Isicelo kunye isampuli BSO. Yintoni BSO?

Ifomu ukuphendula olungqongqo - uxwebhu leyo, ngokungqinelana nomthetho buyisela irisithi yokuthengisa. Yiyiphi imigaqo yomthetho olawula le nkqubo? Xa isakhiwo angamelwa yi-South ngokuhambelana nezibonelelo ezifanelekileyo umthetho?

Yintoni kakuhle eli BSO?

Makhe sifunde ukuba ukuqala oko ke BSO ukuba iifom ezinjalo uxanduva engqongqo. Le mithombo amaxwebhu sokuqinisekisa ngokungqinelana nomthetho Russian ukufumana iziko elithile kwezoqoqosho, ezifana IP okanye LLC, imali evela nomuntu wamnika iinkonzo ezisekelwe imali.

Ukusebenzisa i BSO osomashishini kunye namacandelo oshishino ilawulwa imithetho, nto leyo eba utshintshatshintsha kakhulu. Ke kaloku kummandla wolawulo ngokwasemthethweni ukujika i BSO abe imeko apho kusetyenziswe amaphepha emibuzo yoviwo loyiswa kulawulwa kwimithombo eyahlukeneyo ezimbini yomthetho - Federal Law № 54 FZ uguqulelo oludala kunye inguqulelo entsha ye-mthetho. Oku kuyenzeka kuba, kwelinye icala, umthetho omtsha weza ukusebenza, kwelinye - zilandelayo baya kuba kwenziwe kamva. Siza kufunda eli ezincinane kakhulu.

Ukusebenzisa BSO: utshintsho kumthetho

Ingakumbi ummiselo osemthethweni ukusetyenziswa kweenkonzo SSR axhomekeke kukuba oosomashishini kunye namaqumrhu zoshishino nokunika iinkonzo kubemi, ilungelo lokusebenzisa South ngokungqinelana noMthetho Federal № 54-FZ njengoko ulungisiwe nge-8 Matshi 2015. Ngaphezulu, kufuneka kuqatshelwe ukuba phambi kwe-1 Julayi amashishini 2018 kwinkqubo patent, kwakunye mveliso ukuhlawula UTII kuluhlu lwemisebenzi ebekwe phantsi kwisitanza. 2, Art. 346.26 of the Code Tax, nabo banelungelo ukusebenzisa South ngokungqinelana nomgaqo-nkqubo osekwe ngenani Umthetho 54 njengoko ulungisiwe nge-8 Matshi 2015. Ukongeza, ukuba naziphi na amaqumrhu zoqoqosho Unelungelo lokufaka isicelo i BSO kwi siseko - elo lungelo walondoloza de Julayi 1, 2018.

Kwelinye icala, IP nabantu zomthetho nabo banelungelo lokuba ukusebenza, sikhokelwa yimimiselo ezintsha inani Federal uMthetho 54. Ukususela esinokufumana ukhetho lwabo - cinga ngakumbi ehlola kwizikhundla iinguqulelo ezimbini umthombo efanelekileyo yomthetho.

Ukusetyenziswa BSO phantsi inguqulelo endala yomthetho Federal № 54

Ngokungqinelana amagatya omThetho Federal № 54 njengoko ulungisiwe ngomhla we-8 Matshi 2015, ukususela kwindawo esemthethweni lwembono, i BSO kulungiselelo lweenkonzo lisondele kakhulu emalini itshekhi, kunye nolwalamano ezininzi zomthetho indawo yawo. Kodwa aningabo ukugqibezela analog yayo.

Inkqubo ekusetyenzisweni SSR ekusebenziseni kolawulo lezomthetho inguqulo endala inani Federal Umthetho 54 Kwandile kulawulwa eminye imithombo komthetho - Resolution Urhulumente № 359. Lo mmiselo lukwaquka inkcazelo eyahlukileyo i BSO. Yintoni na uhlobo ingxelo engqongqo ngokungqinelana kunye nenani Resolution 359?

