CSC - yintoni na le nto? CSC Irhafu

La oosomashishini amaxwebhu intlawulo, kwaye ngamanye amaxesha abo kuyimfuneko ukwenza abemi ufezekisa izibophelelo enxulumene nentlawulo kuNondyebo zemirhumo ezithile, ngokufuthi wathi CSC. Mhlawumbi kubonakale ukuba neepropu ezifanelekileyo - nje usana kunina. Kodwa akunjalo. Lungisa CSC - imeko sibalulekileyo intlawulo efunekayo ngumthetho ukuba kubanjwa, nezitshixo kumasebe afanelekileyo. Unganqakraza kwigama le ulwazi oluchanekileyo ebonisa CSC e odolo ebhankini - yokuziqeqesha intlawulo factor ngusomashishini engundoqo. Ukuba ayilunganga, i-arhente karhulumente, apho alindele ngusomashishini enabela mba, ukutolika ebonisa ezingachanekanga zedrama, obizwa ngokuba kumbandela lokubaleka ukuhlawula irhafu ekuhlawuleni yonxulumano echazwe imirhumo kuNondyebo ngumthetho. Yintoni kwiCSC? Indlela ukuqinisekisa ukusetyenziswa wayo elungile?

Kakuhle eli CSC

CSC - yinto ungayiqondiyo elula. Ezifundekayo njengendawo ikhowudi ngokuhlelwa mali. It iqulathe lemivo-20, nto leyo ubhala data kwi, ngokomzekelo, uhlobo intlawulo, kwakunye kumamkeli. CSC - sisixhobo apho amagunya karhulumente, apho oosomashishini kufuneka ukudlulisela izityholo ezithile - FTS okanye, umzekelo, i-Pension Fund afumane ngokuchanekileyo nokusasaza imali. Kukho iintlobo ezininzi kweentlawulo yokugcina ubuncwane, apho kuyimfuneko ukwenza abahlawuli berhafu. CSC - isixhobo ephambili ukuhlelwa kwazo.

Imfuneko yokusebenzisa i BCF ngenxa yokuba urhulumente Ukuseta umsebenzi - ukuba lula ingeniso yerhafu. Sebenzisa i akhawunti eyodwa kuzo zonke iintlawulo kuyingxaki. Qaphela ukuba ibhajethi codes yokuhlela de jure ukuvela Russian practice accounting kuthelekiswa kutshanje - ngo-1999. Emva koko kwangena iifom ezisemthethweni ehambelanayo bemfuno intlawulo.

impermanence CSC

Le khowudi ngawo, tshintsha qho. Yintoni na isizathu? Impendulo eqinisekileyo lo mbuzo phakathi ziingcali bafumana kunzima. Ukongeza, i-Ukwahluka akuxhomekekanga kuphela luphawulwa i-CSC, kodwa ngamanye amaxesha lwenza apho abahlawuli uluhlu imirhumo ethile kwi-Ofisi kaNondyebo. Ngoko ke, umsebenzi usomashishini osakhasayo - ukugcina umkhondo Umthetho olawula intsebenziswano lamashishini kunye nabasemagunyeni karhulumente kwisifundo hayi phaya na CSC entsha. Iingcali Siyaleza ukusombulula iingxaki ezinjalo ngexesha elifanelekileyo ukuze bafumane izinikezelo of reference yaye iinkqubo zomthetho okanye iinkonzo kwengxelo. Kusenokwenzeka ukuba kuqatshelwe ukuba kukho iindawo ezininzi apho CSC entsha - isenzeko kakhulu uncharacteristic. Ikhowudi ehambelana rhoqo akatshintshi. Noko ke, kucetyiswa ukuba oosomashishini kuzo zonke iimeko ukuba ukhankanye ziipropu intlawulo efanelekileyo. Ukuba ikhowudi engalunganga xa intlawulo iza zicaciswe ukuthatha icala imali akanako ukwenza lungamkeleki ngokuchanekileyo. Ngamanye amaxesha oko unako ukukhonza njengesiseko isicelo usomashishini osakhasayo olunikwa ngumthetho kwamanyathelo uxanduva lolawulo.

CSC Forms

CSC - i parameter leyo inokunxulunyaniswa iintlobo zentlawulo-mali. Kukho Iikhowudi yokuhlela ezifanelekileyo, asetyenziswa impefumlelwano kwamaziko karhulumente noosomashishini kwinkqubo yokubala intlawulo nezahlulo inzuzo. Ehlawulweyo ngokusebenzisa CSC irhafu imoto. Iimposiso kule isicelo lwepropu ezingafunekiyo kakhulu. Ukuba umqeshi uya ukudlulisela ingqokelela enikwa i lezeMali, usebenzisa ephosakeleyo ikhowudi yokuhlelwa mali, intlawulo nje engenakubalwa.

