Injongo yentlawulo: ukuba ukubhala? Indlela ukuba ugcwalise amaxwebhu intlawulo

Makulandelwe le nkqubo ilandelayo xa kuzaliswa i- odolo intlawulo itshintshiwe ngamathuba athile, zisekelwe kwizinto eziphambili yommiselo yowiso yobudlelwane zemali. Ukuba inkampani kufuneka athumele ebhankini ukuze kuqaliswe umyalelo wentlawulo, ukuzaliswa wayo elungile iya kudlala indima ebaluleke kakhulu ngokwemigaqo kwimpumelelo intengiselwano yemali. Yintoni na imithetho ethile yolawulo ngokuphathelele ukusetyenziswa kwemiyalelo intlawulo? Xa ufaka enye iinkcukacha eziphambili - "Intlawulo" - loo ngongoma?

Inkqubo entsha ngokugcwalisa platezhek: utshintsho

Okokuqala - ezi nkcukacha yommiselo yowiso yobudlelwane zemali, ngawo.

Ukugcwalisa ukuze yentlawulo a - inkqubo oluqhutywa phantsi imithetho esitsha ukususela ngowama-2014. utshintsho olukhulu ukuze isebenze kunye uxwebhu phantsi kuxutyushwayo:

• ukukwazi ukuba ukhankanye eziyimfuneko amaxabiso 101 ngaphezulu;
• imfuneko yokulungisa kwinkalo yekhowudi 105 OKTMO;
• kwinkangeleko neepropu amaxabiso amatsha kwezinye 106;
• Fields 108 ngokungqinelana umyalelo omtsha imfuneko;
• ukunciphisa uluhlu iintlawulo kwi-110;
• imbonakalo lwepropu ezintsha ukuze yentlawulo, eyile - "Coda".

Kwiimeko ezininzi, kunzima ukuzalisa imali ufumana izixhaso "Intlawulo" kwintlawulo. Cinga ngendlela kufuneka, ngokungqinelana nemigaqo emiselwe ufake iinkcukacha ezithile kule nkalo.

Izixhaso "Intlawulo": Iinkalo egcwele

Ngoko ke, umsebenzi wethu - ukugcwalisa ngokuchanekileyo kwi "Intlawulo" eziyimfuneko. Ntoni ukuze ubhale kuwo?

Okokuqala, kubalulekile ukukhumbula ukuba imithetho ekhoyo yezimali ye-Russian Federation akuthethi iseke iimfuno engqongqo umyalelo azo naziphi na ezolwazi neepropu, ngawo. Kodwa imigangatho yangoku oko kubeka iinqobo ezisisiseko kufuneka ihambelane nalo mhlaba ukuze yentlawulo: inani elipheleleyo loonobumba wangena kuyo akufuneki ibe ngaphezulu kwama-210.

Ngaphezu koko, kule inkcazelo ingqalelo izixhaso unako ukubonisa ulwazi oluphathelene:

• ngqo nkcukacha zentlawulo;
• kwempahla, iinkonzo;
• ukuba amaxwebhu samabanga engqina ezi okanye ezinye bezomthetho;
• ku VAT.

Kwakhona, umyalelo yentlawulo unokufuna ukuba ukuzaliswa yezinye data - kwiimeko apho kuyimfuneko ukusuka kwindawo umbono umthetho okanye isivumelwano. Makhe sifunde ntoni zinganikezelwa ngqo nezixhaso umxholo ekuthethwa.

isiqulatho

Kuba nathi kubalulekile ukuqonda ukuba kusoloko kubonakala kwi "Intlawulo". Ntoni ukuze ubhale kuwo, ngokusekelwe kwiinkqubo kobudlelwane zemali?

