Indlela ukugcwalisa-2-NGOBUCHULE kwiCandelo 6: inyathelo ngu step guide

- Order № eIyim 7/11/450 ye-Federal Tax Service of Russia on October 14 ukubalwa kwerhafu yengeniso ngohlobo 6NDFL, nto leyo eye zibalwe yaye iyakutsalwa ngabanye ngethuba lengxelo: zaye zavunywa 2015 kweefom zokwenza ingxelo. Isibhengezo kwifomu evunyiweyo kufuneka zigcwaliswe kwaye ulungiselelo kwi IRS kuzo zonke agents irhafu (iinkampani, imibutho, amashishini kunye noosomashishini ngamnye).

Ingxelo ngohlobo 6-NGOBUCHULE: ixesha delivery, isakhiwo

Report on Form 6NDFL kutshintshelwa kwiofisi yerhafu qho ngekota. Nciphisa umhla - ngosuku lokugqibela lwenyanga elandela ingxelo. Ukuba lo mhla iwela eholideyini, ngoMgqibelo okanye ngeCawa, ngoko ukuba nomhla wokuziswa kweencwadi ingxelo - ngosuku olulandelayo lomsebenzi emva veki okanye iholide.

Ngowe-2017, ukubalwa ingxelo ukuba anike igunya irhafu kufuneka ibe kamva ngaphezu:

• Okwesithathu Epreli 2017 (ubalo ngonyaka-2016)
• le yesibini ngoMeyi 2017 (ingxelo yekota kwiinyanga ezintathu ka-2017);
• amathathu ananye kuJulayi 2017 (ingxelo semi-yonyaka-2017)
• October 31, 2017 (ingxelo kwiinyanga ezilithoba zokuqala ka-2017).

Ingxelo ye-2017 kufuneka zibuyisela kulo, ungadlulanga yesibini ngo-Apreli 2018.

Ukophulwa emisiweyo ingxelo unikezelo ikhokelela ukwayo ezibekwe ngabasemagunyeni yerhafu. ukuba A arhente yerhafu iya ayesohlwaywa isohlwayo engange amawaka enye ngenyanga nganye ilibele, nokuba imini enye kuphela ukulibaziseka.

Izohlwayo zinikwe ubhaliso angachananga iimpazamo ekubaleni 6NDFL. Kuba irhafu abasemagunyeni bafumana ezingachanekanga kufuneka uhlawule isohlwayo engange ezingamakhulu amahlanu.

Le ngxelo inika ulwazi ezithile abantu zendalo, kwaye ngokubanzi, kwavavanywa irhafu yengeniso idwelisiweyo bonke abantu zendalo abafumana ingeniso entlanganweni.

Ukubalwa imali etsalwayo bazondelele kule ngxelo 6NDFL unalo kokwakhiwa okulandelayo:

• ulwazi olusisiseko malunga arhente serhafu: Cover Sheet
• Iimpawu ezifanayo kubalwa: Icandelo 1
• ulwazi oluneenkcukacha: Icandelo 2

Kubalulekile ukwazi imithetho ukubunjwa kwecandelo 1, njani ukuba bazalise kwiCandelo 2 lengxelo 6 isihloko emhadini.

Ingxelo 6NDFL: isihloko

Xa kuvulwa (cover) ikhasi lubonise:

• arhente irhafu data yobhaliso (igama ne zokucazulula kwi OKTMO ikhowudi Inn gearbox, qhagamshelana inombolo yefowuni);
• ulwazi lorhwebo-ingxelo (igama Iifomu KND ikhowudi ikhowudi kunye nonyaka kwexesha tax);
• data kwi igunya irhafu (ikhowudi IFTS).

Iphepha Isihloko iya ingqinisiswe ngumphathi okanye ummeli wakhe.

UMZEKELO fill sheet № 1 (title) siboniswa apha ngezantsi.

Form 6 NGOBUCHULE: iitotali

yokubala ngokubanzi yokusebenza kunye nokugcina yerhafu yengeniso kwesi sithuba senzelwa ingxelo kubonisiwe kwicandelo lokuqala.

