Iintengiselwano ezilawulwayo - ntoni na? Iintengiselwano ezilawulwayo phakathi kwamaqela anxulumeneyo

NgoJanuwari 1, 2012 waqalisa ukusebenza inani Federal Umthetho 277. Le iqhekeza lomthetho kweminye imithetho zifakelwe izilungiso, enxulumene ekuphuculeni imigaqo amaxabiso ngeenjongo irhafu. imiqathango ethile yalo mthetho kuqala ukusebenza ukususela ekuqaleni kuka-2014 inani uMthetho 277 Icandelo umthetho. iiyure V.1. The NK 1.

iintengiselwano ezilawulwa

Kwacaciswa iikhonsepthi eziqulethwe nqaku. 105.14 (n. 1). Ngokwesiqhelo kwakhona imvelaphi inyuselwa khona iimeko apho izivumelwano ingqalelo katsaka kolawulo. Yintoni na? Ngokuhambelana nale nqaku izivumelwano abhekisele kule qela ekupheleni udidi oluthile izifundo. Kufuneka ube lixhomekeke kwelinye.

izifundo

Kukho iindidi ezahlukeneyo ukusetyenziswa kumthetho wembambano. Kuba iqela ngalinye, ukuba amabango abo. Ukuqwalasela intengiselwano elawulwa (oko kukuthi, yintoni imithetho kubo), kuyimfuneko ukuseka lokuqala bonke abathathi-nxaxheba. Iiplastiki umbutho ukuba:

1. Enye kwaye sifundo efanayo inxaxheba ngokungangqalanga okanye ngqo kubo kunye isabelo kwama-25%. Esi sibonelelo esungulwe vutshila. 105,1, p. 2 COP. 3.

2. Xa isigqibo ngummi efanayo amisiweyo / kunyulwa:

• intloko lombutho;
• ubuncinane isiqingatha ukwakhiwa yolawulo / ibhodi yabalawuli ifowuni.

3. Amagunya intloko imibutho embalwa ukuphumeza sifundo efanayo.

4. Aba bantu ezifanayo emzimbeni engaphezulu ngaphezu kwesiqingatha nokwakhiwa ibhodi yabalawuli okanye iqumrhu lolawulo lonxibelelwano.

Kufuneka ikhankanywe COP. 11 inqaku elifanayo. Ngokutsho kwakhe, abemi ngasentla bangathatha inxaxheba kwintlangano, kunye:

1. Umfazi / umyeni.
2. Abazali / abazali umntwana njengowabo.
3. Kwabalondolozi / abagcini babafundi.
4. Abantwana (abantwana eyamkelwe kuquka).
5. Wards.
6. Hayi ngokupheleleyo / epheleleyo oodade igazi / bazalwana.

Ezi zinkampani amaqela anxulumeneyo. Iimpawu Kwakhona ku Art. (N sub yesine. 2) 105.1. Wokuzimela isenzo umbutho kunye umntu ukuba yakamva amandla ngokonyulo / baqeshwe:

1. Kusetyenziswa isakhiwo kuphela.
2. Ubuncinane sisiqingatha ukwakhiwa oomabhalane / zebhodi yabalawuli.

Kule ndaba zisebenza kwakhona imiqathango sub-mhlathi. 11 inqaku elifanayo. Wokuzimela ingqalelo:

1. Umbutho / abemi, ukuba zinganye umdla kwisifundo esidlulileyo (ethe ngqo) kwi iinkampani ilandelayo ngaphezu kwama-50%.
2. abantu Physical, ukuba omnye kwabo yabasemagunyeni ilawulwe enye.

Iinqobo ezilawulwa iintengiselwano

Zicwangcisa eqhelekileyo 105,14. Inkcazo isivumelwano elawulwa ayibandakanyi ebonisa indawo yokuhlala, ubhaliso, irhafu yokuhlala-nxaxheba kunye nabaxhamli. Noko ke, lo msebenzi uchazwe kwiNqaku 105,14. Kule mithetho uhlalutyo lucaciswa indibanisela iimpawu yababephethwe intengiselwano esweni. Yintoni na? Okokuqala, indawo ubhaliso, nxaxheba okuhlala irhafu yokuhlala kunye nabaxhamli kufuneka ibe ummandla Russian Federation. Ukongeza, kufuneka babe enye yezi meko zilandelayo khona:

1. ingeniso Comprehensive (sum of amaxabiso) zeekhontrakthi zonyaka (ngokwekhalenda), engange ngaphezulu kwama-1. Ngokutsho Art. 4 loMthetho Federal № 277 (umhlathi 3) Kuba 2012 kufuneka ngaphezu ezintathu, kwaye ngo-2013 -. 2 billion engange.
2. Omnye umthathi-nxaxheba lisebenza njenge imigodi abahlawuli berhafu. Intlawulo iya kubalwa ngokomlinganiselo elixelwe ngokwepesenti. Ngelo xesha iintengiselwano ezilawulwa phakathi njengamaqela achaphazelekayo kufuneka ngokunxulumene izimbiwa kufunxwa uwe phantsi le irhafu, kwaye imali yengeniso kuzo zonyaka (ikhalenda) ukwenzela engange ngaphezulu kwezigidi-60.
3. Ubuncinane umakhi wenza njengoko Mhlawuli isicelo UST UTII, yaye phakathi kwezinye emacaleni kukho umbandela lowo ayisebenzi kunye neenkqubo irhafu ekhethekileyo. Iikhrayitheriya okunye ezilawulwa le hlobo uquka isalathiso semali ingeniso ngexesha lokuvalelwa kwabo. Amaqela kufuneka ukufikelela mali ka-100 million engange. ngokuba nyaka uthile (ikhalenda).
4. Ubuncinane lilungu elinye akhululwe kwimfanelo ukutsala irhafu yengeniso okanye ufake izinga zero emazantsi ngokwemigaqo intlawulo. Iimeko wavumela phantsi apho ukusetyenziswa kwale exemption zibekiwe Art. 284, para. 5.1 kweKhowudi. Apha, iqela yesibini akufunekanga kukhululwa intlawulo kwaye hayi ukuba usebenzise izinga zero le rhafu. Ukuba iimvumelwano ithathwa nje imicimbi ezilawulwa phakathi njengamaqela achaphazelekayo, phezu kwaso ingeniso epheleleyo yonyaka (ngokwekhalenda) ukuba engange ngaphezulu kwezigidi ezi-60.
5. Ubuncinane omnye amaqela abandakanyekayo - i SEZ umhlali, apho isebenza wolawulo irhafu unika izibonelelo ezizodwa notsalo ngeniso (xa kuthelekiswa ne-nkqubo jikelele esekwe kummandla).

Ezinye iindidi kwezivumelwano

Iintlobo ezithile ze ntengiselwano olingana kusingathwa umthetho wobukhaya. Phakathi kwabo, iseti kwizivumelwano malunga nokuthengiswa kwemveliso, ukuveliswa kwemisebenzi, ubonelelo lweenkonzo. Kufuneka kuboniswana nokuba inxaxheba abantu ukuba bazenze lixhomekeke kwelinye. Xa kuhlalutywa azithathelwa ngqalelo ukufumaneka amaqumrhu wesithathu phantsi kwemiqathango ethile. In, amaqela wesithathu ingakumbi abo ayibonwa njengemali lixhomekeke kwelinye kwaye inxaxheba imicimbi:

1. Musa ukwenza nayiphi na imisebenzi ezongezelelweyo ngaphandle umbutho yentengiso ngqo iimveliso, iinkonzo, umsebenzi imveliso. imisebenzi yazo engundoqo, ngaloo ndlela, izenzo amalinge / ukuthatha inxaxheba ngqo kwi contract.
2. Musa ukuthatha naziphi na iingozi phezu ngokwabo kwaye musa ukusebenzisa ii-asethi imisebenzi yombutho, phantsi kwisivumelwano kwamaqela.

Endle yorhwebo langaphandle nazo zilawulwe kwiintengiselwano. Yintoni na? ISivumelwano iza kusebenza udidi ingqalelo, ukuba:

1. Isixa-mali yengeniso xa kwenziwe iziko elinye kulo nyaka (ngokwekhalenda) ziya kudlula engange million 60.
2. Lo mba njengoko ekhonza imveliso enxulumene kumaqela enye okanye ngaphezulu:

• amatye anqabileyo kunye amatye anqabileyo;
• oyile kunye namafutha imveliso;
• ayoni;
• umanyolo;
• metal non-ayoni.

