Isicelo kanye isampula BSO. Uyini BSO?

Ifomu nokuziphendulela esiqinile - idokhumenti okuyinto, ngokuhambisana nomthetho Ungashintshanisa irisidi yokuthengisa. Yiziphi imithetho umthetho elawula le nqubo? Ngo isakhiwo kungenziwa omelelwa TSO ngokuhambisana Izinhlinzeko ezifanele umthetho?

Kuyini lokho okushiwo yinkulumo BSO?

Masitadishe ukuqala yiziphi BSO ukuthi lezo zinhlobo nokuziphendulela esiqinile. Le mithombo imibhalo ukuthi aqinisekise ngokuhambisana nomthetho wabantu bonke Russian ukuthola inhlangano ethile kwezomnotho, ezifana IP noma LLC, izimali kumuntu ukuze simenze amasevisi asekeleke Imali.

Ukusebenzisa BSO for osomabhizinisi kanye nezinhlangano ibhizinisi yimithetho, okuyinto ngezikhathi iyahluka kakhulu. Manje emkhakheni wesi zezomthetho inzuzo ye BSO babe nesimo lapho ukusetshenziswa imibhalo embuzweni empeleni kulawulwa imithombo ezimbili ezahlukene umthetho - Federal Law № 54 FZ inguqulo endala futhi inguqulo entsha yomthetho. Lokhu kungenzeka ngoba, ngakolunye uhlangothi, umthetho omusha Waqala ukusebenza, ngakolunye - ekubalandeleni iyoba saziso kamuva. Sizokwenza ukufunda lesi ehilelekile ngaphezulu.

Ukusebenzisa BSO: izinguquko umthetho

Ngokucacile wesi zomthetho ukusetshenziswa amasevisi SSR itholakala lokuthi ukuthi osomabhizinisi kanye nezinhlangano ibhizinisi ukuhlinzeka imisebenzi izakhamizi, ilungelo ukusebenzisa TSO ngokuhambisana zoMthetho Federal № 54-FZ njengoba uchitshiyelwe ngoMashi 8 2015. Ngaphezu kwalokho, kufanele kuphawulwe ukuthi ngaphambi 1 Julayi 2018 amabhizinisi uhlelo lobunikazi, kanye amafemu ukukhokha UTII ohlwini imisebenzi elotshwe para. 2, Art. 346.26 we Tax Code, banelungelo ukusebenzisa BSO ngendlela ebekiwe ngenani uMthetho Federal 54 njengoba uchitshiyelwe ngoMashi 8 2015. Ngaphezu kwalokho, uma noma yiziphi izinhlangano kwezomnotho banelungelo hhayi ukusebenzisa BSO isimiso - ukuthi sokunene waphinde futhi wayilondoloza phakathi kuze July 1, 2018.

Ngakwelinye ihlangothi, IP abantu zomthetho futhi banelungelo ukusebenza, uholwe kwezinkambiso entsha inombolo uMthetho Federal 54. Kusukela okungase kuthinte abalithandayo - ukuwucabangela ngokwengeziwe ehlola izikhundla ezimbili izinguqulo umthombo efanele komthetho.

Ukusetshenziswa BSO ngaphansi inguqulo endala zoMthetho Federal № 54

Ngo ngokuhambisana nezinhlinzeko zoMthetho Federal № 54 njengoba uchitshiyelwe ngoMashi 8 2015, kusukela iphuzu lomthetho umbono, BSO e ukuhlinzekwa kwezinsizakalo liseduze kakhulu imali isheke, nobudlelwano eziningi zomthetho esikhundleni salo. Kodwa abayi ukuqedela analog yayo.

Inqubo isicelo SSR ekusebenziseni yomthetho zomthetho version endala inombolo uMthetho Federal 54 empeleni kubuswa nakweminye imibhalo yemithetho - Uhulumeni Ukulungiswa № 359. Lokhu isiqondiso sihlanganisa definition ehlukile BSO. Uyini uhlobo ukubika okuqinile ngokuhambisana inombolo Ukulungiswa 359?

Kungaba amelwe, ikakhulukazi:

• irisidi;
• ithikithi;
• isigqebhezana;
• Dlula.

Kodwa uhlu lwamagama inombolo BSO Isinqumo 359 akugcini. Ukuze TSO ngokuhambisana umthombo elithile umthetho kungafaka noma yimaphi ama aqukethe imininingwane ebekiwe ngumthetho.

