Njalo usomabhizinisi ufuna ukuthengisa impahla yakhe inzuzo. Kodwa awusebenzi ngaso sonke isikhathi emsebenzini. Ngokwesibonelo, uma ibhizinisi uye benquma ukuthengisa imishini ubudala, intengo emakethe kwi-balance sheet ingaphansi, le yi zezimali kuthengiselana alivumi. Ukuze ufunde indlela ukubonisa bhala-off ukulahleka kusuka ukudayiswa OS, funda ku.

ukugeleza kwemibhalo

Ukwenza umsebenzi we-OS ababulawa inkontileka. Ngokusho mfuneko Iziqondiso BU, izinhlangothi ezimbili kufanele futhi asayine isitifiketi ngokunikezwa. Ulwazi mayelana ukususwa into kusuka ku-akhawunti afakwe ikhadi yokusungula. Ngesisekelo lezi ezimali idokhumenti ikhombisa ukusebenza kule OU. Futhi uma kuthenga kade at ukulahlekelwa ke udinga qaphela kakhulu, kusukela Tax Izenzo namazinga ahlukene asethwe. Ake sihlole ngokuningiliziwe.

izingozi intela

Isikhathi esining impela, ukwandisa ukufunwa imikhiqizo noma ukugcwaliseka egcwele izinsalela ukuphathwa enquma ukuthengisa izimpahla ngentengo ngezansi izindleko. ezimali abaningi bayesaba Esimweni esinjalo, njengoba kunqatshelwe ngokomthetho. Ingabe kunjalo ngempela?

1. Intengo akukwazi ngezansi izindleko.

Izindleko zikagesi, igesi kanye nezokuxhumana kulawulwa isimo. Kwezinye izimo, intengo kuyinto kungaxoxwa futhi ayikho imikhawulo ku GC is hhayi abhalwe out. inkampani Antimonopoly uqaphe izenzo "abadlali omkhulu". Izinkampani ezinamathuba ongaphakeme isisindo ethize emakethe, ungakhathazeki.

2. Ukulahlekelwa isendalini uma intengo ephansi nge \ s, hhayi kucatshangelwe intela.

Base ibalwa konke ukuthenga. izinqubo Hlukanisa zinikezwa kuphela imisebenzi Central Bank. Kukhona ukuvinjelwa ukuqashelwa umehluko izindleko phakathi intengo emakethe futhi ukuthengiswa kwemikhiqizo kumsebenzi. Ukuze uthole ezinye ukusebenza kungekho imithetho. Uma inkampani akusho isebenze at ukulahlekelwa ngendlela ehlelekile, ukudayiswa ohlelweni lokusebenza uzovalwa nge kokulahlekelwa imali engenayo evela kweminye imisebenzi.

3. Uma intengo ngezansi ukuthengwa, yona nezikhulu zikahulumeni uhlolwa izintela

Lokhu kungenzeka kuphela uma okwenziwayo elawulwa. Khona-ke sizokufakazisa intela, ukuthi amanani alo ifaniswe nge emakethe.

4. Izindleko ukuthengwa kwezimpahla ithengiswe at ukulahlekelwa, ayikwazi kunakwe lapho kubalwa NPP.

Uma izindleko abangu okuhloswe ngaso odala imali, bona abadla imbuya kuthethelelwe. A yi lokugcina ayibalulekile.

5. Uma izimpahla ngabe athengiswe at ukulahlekelwa, ukuze ninciphise VAT kubo asikwazi ukwamukelwa.

Lokhu akulona ngempela kuyiqiniso. Donsa VAT phezu kwezimpahla kungaba ezingenanzuzo uma inhlangano ukubonisa ukuthi lesi senzo uvunyelwe ukugwema ukulahleka elikhulu nakakhulu kwezomnotho. Kodwa uma ukusebenza lwenziwe kuphela ephepheni, intela alamukeli incazelo enjalo.