Icandelo 1 omiselwe umlinganiselo nganye, nto leyo ibalwa yerhafu yengeniso. Ngokuqhelekileyo, inkampani kusetyenziswa ireyithi ye-13 ekhulwini.

Ngokwahlukeneyo ngenqanaba ngalinye kwicandelo lokuqala lubonisa iinkcukacha ngekota ingxelo, ibalwe qho accrual ukuba ixesha serhafu lonke:

• imali iyonke ingeniso kubalwa (kubandakanywa dividends) kwaye ngokwahlukeneyo isixa nezahlulo;
• Ezibanjwayo isicelo irhafu (iyonke imali);
• imali ebalwe, akunqabanga, andiyivimbanga ibuyiswa irhafu yengeniso lomqeshi;
• Inani labasebenzi (abantu bendalo abafumene ingeniso kuxhuzulwa irhafu).

Qaphela: Njengoko umthetho, imali ebalwa irhafu yengeniso akalingani isamba esivakalayo. Eyona khomiwa yerhafu yengeniso eyenziwe intlawulo kubalwe lokugqibela kwinyanga edlulileyo, kwaye zisoloko ngenyanga elandelayo lokunika ingxelo.

Ukugcwaliswa isampulu kwecandelo 1 Ingxelo 6 umhadi eboniswe ngezantsi.

Amaxabiso kwicandelo lokuqala zizakuxhomekeka kwindlela ukuvala 2 yecandelo 6 yerhafu yengeniso.

Owesibini kwecandelo 6 NGOBUCHULE: Iinkcukacha ezisisiseko

2 Icandelo 6 loMthetho irhafu yengeniso - itheyibhile ulwazi. It ngokulandelana kwazo kuboniswe:

• yonke imisebenzi zivavanywa kwi kwengeniso ukuba zihlawulwe ngexesha lokunika ingxelo (ngekota), kunye ebonisa imbopheleleko komhla ukubala;
• imali yerhafu yengeniso kubanjwa ukususela yengeniso ehlawulwa nganye ebonisa umhla yokuvalelwa;
• olu suku lwangowama lokutshintshela irhafu yengeniso kwi wabahloli werhafu.

Ulwazi kwingeniso nganye ezifunyenweyo kwicandelo lesibini le fom ikhankanya block:

• umhla kunye mali sengeniso eneneni ezifunyenwe ngabasebenzi - t. Kwaye 100 gr. 130, ngokulandelelana;
• umhla isixa serhafu kubanjwa (nemali echazwe gr.130) - t. Kwaye 110 gr. 140, ngokulandelelana;
• osikelwe transfer yerhafu yengeniso nebhajethi (olu hlobo ingeniso) - t. 120.

Emva koko, lo ibloko iphindiwe amaxesha amaninzi njengoko senziwa kutsalwe yerhafu yengeniso.

kwicandelo 2 NGOBUCHULE 6 (isampuli nokuzaliswa accounting) ithiwe thaca apha ngasezantsi.

imithetho esisiseko nangokundizalisa icandelo lesibini 6NDFL

Ezinye iingcebiso jikelele ngokugcwaliswa icandelo 2 6 Declaration of irhafu yengeniso zezi zilandelayo.

izibonelelo Imali ehlawulwe kwikota kwengxelo, kodwa ngokuxhomekeka kwirhafu yengeniso, ingxelo kungaveli.

Xa uhlobo 6NDFL imali igxunyekwe yengeniso phambi kokuba irhafu, okt oko akuyi kuncitshiswa imali yerhafu yengeniso.

Le ingcaciso ecaciswe kule fom kwicandelo lesibini musa kunye nolwazi kwicandelo lokuqala idibana. Ukususela ingxenye yokuqala ewonke ezongezelelekileyo zonke kwexesha serhafu, kuquka kwikota ingxelo kwaye yesibini - kuphela data kwekota kwengxelo.

Ukuba omnye kwaye mini ingeniso safunyanwa, kunye ubuninzi ezivunyelwe ezahlukeneyo ixesha intlawulo mali yerhafu yengeniso kwifomu ukuba ziboniswe ngemigca ezahlukeneyo.

