Indlela yokukhawulezisa ukuhla kwexabiso? Indlela yokuNciphisa iHlabathi

Ukususela ekulawulweni okucwangcisiweyo ngempumelelo kunye neqondo loxhaswa ngolwazi lweenkonzo zalo, umgangatho wolawulo lwezezimali kunye noqoqosho luxhomekeke. Kuza kube yimini, inani elincinci lamashishini asekhaya likwahlukana neenkqubo zokubalwa kwemali kunye nolawulo oluhlelekile, ukuqinisekisa ukufumaneka kolwazi lokuhlalutya nokuphathwa kolawulo. Ngokwenza njalo, kufuneka kube nechanekileyo kunye nenjongo.

Iinkonzo zeAkhawunti kufuneka zibe neqela elincinane lezalathisi eziza kunelisa inani eliphezulu labasebenzisi. Idatha ebhaliweyo kufuneka ifakwe ukwenza izigqibo ezifanelekileyo ezijoliswe ekulawuleni ngokufanelekileyo imisebenzi yezoshishino.

Ulawulo lwequmrhu ngalinye lugxininisekisa ukusebenza kwepropati yokuphuhliswa kwengqiqo kwoshishino, ekubeni ixabiso elimisiweyo libiza ixabiso eliphezulu. Ukuhlaziya inxalenye yayo esebenzayo, ungasebenzisa iindlela ezizodwa, umzekelo, indlela yokwehla kwexabiso elikhawulezayo.

Yintoni ukuhlaziywa?

Ukunciphisa ixabiso elimisiweyo njengoluhlu loqoqosho luyinxalenye yeendleko eziza kufakwa kwiindleko zokuvelisa. Ukongezelela, ngumthombo wezimali oqokelelweyo weengeniso ezisetyenziselwa ukubuyisela imali-mali.

Iimpahla ezilungisiweyo ixesha elide ezibandakanyeka kwimisebenzi eyahlukeneyo yombutho. Nangona kunjalo, banxiba ngokukhawuleza baze babelane ngeendleko zabo phakathi kweendleko zokuhambisa kunye nemveliso. Ukunyuka kwexabiso kuya kuhlawulwa kwizinto eziphathekayo zeenkampani , kungakhathaliseki ukuba zisebenza okanye cha.

Ukuhlawulwa kwexabiso

Ukunikwa kwexabiso lokunciphisa kuvunyelwe kuphela kwiindlela ezinikezelwe ngumthetho. Okwangoku, eRashiya, le nkqubo iyenziwa ngolu hlobo lulandelayo:

• Ngendlela yokunciphisa ibhalansi ;
• Indlela yomgca;
• Ukubhalwa kweendleko kwisibalo segama lesicelo, esibonakaliswe kwiminyaka;
• Ukusebenza kokubhalwa kwexabiso ngokumalunga nomyinge womsebenzi;
• Ukukhawuleza kokunciphisa.

Ukusetyenziswa kwesinye seendlela ezikhoyo zokubala ukuhla kwexabiso kuqhutyelwa ngexesha lonke ixesha elisebenzisekayo.

Yintoni ehlawulezileyo yokunciphisa?

Ukunciphisa ukukhawuleza kukugqithiswa ngokukhawuleza kwexabiso lezinto ezizinzileyo kwixabiso leemveliso eziveliswe ngoncedo. Uncwadi olusisiseko lwesiRashiya, olunikezelwa kwerhafu kunye nokubalwa kwezimali, alubandakanyi ubukho bomda ochazwe ngokucacileyo ekuchazeni umgaqo wendlela yokwehla kwexabiso kunye neendlela zokubala.

Ingundoqo yendlela leyo, ekuqaleni kwesicelo, ixabiso liya kugqithisa kakhulu ixabiso lokuncitshiswa, eziqhelekileyo ezibhalwe ekupheleni kobomi obuncedo bento engundoqo.

Ixesha lokusetyenziswa kwexabiso lokukhawuleza lisetyenziswe nini?

Ukunciphisa ukukhawuleza kusetyenziswa kula maxesha alandelayo:

• Iimpahla ezichazwe ngokunciphisa umthamo wemveliso kunye nexesha lokusetyenziswa;
• Ukuhla kwexabiso leempahla kuhamba ngokukhawuleza;
• Iindleko zokulungisa zikhula ngokukhawuleza ngexesha lokusebenza.