Kokuba zimelwe, ngokukodwa:

• irisithi;
• ticket;
• coupon;
• Pass.

Kodwa ke uluhlu lwamagama BSO Ndiwise inombolo 359 akupheleli. Kuba South ngokungqinelana noMthetho umthombo ezichaziweyo komthetho ziquka nawaphi na amaxwebhu eziqulathe iinkcukacha ezimiselwe ngumthetho.

BSO phantsi inguqulelo endala yomthetho Federal № 54: Iinkcukacha

Ezi ziquka:

• Igama blank;
• inani elinemivo emithandathu, series;
• igama lenkampani kukhutshwe i-South umxhasi, igama ngusomashishini ngamnye ngokubonelela ngeenkonzo;
• inkampani okanye IP Idilesi;
• VAT inani le nkampani okanye usomashishini;
• uhlobo lwenkonzo enikiweyo, ixabiso layo;
• kanye kanye ixabiso nkonzo yentlawulo;
• umhla osemva kwe-lenkampani kunye iklayenti;
• isikhundla kunye negama osethilini, isiginitsha yakhe;
• isitampu inkampani;
• ezinye iinkcukacha enokuthi ibonise iinkonzo ezithile ezinikezelwe yinkampani okanye usomashishini abaxhasi.

Okusilelayo SSR ngokungqinelana neSigqibo № 359 uyakwazi kuveliswa okanye ezenziwa ukushicilela iinkqubo ezikhethekileyo ezenzekelayo. Kwimeko yokuqala, uxwebhu kufuneka sibandakanye negama, inombolo VAT, idilesi yendlu wokushicilela, inombolo ye-odolo kwi eprintiweyo ye BSO, umnyaka ngokulandelwa nokuphunyezwa kwayo, kwakunye ubungakanani kwele.

Ubume kweefom bephepha, ngokubanzi, kufuneka ibe nakho singasondezi luhlu lungentla neenkcukacha iikopi ezimbini. Ngokuqhelekileyo, le mfuneko uzaliseka ngokushicilela SSR, apho kukho khona isabelo ezingundoqo counterfoil. On ngamnye kubo abe ezi nkcukacha, inxalenye enye igcina inkampani yokuxela, owesibini kuthatha umxhamli ukuhlawulela iinkonzo.

Ngamanye amaxesha imithetho Russian ivumela amaziko amashishini ukuba asebenzise iintlobo lula BSO, iinkampani umz ezothutho, zemiboniso, yogcino. Indlela ekufuneka izaliswe okanye ukuba uhlobo lula South, kumiselwa imimiselo ngamnye yesebe.

Omnye umba obalulekileyo umsebenzi kunye neefom kwinguqulelo endala yomthetho Federal № 54 - ukuphunyezwa kwe-akhawunti zabo. Makhe sifunde imithetho efanelekileyo yomthetho zolwimi ngokunzulu.

Iifom Accounting yoguqulelo endala yomthetho Federal № 54

Ngokungqinelana ne-uguqulelo FZ endala № 54, amaziko oshishino kufuneka agcine irekhodi BSO, abenziwe iyikopi nzima. Kwimeko apho inkqubo yocwangciso-mali inikwa ngokusebenzisa izixhobo hardware ne-software efanelekileyo, kodwa phantsi kolawulo werhafu.

Ukusebenza kunye ifomu eshicilelweyo, edolweni BSO okhethekileyo. sheets ayo kufuneka kubotshwa, ukubala mazingqinisiswe nguMlawuli kunye zincwadi oyintloko yenkampani. Ngelo xesha kwiphepha kwakhona zigximfizwe litywina lo mbutho.

intloko nkampani ungenela isivumelwano kunye nomsebenzi owayamileyo, phantsi apho ingcali inoxanduva lokulawula i-South, kwakunye nokusetyenziswa kwe-akhawunti zabo. Ngokuqhelekileyo, oko ke uxanduva ukufumana imali evela kubaxhasi lenkampani, ezibonelela ngeenkonzo. Ukuzalisa BSO igosa elinoxanduva kufuneka athathe ingqalelo imiqathango esingunombolo 359.