Umgca 120 ibonisa iseti ye-Code Tax umda umhla lokutshintshela irhafu yengeniso. Ukuba irhafu phambi kwexesha elimisiweyo adweliswe grams. 120 libonisa ukuba olu suku lwangowama sentlawulo, kwaye eliphezulu ngokuvunywe NC.

Ingakumbi kufuneka silumke kwimeko apho ingeniso lihlawulwe kunye nokudluliselwa berhafu eneneni ziye zenziwe ngomhla wokugqibela kwekota. Umhla kokuhlawula irhafu ukuya mali kufuneka zicaciswe ngokungqinelana ne Khowudi, kwaye iza kuba ngomhla we xesha olandelayo wokwenza ingxelo. Ngoko ke, ukuba irekhodi intengiselwano kufuneka ziboniswe kwikota elandelayo.

Ukuba inzuzo kule nkampani babehlawulwa kuphela ikota enye okanye kanye ngonyaka, ingxelo inikezele ngekota apho ingeniso yahlawulwa, kwaye inyanzelekile kwezi ndawo zilandelayo konyaka.

Kwaye kule meko, njani ukuba bazalise kwiCandelo 2 le fom 6 yerhafu yengeniso - ingeniso ihlawulwa kwikota yesibini? Ngexesha lekota yokuqala ka ingxelo ayinako le ndebe ukudlula (kuba ngeqanda irhafu), unikezela ngobunono ingxelo yekota yesibini, yesithathu neyesine. Kulo mzekelo, ingxelo yekota yesithathu neyesine ezaliswe kuphela icandelo lokuqala.

Indlela ukugcwalisa NGOBUCHULE 6: Lines 100-120

Ulwazi kwimigca 100-120 kuxhomekeke kudidi lwe zityholo.

Le theyibhile ikuvumela ukuba ubone indlela ukugcwalisa 2 kwicandelo 6 yerhafu yengeniso, ithiwe thaca apha ngasezantsi.

Uhlobo imali	Umhla iqiniso. Phumeza. semali p. 100	Umhla Hold. irhafu yengeniso p. 110	Umhla obekiweyo Intlawulo podoh.naloga le mali p. 120
nomvuzo, premium kunye neentlawulo ezongezelelweyo	Mva nje. usuku lwenyanga ukutshaja ixesha elide. zar.platy	ngosuku vypl.zarplaty	Ngosuku olulandelayo emva kosuku kuluhlu. okanye intlawulo kwi-ofisi emivuzo
neyekhefu, intlawulo sheets netrudosp.	umhla wentlawulo leholide Akukho nzima kunye iimakhishithi intlawulo amakhono	umhla wentlawulo zekhefu, Iimakhishithi nentlawulo ukukhubazeka	Ngenxa yomkhaya. ngenyanga ngosuku. Phumeza. bathengisayo sheets netrudosp.
inkokhelo yokugcina kwiimeko yokugxothwa umsebenzi	ngosuku yokugxothwa	Usuku kwenziwe intlawulo. ukubala xa ukudubula.	Next Day Phumeza ngosuku. okonch.raschota
Income in uhlobo. ifomu	ngosuku transfer imali ku isimo. ifomu	Usondele. mhla wokuhlawulwa ngokupheleleyo kwetyala enye imali	Next Day Phumeza ngosuku. semali
Daily phezu komda	Ngenxa yomkhaya. suku ngenyanga., kule kati. wakhupha ingxelo kwangaphambili	Ekufutshane. mhla wokuhlawulwa ngokupheleleyo kwetyala enye imali	Next Day Phumeza ngosuku. semali
bazuze izinto Economy. ku%	calends yokugqibela. suku ngenyanga., xa kot.deystv.dogovor	Ngosuku olulandelayo lokukhutshwa enye imali	Next Day ngosuku imali owawuphuma
IMizekeliso. hayi ingeniso ezinxulumene intlawulo ngomsebenzi	Day ezifunyenweyo. ingeniso, nomvuzo.	Day ezifunyenweyo. ingeniso, umvuzo.	ngosuku olulandelayo ukufumana imali nomvuzo.
Ukuvuzwa. on contract service Umakhi	Day kuluhlu. kwi-akhawunti yakho okanye imali kunikezelo holo Umakhi	usuku lokudluliselwa okanye ukukhupha stock. umvuzo.	kulandela inkokhelo ngosuku imbuyekezo

Esebenzisa le icandelo 6NDFL lesibini: data ngenxa yengxelo

Indlela ukuzalisa Icandelo 2 Juni irhafu yengeniso? Olubalo bubonakaliswe data original Ltd. "isibane".