Yokuzindla ukulahlekelwa ngaleso OU

Ngokusho Art. 323 we Tax Code of inzuzo futhi ukulahlekelwa kusukela ekuthengisweni yesistimu yokusebenza kumele esichaziwe into ngayinye ngokwehlukana. Imali ukuthengiswa kwempahla, net VAT ufunyenwe e engenayo. Le mali wentela kunganciphisa inani asalile, ikhumbula izindleko ephathelene nokuthengiswa: izindleko wesitoreji, ukugcinwa kanye zokuthutha.

Umphumela sezimali zenhlangano imisebenzi ibalwa kusukela ngosuku enezimali ezingenayo. Uma IRS isebenzisa indlela accrual, imali etholakale ngokudayiswa OS ibalwa ngesikhathi ukudluliselwa kobunikazi. Uma usebenzisa indlela imali, khona-ke ngosuku ukudluliselwa kwezimali ku-akhawunti yasebhange.

Ukulahlekelwa ku ukudayiswa kwempahla engathutheki kuyisivumelwano ilingane amanye amacala. Intela ye inzuzo - is kubonelelwe ngendlela ebekwe kwesigatshana 3 kanye neSigaba .. 268 we Tax Code. Ifakiwe ezinhlwini izindleko letilinganako esikhathini ibalwa njengoba umehluko phakathi kwesikhathi oyifunayo futhi langempela ngaphambi ukudayiswa. Kumelwe ninciphise enyangeni elandelayo emva kokusebenza.

Kanjani ukubonisa ukulahlekelwa yokuthengisa yesistimu yokusebenza e ukubika?

Umphumela zezimali kuthengiselana kubonakala esimemezelweni imali yentela (NPP). Revenue okuboniswe umugqa 060 isicelo lokuqala yesibili ishidi isimemezelo. Inani asalayo kanye izindleko emgqeni 150 ubonisa isicelo sesibili, ukulahlekelwa -. Njengamanje ikhasi 200, ukunciphisa izindleko isamba (270 k.). Ingxenye yi omubi wezimali kusuka ukudayiswa, okungase kucatshangelwe ngezinjongo zentela, inkathi yamanje okuboniswe umugqa 090. Inani isinxephezelo enqwabelene ngoba Ukuwohloka ithengiswe ilungiswe OS k. 280 isicelo sesibili.

Ngokwesibonelo

Ngo-August 2012 JSC "X" yesistimu yokusebenza sekudayiswe angaphezu kuka-59 eziyinkulungwane. Deda. (Kubandakanya ruble ayizigidi 9 - .. i-VAT). Le mpahla likhishiwe ku irekhodi ngezindleko ayizinkulungwane 120. Ruble ngekuhamba esikhathini zeminyaka 8 (izinyanga 96). Le nkampani isebenzisa indlela accrual ukucacisa wokusebenza kwezimali kuthengiselana kanye umugqa - I-kwentengo. Inani isinxephezelo nyangazonke kokugqokwa - ruble ayizigidi 1.25 .. Isikhathi langempela yokusetshenziswa - izinyanga 38, zanqwabelana ukwehla - ruble ayizigidi 47,5 .. Inani izindleko ukuthengisa - ruble 1.18. VAT.

igama		ikhodi	Inani (thous. Ruble).
	Imali ukuthengiswa kwempahla	060	50
Ingxenye ukulahlekelwa, okubhekisele izindleko		090	0,405
	Inani asalile, ikhumbula izindleko	150	73,5
	Ukulahlekelwa ukudayisa OS	200	23.5

Ukulahlekelwa e inani ayizinkulungwane 23.5. Hlikihla., Yikuphi siboniswa umugqa 200, bese ngokulinganayo (ruble 405.) Nyanga zonke ngekuhamba phezu izinyanga 58 (izinyanga 96-38). Ingxenye yokuqala ibizwa elicacisiwe sombiko Septhemba 2012 emgqeni 090. Imibhalo eqinisekisa ukulahlekelwa ku ukudayiswa wokusebenza kumele agcinwe kuze uma kunciphisa base yentela NPP.