Le ndlela isebenza kwinxalenye esebenzayo yenkcitho ebhaliweyo, eyaqala ukusebenza ukukhutshwa kweemali, ijoliswe ekuthengeni izixhobo zakutshanje kunye nezinto eziphathekayo, kunye nokwandisa ukuthunyelwa kwempahla. Oku kwenziwa kwimeko apho ukutshintshwa kwezinto ezindala kunye nezinga elitsha lokusebenza kuyimfuneko.

Indlela yokunciphisa ixabiso ngokukhawuleza isebenza nakwizithuthi ezahlukeneyo kunye nezixhobo, ukuba ixesha lolawulo lokusebenza alidluli kwiminyaka emithathu. Inqwelo-moya kunye ne-teknoloji ye-motor iyaxhomekeka kule nkqubo, kodwa ngexesha elifanayo ubomi bokusebenza buchongwa ngamaxesha okusebenza. Ukongezelela, izakhiwo kunye namashishini amatsha anomthwalo wokunyuka komsebenzi kwizinto ezizimeleyo ziphantsi kokuhla kwehla.

Injongo yokunciphisa ukukhawuleza

Ukunciphisa ukukhawuleza kukuvumela ukuba ubhale ixabiso lentengo-mali ngokukhawuleza kunokuba kunikezelwe ngemimiselo ekhoyo. Injongo yokusetyenziswa kwayo kukukhuthaza ukutsalwa kotyalo-mali. Oku kubangelwa ukuba utyalo-mali lwenkunzi luquka ukufumana i-enterprise yelungelo lokumisela ukuhlawulwa kwemirhumo kunye nentlawulo.

Ukuba ixabiso lokunciphisa isantya lusetyenziswa, iimfanelo zerhafu ziya kuncitshiswa, njengoko inzuzo yenkampani ayiyi kubandakanya inani lokunciphisa. Xa ixabiso lempahla liye lahliswa ngokupheleleyo, inzuzo yombutho iya kunyuka, kwaye ngenxa yoko, inani lemirhafu liya kwanda.

Ukubalwa kwexabiso lokunciphisa

Ukuba isetyenzisiweyo esingasetyenzisiweyo, umlinganiselo wexabiso lokunciphisa inyanga enye iya kugqitywa njengemveliso yexabiso elishiyekileyo lezinto. Kubalwa ngokusebenzisa ifom:

• K = Koef: n x 100%, apho
  
  K yizinga lokunciphisa izinga eliyintlawulo yento, echazwa njengepesenti;
  I-Koef - i-acceleration coefficient, encike kwiimimiselo zomthetho;
  Nobomi obuncedo bento, kuboniswe ngeenyanga.

Emva kwexabiso lokunciphisa isistim i-20% yemali yokuqala, iya kwamkelwa njengesiseko sezibalo ezilandelayo. Kule meko, inani lokunciphisa iinyanga liza kukwahlula ngokuhlula intengo yesiseko ngenani leenyanga eziye zahlala kwaphela ekupheleni komsebenzi obalulekileyo wesibonelelo.

Le nkqubo ikuvumela ukuba ukhawuleze ukuhla kwexabiso okanye ukunciphisa ibhalansi. Ukuba isetyenzisiwe, ukuhla kwehla kuyancitshiswa ngenxa yobomi obuncedo bezinto.

Ukuhlawula irhafu, le ndlela ikhethekileyo. Kwimisebenzi yangoku, ixabiso elikhulu leemali ezinkulu kunye neerhafu ezichaziweyo ziya kufumaneka ukuba i-asethi ibhaliwe.

Indlela yokunciphisa ihluthwayo inezibonelelo ezilandelayo: ixabiso elincinci kwaye ukuphumelela kweempahla kunciphise, kwaye ukuncitshiswa kwexabiso eliphantsi kuya kuhlawula iindleko eziphezulu zokugcina nokulungiswa kwezixhobo ezingapheliyo. Ukwenza oku, kuyimfuneko ukukhawulezisa ukuhla kwexabiso, kodwa ekuthotyelweni kokuqala kungcono ukwandisa ukwenzela ukuhlawulela ukungaqiniseki kwinto yokuguga.