Kwikota yesine. Ngowe-2016 le nkampani abafumene ingeniso abantu 14:

• abantu ezilishumi abasebenza phantsi kwezivumelwano zabasebenzi;
• Umsunguli omnye (hayi iprofayile umsebenzi "ibhalbhu ukukhanya");
• Omnye ingcibi, osebenza kwinkampani phantsi kwisivumelwano umthetho welizwe ukulungiselela ukunikezelwa kweenkonzo.

Le nkampani usebenzisa Dietz, abo banelungelo ukuba kutsalwe umgangatho irhafu yengeniso.

abasebenzi ababini-2016 kwakukho predostvlena umgangatho imali yabantwana :

• Petrova N. -. Kuba iinyanga ezili-10 ukususela ekuqaleni umntwana kunyaka-1 1,400 engange x iinyanga 10 = 14 000 engange
• Morozov EN - brary kwiinyanga ezi-3 ukususela ekuqaleni konyaka abantwana abathathu - ((1,400 x 2) + 3000) x iinyanga ezi-3. = 17 400 engange
• Umsebenzi omnye-2016 wanikwa ukutsalwa eqhelekileyo njengomntu okhubazekileyo: AV Sidorov - iinyanga ezili-12 ukususela ekuqaleni konyaka ukutsalwa iinyanga 500 x 12. = 6000 engange.

Ukuze lula icandelo epheleleyo 2 6 yerhafu yengeniso yekota yesine. 2016 sebenzisa le theyibhile abangabancedani ilandelayo. Oku kubonisa isixa kweentlawulo, iikhredithi zerhafu, ethe kwaye ahlawulwa yerhafu Q4.

usuku of semali	usuku Eyona abamkeli (Amanqaku) semali	usuku Bamba NGOBUCHULE	Umhla kwakhona Num NGOBUCHULE	ngenxa yomkhaya ixesha ngosuku bank transfer NGOBUCHULE	View lwabaThunyelelwa abaKhuselekileyo nomvuzo. (Ingeniso) ku engange	sum semali ku engange	sum tax ezibanjwayo ku engange	akunqabanga NGOBUCHULE ku engange
10/11/16	30/9/16	10/11/16	10/11/16	10/12/16	iholo gading marten (Graduate. ukubala)	300000	1900	((300000 + 150000) -1900)) x13% = 58253, apho 150,000 kakade ukuba vypl.avans 1 isiqingatha Septem
10/20/16	10/31/16	11/11/16	11/11/16	11/12/16	kusengaphambili ukuba 1 isiqingatha yecala October	150000
10/20/16	10/20/16	10/20/16	10/31/16	10/31/16	inzuzo time line netrudosp	24451,23		3183 (24451,23h13%)
10/25/16	10/25/16	10/25/16	10/25/16	10/31/16	Ukuvuzwa. phantsi kwesivumelwano ukubonisa Eqhelekileyo. iinkonzo	40000		5200 (40000h13%)
11/11/16	10/31/16	11/11/16	11/11/16	11/14/16	iholo imali kumgangatho wesibini. October	317000	1900	((317000 + 150000) -1900) x13% 60463
11/11/16	11/11/16	11/11/16	11/30/16	11/30/16	ukuthengisa	37428,16		4866 (37428,16h13%)
11/20/16	11/30/16	12/9/16	12/9/16	12/12/16	level amaholo. inkokhelo ukuba lokuqala inxenye November	150000
12/9/16	11/30/16	12/9/16	12/9/16	12/12/16	Zarab.plata ndawo owesibini inxenye November	320000	500	((320000 + 150000) -500) x13% = 61035
12/20/16	12/30/16	11/1/17	11/1/17	12/1/17	Zarab.plata ukuba lokuqala imigangatho. December	150000
12/26/16	12/26/16	12/26/16	12/26/16	12/27/16	nezahlulo	5000		(5000h13%) 650
12/27/16	12/27/16	12/27/16	12/27/16	12/28/16	zipho IMALI. ifomu	35000	28000 (4000h7)	910 ((35000-28000) x13%)
					TOTAL	1,528,879.39	32300	194560

Le tafile yamanani ibonisa indlela kukhutshwa abasebenzi ezisixhenxe izipho yoNyaka oMtsha.