A yi wezimali e-BU

Ngokusho para. 7 PBU, le yokudayisa yesistimu yokusebenza baziwa bokusebenzisa imali njengoba BU. Izindleko ezihambisana ekuqalisweni kwalezi izinto babhekwa njengabantu izindleko. Lezi zimali ezilotshwe BU ngokugcwele ngenyanga wamanje. Ngakho, umehluko yokuqala kusukela OU ukuthi ukulahlekelwa zilotshiwe ngokuphazima kweso, futhi hhayi izingxenye. Ngakho-ke, i-ezikhokhiswayo umehluko yesikhashana uphakanyiswa okuyinto akha engamancozuncozu intela yefa. Ngokuzayo kuyonciphisa inani NPP ukuze kukhokhelwe isabelomali.

Ngokwesibonelo

Supplement idatha ye Isibonelo sokuqala. Ngo-August 2012, accountant inkampani kufanele abonise ukulahlekelwa yokuthengisa. Izintambo zikagesi ezisobala:

DT 91-2 KR 60 - 1 ayizinkulungwane ruble .. - inkokhelo ukuze izinkonzo zomunye inhlangano;
DT 19 KR 60 - 180 ruble. - bubhalwe VAT;
KR 91-1 DT 62 - 59 ayizinkulungwane ruble .. - Operating imali etholakale ngokudayiswa;
. DT 91-2 KR 68 - 9 ayizinkulungwane ruble - VAT;
. DT 01-2 KR 01-1 - 120 ayizinkulungwane ruble - ukwesulwa izindleko zokuqala;
DT 02 KR 01-2 - ruble ayizigidi 47,5 .. - amortization icala ngesikhathi ukusetshenziswa;
. DT 91-2 KR 01-2 - ruble ayizigidi 72,5 - ukubaluleka asalile is kubonelelwe izindleko;
DT 09 KR 68 - 6,64 ayizinkulungwane ruble (ama-ruble ayizigidi 23.5 ngo-24% ...) - intela yefa.

Ezalandela izinyanga 56. BU azokhokhiswa ukulahlekelwa yokuthengisa. Izintambo zikagesi ezisobala:

DT 68 KR 09 - 97,24 ruble. (5640 ruble. \ 58 izinyanga).

ukuthengiswa kwezimpahla at ukulahlekelwa

GP Implementation senzeka ngaphansi imigomo yenkontileka. Imikhiqizo kubhekwe ukuthi athengiselwe lapho ilungelo yomthengi kobunikazi. Lo myalo isethelwe n. 1 tbsp. 223 we Code Civil. Mhlawumbe uma kungenjalo ebekiwe inkontileka, kwenzeka ngesikhathi zidluliswa umthengi imikhiqizo. Ngemva sisahlela inhlangano kufanele abale yi zezimali kuthengiselana. ekhethekile akhawunti "90" inzuzo futhi ukulahlekelwa inikezwa le njongo e-BU. Iveza inani diesel ethengisa izindleko, kanye loan - imali yokuthengisa. On sub-akhawunti ibalwa danym yi zezimali esikhathini samanje:

I inzuzo ye KR 90-1 - DT.90-2,3,4 inzuzo = inzuzo \ ukulahlekelwa kusuka yokuthengisa.

Wiring, elikhiphe yalokho zezimali omuhle:

DT 90-9 KR 99 - Inzuzo.

DT 99 KR 90-9 - ukulahlekelwa yokuthengisa (okuphambene zokuthunyelwa odlule).

Vala sub-akhawunti e-akhawunti yangaphakathi ekupheleni konyaka lapho ibhalansi beziNguquko.

BU inzuzo ibhekelelwa e engenayo uma:

- ilungelo lokuthola imali kuqinisekiswa isivumelwano;

- kwesamba semali ingabalwa;

- ngenxa ukusebenza izinzuzo agronomic inhlangano luyokhula;

- abathengi banelungelo kobunikazi.