BSO ngaphansi inguqulo endala zoMthetho Federal № 54: imininingwane

Lezi zihlanganisa:

• igama blank;
• inombolo enamadijithi eziyisithupha, uchungechunge;
• igama lenkampani likhipha TSO iklayenti, igama ngabanye usomabhizinisi ukuhlinzeka amasevisi;
• eqinile noma Ikheli;
• Inombolo ye-VAT lenkampani noma usomabhizinisi;
• hlobo lwenkonzo enikeziwe, izindleko zalo;
• ukubaluleka langempela isevisi yokukhokha;
• idethi yokukhokha wenkampani ne iklayenti;
• isikhundla negama cashier, isignesha yakhe;
• isitembu inkampani;
• eminye imininingwane zingase zibonise amasevisi athile enikeziwe yinkampani noma usomabhizinisi amaklayenti.

Okungenalutho SSR ngokuhambisana Ukulungiswa № 359 kungenziwa ekhiqizwa noma ezakhiwe ukunyathelisa izinhlelo ezikhethekile ngokuzenzakalela. Esimweni sokuqala, lo Umbhalo kufanele futhi ufake igama, inombolo ye-VAT, ikheli yendlu wokunyathelisa, inombolo oda ngo-ephepheni eliphuma we BSO, ngonyaka ka-ukusetshenziswa kwaso, kanye ubukhulu kwele.

Isakhiwo paper amafomu, ngokuvamile, kufanele bakwazi ukwethula uhlu ngenhla imininingwane amakhophi amabili. Ngokuvamile, lokhu mfuneko agcwaliswa ukuyiprinta SSR, lapho kukhona ingxenye esemqoka futhi counterfoil. On ngamunye kubo babe le mininingwane, enye ingxenye azigcina inkampani mayelana nokubika, wesibili kuthatha iklayenti ukukhokhela izinsiza.

Ngezinye izikhathi nomthetho Russian ivumela izinhlangano zamabhizinisi ukusebenzisa amafomu lula we BSO, izinkampani isib ezokuthutha, izinkundla zemidlalo, ama-zoo. Indlela kumele ligcwaliswe noma ifomu lula we TSO, kunqunywa imithetho ngabanye zomnyango.

Esinye isici esibalulekile umsebenzi amafomu ku version elidala zoMthetho Federal № 54 - ukuqaliswa kwe-akhawunti yabo. Masitadishe imithetho efanele komthetho kabanzi.

amafomu kwama-akhawunti ezinhlakeni inguqulo endala zoMthetho Federal № 54

Ngokuhambisana ubudala version FZ № 54, izinhlangano yebhizinisi kumelwe futhi igcine irekhodi lazo BSO, okuyinto benziwe ikhophi kanzima. Endabeni uhlelo oluzenzekelayo ezimali inikezwa esebenzisa ezifanele hardware ne-software amathuluzi, kodwa futhi ngaphansi kokulawula abakhokhi bentela.

Ukuze usebenze nge anyathelisiwe, a ileja BSO ekhethekile. amashidi zalo kumelwe nakanjani, olunezinombolo futhi igunyazwe yi-umqondisi kanye accountant induna inkampani. Ngesikhathi esifanayo ephepheni futhi wanyathela uphawu inhlangano.

ikhanda ngokuqinile engena isivumelwano isisebenzi ongaphansi, uchwepheshe unesibopho ukuphathwa TSO, kanye nokusetshenziswa kwe-akhawunti abo ngaphansi kwazo. Njengomthetho, liphinde unesibopho sokuthola imali kusuka amaklayenti ngokuqinile, ukuthi sihlinzeke izinhlelo. Ukugcwalisa BSO isikhulu wemfanelo futhi kufanele bacabangele izinhlinzeko zoMthetho inombolo Ukulungiswa 359.

Ukwamukelwa komsebenzi wokunyathelisa SSR ibhizinisi Kwenziwa umsebenzi okhethekile. Uma ibhizinisi has a isimo inhlangano esemthethweni, amafomu ifakwa esele yenhlangano, njengesisekelo ukuthi imithetho ekhethekile isicelo. BSO kufanele agcinwe izindawo noma okuphephile lokho angaphansi oplombirovyvaniyu ekupheleni the ukusebenza abasebenzi usuku inhlangano.

Ngendlela ebekiwe ngumthetho Kwenziwa iqoqo amafomu afanele. Gcina amakhophi amafomu noma izimpande kule nkampani akumele kube ngaphansi kuka-iminyaka engu-5.

Ezinjalo ezicashile usebenzisa TSO izinhlangano ibhizinisi ngaphansi inguqulo endala inombolo uMthetho Federal 54. Kodwa ungalubonisa kanjani alawule ukusetshenziswa kwalezi izinhlobo umagazini omusha we umthetho federal okuhambisanayo?