Kaninzi kule izixhaso ziquka ulwazi:

• ngqo kwi injongo yentlawulo (kulo mzekelo, uxwebhu ingalungiswa uhlobo lobudlelane - umzekelo, ekwenziweni kwemisebenzi, ubonelelo ngeenkonzo, ukuthengwa kwempahla, intlawulo umvuzo);
• Ngokusekelwe bethenga (umz, inombolo isivumelwano, ingxelo, ngokusekelwe kuyo inkampani ibalwa kunye umfuziselo);
• iziphumo kanye yobudlelwane elisemthethweni (umzekelo, uluhlu lwe iimpahla ekubonelelwe, eliguqulelwe ngokuthi, umsebenzi ngeenkonzo azenzileyo);
• ezahlukeneyo kwentlawulo (apho banakho nokufumana umntu onokubamela, umzekelo, wekhadi, okanye intengiselwano efanayo emva nokuziswa iimpahla okanye iinkonzo).

Kwakhona enye ingcaciso efanelekileyo kubonakaliswe neepropu - lowo inikwa ikhontrakthi. Umzekelo, kusenokuba ixesha zokuhlala phakathi amaqabane, ulwazi yesazisi oluchanekileyo intlawulo.

Ukongeza, ukuba kuyimfuneko ukubonakalisa isixa VAT - injongo intlawulo yenzelwe ukuquka ulwazi olufanelekileyo ukuze yentlawulo. Ukuba ixabiso added tax asihlawulwanga yinkampani, le nto kananjalo bubonakala neepropu, ngawo. Kuyenzeka ukuba ukubhala, umzekelo, isitshixo i "ngaphandle". Qaphela ukuba xa uthumela imiyalelo intlawulo kwi-ofisi yerhafu ayikho imfuneko yokucacisa ingcaciso efanelekileyo malunga VAT. Injongo intlawulo kulo mzekelo, ngenxa ekuhlawuleni irhafu, engabandakanyi niqinile ulwalamano zezivumelwano.

Iza kuba luncedo ku dyondza ezichaphazela yokuzalisa amatyala xa ukudlulisela imali ukuya FTS ngakumbi.

Izixhaso "Intlawulo": transfers irhafu

Xa ufuna ukwenza iintlawulo zerhafu bekuya kuba, yintoni injongo intlawulo? Yintoni ukuba ubhale neepropu efanelekileyo? Intsimi umxholo xa inkqubo yentlawulo azaliswe IRS, kufuneka iqulathe, ingakumbi, ingcaciso ukwenzela ukuchonga intlawulo. umbuzo zedrama xa iintlawulo lwerhafu ziquka ulwazi malunga werhafu (oko kukuthi, umzekelo, igama lenkampani, elipheleleyo ngusomashishini igama, izivumelwano, igqwetha, intloko kuqoqosho umlimi, abantu emzimbeni wohlawula irhafu ethile).

Qaphela ukuba xa ngokuzalisa irhafu platezhek phambi emasimini kuxwebhu apho idatha efunekayo hayi zixeliweyo, akuvumelekanga.

Ukuba intlawulo idluliselwa kwingxowa-mali yomhlalaphantsi, ungakhankanya ziipropu efanelekileyo, ukuba intengiselwano kujongwe ukuba kufakwa kwi-inshorensi inxalenye pension ukubonisa inani le Mhlawuli kwi Pension Fund, kwakunye lokunika ingxelo apho umrhumo uhlawulwe.

Sibuyela ekufundweni iimpawu data reflection odolo intlawulo mveliso zorhwebo. Kuluncedo ukuba siqwalasele ukuba yintoni kanye kanye la amagama inokuba kuqulathwe yile amaxwebhu afanelekileyo.

Izixhaso "Intlawulo": imizekelo nemixube ngaphakathi iintlawulo zorhwebo

In ngokubala kwisakhelo ubudlelwane kwindawo efunekayo "Injongo intlawulo" esinoshicilelwa ukuba:

• bethenga yintlawulo zomsebenzi ngemvumelwano enjalo, kwakunye nesiqinisekiso bokwamkelwa (kubandakanywa VAT lingakhankanywa ukuya imali ethile);
• intlawulo pre-intlawulo yenkonzo elolu hlobo, eliguqulelwe ngokuthi kwi-akhawunti enjalo;
• intlawulo yenziwe ukuze ukuxhasa akhawunti yakho (kulo mzekelo, akukho VAT ebizwayo).