Uma okungenani eyodwa yalezi zimo is hhayi bahlangana, imali ayikwazi hlonishwa njengomphakathi imikhiqizo enjalo kufanele kurekhodwe ngesikhathi DT MF 45.

Izimali ukuthengiswa SE

inombolo	ukusebenza	DT	KR	isamba
Yenzuzo eyaziwako BU
1	Implementation GP	62	90-1	ngenzuzo
2	Uzikhokhele izindleko langempela	90-2	43	izindleko
3	VAT	90-3	68-2	VAT
4	ku-akhawunti izindleko	90-2	44	Izindleko kwezinhlelo
5	yi-Financial: - inzuzo - ukulahlekelwa	90-9 99	99 90-9	Izimali - Izindleko
6	Inkokhelo esuka umthengi	51	62	Inkontileka Value
izimo enezimali ezingenayo zinganeliswa
1	Implementation GP	45	43	izindleko
2	Inkokhelo esuka umthengi	51	62	Inkontileka Value
3	ngenzuzo	62	90-1	ngenzuzo
4	ezidonswe izindleko	90-2	45
5	VAT	90-3	68	Inani lentela
6	izindleko ukwesulwa	90-2	44	ethengisa izindleko
7	yi-Financial: - inzuzo - ukulahlekelwa	90-9 99	99 90-9	Izimali - Izindleko

Wiring "inzuzo \ ukulahleka kusuka yokuthengisa" elakhiwe emva lokulandisa zonke izindleko ezihambisana ukuqaliswa kwe-GP.

wokufaka

Ukuze ukubuyekeza eningiliziwe imiphumela zezimali wenkampani ngaphezu ukulinganisela inzuzo kanye akhawunti ukulahleka lukhipha. It wachaza ngokuningiliziwe yonke engenayo kanye nezindleko kwesikhathi lwamanje.

Umugqa 010 ikhombisa isukela ukuthengiswa kwezimpahla. Lapha ungakwazi ukubona lemali kusuka imisebenzi evamile. Uma noma iyiphi yalezi izimali idlule 5% wezindleko, it kuthanda imininingwane izibonakaliso 011-013. I nenzuzo nokulahlekelwa akhawunti kusekelwe njalo accrual. Lokho, inzuzo ibhekelelwa ekulethweni kwezimpahla ezifana kumthengi. Kodwa ngokuvamile ezivumelwaneni ubeka ukuthi ubunikazi sihamba ngemva Inkokhelo yokuthengisela. Ezimweni ezinjalo, imali likhona umbiko kosuku lokudluliswa kwakhe imali.

Okulandelayo, udinga upende izindleko prime kwezimpahla ezikhiqizwa: I Inani lamavoti elayinini 020, kanye nemininingwane yomsebenzi ngamunye - at 021-023. Lokhu kulandelwa inzalo enkulu - ikhasi 030 ..

Inzuzo akhawunti ukulahleka awabonisi nje imithombo kokuthola izindlela, kodwa futhi izindleko ezihlobene ukuthengiswa kwezimpahla namasevisi. Ikakhulukazi, umugqa 030 kanye 040 ubonisa inani commercial futhi nezindleko zokuphatha yokuthengisa. Ngaphezu kwalokho ngesineke amaphesenti etholwe ngaphansi imali kanye izibopho (060), kanye nalezo ezikhokhwa ebhange (070), inani lemikhaya ukubandakanywa nezinye OA (080), nezinye yokusebenza (090, 100) kanye non-yokusebenza (110, 120) engenayo kanye nezindleko .

Okunye imali eyiphinda zihlanganisa:

• engenayo evela yokuthengisa yizinkampani zangaphandle kwempahla zesikhashana;
• inzuzo evela emisebenzini ahlangene nezinhlangano ezimbalwa;
• inzalo imali kanye loans;
• imali patent;
• isukela ukudayiswa kwempahla;
• wathola ngesikhathi samanje inhlawulo, isijeziso futhi nenhlawulo;
• nezinye namarisidi washonaphi.

