Subcontracting - kuyini, futhi kanjani kahle ungahleli i-accounting?

Ngesikhathi kwakhiwa livame ukusetshenziswa indlela, lapho usonkontileka isebenzisa ukwakhiwa izinto into enikeziwe kuye yikhasimende. Lo mqondo ngokuthi "subcontracting". Incazelo enjalo ngokuvamile atholakala imibhalo ezimali. izidingo ezinqunyiwe Ngokomthetho ukuthi adluliswa subcontracting, kanye nenhlangano accounting yabo nokubhala-offs. Yiqiniso, ngoba nje akwenzeki lutho. Transmission Subcontracting ekwakheni kulawulwa Art. 745 (n. 1) CC RF.

Oluhle emaphepheni angokomthetho

Ekhona akhawunti ukuphathwa at MU, okuyinto zavunyelwa ngomyalo Ministry of Finance of 28.12.2001 ngaphansi № 119n, ukunikeza incazelo ecacile. Subcontracting - lawa izinto usonkontileka lithole uzisuse egunyeni ikontraga kucutshungulwe (processing) kanye eminye imisebenzi noma ukukhiqizwa ngaphandle izinto zedatha Inkokhelo futhi isibopho kwemibandela ukubuya okugcwele ikhasimende le zokwakha iphathwa, ukulethwa kwezimpahla tibuye imisebenzi Kwasetshenziswa.

Iqiniso lokuthi ikhasimende azigcina umkhiqizo ecacisiwe uthenge (ongenawo ukukhiqizwa) ubunikazi (subcontracting), njengoba kubonakala kula mazwi. Izinto zokusetshenziswa etholwe ngesisekelo salokhu (etolls) zaba ngokuhlukile amafa okuqondene inkontileka, futhi oba akhawunti off-ibhalansi (isigaba 2 Article 8 yoMthetho 129-FZ, sangomhla 21.11.96 idolobha). Inombolo ye-akhawunti - 003.

Ngaphansi imisebenzi yayo alungise imibhalo eyeseka

Umthetho udinga ukuthi zonke imisebenzi futhi business plan esihlinzeka inhlangano imiculu asekelayo okwenziwa (v. 9, n. 1 yomthetho abaluliwe). Lokho kusho ukuthi, ngokunikeza subcontracting, ikhasimende ubophekile ukukhipha inqubo ngenhla kurisidi elihambisana ifomu (№ M-15). It nakanjani uwuphawu ekhethekile.

Ngakwelinye ihlangothi, inkontileka silungiselela imikhiqizo evezwe kuhle uthenge ngesikweletu oda inombolo M-4, okuyilona elisebenzayo futhi uphawu ukuthi lezi zinsiza - kuyinto subcontracting.

Ukusenza umkhuba accounting

Bhala off izindleko zokwakha, okuyinto Tolling, eyenziwa phakathi ngokunikezwa into esakhiwe kwifomu ekhethekile ( "Credit 003"). into Ready kufanele idluliselwe ikhasimende by ohambelana Mthetho kwenziwa imisebenzi (№ KS-2) lapho kusekelwa ngemuva inombolo isheke inkomba COP3. Amafomu amadokhumenti evunywe Isinqumo 11.11.99 № 100, eyamukelwa State Izibalo Service Russian Federation. Futhi oda reflection of izindleko subcontracting kulezi imibhalo ongabhalisiwe.

Ngakho-ke, ekuklanyweni imibhalo okukhulunywe ngawo ngaphambili isicelo ibhizinisi ngokwezifiso. It lulandela umkhuba wokusebenzisa ukugcwaliswa, okudinga eziningi ngesimo COP-2 ugcwalise ingxenye ekhethekile, okuyinto libala izinsiza etholakele ikhasimende, futhi yayeka izindleko zabo. Ngakho-ke, the line phansi (TOTAL), lapho efakwa ukubaluleka umsebenzi owawenziwa inkontileka, izindleko zokwakha, okuyinto Tolling, hhayi kunakwe. Ngenxa yalokho, ukwakheka izindleko umsebenzi lwenteke ayiphazamiseki. Uhlu izinto ezinjalo sikhishwa ifomu kwenzelwe nje ingemuva (ulwazi) uhlamvu.

ifomu Izikhombo № COP-3 senziwa ngesisekelo ulwazi oluqukethwe Certificate futhi KS-2, futhi idokhumenti labalulekile eluLwimi Ukubalwa umsebenzi owawenziwa nekhasimende. Lokhu subcontracting Usizo ukwakhiwa kanye nezindleko benganikezwa. Njengoba into intela (i-VAT) njengoba value abo akubhekwa.

Ngakho, ngaphandle bedlula kwathatha izinto usonkontileka amalungelo ezibangelwa etolls, ikhasimende wenza izibalo nalo umsebenzi owawenziwa losizo № COP-3, lapho wathi izinto oshiwo.