. Bona sihambisana be bentela, okuyinto afakiwe eqenjini ahlanganisiwe.

Kungaphawulwa ukuthi ukudluliswa ngaphezulu kwesabelomali amaphrimiyamu ezidingekayo bethela kuya kuyimfuneko 101 ikhodi 08.

zasesiteji 105

zasesiteji emangalisayo elandelayo umyalo wokukhokha - 105. I-caveat main lapha - ikhodi inkomba OKTMO esikhundleni OKATO ngaphambili. Kufanele ucacise OKTMO ikhodi wukuthi umasipala, endaweni lapho engenayo lisuselwa ngesisekelo okuyinto intela ikhokhwe.

Uma ukudluliswa nesabelomali Kwenziwa okusekelwe ulwazi entela ke kulesi yasendle iyakushaya iqoshwe OKTMO ikhodi oluhambisana idatha ucacise nokubika svedeniyam.Zhelatelno ikhodi ngokuqondile FTS.

zasesiteji 106

Ngakusasa ezibaluleke kakhulu zasesiteji izikweletu - 106. Kufanele zihlanganisa idatha ukucacisa ngesisekelo yokukhokha. Ngokuhambisana nemithetho emisha zasesiteji abafanele kungenziwa kubonakala endabeni yokukhokha usebenzisa amagugu ezifana:

• IN (in the case of inkokhelo loan utshalomali intela)
• TL (uma wenza buyiselo izikweletu inhlangano ibhizinisi kwabanye wesithathu)
• RK (uma izikweletu ikhokhelwa, inqobo nje uma irejista abakweletwayo)
• ST (uma inkokhelo yenziwa izikweletu zamanje).

Indlela ugcwalise izikweletu: 108 zasesiteji

Uma sicabanga ethile isibonelo umyalo wokukhokha, bezimali abaningi ukukhokha ukunakekela okukhethekile esi 108. ukubaluleka kwalo itholakala lokuthi ukuthi emkhakheni ezifanele fixed inombolo idokhumenti ngesisekelo okuyinto ukukhokhelwa. Imithetho emisha esabekwa Regulator, isikisela ukuthi uma isimo lokukhokha komunye oyedwa kuhlukile 03, 16, 19 noma 20, idokhumenti okungukuthi ngesisekelo lokukhokha, kufanele ube nenamba ukuthi:

• Iqala nge DE, futhi kubandakanya ezingu-7 amadijithi amasiko isimemezelo;
• It has ivelaphi ngesimo inhlanganisela isofthiwe izincwadi, futhi kuhlanganisa eziningi pay-e ukushelela, ephinde elikhiphe FCS;
• Luqala ngokunikela CT, futhi liqukethe ezingu-7 amadijithi zokudalula;
• It has ivelaphi ngesimo inhlanganisela izinhlamvu ID, futhi kuhlanganisa eziningi idokhumenti labizwa ngokuthi i executive;
• Luqala ngokunikela IP, futhi iqukethe eziningi ama-oda, okuyinto by iqoqo;
• It has ivelaphi ngesimo inhlanganisela yezinhlamvu TS futhi sihlanganisa izidingo inombolo ephathelene ukudluliswa amasiko izinkokhelo ;
• Luqala ngokunikela egciniwe, futhi iqukethe imininingwane ithuluzi kwezomnotho we FCS;
• It has ivelaphi ngesimo inhlanganisela yezinhlamvu IN, futhi kuhlanganisa imininingwane idokhumenti esetshenziswe iqoqo;
• Luqala ngokunikela incwadi echazayo kanye kuhlanganisa imininingwane yesivumelwano ku ngokubambisana neNhlangano bentela ezinkulu.

New in lokukhokha: zasesiteji 22

Ngokuhambisana ezintsha wesishayamthetho ukukhokhelwa ngo-2014, ensimini entsha - 22 ezinqunyiwe UIN, noma esehlukile kwenkokhelo. Eqinisweni, lena ikhodi yokukhokha, okuyinto ibhange, ukwamukela amadokhumenti wathumela ohlelweni ulwazi, okuyizinto efanele iziphathimandla zikahulumeni. Funda UIN, sicela uxhumane ne-Federal Tax Service noma izimali extra-kwesabelomali. isihlonzi ohambelana siqukethe izinhlamvu 23. Kulawa, owokuqala 3 - kuyinto UIN emelela. Izimpawu 4 kuya 23 kule dokhumenti zizongena ngqo ukushaja isihlonzi.

