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Nokukhokhwa kwezintela izinzuzo: ukuthunyelwa

Umsebenzi wanoma yimuphi ibhizinisi okuhloswe ngazo ukwenza inzuzo, owawungumnyaka kamuva ukuba zisakazwe kahle. Ngokuvamile, ingxenyenamba abalulekile uya ukuqhubeka ukukhiqiza, kodwa sizoxoxa kanjani ukusebenzisa accrual nokukhokhwa kwezintela izinzuzo, izintambo, kanye reflection okuphawulekayo imisebenzi balandise abakhileyo ukunyakaza izinzuzo, isikhathi kanye Timiso ukukhokha.

Izinzuzo kanye bamasheya

Inzalo yemali ukubizwa ngokuthi isabelo nzuzo, ekhokhwa kubanikazi bamasheya ngemva kokuba inkokhelo kuzo zonke izinkokhelo kunesidingo. E. Ukwamukela izinzuzo, kufanele ube umnikazi wamasheya kule nkampani, ngamanye amazwi, ukuze abe nengxenye ubunikazi ibhizinisi. Ngokuvamile, bamasheya kukhona abasunguli wenkampani esigabeni sokuthuthuka, ukuphishekela injongo yokufuna imali ngokweqile uma utshala imali ekuthuthukiseni lenhlangano kwezimali. Imithetho idividendi lichazwa ngokuthi imali etholwe nguzakwethu noma umuntu onamasheya lenkampani nge ezilinganiselwe ukusatshalaliswa inzuzo (njengoba ukwabelana sifakwe endaweni dolobha ogunyaziwe), ezisele ngemuva intela. Ukuze usebenzise izinzuzo kanye imali izinkokhelo nesithakazelo ukwabelana encomekayo.

Yini izinkokhelo asikwazi kuthathwe njengoba izinzuzo?

Musa bawe ngaphansi kwencazelo "idividendi":

• izinkokhelo bale kabusha noma ekucwileni ezikweletini kwanoma iNkampani, hhayi kokweqa usayizi kwethu imali kuyi- dolobha share ;

• ukukhokhelwa, udlulisela ubunikazi amasheya enkampanini kubanikazi bamasheya kwenhlangano efanayo.

• izinkokhelo abasebenzi nezinhlangano ezingenzi inzuzo ukuze bafeze imisebenzi yayo lomthetho.

Isinqumo ukukhokha izinzuzo: othatha ke?

Umthetho ubeka ukuthi imiphumela imisebenzi yonyaka, inkampani angase amemezele izinzuzo, kodwa awukwazi ukwenza lokhu. Le nkampani kwesokudla, esungulwe ngumthetho. izibopho ezinjalo singanikezwanga, futhi isinqumo ukukhokha imali kwi ukwabelana noma isiqondiso inzuzo nezinye izinjongo ngeke lamukelwe emhlanganweni jikelele bamasheya. Uma enquma ukuqhubeka ekukhokhweni izinzuzo, eBhodini Labaqondisi, ngemva ukuhlolisisa ngokucophelela kunqunywa ubukhulu babo, okuzokwenziwa Kunconywa emhlanganweni jikelele. Masheya banikwa nelungelo lokwamukela nokuvumela lemali Kunconywa izinkokhelo noma ungayinqabela ziwushiye dividend kuthiwa. Inani ezahlukene izinzuzo Umhlangano Omkhulu akanalo ilungelo. ERussia, ubukhulu idividendi Kumiswa lwemali kazwelonke (ruble) ngayinye share net kwentela yengeniso.

ukubuyiswa kwemali lwezikhathi

Ivumela inani inzuzo kusakazwe Ukukhishwa izinzuzo, umhlangano jikelele ukumemezela isinqumo ukukhokhela izinzuzo kuka benza kwaziwe yibo abantu ukhathazekile.

Ngokuvamile, imali enjalo kumele sikhokhwe e imali, kodwa futhi kukhona izinhlobo impahla izinkokhelo, okuyinto kumelwe kucaciswe kulo mthetho-sisekelo wesifundazwe kuleyo nkampani.

inkampani okuhlangene isitokwe futhi inkampani inelungelo lokusakaza izinzuzo hhayi kuphela ngonyaka, kodwa ingxenye yonyaka kanye ikota. Umthetho alisho kuthiwa izinkathi izinkokhelo isithakazelo.