Uyini BSO ngoba inguqulo entsha yama inombolo uMthetho Federal 54?

Inombolo Law 54 futhi unikezwa definition ehlukile BSO. Uyini uhlobo ukubika okuqinile umagazini omusha we umthombo ezifanele umthetho? He is yena, kuyinto analog pheze ephelele irisidi. Sici Its main esiwuphawu - kumiswa elektroniki nokusetshenziswa oyisibopho isistimu ezenzakalelayo lizothumela ulwazi mayelana izinkokhelo phakathi izinkampani kanye namakhasimende nge-Internet e-Federal Tax Service.

Ngakho, uhlobo olusha SSR, ngakolunye uhlangothi, kulula ukusebenzisa: asikho isidingo ukugcina amarekhodi abo, akumelwe lisetshenziswe ncwadi BSO akufanele ngokuvumelana inqubo ukugcina amafomu afanele futhi yokusungula yabo. Ngakolunye uhlangothi, ukusebenzisa i-Internet iyithuluzi ngempela amafomu afanele. Luphinde udinga ukuthenga uhlelo ezenzakalelayo nibabhalise nokuzilungisa.

Ngaphansi komthetho omusha, BSO kufanele ibe uhlu imininingwane - ngokuziqhathanisa amafomu, ukusetshenziswa okuyinto ilawulwa izinhlinzeko zoMthetho inombolo Ukulungiswa 359.

Imininingwane BSO ngoba inguqulo entsha zoMthetho Federal № 54

Ngakho, BSO entsha lifanele lifake hlangana:

• igama;
• inombolo ye-serial ngamunye shift wasebhange;
• ikheli inkampani, okuyinto kwenziwa ukubala;
• igama lenkampani, igama, SP;
• wentela VAT;
• System kanye intela, okuyinto esetshenziswa inkampani;
• isici esithile sibalo;
• igama ngezidingo iklayenti - uma kungenzeka, inkokhelo, futhi nenombolo yabo;
• izindleko iyunithi enikezwa ngalinye - nge inkomba VAT, uma sikwenza kungaxegi okhokhela kuye;
• bill Imininingwane amasevisi;
• ngohlobo oluthile yokukhokha - ukheshe noma ikhadi;
• isikhundla negama lomuntu owenza lokukhokha ikhasimende;
• Inombolo yokubhaliswa kohlelo ezenzakalelayo for the TSO;
• inombolo ye-serial idrayivu;
• uphawu SSR kwezimali;
• ikheli website lapho ungakwazi ukucela ulwazi mayelana ukubala;
• ucingo noma uthumele ie-mail kumuntu uma BSO ubizwa kuphela elektroniki;
• idatha ku-idokhumenti yentela;
• ulwazi mayelana shift umsebenzi;
• uphawu Fiscal somlayezo.

Kungase ibukeke BSO? ifomu Sample nokuziphendulela esiqinile, nezidingo inombolo Ukulungiswa 359, ukuthi isetshenziswa ngokuhambisana inguqulo endala zoMthetho Federal № 54 - esithombeni ngezansi.

Iqukethe yonke imininingwane ezenza idokhumenti semthethweni mayelana nezidingo eyasungulwa umthetho waseRussia.

Ngakwelinye ihlangothi, uma sicabangela BSO entsha, sampula kumele iqukathe uhlu olusha imininingwane. Ngo umkhuba, singase sehluke, ikhumbula imininingwane yalolu CCP, wasebenzisa inkampani ethile.

Kunezindlela eziningana umehluko wemisindo nemiqondo yamagama agcwele ukusetshenziswa SSR e ukuhlinzekwa kwezinsizakalo ukuze osomabhizinisi abaye anquma ukuba afeze izibalo ku-version entsha ye inombolo uMthetho Federal 54. Ake sihlole kubo.

SSR Isicelo ngokuhambisana FZ entsha № 54

Okokuqala, inkampani kufanele sinake yokuthi ingase SSR ikhishelwa iklayenti:

• in ifomu ephepheni - naphezu kweqiniso lokuthi ulwazi mbhalo iqoshwe database uhlelo oluzenzekelayo idatha;
• esinge elektroniki - kuncike ukuthumela ulwazi kwifomu elifanele ukuze iklayenti ngesimo SMS noma i-e-mail.