Ngoko ke, siye ingqalelo isibonakaliso nkcukacha kolwazi neepropu ezibalulekileyo ukuze yentlawulo - "Intlawulo". Ntoni ukuze ubhale kuwo, ngoku siyazi. Noko ke, ukuzaliswa oluchanekileyo neepropu ezahlukeneyo - alikho umsebenzi kuphela wezimali. Kananjalo kuya kufuneka ukungena kwenkcazelo nezinye iinkcukacha.

Ekuqaleni kweli nqaku, sibonile ukuba ngo-2014 umlawuli zemali laqalisa imithetho emitsha ngokugcwalisa platezhek. Cinga nkcukacha yokwenza abo okanye ezinye iinkcukacha amaxwebhu zokuhlala, kuthathelwa ingqalelo data ezintsha akhawunti.

Ngoko ke, siye satshintsha imithetho yokuzalisa izixhaso 101. Siza kufunda indlela yokwenza ulwazi kwi kwimigangatho ezihlaziyiweyo. Siyavuma ukuba inkqubo yentlawulo igcwele ngenjongo yokuhlawula irhafu.

Ngokugcwalisa amatyala irhafu: 101 izixhaso

Njengokuba sibonile ngentla apha, ingqalelo izixhaso emva kokuba ukuqaliswa izinto zomthetho ezintsha kuzaliswa ngokhetho enkulu iinketho kunokwenzeka kunanini na ngaphambili. Prop 101 iyafuneka ukuze zibonise ubume umhlawuli - umzekelo, iziko elisemthethweni, ukuhlawula irhafu mali.

Le amatyala ezintsha ungakhetha amaxabiso kolu luhlu zedrama, emelwe ngamanqaku 26 (ekubeni ngaphambili bona 20). Ke into eninzi kumaxabiso afanelekileyo azitshintshanga. Umzekelo, ukuba injongo intlawulo - irhafu, into kule efunekayo kuyimfuneko ukulungisa ikhowudi 01 okanye 02.

Ukuba sithethe amaxabiso amatsha ukuze sibekwe kule nkalo - ezi ziquka khowudi 21 no 22. ziyangqinelana be of abarhafi, ezifakwe kwi qela ezidityanisiweyo.

Kusenokwenzeka ukuba kuqatshelwe ukuba ukudluliselwa nebhajethi seepremiyamu eziyimfuneko ukuncamathisela ukuya eziyimfuneko 101 ikhowudi 08.

zedrama 105

izixhaso Okulandelayo ephawulekayo ukuze yentlawulo - 105. Le caveat ephambili apha - ikhowudi okubonisa OKTMO endaweni OKATO ngaphambili. Kufuneka ucacise OKTMO khowudi kukuba umasipala, kummandla apho ingeniso efunyenwe kwi isiseko apho irhafu ihlawulwe.

Ukuba ukudluliselwa ukuya lwabiwo mazenziwe ngokususela kwingcaciso phezu imbuyekezo yerhafu, ngoko kule ntsimi kufuneka ibhalwe OKTMO ikhowudi elivumelana data ukucacisa ingxelo ikhowudi svedeniyam.Zhelatelno ngqo kwi FTS.

zedrama 106

Elandelayo ebaluleke izixhaso zindleko - 106. Lo msebenzi mawubandakanye data ukumisela isiseko intlawulo. Ngokungqinelana nemimiselo emitsha izixhaso ezichaphazelekayo engabonakaliswa kwintlawulo usebenzisa imilinganiselo efana nale:

• IN (kwimeko intlawulo mboleko irhafu utyalo-mali)
• TL (ukuba yenziwe intlawulo kwamatyala koshishino iqela ethile wesithathu)
• RK (ukuba ityala lihlawulwe, ngokuxhomekeka ukuba irejista abatyalwayo)
• ST (ukuba intlawulo yenziwa amatyala current).