Kwenzeka ukuthi inzuzo akuyona basakaza iminyaka eminingi, ukuqongelela agcinwayo akhawunti nomholo (inombolo 84). Ukuvinjelwa ekukhokhweni izinzuzo lezinkathi odlule kungukuthi kunesiqiniseko esingokomthetho, ukuze lesi sinqumo ka eBhodini Labaqondisi kanye nokwamukelwa kwalo okwalandela yi-General Meeting kukhona ingenzeka.

inkampani Charter noma umhlangano bamasheya kuchazwe nezikhathi lapho inkampani liyadingeka ezicela futhi ukhokhe izinzuzo. Uma lenkathi yokukhokha ayisethelwe ke, umthetho, ayidluli ezingu-60 kusukela ngosuku dividend kuthiwa. Kulemibandela bamasheya kufanele uthole mali yabo enqwabelene.

ukubala

Ngemva isinqumo ukukhokhela izinzuzo nokuvunywa uhlu lalabo okuzifanele, iqala accounting kusetshenzwa ngenkuthalo. imali ngenzuzo ngeke ukhokhiswe ngayinye ngayinye umhlanganyeli.

Ngokuvamile inkampani charter inikeza nemibandela idividendi zokusabalalisa bamasheya ngokuhambisana nomthetho wabantu bonke osebenzayo sisho ukuqashelwa imali enqwabelene ngokulingana ababambiqhaza. Inani inzuzo, okuyinto kunqunywa isinqumo lomhlangano zokusabalalisa bamasheya, iphindwe iphesenti okomnikelo izimali imali yamasheya ngamunye owayekhona. Kusukela idividendi kunqunywa inani ngenxa bamasheya ngabanye. izinzuzo elandelayo, bese bakha imizila edingekayo yokwenza uzobe kuchaziwe ngezansi.

intela

Njenganoma iyiphi enye imali, idividendi ngenxa bamasheya, kuncike intela. Isilinganiso sentela kuncike esigabeni abakhokhi bentela. Kusukela ekuqaleni kuka-2015 isilinganiso sentela sashintsha ngokuphawulekayo. Ngaphambili, idividendi engenayo ngabanye kanye abantu zomthetho futhi ophilayo eRussia intela ngesilinganiso 9%. Manje, isilinganiso sentela lande laba ngu-13% kanye izinzuzo wamemezela isikhathi esidlule uzobe intela ngaleli zinga.

Izinzuzo bangabantu zomthetho ngingabazi isimo umhlali yentela Russian Federation, kuthiwa intela ngesilinganiso 15% imboni yangasese - 30%.

izinkampani Russian ukwenza njenge intela amanxusa kanye ngokuvamile withhold ukudluliswa izintela kwesabelomali uqobo, futhi ngenxa yalokho bamasheya ukuthola izinzuzo kakade net intela.

Imigomo ukudluliselwa izintela

Umthetho kudinga withhold ukudluliselwa kwentela yengeniso kungakadluli usuku kokuthola imali inkokhelo yemali noma ukudluliselwa kwezimali kuma-akhawunti ye-ababambiqhaza, egameni bamasheya noma besithathu. Imibhalo yokukhokha nokudluliswa kwentela yengeniso kufanele ucacise ikhodi isabelomali ngezigaba - 18210102010011000110.

Nokukhokhwa kwezintela izinzuzo: ukuthunyelwa

Lonke ulwazi kwi mali futhi ukuhamba izinkokhelo izinzuzo zanqwabelana ibhalansi ukukhokhelwa akhawunti kubasunguli (inombolo 75), uhambelana akhawunti imithombo, amafa, ama-akhawunti, izintela, njll

Nquma usayizi inani okuhloswe ukuba ikhokhwe, accountant kwenza nokukhokhwa izinzuzo. Izintambo zikagesi ezisobala:

• D / T-84 - K / T 75/2 - in inani inzuzo basakaza nokukhokhwa izinzuzo. ezimali Analytical of izinzuzo enqwabelene ngayinye ngayinye umhlanganyeli uhlu amagama lemali ngenxa izinkokhelo, imiphumela okuhambelana inombolo ye-akhawunti credit inzuzo 75/2 wiring ecacisiwe. Masheya futhi abahlanganyeli e izinzuzo ukuthola kungasebenza inkampani, angeke abhaliswe ku isimo inhlangano, ngakho-ke, kufanele kube ukuze qongelele izinzuzo ngezindlela ezahlukene. abasebenzi imali kuthiwa ivela inombolo ye-akhawunti 70 "kwaBantu nabasebenzi phezu kwabasebenzi." Ukuthumela noma nokukhokhwa izinzuzo ukuba umsunguli abahlanganyeli kanye nababambiqhaza ukusebenza kule nkampani:

• D / t 75/2 - K / T-70 - ku Inani engenayo kubanikazi bamasheya, abasebenzi yenkampani.