Nokwamkelwa SSR wokushicilela ukuya lweshishini lwenziwa yikomishoni okhethekileyo. Ukuba ikhampani iwonga iqumrhu elisemthethweni, iifom zibekwa phezu eseleyo lombutho, njengoko njengesiseko ukuba imigaqo ekhethekileyo kusebenza. BSO kufuneka zigcinwe kwiindawo ekhuselekileyo ukuba zixhomekeke oplombirovyvaniyu ekupheleni abaqeshwa imini ukusebenza lo mbutho.

Ngendlela emiselwe ngumthetho yenziwa i-inventri iifom ezichaphazelekayo. Gcina iikopi zeefom okanye inemvelaphi inkampani kufuneka ibe ngaphantsi kweminyaka emi-5.

Ngabo bokuqonda ngokusebenzisa amaziko oshishino South phantsi inguqulo endala inani Federal Umthetho 54. Kodwa njani ukulawula ukusetyenziswa kwezi fom yePhetshana omtsha yomthetho ahambelanayo federal?

Yintoni BSO ukuba inguqulelo entsha ye inani Federal uMthetho 54?

Inombolo Umthetho 54 kananjalo unikwa inkcazelo eyahlukileyo i BSO. Yintoni na uhlobo ingxelo ngokungqongqo uhlelo olutsha umthombo efanelekileyo yomthetho? Yena, ke, kuba phantse epheleleyo analogu irisithi. osemqoka yayo lokwahlula - ukuyilwa nge-elektroniki kunye nokusetyenziswa imbopheleleko yenkqubo automated ukuba uza kuthumela ingcaciso malunga neentlawulo phakathi kweenkampani kunye nabathengi nge-intanethi kwi Federal Tax Service.

Ngenxa yoko, uhlobo olutsha lwe SSR, kwelinye icala, kulula ukuyisebenzisa: Incwadi akukho mfuneko ukugcina iirekhodi zabo, kufuneka sisetyenziselwe BSO kufuneka zithotyelwe inkqubo okugcina iifom ezichaphazelekayo-inventri zazo. Kwelinye icala, ukuba usebenzise ngokuyimfuneko kufuneka iifom internet. Kananjalo kuya kufuneka ukuba bathenge inkqubo automated ukubhalisa kwazo ukuze zigcine.

Phantsi komthetho omtsha, i BSO kufuneka siqulathe uluhlu lweenkcukacha - xa kuthelekiswa iifomu, ukusetyenziswa leyo ilawulwa yi kumagatya esingunombolo 359.

Iinkcukacha BSO ukuba inguqulelo entsha ye uMthetho Federal № 54

Ngoko ke, i BSO omtsha kufuneka iquke:

• igama;
• inani lothotho nganye shift osethilini;
• idilesi inkampani, leyo kuthwalelwa phandle ukubala;
• igama lenkampani, igama, SP;
• VAT werhafu;
• inkqubo irhafu, esetyenziswa yinkampani;
• inkalo ethile ukubala;
• igama iinkonzo ezinikezelwa umxhasi - ukuba kunokwenzeka, intlawulo, kunye nenani labo;
• iindleko unit lenkonzo ekubonelelwa nganye - inkcazo VAT, ukuba le nkampani byi kuye;
• Ibhili lilonke ngeenkonzo;
• uhlobo oluthile lwentlawulo - mali okanye ikhadi;
• isikhundla kunye negama lomntu owenza intlawulo umthengi;
• Inombolo yobhaliso inkqubo ngenxa South;
• serial inombolo drive;
• uphawu lwemali karhulumente imthetho;
• idilesi website apho ungabuza ulwazi malunga nendlela ekubalwa;
• yefowuni okanye idilesi ye-imeyili umntu ukuba BSO kubhekiselwe kuyo kuphela nge-elektroniki;
• data kwi uxwebhu mali;
• ulwazi malunga shift umsebenzi;
• uphawu neRhafu lo myalezo.