Kukho izizathu ezininzi lucalulo CSC. Phakathi zixhaphakileyo - ngolwabiwo ikhowudi efanelekileyo kwinkqubo yentlawulo iminikelo-inshorensi. Lo mqathango lulwahlulo zilandelayo CSC;

- emiselwe intlawulo lweerhafu ezongezelelweyo kubemi benza iintlobo zomsebenzi kubonelelwe kwiSiqendu 27 lomThetho Federal "On umhlala labour";

- BCF iminikelo ekufuneka lokutshintshela kwi Pension Fund njengetyala phezu lokusekwa inshorensi yinxalenye yomhlalaphantsi;

- iminikelo ihlawulwa kwi Pension Fund ngenjongo yokwamkelwa ukuya inxalenye ezixhaswa ngemali ye pension.

Olunye udidi eziqhelekileyo iikhowudi zokuhlela mali kubandakanya nibanika izabelo kwabo enzelwe zwabha noosomashishini intlawulo ukusebenza kunye nenkqubo patent zobalo. Umzekelo, kukho CSC apho iintlawulo ezifanelekileyo kufuneka zingeniswe isixeko okanye yesithili zobuncwane.

Ukunyanzeleka ukwenza ngazinye CSC enikiweyo, - i-inshorensi enxulumene ezisisigxina. Baya zingacwangciswa osomashishini ngamnye, amagqwetha, amaxwebhu kunye nezinye iingcali self-abaqeshwe. Iikhowudi zokuhlela mali phakathi udidi kwi umbuzo bohlulwa kwezo ukuba enzelwe ukusetyenziswa kweli intlawulo ezo mali zidluliselwa kwi-inshorensi inxalenye pension, kwakunye nezo ukuba kuboniswe kumaxwebhu zokuhlala apho iintlawulo yiya kwi inxalenye inkxaso.

Kukho CSC, apho lubekelwe amatyala - mali koosomashishini, ngenxa yaso nasiphi na isizathu, ebhatalwa kancinci ukuya FIU. Ngokufanayo, eyasekwa ukugqithiswa codes yezimali kweli-inshorensi inxalenye pension, kwaye kukho abo asetyenziswa intlawulo zokudlulisa kwemali inxalenye inkxaso.

BCF ngenxa kwintlawulo yerhafu yengeniso

izinto ezinomdla kulo mzekelo, ukuba uhlobo imali ihlawulwe xa kwiCSC nokubandakanyeka - emhadini. Isibakala sokuba umthetho IsiRashiya iindidi 4 mali ikhowudi zokuhlela ngenxa yerhafu yengeniso.

Personal yerhafu yengeniso kwi Russian Federation zingahlawulwa izigaba ezahlukeneyo berhafu: abantu ezizizo elibonakalayo, iiarhente irhafu, oosomashishini, kwakunye nabangeneleli abasebenza eRashiya (umzekelo, ukusebenzisa amalungelo abenzi). Phantsi eli cebo, ezoShishino, ngokuhlawula ngokukhankanya CSC NGOBUCHULE ungakhetha ukusuka iikhowudi yokuhlela mali ilandelayo:

- ikhowudi efunekayo ukulungisa ukwabiwa kwerhafu yengeniso kwingeniso, leyo akhekha nxaxheba ngqo arhente irhafu (ngaphandle kwabo iintlobo lungeniselo ngobuqhinga kwaye ahlawulwa ngokungqinelana nemimiselo yeSiqendu 277 lomGaqo Tax);

- KBK, ezisetyenziswa ngurhulumente ukutshixa kwi wokulondoloza imali karhulumente irhafu yengeniso, nto leyo ehlawulwa koosomashishini, amagqwetha, amaxwebhu kunye nezinye iingcali abaziqeshileyo;

- ikhowudi apho irhafu yengeniso-mali ayinakutshintshwa, wabalula kumvuzo abantu bendalo phantsi nemimiselo yeSiqendu 288 of the Code Tax;

- KBK, apho irhafu yengeniso ikhutshelwa ebuncwaneni ngohlobo iintlawulo eqingqiweyo iingeniso ukuba bamazwe angaphandle abaqeshwe ngokusekelwe lomenzi - ngokungqinelana nemimiselo Art. 277,1 of the Code Tax.