Ngowe-2016, aba basebenzi abasifumani uncedo lwemali kunye nezinye izipho.

UMZEKELO ukuzaliswa kwicandelo lesibini 6NDFL

Ngokutsho ingcaciso ecaciswe kule theyibhile ingentla, sicinga ukuba ukugcwalisa indlela icandelo Februwari 6 NGOBUCHULE:

I ibloko lokuqala:

• iphepha 100 - iphepha 130 30/09/2016 - 300000 .;
• Page 110 - 11.10.2016 p.140 - 58253 .;
• iphepha 120 -. 10/12/2016.

unit Second:

• Page 100 - 20.10.2016 p.130 - 24451,23 .;
• Page 110 - 20.10.2016 p.140 - 3183 .;
• iphepha 120 -. 10/31/2016.

ibloko Okwesithathu:

• Page 100 - 10.25.2016 p.130 - 40000 .;
• Page 110 - 25.10.2016 p.140 - 5200 .;
• iphepha 120 -. 10/31/2016.

ibloko Okwesine:

• Page 100 - 10.25.2016 p.130 - 40000 .;
• Page 110 - 25.10.2016 p.140 - 5200 .;
• iphepha 120 -. 10/31/2016.

ibloko Okwesihlanu:

• iphepha 100 - iphepha 130 31/10/2016 - 317000 .;
• Page 110 - 11.11.2016 p.140 - 60463 .;
• iphepha 120 -. 11/14/2016.

ibloko Indah:

• Page 100 - 11.11.2016 p.130 - 37428,16 .;
• Page 110 - 11.11.2016 p.140 - 4866 .;
• iphepha 120 -. 11/30/2016.

ibloko Seventh:

• Page 100 - 11.30.2016 p.130 - 32000 .;
• Page 110 - 09.12.2016 p.140 - 6103 .;
• iphepha 120 -. 12/12/2016.

ibloko Eighth:

• Page 100 - 12.26.2016 p.130 - 5000 .;
• Page 110 - 12.26.2016 p.140 - 650 .;
• iphepha 120 -. 12/27/2016.

Le yunithi yesithoba:

• Page 100 - 27.12.2016 p.130 - 35000 .;
• Page 110 - 27.12.2016 p.140 - 910 .;
• iphepha 120 -. 12/28/2016.

2 Icandelo 6 NGOBUCHULE: Ifom, zalisa ingxelo ipatheni zero

Ingxelo 6NDFL ezifunekayo ukubonelela arhente irhafu: kwishishini (umbutho) kunye SP, ukuhlawula imivuzo ukuze abantu. Ukuba ngexesha ikhalenda kunyaka PI okanye inkampani azibhengezwanga kwaye ihlawulwe abasebenzi ingeniso kwaye kwakhokelela imisebenzi zemali, ukubalwa kwiqanda fom 6NDFL akakwazi uzikrazula IRS.

Kodwa ukuba umbutho okanye oosomashishini ngamnye kunika zero ukubala, ngoko ke IRS kufuneka ukuyamkela.

Abahloli hayi znyut i IRS ukuba umbutho okanye ngoosomashishini ngamnye ngelo xesha lenzelwa ingxelo abazange ukuqhuba ishishini zemali, kwaye akukho arhente irhafu, kwaye balindele ukubalwa kwiFom 6NDFL. Ukuba ingxelo kwisithuba seeveki ezimbini emva kwexesha elibekiweyo lokugqibela akayi kusinda, ngoko ke IRS unelungelo ukuvala i-akhawunti yebhanki, wabeka izohlwayo IP okanye imibutho abangalupasanga ingxelo.

Ukuthintela eyingxaki yalaa IRS zincwadi unelungelo bangenise isibhengezo 6NDFL (values ezingenanto) okanye ubhalele IRS unobumba ulwazi.