Kodwa umthetho caveat: lezi zenzo inkampani buthakathaka ubophekile ukuba enze uma ukufinyelela lwezobuchwepheshe amathuluzi adingekayo. Noma kunjalo, imininingwane yokukhokha ezilotshwe yolwazi inthanethi, okuyinto akhiwa ukudluliswa kolwazi mayelana ezenzakalelayo yokukhokhelana. Kungaphawulwa ukuthi umthetho sihlinzekela izimo lapho amasevisi SSR kumele ithunyelwe amakhasimende kuphela ephepheni.

umehluko wemisindo nemiqondo yamagama athile zinezikhathi nemizana phakathi abahlinzeki nabamukeli-intanethi. Kwenzeka ukuthi izinkonzo eziningi ezitholakalayo kuyi-Internet, ezifana Consulting. Kulokhu, ukusetshenziswa BSO enganyelwe imithetho ehlukene lapho kuphuma uhlelo olusha zoMthetho Federal № 54.

umehluko wemisindo nemiqondo yamagama anjalo isicelo ibhizinisi Russian BSO. Uyini amafomu okubika nhlobo uhlangothi incazelo, elihambisana izinguqulo ezahlukahlukene inombolo uMthetho Federal 54, yini inqubo kokuzisebenzisa, sazifunda kanjalo. Kodwa kukhona caveat eyodwa ebalulekile, okuyinto kuwufanele ukunaka, - ukusetshenziswa kungenzeka yini ukusebenzisa amadokhumenti omthetho afanele.

Ubani ayikwazi ukusebenzisa BSO bese sihlola cashier sika?

BSO - incwadi eyakhishwa kuphela ukuhlinzekwa kwemisebenzi. Nokho, unelungelo hhayi ukukhipha osomabhizinisi, kanye hhayi ukusebenzisa ezinye izinhlobo CCPs wonke ekuhlinzekweni kwezinhlelo namasevisi ahlobene:

• ne yokwamukela izakhamuzi glassware, recyclables, kodwa Scrap Metal, amatshe ayigugu, namatshe ayigugu;
• ukukhanda futhi umdwebo izicathulo;
• Ukukhishwa nasekubulaleni silungisa yiluphi uhlobo athole izinto zokuthunga metal, okhiye;
• nge kokuqondisa nokunakekela izingane, abagulayo, asebekhulile, abantu abakhubazekile;
• ulima izingadi, ukulungiselela izinkuni;
• ukuhlinzekwa kwemisebenzi ukuthwala izinto eziteshini zesitimela, zezindiza, ulwandle kanye emfuleni emachwebeni;
• isimo IP ujike-isakhamuzi nokuqashwa kwezakhiwo anazo.

Futhi kufanele kuphawulwe ukuthi inombolo uMthetho Federal 54 kokubili ubudala futhi inguqulo entsha ivumela izinhlangano kwezomnotho hhayi ukusebenzisa CCPs ukudayisa:

• izimpahla ukudayisa format fair, ukuvunana;
• amathikithi;
• amaphephandaba kanye nomagazini;
• ice cream;
• imifino zonyaka, izithelo;
• imikhiqizo, ukuqaliswa okuyinto esetshenziswa amaloli, ezifana ubisi, inhlanzi bukhoma, kvass;
• kwamatayitela;
• izinto UnguBaba, yezandla, uma zenziwa ngumthengisi.

Ngakho, ezimweni eyayifunwa umthetho ibhizinisi ezihlukahlukene izakhiwo kanye kungaba kwenziwe ngaphandle kokusebenzisa SSR e ukuhlinzekwa kwezinsizakalo, kanye nezinye izinhlobo CCPs, ngokukhethekile ukudayiswa kwezimpahla.

isifinyezo

Ifomu nokuziphendulela esiqinile kungaba okunye elula CCPs ezimweni lapho kuvumelekile. Nokho, ukusetshenziswa kwabo ngempela ngokuqinile kulawulwa imithetho ehlukene komthetho. Ngakho, singasho ukuthi ukukhetha phakathi CCP kanye BSO kuzoncika engxenyeni enkulu ngohlobo oluthile yebhizinisi, kanye imvelo lapho IP noma ukuziphatha ngokuqinile umsebenti wetemnotfo.

Isicelo kanye CCP, kanye TSO ungaba kokubili ngebuhle nebubi, okuyizinto cishe avame izonqunywa ngokuhamba ukusetshenziswa olungokoqobo imizana umthetho RF phakathi abahlinzeki nabamukeli amasevisi. Into esemqoka nalokhu - acabangele ukuthi iyiphi imithetho efanele zisebenza futhi ukuzisebenzisa ebuhlotsheni ethize zomthetho othile ibhizinisi ingxenye.