I-coefficient of depreciation of capital fixed

I-coefficient of depreciation depreciation isalathisi esilingana nomlinganiselo wexabiso lokunciphisa elifunyenwe kwinqanaba lokuqala lokuhlawula imali. Ukubala, kufuneka usebenzise idatha ye-balance sheet. Ixabiso lokunciphisa ixabiso libonisa izinga lokunciphisa ixabiso lezinto ezikhoyo, oko kukuthi, umlinganiselo wokuxhaswa kwexesha labo elizayo njengoko bephela.

Ezi zikhombisi zihlala zisetyenziselwa ukubonisa isimo semali esigxina. Kuyafaneleka ukuba uqaphele ukuba umlingani walolu hlobo alubonisi ukutshabalalisa okwenziweyo izixhobo kwaye akavumeli ukuhlolwa okuchanekileyo kwimeko yangoku. Oko kukuthi, ezi zikhombisi zinokuba ngumqathango.

Nangona bahlala kwiintlanganiso, banexabiso elithile lokuhlalutya. Ngokuqhelekileyo, kuthathwa njengento engathandekiyo ukuba i-coefficient ishixa ayidluli kuma-50%, kwaye i-factual factor is not less than 50%. Ukuvavanya kwenjongo yesalathisi kufezekiswa xa kuthelekiswa nexabiso lokuncintisana kwamashishini okanye ixabiso layo eliqhelekileyo kule shishini. I-coefficient of depreciation depreciation ilingana nokuhlula isalathiso sokunciphisa inani lokuqala lokuhlawula imali.

Ukunciphisa kwexabiso lokuqeshisa

Ukusebenzisa indlela yokukhawuleza yokubala ukuhla kwexabiso malunga nokuqeshiswa kwemali, unokufumana inzuzo. Nangona kunjalo, abathengi abanokwenza iinkampani ezibonelela ngeenkonzo zokuqeshiswa kweekhredithi zingathandabuzeki ukuba luncedo ngale ndlela kunye nendlela yokusebenza kwayo.

Xa isetyenziswe ngokubhekiselele kwinto yokuqeshisa, ukuhla kwehla kwexabiso kukuvumela ukuba unciphise irhafu yengeniso kulo lonke ixesha lesivumelwano sokuqeshisa. Ukongezelela, kunokwenzeka ukunciphisa inani leerhafu yepropati kwinto yesivumelwano. Kule meko, umgaqo-nkqubo wokunciphisa ukukhawuleza kukuvumela ukuba uthenge inkontileka yesivumelwano sokuqeshisa ekupheleni koqeshiso lwayo kwixabiso elincinci elincinci. Ngokuqinisekileyo, ezi ziimeko ezihle.

Ingakanani i-coefficient yokukhawuleza kwexabiso lokuqeshisa ibalwa?

Umthetho owenziwe ukuba xa kuthela ukuhlaziywa kwepropati into yokuqeshisa, umrhafi unelungelo lokusebenzisa ii-coefficients ezikhethekileyo. Ukuba ummi unenjongo yokusebenzisa eli lungelo, kufuneka alungise le mqathango kumgaqo-nkqubo wakhe wokubhaliweyo kwi-accounting yeerhafu yoshishino.

Ngokusekelwe kumalungiselelo omthetho, abahlawuli berhafu bangasebenzisa izinga lokunciphisa ixabiso lokuqeshisa ngokukhawuleza ukuba lingadluli 3. Lingasetyenziselwa kwiimpahla ezichanekileyo eziphantsi komhlaba eziphantsi kwesivumelwano sokuqeshisa.

Ukuhlengahlengiswa kwempahla eqeshisiweyo

Ngexesha lokuqeshisa ngokuqeshisa akuzuzisi nje kuphela ukukhawuleza ukuhla kwexabiso, kodwa nokubuyisela into kwixabiso elincinci lokuhlala. Izivumelwano zolu hlobo zivumela ukuba uthenge into emva kokuba ixesha lokuqesha elichaziweyo liphelile. Kule meko, ungasebenzisa indlela yokwehla kwexabiso elikhawulezayo. Izixhobo kulo mzekelo zibhekisela kwiqela lesihlanu lokubuyisela, lingabhalwa emva kweenyanga ezingama-28 zokusebenza. Oku kunokwenziwa xa ukhawuleza ukuhla kwexabiso kwaye into iya kuba nexabiso elincinci lokuhlala. Emva koko kunokunceda ukuyikhulula.