Iintengiselwano ezilawulwayo (kuquka mboleko) ziyavunywa hlobo ukuba indawo yobhaliso yokuhlala, indawo yokuhlala yerhafu omnye wabo intsimi / likarhulumente, ziqukwe kuluhlu evunywe yi-Ofisi yoMphathiswa Order Finance № 108n. Ngelo ingeniso kwangelo xesha kufuneka kunyaka wekhalenda ngaphezulu engange million 60.

IFTS isaziso

Phantsi amalungiselelo Art. 105,5, amaziko kufuneka ukuba angenise isaziso ukusetyenziswa kolawulo. Ulwazi sibhekiswe sihlolwe kwi indawo, lokuhlala okanye ubhaliso njengoko magalelo makhulu. Isaziso iintengiselwano ezilawulwa wathumela kamva akukho kwe-20 Meyi waloo nyaka, nto leyo xesha khalenda ekunokubhalwa kuyo izivumelwano ezifanelekileyo kwasayinwa.

features ukuhlanganiswa

Kwimeko ezingachanekanga, incompleteness, iimpazamo zezifundo unakho ukukhupha isaziso ecokisiweyo. Lo mthetho unika eziliqela ezifunekayo ukuze zifikelelwe ukwakheka kwalo. Isaziso iintengiselwano ezilawulwa luquka ulwazi olusisiseko malunga:

1. ixesha Calendar apho umhlawuli inika iinkcukacha.
2. Ngokuxhomekeka kwekhontrakthi.
3. Abathatha inxaxheba nonxulumano. Ngokukodwa, igama elipheleleyo lombutho, tin (ukuba ikhona), igama ngummi, kuquka IP. ngusomashishini ngamnye kwakhona luxela inombolo yesazisi le Mhlawuli.
4. Ubungakanani ingeniso neenkcitho kunye nokwabiwa inzuzo / ilahleko kwiimvumelwano kunye namaxabiso olulawulwayo.

Nokuzaliswa isaziso Iintengiselwano elawulwa yenziwe ngokunxulumene kwiqela iikhontrakthi. Le meko kutshiwo kumhlathi 4 Art. 105,15.

Inkqubo yomsebenzi

Cinga ukulungiselela indlela 1C isaziso. Iintengiselwano ezilawulwayo kule program ababiwa ngokusekelwe idata wangena kwiirejista ezizodwa kunye nezalathisi. Le nkcazelo wangena program, okanye unyaka, okanye kanye phambi ukulungiswa isaziso. Icandelo ezinezixhobo oluyimfuneko vuleka nge point Ch. "Reports" menu. ulwazi olongezelelweyo zingalawulwa ukusuka uhlobo ekhethekileyo "iintengiselwano zoqeqesho izaziso abancedisayo elawulwa." Inika ngeso zonke izigaba umsebenzi ulwazi ukuze kwakhiwe ingxelo yokugqibela. Ilungiselela saziso oluqhutywa kwizigaba ezintathu:

1. Ukudala kuluhlu.
2. Ukukhangela nokulungisa ulwazi.
3. Ukuzoba up izaziso.

Awona macandelo ukulawula "umncedi" yenziwe amaqela ngaqela ngokungqinelana izigaba elinikiweyo. Isaziso senziwa egameni lombutho ngasinye ngokwahlukeneyo. Kulo mba, ingakumbi kwi "umncedisi" kufuneka ubonise iqumrhu elisemthethweni ezifanelekileyo.

Ilungise uludwe lwabantu abakhethiweyo

Kuba Ukuqhela ulwazi oluyimfuneko ukuze inkqubo yonke ubunzima transactions ezilawulwa intengiselwano malunga nokuba ngabaphi na ngamahlakani ezifumanekayo inkampani isebenza kumntu ganiso obhaliswe amazwe. Ngaphezulu, kufuneka dwelisa imveliso norhwebo lwamazwe ngamazwe. Ukugcina uluhlu lwamaqumrhu kwelinye lwenziwa kwirejista ekhethekileyo. Ungafikelela kuyo nto submenu okanye "Assistant". Kuba Ukuhlelwa uhlobo intengiselwano elawulwa kufuneka acacise ukuba iqumrhu ganiso usebenza njengoko Mhlawuli kwelinye ubuciko ngasentla. 105,14 iirhafu kunye nokuba ibhaliswe SEZ. Kwisifundo ngasinye, ibonisa ubhaliso ilizwe (ukuba phesheya), reg. inombolo, ikhowudi yerhafu. Kumashishini basekhaya chaza igama lulawulo "somhleli" ekhethiweyo. Ngenxa yokuba intengiselwano ezilawulwayo amaqela nje ezinjalo, kodwa izifundo, omnye ebhaliswe kwi offshore eyaziwayo, olu lwazi nalo lubonakala kule program. Qiniseka ukuba ubonise ulwazi iikontraki, njengabaphambukeli ngokuxhomekeke izivumelwano leyo imveliso ezidweliswe Article. 105.14 (p. 5).