Ezi CSC kufuneka asebenzise ekuqeshweni yenkampani labasebenzi phantsi izivumelwano zengqesho, ngokunjalo koosomashishini, ukuba abaqeshi. Ukuba noVimba ukhankanywa isicelo kwintlawulo yeefizi kuNondyebo ukuze ahlawule abasebenzi. CSC kwakhona ingqalelo yi kuthi zisetyenziswa yi-arhente irhafu, ukuba kukho imfuneko intlawulo nezahlulo ebonelelwe inxaxheba equity kulo naliphi na ishishini. Ukongeza, iikhowudi uhlelo mali kufuneka IP, leyo ukugxininisa kwindlela irhafu jikelele, amagqwetha, amagqwetha, amaxwebhu kunye nezinye iingcali self-abaqeshwe.

amanani diversity factor

Siye sahlolisisa nje imizekelo embalwa ngokuhlelwa CSC. Izigaba, nto leyo angamelwa iikhowudi ahambelanayo, inombolo enkulu. Zininzi iintlobo zemirhumo, ezo zichazwe ezahlukeneyo CSC: irhafu ezothutho, impahla, irhafu yengeniso. Noko ke, njengoko sibonile ngentla apha, ezi khowudi kufuneka zingqamelane. Ukuba umqeshi ukwenza intlawulo kwi-CSC, abefudula esetyenziswa ngempumelelo, waza walitshintsha intengiselwano zange zenzeke.

Izohlwayo amaphutha usebenzisa khowudi

Eneneni, yintoni izohlwayo sinokulindela ukuba ngusomashishini, xa uthe wenza impazamo kwindawo ezikhethiweyo ikhowudi kuthethwa ngayo? Kule meko, mhlawumbi ukufumana isohlwayo. Iimposiso kule kwiCSC ngokufuthi kutolikwa ngurhulumente nje nokuphetshwa berhafu kwimfanelo imiselwe ngumthetho. Unako kwakhona uqaphele ukuba othile, isohlwayo nga kuthathelwa ingqalelo into yokuba nokuba ikhowudi engalunganga yokuhlelwa Bank mali kunjalo andilungisele umyalelo yentlawulo - kwaye imali iya kwi-akhawunti yangoku. Ewe, kamva babuyela, kodwa eli xesha, mhlawumbi, ukuze bazuze ishishini.

Ukuba uluhlu usomashishini esebenzisa CSC, iminikelo kwi Pension Fund kunye Fund Insurance Social, xa kuthe iimpazamo kwisebe neekhowudi ezifanelekileyo - ngokuhambelana eqhelekileyo - ubona ukuba lo mxholo kwintlawulo yeefizi aphephe nezibophelelo. Ngenxa yoko, le nkampani iya kunyanzeleka kwakhona ukuba ahlawule imali afanayo kwi zengcebo - kodwa ochaphazeleka olunesidima.

№ Federal uMthetho 212, nto leyo olawula intlawulo nemirhumo ukuya kumashishini lezeMali, njengoko kuqatshelwe ummeli, ziqulathe ezibonisa ngqo ukuba abaqeshi banoxanduva kubonisa engachanekanga yemiyalelo intlawulo iikhowudi nodidi mali.

Okubona alungise amaphutha

Noko ke, ungasoloko ukulungisa imiphumo kakubi i-CSC. Iifayini nezohlwayo ukuba irhoxisiwe, Kakade ke, kunqabile, kodwa, kanye ndakuqonda ukuba baqaphele iimpazamo kwiikhowudi yokuhlelwa mali, usomashishini kungenzeka ukuba bazame ukuphepha kuzo kwixesha elizayo, yaye ngaloo ndlela ukwazi ukuphepha ukwayo.

Okokuqala, cinga imithetho, ebonisa ngqo umdla emtshatweni kuthethwa. Masithi kukho imeko: abantu imirhumo ezidweliswe kwi Pension Fund kunye wasebenzisa engachanekanga CSC. FIU intlawulo echaphazelekayo nto ifunyenwe. Kuya kubonelelwa ngomthetho kobume esebenzayo karhulumente?

Ngokubanzi, izenzo usomashishini osakhasayo iqondakale ayintsokothanga - njengoko kushenxwe kwimfanelo lokutshintshela imirhumo likanondyebo emiselwe ngumthetho. Kuya kuvavanywa isohlwayo. Noko ke, ukuba intlawulo yemirhumo iya RPF, kodwa nezitshixo ngokuchanekileyo ngenxa CSC ezingachanekanga, usomashishini osakhasayo unalo ithuba osemthethweni ukuthumela umyalezo kumbutho efanelekileyo, ngokucacisa ikhowudi intlawulo.