Ukuze uthole ezinye izindleko (100) kuhlanganisa izindleko:

• ukudalwa amafa;

• ukwethulwa patent;
• lasebhange inkampani;
• inzalo emalini ebolekwe
• izinhlawulo incurred, izinhlawulo kanye inhlawulo;
• amasevisi Brokerage;
• CBR kwephakethe elahlekile in kwempahla;
• esiza abantulayo;
• okuqukethwe amafa simisiwe;
• ukwesulwa ukuthengiselana;
• izindleko esiphuthumayo;
• Nanoma iziphi ezinye izindleko washonaphi.

Umehluko phakathi kwawo wonke engenayo nephumayo kuboniswe emgqeni 140 "Inzuzo \ Ukulahlekelwa ngaphambi kokususwa kwe tax". Ngemva kukhishwa i-NPP (150) kanye nezinye izinkokhelo eyisibopho (150) ibalwa yi wezimali kusuka imisebenzi evamile (160). Uma engenayo ongavamile noma izindleko esikhathini samanje wayengekho ke esilinganayo uboniswa isihloko esithi "SP \ NC" (190). Ngakho walungisa "Inzuzo Loss".

inkomba idatha

Lesi sigaba kumele sigcwaliswe uma sikwenza kungaxegi unezinto intela (AT) noma yimaphi (NO).

On line 150 inkampani kufanele ucacise njalo iyatholakala kodwa, isibonelo, pay travel, isinxephezelo for ukusebenza kwezokuthutha siqu, njll Lokho, kulesi umugqa kubonisa Amaholo ukuthi ziyabhekelelwa ku-DR, kodwa NPP akuyona neze.

Umphumela wezezimali ngesabelo ngasinye ibhalansi phakathi kwesimo esiphuthumayo sebhizinisi nezinzuzo. Ukubala inani elilinganiselwe lamasheya ayesendleleni, udinga ukungeza inombolo yabo ekuqaleni kwenyanga ngayinye, bese uhlukanisa ngo-12.

Uma lezi zimfihlo zifakwa ngentengo engezansi emakethe, kubalulekile ukuthi wenze lokhu kubalwa:

Isilinganiso sokwabiwa kwesilinganiso = (А1 + А2) / КА

I-A1 - intengo yesitoko ekupheleni kokubekwa yanda ngenani labo;

I-A2 - ivela ekudayiseni kwezimpahla ezithengiswayo ngezindleko eziphansi;

KA - inani lamasheya okusakaza.

Umphumela wezezimali ohlukunyeziwe

Ukuhlinzekwa okunikezwayo kuzovumela ukuveza ukuthi kungakanani ukwandisa inzuzo kusuka ku-Central Bank eyodwa, uma:

- Shintsha amasheya akhethwayo kuya ezilula;

- zama ukubuyisela ukwabelana ngentengo engezansi emakethe.

Ukubala ngokunembile inzuzo yesikhathi esizayo, udinga ukucacisa imali engenayo kanye nezindleko ezihambisana nokushintsha kwesimo noma ukwehla kwenani. Umehluko phakathi kwentengo yemakethe kanye nentengo yangempela yesabelo kanye nenzuzo yenzalo kufakiwe kulezi zamukeli. Izindleko - isinxephezelo kubanikazi bamasheya, ukukhokhelwa kokuhlelwa kabusha.

Isifinyezo

Ukuthengisa izimpahla ngenani elingaphansi kwezindleko kungaba, kodwa kufanele kube kuhle kakhulu. Ngenxa yomsebenzi onjalo, kuyoba khona umehluko kwimiphumela yezezimali kuma-OU kanye ne-BUs. Esikhathini sokuqala, inani lokulahlekelwa libhalwa ngezitolimende. Futhi okwesibili - ngesikhathi esisodwa.