Indlela yokugcwalisa amatyala: 108 izixhaso

Xa ucinga ngendlela ethile umzekelo yocwangco yentlawulo, mali abaninzi ukunikela ingqalelo ekhethekileyo epropu 108. ukubaluleka kwayo iza kuxhomekeka kukuba kwintsimi efanelekileyo esisigxina inani uxwebhu ngokwesiseko ngawo intlawulo. Imithetho ezintsha ebekwe yi na umlawuli, icebisa ukuba xa imo Mhlawuli yahlukile 03, 16, 19 okanye 20, uxwebhu esisiseko intlawulo, kufuneka ube nenombolo ukuba:

• Iqala ne DE, kwaye ikwaquka imivo yokugqibela 7 declaration namasiko;
• It linentsusa yalo ngendlela indibanisela software iincwadi, yaye iquka inani pay-in isiliphu, nayo leyo ekhuphe FCS;
• Kuthathela CT, kwaye iqulathe imivo yokugqibela 7 declaration;
• It linentsusa yalo ngendlela indibanisela oonobumba ID, kwaye ikwaquka inani loxwebhu ukuze sibenokubizwa njengendawo nomphathi;
• Iqala IP, kwaye iqulathe inani kwee-odolo, oko kukuthi yi yingqokelela;
• It linentsusa yalo ngohlobo indibanisela iincwadi TS kwaye iquka iimfuno inani emalunga ukukhutshelwa kweentlawulo namasiko ;
• Iqala database, kwaye iqulethe iinkcukacha sixhobo uqoqosho FCS;
• It linentsusa yalo ngohlobo indibaniselwano iileta IN, yaye iquka iinkcukacha yoxwebhu esetyenziswa kwi yokuqokelelwa;
• Kuthathela incwadi, kuquka iinkcukacha zesivumelwano kwintsebenziswano kunye berhafu ezinkulu.

New kwintlawulo: izixhaso 22

Ngokuhambelana kunye ezintsha zomthetho kwintlawulo ngo-2014, intsimi entsha - 22. Oku kumiselwe UIN, okanye isazisi esisodwa kwentlawulo. Enyanisweni, oku ikhowudi intlawulo, apho ibhanki, ukufumana iimpepha ezithunyelwa kwi inkqubo yengcaciso, apho amagunya karhulumente abanobuchule. Funda UIN, nceda uqhagamshelane Federal Tax Service okanye iimali ezingaphezulu-mali. isazisi ohambelana ibandakanya ezingu-23. Kwezi, zokuqala-3 - yinto UIN ungayiqondiyo. Gns 4 ukuya kowe-23 kweli xwebhu luya ilingane ngqo yokutshaja identifier.

Ukuzalisa imithetho emitsha: yini oyifunayo?

Oko kufuneka sinikele ingqalelo yemali, wazalisa irisithi ethile isampula, apho kukho iimfuno ezintsha zomthetho?

Umzekelo, iingcali bacebisa ziwuthathele ingqalelo lo imfuneko yokuba CSC okanye lwabiwo ikhowudi yokuhlela kufuneka zicaciswe-1 kuphela ngendlela ethile ukuze yentlawulo.

Enye caveat: ukuba yemali wayengazi ukulungisa ngqo indlela ixabiso kwiinkalo 106-110 yocwangco yentlawulo, uxwebhu kufuneka icacise 0.

Kuluncedo ukuba siqwalasele njengokuba umzekelo ethile ukuze yentlawulo a ingenziwa. Omnye wabo - kulo mfanekiso ungezantsi.

Oku iirisithi isampula lilonke elizifezekisayo iinqobo ukuba abhaliswe kule mimiselo mitsha.

Eyona nkalo ibalulekileyo umsebenzi kunye nemiyalelo yentlawulo - utshintsho kuzo. Kukuqonda oko.