Kufuneka wenze isicelo kwi Pension Fund kwifomu emiselweyo aze aqhoboshele kuyo ikopi irisithi eqinisekisa ukuthunyelwa kwemali. Xa ziya kuvela iinkcukacha kwi-akhawunti ye-Pension Fund ukuba imali weza ilungiswe kakuhle, ngokungqinelana ne-CSC, lo FIU uya kuphinda ahlasele isohlwayo.

Njengomgaqo, inkqubo ukuphuculwa data ekuthethwa, ithatha akukho ngaphezu kweentsuku ezintathu. Hi ndlela leyi, le meko kunokwenzeka apho ngusomashishini, isigqibo abonisane kuqala kunye nootitshala nabasebenzi besikolo okanye umbutho karhulumente ukuba ukusetyenziswa kwe-CSC echanekileyo ukufumana iinkcukacha ezingachanekanga. Ukuba uyakwazi bokubonisa oko koko, ke, njengoko kuqatshelwe ummeli eziliqela, izohlwayo uya kuziphepha. Okanye ukuyikhupha - oku ityala inqabile.

Kukho iimpawu ezibonisa ukuba Federal uMthetho nombolo 212 izilungiso zilungiswe, njengoko apho werhafu uza kukwazi ukucacisa data intlawulo. Umzekelo, ukuba kukho utshintsho CSC, yaye akazange ufunde oko ngendlela ngexesha kwaye i ikhowudi ezingachanekanga, oko kuya kuba lula ukuyenza ngaphandle kokuya izohlwayo.

Nalapho unokufumana i ikhowudi echanekileyo

Yeyiphi imithombo iqulathe iinkcukacha ezifanelekileyo malunga neekhowudi yokuhlelwa mali? Njengoko entrepreneur ukwazi oko CSC kuyimfuneko ukukhankanya indlela kwimeko ethile? Lo vimba uphambili apha - ezizodwa guides iinkcukacha.

Bona ke uninzi lweencwadi accounting. Kuyimfuneko kuphela xa usebenza nabo, nikelani ingqalelo koko kunyaka kokuba bakhululwe. Ukuba kukho nayiphi na intandabuzo - kungcono ukuya kwi-ofisi ekufutshane yengingqi Federal Tax Service kunye nokubonisana khona.

Nika ingcaciso efanelekileyo abasemagunyeni irhafu yonke qhagamshelana: Oosomashishini bahlawula imali kwi ingeniso okanye abasebenzi; ngabemi ukuhlawula usebenzisa CSC, ezothutho, irhafu komhlaba okanye enye irhafu yengeniso, evela ekuthengisweni kwempahla.

Inkqubo isicelo kwiCSC ilawulwa yi-odolo ze-Ofisi yoMphathiswa wezeMali. amaxwebhu afunekayo ezivunyiweyo kunyaka ongaphambili unyaka xa amashishini kufuneka ukudwelisa ezi okanye ezinye iintlawulo. Xa umyalelo-Ofisi yoMphathiswa wezeMali njengoko ivunywe yi khowudi yokuhlela mali entsha ngokupheleleyo.

Ubume bale CSC

Siye sifunde uhlobo kwiCSC. Ziqonde ezi nezishunqulelo siyayiqonda. Ngoku ukuphanda ngakumbi ubume iikhowudi zokuhlela mali. Njengokuba besesitshilo ngasentla, zenziwe lemivo-20. Bamele ukulandelelana iibhloko ezine. Le yokuqala ibonisa okuyimfihlo ngendlela umdla kakhulu - njengoko "liGosa eliyiNtloko yengeniso." Bamele uhlobo lungeniselo mali okanye ubume zesifundo, yona yento iintlawulo ezifanelekileyo. Ngokuqhelekileyo, oko imibutho yoluntu, nto leyo kufuneka ukwamkela ngokuchanekileyo izinikezi kuNondyebo, ukuba ukujonga ukuchaneka kwazo. Amanani kwibhloko yokuqala ngaphakathi kwiCSC ngokuqhelekileyo esisigxina, kunqabile ukuba utshintshe. Umzekelo, ikhowudi 393 kuthetha ukuba intlawulo idluliselwe kwi-FSS. A isafobe 182 egqitywe ukuba imali kufuneka zitshintshelwe Federal Tax Service.