Isinyathelo esilandelayo - enqwabelene intela. Enqwabelene intela izinzuzo kubanikazi bamasheya, izintambo:

• D / t 75/2 - K / t 68 / inzuzo - enqwabelene engenayo intela izinzuzo kusukela bamasheya - izinhlangano.

• D / t 75/2 - K / t 68 / PIT - nenani lentela phezu izinzuzo bamasheya - ngabanye ezizimele.

• D / t 68- K / T 51 - ne -akhawunti wamanje ukuze uthumele inani izintela ebanjwayo.

Abahlanganyeli, kodwa ongaqashiwe yinkampani, ukukhokhwa izinzuzo (izintambo: / t 75/2 - K / T 50, 51) wenziwa ukheshe noma ngokudluliswa-akhawunti lenkampani ku-akhawunti masheya.

Ngezinye izikhathi imali ingakhokhwa ngokheshi kanye izibambiso, ezifana amanothi promissory besithathu, etholakala inkampani. Dlulisa umthethosivivinywa - inkokhelo efanayo izinzuzo. Athunyelwe ezibonisa lo msebenzi zimi kanje:

• D / t 75/2 - K / t 91 - isamba ukubaluleka ubuso ukuphepha.

• D / t 91 - K / T 58/2 - in inani izindleko langempela ezihambisana ukuthengwa amanothi promissory kokuthi ku-akhawunti 58/2.

• D / T 91 (99) - K / t 99 (91) - kuchazwe umphumela wezimali kusuka anawo idokhumenti.

Kwezinye izinkampani akuvumelekile yokukhokha nokuphathelene of izinzuzo. Athunyelwe kuleli cala zimi kanje:

• D / t 75/2 - K / t 90 - isamba ukubaluleka nokudayisa izimpahla noma impahla okulingana ubukhulu imali ekhokhwa.

• D / t 90 - K / t 68 / VAT - icala VAT intengo nokudayisa izimpahla.

• D / t 90 - K / t 41, 43, 20, kanye nezinye akhawunti ukukhiqizwa - in inani izindleko langempela ethengwayo, imikhiqizo.

• D / t 90 - K / t 99 - ukubonisa imiphumela kusuka ukudayiswa kwezimpahla noma amasevisi.

Ukudluliswa impahla inkampani (hhayi izimpahla) zibonisa ezinye ezimali athunyelwe. Ukukhokhwa izinzuzo:

• D / t 75/2 - K / t 91 - ukubaluleka impahla ngokusekelwe lemali VAT ekhokhwa, net intela engenayo ebanjwayo.

• D / t 91 - K / t 68 / VAT - in inani VAT ku intengo impahla.

• D / t 91 - K t inombolo / 01, 08, 10 - in inani ukubaluleka bokungasetshenziswa impahla adlulisiwe.

• D / t 91 - K / t 99 - kunqunywa inani inzuzo kusukela ukudluliswa kwempahla.

Lawa okufakiwe ukukhokhwa izinzuzo ukuba umsunguli nezinye wabanikazimasheya enkampani.

Ubuqili kwencazelo base intela uhlelo intela lula, ngemuva kokukhokha izinzuzo

Mayelana ekukhokhweni izinzuzo kusukela "uproschentsev" umbuzo ngokuvamile kuphakama: "Ingabe nokukhokhwa izinzuzo kuboniswa (wiring kuboniswe) futhi ukudluliswa kwentela yengeniso e base zikhokhe intela ye lula uhlelo intela?" Izinkampani mode "engenayo lokususa izindleko" cabangisisa uhlu elilinganiselwe izindleko kubhekiselwe kuyo Tax Code. Kodwa izinzuzo enqwabelene futhi zikhokhelwe ababambiqhaza, kungukuthi ebekiwe kuwo. Ngakho-ke, ukunciphisa base intela izindleko kubo abakwazi. Futhi njengoba inkampani kulandela imisebenzi ye-ejenti intela, intela uhlu, hhayi mina, khona-ke inani ligodliwe kwentela yengeniso futhi akuphazamisi nokwehlisa base yentela.

Ngakho, lesi sihloko iqukethe nemiqondo eyisisekelo, ezifana izinzuzo, accounting okufakiwe abonisa ukuthengiselana ku-akhawunti yakhe.

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