Ukutshintsha umyalelo yentlawulo: i bokuqonda

Kuqala kwinto zonke, siphawula ukuba utshintsho injongo intlawulo isivumelwano ushishino azilawulwa kwi imimiselo federal - ezifana, ingakumbi, i-Civil Code of Russia. Nangona kunjalo, le nkqubo iya kulawulwa ngumthetho ezahlukeneyo owayamileyo. Umzekelo, ulwalamano efanayo phantsi kwemiqathango kolawulo CBR № 383-n ezifunyenweyo 19.06.2012.

Kwakhona kubalulekile kulo mzekelo umkhuba kwezomthetho. Ngokuhambelana kunye nayo kungenziwa wahlulelana 3 eziphambili izikhundla abagwebi ukuya kwiingxabano irhafu nokwenza izigqibo ngokwemiqathango yomgaqo-nkqubo efana utshintsho injongo intlawulo okanye uxwebhu wolungiso.

Okokuqala, kukholelwa ukuba kwisifundo, ukudlulisa izimali, kwaye umamkeli banelungelo ukunyenyisa ngenjongo yokuhlawula ngokungqinelana nesivumelwano.

Okwesibini, ijaji unako ukuza kwisigqibo sokuba Mhlawuli unelungelo lokuba enze uhlengahlengiso zeepropu ahambelanayo ngaphandle nayiphi na imiqathango eyongezelelweyo.

Okwesithathu, nolamlo zinakho isigqibo ukuba intsimi ekuthethwa ngawo intlawulo alunako ukutshintshwa.

Cinga data 3 isikhundla iinkcukacha ezingaphezulu.

Isikhundla okulamla ukulungisa platezhek: Field ukuyiguqula ngokwesivumelwano

Ngoko ke, ngokutsho kwindawo yokuqala, amaqela yobudlelwane zomthetho - le Umhlawuli kunye njengaBamkeli ngexesha angavuma ukutshintsha abo okanye ezinye iinkcukacha.

Nabagwebi abaya ukubamba esi sikhundla bakholelwa ukuba iibhanki ukuba ungenelele umthengi zomthetho. Ukuba amaqela esivumelwano iya kuba bekhuphisana amabango, ngoko, ngokutsho ulamlo, kufuneka isonjululwe ngaphandle inxaxheba yeziko zemali yebhanki. Okungaphandle - Ukuba omnye okanye enye ingxaki iye yakhula ngenxa yeziphene inxalenye ebhankini.

Ngokutsho abagwebi, injongo intlawulo - izixhaso njengoxwebhu zokuhlala irekhodwa ukuze ayichaze loo mali zidluliselwe ukusuka kumamkeli, kwaye ukuba oku kunokuba nzima ngenxa yeziphoso kuxwebhu, amaqela abandakanyekayo kufuneka ukwazi ukutshintsha intsimi ahambelana lolu xwebhu.

Ukutshintsha endle nangaliphi na ixesha

Kukho abagwebi sikhundla, njengoko apho incazelo ngenjongo intlawulo unakho kwenziwa ngalo naliphi na ixesha elo Mhlawuli. Yintoni na kule meko impikiswano ulamlo?

Indlela yokufumana ijaji, umntu nokudluliswa imali usebenzisa isixhobo esifanelekileyo imisela ngqo umsebenzi wabo. Ngoko ke, oko ke injongo intengiselwano echanekileyo ngalo naliphi na ixesha ukulungisa ulwazi linikwa kwi eziyimfuneko "ngenjongo yokuhlawula". Ekubeni iibhanki Awaphazamisani kubudlelwane iikhastoma - eneneni, kule ndlela, waphinda ithisisi esiye sayiqwalasela ngasentla, le Mhlawuli kufuneka ziqwalaselwe, Kukholelwa ukuba ndigwebe, njengoko iziko eligunyazisiweyo kuphela ukunyenyisa iindleko iinkcukacha.