Ukugcwalisa imithetho emisha: yini okumelwe siyibheke?

Yini okufanele sinake wezimali, ukugcwalisa isampula irisidi lelitsite, lapho kukhona izidingo komusha?

Ngokwesibonelo, ochwepheshe batusa unaka le mfuneko ukuthi CSC noma isabelomali ikhodi ngezigaba kufanele licaciswe 1 kuphela ethile umyalo wokukhokha.

Enye caveat: uma wezimali wayengasazi isikhathi esiqondile indlela yokulungisa ukubaluleka emikhakheni 106-110 of umyalo wokukhokha, idokhumenti kumele icacise 0.

Kuyasiza cabanga ke njengoba isibonelo esikhethekile umyalelo ukukhokhelwa zingenziwa. Esinye salezo - esithombeni ngezansi.

Lokhu namarisidi isampula sisonke uhlangabezana nenqubo ukuthi zibhaliswe imithetho emisha.

Isici esibaluleke kakhulu umsebenzi nge oda ukukhokhelwa - eshintsha kuzo. Cabanga-ke.

Ukushintsha umyalo wokukhokha: ezicashile

Okokuqala, siphawula ukuthi ushintsho ngenhloso yokukhokha ibhizinisi akuyona ezilungisiwe ngesikhathi iziqondiso federal - ezifana, ikakhulukazi, Civil Code of Russia. Nokho, le nqubo zingalawulwa kulandisa imithetho eyahlukahlukene okhonzile. Ngokwesibonelo, ubuhlobo efanayo engaphansi amalungiselelo CBR № 383-n wathola 19.06.2012.

Okunye okubalulekile kulokhu umkhuba zokwahlulela. Ngokuhambisana it can ihlukaniswe 3 main izikhundla abahluleli izingxabano intela bese batsatsa tincumo ngekutakhela ngokulandela inqubo efana ushintsho ngenjongo ukukhokhwa noma idokhumenti zokuhlala.

Okokuqala, kunenkolelo yokuthi isihloko, ukudluliswa kwemali, futhi umemukeli Unelungelo ulungise ngenhloso yokukhokha ngokuhambisana sivumelwano.

Okwesibili, umahluleli ongeza esiphethweni sokuthi yomkhokhi unelungelo afeze ukulungiswa we zasesiteji okuhambisanayo ngaphandle eminye imibandela.

Okwesithathu, ukulamula umbango bangase banqume ukuthi emkhakheni embuzweni ukukhokhelwa ayikwazi ukushintshwa.

Cabanga idatha 3 isikhundla kabanzi.

Tikhundla ukulamula ukulungisa platezhek: Field guqula ngesivumelwano

Ngakho, ngokuvumelana nesikhundla lokuqala, amaqembu of ubudlelwano zomthetho - lokukhokha komunye oyedwa kanye yokukhokha singavumelana ukushintsha labo noma eminye imininingwane.

Abahluleli abaphethe lesi sikhundla bakholelwa ukuthi amabhange akufanele angenele ikhasimende lomthetho. Uma amaqembu kuthengiselana kuyoba ukuncintisana izimangalo ke, ngokuvumelana ukulamula umbango, kufanele alungiswe ngaphandle ukubandakanywa yasebhange yezezimali. Ukwehluka - uma eyodwa noma enye inkinga Kuvezwe ngenxa amaphutha ku ingxenye ebhange.

La majaji athi, ngenhloso yokukhokha - zasesiteji njengoba idokhumenti isiphetho kulotshwe ukuze ayichaze izimali adluliselwe umamukeli, futhi uma lokhu kungaba nzima ngenxa amaphutha idokhumenti, abantu abahilelekile kufanele bakwazi ukushintsha emkhakheni ohambelana idokhumenti.

Ukushintsha ensimini nganoma isiphi isikhathi

Kukhona amajaji isikhundla, owawuthi sokunqophisa ngenhloso yokukhokha ingashintsha noma nini yi-lokukhokha komunye oyedwa. Kuyini kulokhu agumenti ithi ukulamula umbango?