Isampulu yalungiselelwa ukuba ingxelo ukuhanjiswa ngeqanda amaxabiso adweliswe ngezantsi.

Isampuli incwadi ingxelo IRS okweqanda kungabonwa ngezantsi.

Ukuzalisa 6 NGOBUCHULE: algorithm izenzo

Ukuze kube lula umsebenzi azalise icandelo lesibini 6NDFL ubalo kuyimfuneko:

1. Pick yonke imali odolo ukuba ahlawule irhafu yengeniso kwikota kwengxelo.
2. Pick up zonke odolo kwintlawulo okutshintshela yengeniso abasebenzi kunye uqinisekisa imali Abaxabisekanga, kunikezelo ingeniso evela kwirejista eziinkozo, uwafake ngokulandelelana kwazo.
3. Yenza itheyibhile axhasayo mzekelo echazwe apha ngasentla
4. Ulwazi kuhlobo ngalunye womvuzo itafile ukuzalisa, njengoko ingcaciso elinikiweyo kwicandelo: "Indlela ukuzalisa 6NDFL:. Imigca 100-120"
5. Ukususela itheyibhile abangabancedani zinokuzaliswa zithathele ingqalelo le ngcaciso yokubala yecandelo 2 6 emhadini.

Isilumkiso:

• Umgca 110 ibonisa umhla apho umsebenzi okunene kuhlawulwa imali (nokuba umvuzo okanye enye ingeniso ihlawulwe ungadlulanga umhla ebekwe yi-Code Tax).
• Ambelwe kungabi kwi intlawulo kwangethuba.
• Umgca 120 lugxunyekwe umhla osikiweyo ukutshintshwa yerhafu nebhajethi ngokohlobo yengeniso kunokuba olu suku lwangowama of transfer irhafu yengeniso (nokuba irhafu lubalwa ungadlulanga umhla ebekwe yi-Code Tax).
• Umgca 140 lugxunyekwe mali ibalwa yerhafu yengeniso yengeniso ehlawulwa (ukuba irhafu yengeniso hayi zidweliswe ngokupheleleyo okanye ayidweliswanga, solo isitampu irhafu ukuba sele edwelisiweyo).

Icandelo lesibini 6 yerhafu yengeniso. Imeko: akunakwenzeka ukuba ukubamba irhafu

Indlela ukugcwalisa 2 Icandelo 6 irhafu yengeniso, xa ukugcina irhafu yengeniso ukusuka umqeshwa akwenzeki?

ingeniso umntu Natural zafunyanwa hlobo (umzekelo, isipho), kodwa kwixesha elizayo yokuba akukho ntlawulo ngemali.

Umqeshi akwenzeki lingayikhuphi kwaye ukudlulisela ibhajethi irhafu yengeniso ingeniso esikhutshwe ngokwemiqathango emzimbeni.

Njengoko fill yecandelo 2 6 NGOBUCHULE kule meko, kuboniswe ngezantsi:

• p.100 - umhla wokukhutshwa womvuzo uhlobo;
• p.110 - 0;
• p.120 - 0;
• p.130 - ingeniso ngendlela yokwenene (imali);
• p.140 - 0.

Esi sixa hayi ingeniso akunqabanga idweliswe ngaphantsi Declaration wokuqala p. 080.

isiphelo

6 Declaration of yerhafu yengeniso - ingxelo akhawunti entsha. Xa luzele kukho inani elikhulu ngemiba, hayi zonke iinkcukacha zithathwa kwaye ziboniswe iingcebiso anikwe irhafu. Ingcaciso kunye ingcaciso kwimiba ukuphika rhoqo zinikwe oonobumba ezisemthethweni Federal Tax Service of the Russian Federation. Ngowe-2017 akabakhathalele utshintsho ngeendlela ingxelo kunye nemithetho kokugcwaliswa yayo. Eli nqaku libonisa indlela yokugcwalisa 2 Icandelo 6 irhafu yengeniso ezininzi kwiimeko eziqhelekileyo, le algorithm neziphumo ngayo ekwenzeni kwicandelo lesibini ekubaleni sele isetyenziswe practice ngempumelelo.

luck Ezilungileyo ukunikezelwa kweengxelo!