Ukongeza, ulamlo wabhekisela Art. 209 of the Code Civil, njengoko apho umnini wepropati uvumelekile ukwenza malunga naziphi na izenzo ukukhawulelana nemigangatho yomthetho. Ngale ndlela, le Mhlawuli unelungelo ukulahla imali ngokubona kwayo. Ukuba uthe wafumana i-akhawunti apho intlawulo ekufuneka wenziwe, injongo yentlawulo - izixhaso ezifana amatyala, yenye izixhobo ukuphunyezwa umnini esekwe amalungelo oluntu. Ukuba umntu akayi kuba nako, ukuba kuyimfuneko, lungisa le endle intlawulo, uya kuba nako ukuqinisekisa ukuba ukudluliswa elichanekileyo kwemali ngokungqinelana kunye neminqweno yabo. Kwaye kusenokuba kophulwa amalungelo wabantu.

Injongo yentlawulo - translation, okanye, umzekelo, ukugqithiselwa le otyalayo ukuba impahla okanye iinkonzo, ngoko ke, kukho khetho okuyinto kubalulekile ukusuka kwindawo ngembono yokuba ukuphunyezwa ngummi kwamalungelo aqinisekiswe Code Civil.

Le ukuvalwa utshintsho zasendle

Enye ingongoma umbono lweenkundla kukuba naliphi na iqumrhu elisemthethweni akakwazi ukwenza-hlengiso asendle "Intlawulo".

Ngokutsho kulamlo, umyalelo yentlawulo - uxwebhu enxulumene kudidi kweevawutsha. Oko kukuthi, swihoxo ndikho kulo, babe semthethweni ezifanayo, umzekelo, ezingachanekanga kumaxwebhu eziziiprayimari - njengokhetho kule mvumelwano phakathi kwamaqabane. Xa yesivumelwano yasayinwa kwakunye njengoko siqinisekiswe ngu-order yentlawulo ithunyelwe Bank ze zamkelwa uphumezo abuyi kubakho kuzifunda kwiimeko apho akukho umiselwe imiqathango yawo nawuphi na umthetho okanye isigqibo senkundla. Kwangaxeshanye, esebenzisa abameli ulamlo kwenkampani ungaqalisa ingqalelo yethuba yokulungisa neepropu mbuzo.

isishwankathelo

Ngoko ke sijonge indlela ukubhala kumaxwebhu ebhankini ityala ngenjongo yokuhlawula, ukuba ufune. nemimiselo emitsha, leyo elawula ukusetyenziswa ulwazi olufanelekileyo ukuze yentlawulo esetyenziswayo ngo-2014. Amagatya le mithombo kwakhona kufuna ingqalelo ngenyameko nasekuvalweni nezinye iinkcukacha ezibalulekileyo - ingakumbi, 106 ukuya 110. Indlela ugcwalise ezi amasimi yahlaziya emitsha.

Kwezinye iimeko, le nkampani, enze iintlawulo, kusenokufuneka ukuba ilungiswe izixhaso "Intlawulo". Le nkqubo lilawulwa ngumthetho federal, iingcali zithi, kunokuba yokuzenzisa, kwakunokubakho nesayensi ibalulekile.

Ulamlo, ngokuqwalasela umzekelo yokuzalisa umyalelo yentlawulo kwisikhokelo kweembambano ezahlukeneyo, kuza kwizigqibo ezahlukeneyo malunga notshintsho neepropu efanelekileyo. Kukho uguqulelo ukuba unako ukuveza Umhlawuli kunye njengaBamkeli ngexesha nangolungelelwano. Ezinye iinkundla, ngokuqwalasela umzekelo othile ukuze yentlawulo a, kukholelwa ukuba Mhlawuli uyakwazi ukunyenyisa intsimi "Intlawulo" unilaterally. Kukho indawo ngenxa yolamlo apho inkqubo intlawulo lulungiswe ngomhla transfer yayo ebhankini ukuze abulawe.