Iimpawu accounting

Ngokutsho Art. 105.3 (p. 1), ukuba, iimeko zoshishino zemali amiselwe iintengiselwano amaqela anxulumeneyo eyahlukileyo kuleyo ezichongiweyo kwiimvumelwano ezifanayo phakathi kwezigqeba nevzaimozavisimymi, nayiphi na inzuzo enokufunyanwa yenye yezi amaqela, kodwa ke ngenxa yokuba ezi yantlukwano musa beza kuye, ukuba ithathelwe ingqalelo ukulungiselela injongo irhafu. Kulo mzekelo, kukho ulawulo olulodwa. Ngokuhambelana ingeniso accounting ngeqondo ngentla oluqhutywa isiganeko ukuba oku kukhokelela ekunciphiseni xa imali kokuba kutsalwe irhafu. Njengomntu ngaphandle, wakhetha kwimeko apho umhlawuli isebenzisa uhlengahlengiso macala lwezobuGcisa. 105,18. Ukuba IRS kwi lophicotho transactions kuhlolwa irhafu ezongezelelweyo ngamaxabiso emarikeni, amashishini zasekhaya, ababekhonza iqela yesibini isivumelwano, ukuze zisetyenziswe ekubaleni lamaxabiso:

1. intlawulo imbopheleleko ngenxa yenzuzo.
2. Personal yerhafu yengeniso ehlawulwa phantsi art. 227.
3. Irhafu kwimigodi. Kulo mzekelo, omnye amaqela intengiselwano kufuneka Mhlawuli wayo, kwaye esi sifundo kufuneka abe nesivumelwano ukuba kuxhuzulwa irhafu umthetho feedstock, usebenzisa i rate%.
4. VAT. Kulo mzekelo, omnye nxaxheba kufuneka ibe umbutho / IP, ukuba ahlawule irhafu okanye uxolelwa kuyo.

Iindlela yokufumanisa inzuzo

Ngokutsho Art. 105,7, iisuphavayiza sebenzisa iindlela ekwenzeni zolawulo irhafu:

1. ixabiso lemarike ofanayo.
2. Amaxabiso kuza ukusebenza.
3. inzuzo ofanayo.
4. Ukwabela imali.
5. Indlela iindleko.

Uvumelekile ukuba asebenzise oluntsonkothileyo ubuchule amabini okanye ngaphezulu (Art. 105,7, p. 2). Ekumiseleni iindleko ukuthotyelwa njengoko izicelo kweentengiselwano, imarike yeyona ndlela ithandwa kakhulu amanani ezifanayo. Nangona kunjalo, akukho nto, ngaphandle kwakwimeko enye. Xa uthenga impahla kwi intengiselwano olulawulwayo zokuthengiswa emva kwesivumelwano phakathi kwamaqela nevzaimozavisimymi nokuzimisela lokuthobela senziwa ukuphunyezwa ezayo ixabiso. Le ndlela iyasetyenziswa xa iqumrhu ukuba abuthengise obo iimveliso, angenayo asethi ezingaphathekiyo ukuba zibe nempembelelo ebalulekileyo kwinqanaba lomda ezinzulu. Kananjalo kufuneka ingasetyenziswa ukulungiselela iimpahla ezithengiswayo elandelayo. Ngokukodwa, ukuba yenziwe hlula imveliso, repacking, iyalungisa, ukwakheka okuzo. Kwakhona, le ndlela efanelekileyo amatyala wokuxuba iimveliso ukuba iimpawu imveliso yokugqibela ayahluki kakhulu ukusuka into yokuqala. Ukusetyenziswa kwezinye iindlela ezintathu zivumelekile, xa kuthelekiswa akwenzeki okanye akunakwenzeka ukuba bazobe kwisigqibo esebenzayo kwi ukuthobela / ukungathobeli le mali yentengiselwano ixabiso lemarike ngeenjongo irhafu.