Indlela yokuthola yijaji, umuntu idlulisela izimali usebenzisa ithuluzi elifanele inquma ngokuqondile umsebenzi wabo. Ngakho-ke, injongo kuthengiselana lesifanele kungenzeka nganoma isiphi isikhathi ulungise ulwazi uvezwa "injongo inkokhelo" kuyimfuneko. Njengoba amabhange ungagxambukeli ubuhlobo amakhasimende - eqinisweni, ngalo mqondo, okuphindaphindiwe mqondo esikuhlolile ngenhla, lokukhokha komunye oyedwa kufanele kubhekwe, kukholakala ukwahlulela, njengoba inhlangano ogunyaziwe kuphela ukulungisa izikweletu imininingwane.

Ngaphezu kwalokho, ukulamula umbango okukhulunywe Art. 209 we Code Civil, owawuthi umnini wendawo uvumelekile ukwenza maqondana nanoma yiziphi izenzo iyahlangabezana nezindinganiso yomthetho. Ngalo mqondo, lokukhokha komunye oyedwa unelungelo ukulahla izimali ngokubona kwayo. Uma efika bill okuyiwona lokukhokha kumele kwenziwe, ngenhloso yokukhokha - zasesiteji efana izikweletu, ingenye amathuluzi ukuqaliswa lofaka esungulwe amalungelo ezakhamuzi. Uma umuntu ngeke ukwazi, uma kunesidingo, ulungise lokhu inkambu inkokhelo, ngeke bakwazi ukuqinisekisa ukudluliswa efanele izimali ngokuhambisana nezifiso zabo siqu. Futhi kungase kube nokwephulwa kwamalungelo akhe civil.

Injongo yokukhokha - translation, noma, isibonelo, ukudluliselwa counterparty sokuthola izinto noma izinkonzo Ngakho-ke, inketho okuyinto ebaluleke kusukela umbono ukuqaliswa isakhamuzi amalungelo ukuthi uqinisekisa Code Civil.

Ukuvinjelwa ushintsho emkhakheni

Omunye umbono yezinkantolo wukuthi iyiphi inhlangano lomthetho ngeke afeze ukulungiswa yasendle 'Inkokhelo ".

Ngokusho ukulamula umbango, umyalo wokukhokha - idokhumenti eziphathelene isigaba izaphulelo. Okungukuthi, abangabantwana amaphutha akhona kuwo, nomphumela ofanayo ngokomthetho njengenhlangano, isibonelo, ukungalungi e imibhalo eyinhloko - njengenye indlela kwinkontileka phakathi kwesibambisene nabo. Uma inkontileka esayinwe, kanye eliqinisekiswe yi-umyalo wokukhokha ithunyelwa Bank futhi wamukela abantu babulawelwe kuzo phambi akuyikuba kuncike wokubuyekeza ezimweni lapho kungenziwanga ezimiselwe nezinhlinzeko zanoma yimuphi umthetho noma isinqumo senkantolo. Ngesikhathi esifanayo, esebenzisa ukulamula lenkampani angaqalisa ukucabangela ukuthi kungenzeka ukulungisa zasesiteji embuzweni.

isifinyezo

Ngakho sabuka kanjani ukubhala imibhalo settlement yasebhange ngenhloso yokukhokha, yini okumelwe siyibheke. iziqondiso okusha, okuyinto alawule isicelo ulwazi olufanele umyalo wokukhokha elisetshenziswa 2014. Izinhlinzeko kule mithombo futhi zidinga ukunakekelwa ngokucophelela ekugcwaliseni neminye imininingwane ebalulekile - ikakhulukazi, 106 ukuze 110. Indlela ugcwalise lezi amasimu futhi olusha.

Kwezinye izimo, le nkampani, wenze izinkokhelo, kungase kudingeke ukuba kushintshwe zasesiteji "Inkokhelo". Le nqubo kulawulwa umthetho kahulumeni, ochwepheshe bathi, kunalokho yokuzenzisa, lapho kungaba oyisazi kubalulekile.

Arbitration, ngesibonelo yokugcwalisa umyalo wokukhokha kohlaka izingxabano ezihlukahlukene, zafika eziphethweni ezahlukene mayelana ushintsho zasesiteji ezifanele. Kukhona inguqulo ungaveza lokukhokha komunye oyedwa kanye yokukhokha ngokufaneleyo nangohlelo. Ezinye izinkantolo, ngokucabangela isibonelo ethile umyalo wokukhokha, kunenkolelo yokuthi lokukhokha komunye oyedwa ungalungisa ensimini "Inkokhelo" unilaterally. Kukhona umbono ukulamula umbango lapho uhlelo yokukhokha ayikwazi lulungiswe kosuku lokudluliswa yayo ebhange ukuba abantu babulawelwe kuzo.