I ibloko yesibini umyalelo ngamanani ikhowudi yokuhlelwa mali libhekisela omnye okanye elinye iqela bentlawulo. Umvo yesine umthombo elimisiweyo ugqithiso lwemali. Ngoko ke, ukuba umrhwebi uhlawula irhafu, intlawulo luchazwa ngoweqela 1. Ukuba, umzekelo, imali zidluliselwa ngendlela ukulwa, kuyimfuneko ukusebenzisa lo mzobo 2. digits ezimbini ezilandelayo ayinakutshintshwa uhlobo oluthile lwerhafu. Izalathisi apha iya kwahluka ngokuxhomekeke isizathu sokubala iifizi. Ngoko ke, umzekelo, irhafu yengeniso isetyenziswa yi ngesazobe CSC 01, xa intlawulo VAT, ukuba umrhwebi isebenza kunye impahla evela kwamanye amazwe - 04.

Amanani 12 no 13 ikhowudi yokuhlelwa mali ibonisa umgangatho othile kukarhulumente yolawulo lwemali. Ngoko, xa kuziwa kwi-mali federal, wandula ke wayiphakamisa ikhowudi 01. Ukuba intlawulo iza kufakwa kwi inkqubo wengingqi yolawulo lwezemali, ukusetyenziswa ikhowudi 02. Ukuze bamkelwe mali yendawo isetyenziswa 03, kwimeko yobuncwane umzi - 04, kuba mali wesithili 05. Iintlawulo ikhowudi ebekwe kwi Pension Fund kuboniswe iisimboli 06, iminikelo kwi Fund i-Social Inshorensi - 07.

Xa digit 14 ikhowudi Iqinisekile uhlobo oluthile lwentlawulo. Ngoko ke, xa umnini lidlulise irhafu ukuya mali kwinqanaba elithile, kufuneka isetyenziswe kule nxalenye ye-CSC khowudi 1. Ukuba ihlawulwe usebenzisa CSC izohlwayo, kufuneka ubeke nani 2. Ngokumalunga 15 17 imivo, phantse kuzo zonke iimeko ukuba babeke amaqanda. ezintathu ekupheleni ikhowudi yokuhlelwa mali ugqibe uhlobo yengeniso eya kurhulumente. Umzekelo, 120 kusetyenziswa xa isiseko yokuqokelela, apho ibekwe BCF - irhafu komhlaba. Code 110 kufuna umsebenzi bentlawulo iimali ezihlawulwa amashishini kunye inzuzo.

Ukubaluleka kwiCSC

Kaloku, siye sizimisele ukuba CSC - ayikho nje umthetho, njengoko njengekhrayitheriya sibalulekileyo intlawulo. I- oda Intlawulo eyenziwe oosomashishini kwinkqubo yeentlawulo kunye karhulumente, kuyimfuneko ukuba ukhankanye echanekileyo ikhowudi yokuhlelwa mali, kungenjalo ukuphepha iindleko zemali ezingemnandi.

Kunjalo enokuthethwa ngabantu zendalo. Abaninzi kubo bahlawule usebenzisa CSC, irhafu yomhlaba. Kakade ke, kwiimeko ezininzi, iinkcukacha zentlawulo, ukuba ukhankanye efunekayo mali ikhowudi Ukuhlelwa, abemi kwazisa abasemagunyeni irhafu. Kodwa ayisoze ukuqinisekisa ukuba ingcaciso enikezwa yi-Federal Tax Service, ezilungele abantu.

Ngoko ke, amashishini kunye nabantu bendalo xa kukho imfuneko, kufuneka ukuba ababandakanyekayo (ingakumbi xa kusingethwe izixa ezikhulu sentlawulo ebuncwaneni), imithombo inokuthenjwa, ekwabonisa kwiCSC. Uyakwazi kufuna iingcebiso ezivela Federal Tax Service.

Abantu abaninzi angaqhelekanga ngokupheleleyo ne-CSC: okotshiweyo kwekota kubo ayithethi kakhulu. Kodwa iluncedo kusoloko ukwazi ezichaphazela yommiselo yowiso wentsebenziswano phakathi amagunya karhulumente kunye berhafu. Oko kuza kuthintela ukuba iimpazamo ngengozi kwi nokusebenza nezibopho yimixholo umthetho ubudlelwane zomthetho civil ukuba sizibandakanya nokudluliselwa kweentlawulo ezithile kaNondyebo kaRhulumente.