Isenokuba ifana BSO? uhlobo isampulu uxanduva engqongqo, ukuhlangabezana neemfuno inombolo yesiGqibo 359, oko isetyenziswa ngokuhambelana kwinguqulelo endala yomthetho Federal № 54 - kulo mfanekiso ungezantsi.

Iqulathe zonke iinkcukacha ukwenza uxwebhu ngokomthetho ngokumalunga neemfuno esekwe yi-mthetho Russian.

Kwelinye icala, xa siqwalasela BSO entsha, isampula kufuneka iqulathe uluhlu olutsha iinkcukacha. Ukuziqhelisa, kusenokuba khangela ezahlukeneyo, kuthathelwa ingqalelo nkcukacha ye CCP, wasebenzisa inkampani ethile.

Kukho inani kujonge okuluphawu ukusetyenziswa SSR kulungiselelo lweenkonzo koosomashishini abaye bagqiba ukwenza izibalo kwinguqulelo entsha ye inani Federal Umthetho 54. Makhe sihlolisise kubo.

Imthetho isicelo ngokungqinelana noMthetho FZ entsha № 54

Kuqala kwinto zonke, inkampani kufuneka sinikele ingqalelo into yokuba SSR ungakhutshwa iklayenti:

• in ifomu ephepheni - nangona ulwazi uxwebhu abhalwe idathabheyisi inkqubo ze data;
• nge-elektroniki - ngokuxhomekeke ukuthumela iinkcukacha kwifom efanelekileyo umxhasi ngohlobo SMS okanye nge-imeyile.

Kodwa lo mthetho caveat: ezi zenzo inkampani unyanzelekile ukuba enze kwimeko yokufikelela zobugcisa ukuya izixhobo eziyimfuneko. Ngenye indlela, iinkcukacha zentlawulo ibhalwe iinkcukacha online, leyo akhiwa kule ukutshintshwa ulwazi malunga nenkqubo yentlawulo automated. Kusenokwenzeka ukuba kuqatshelwe ukuba umthetho ubonelela Kwiimeko apho iinkonzo SSR kufuneka ithunyelwe kubaxumi kuphela ephepheni.

bokuqonda athile luphawulwa zokuhlala phakathi kwabasebenzi kunye abamkeli beenkonzo online. Kuyenzeka ukuba abaninzi iinkonzo ziyafumaneka kwi-Internet, ezifana Consulting. Kulo mzekelo, ukusetyenziswa BSO zilawulwa yimithetho ezahlukeneyo uhlelo olutsha uMthetho Federal № 54.

bokuqonda ezinjalo Russian isicelo ishishini BSO. Yintoni kweefom zokwenza ingxelo engqongqo ekutolikweni, ulungelelene iinguqulelo ezahlukileyo inani Federal Umthetho 54, yintoni na inkqubo siyisebenzisa, safunda. Kodwa ke kukho enye caveat ebalulekileyo, nto kubalulekile ukunikela ingqalelo, - ukusetyenziswa kungenzeka ukuba ukusebenzisa amaxwebhu asemthethweni afanelekileyo.

Ngubani na ukusebenzisa i BSO kwaye iitsheki osethilini ngayo?

BSO - uxwebhu kukhutshwa kuphela kubonelelo ngeenkonzo. Noko ke, ukuba unalo ilungelo lokuba akhuphe noosomashishini, ngokunjalo ukuba ukusebenzisa ezinye iindidi CCPs kulungiselelo lweenkonzo ezinxulumene:

• omoya labemi izinto zokubhala, ezinokurisayiklishwa, kodwa ngeentsimbi ezindala, amatye anqabileyo, namatye anqabileyo;
• zokulungiswa kunye nokupeyinta weembadada;
• kunikezelo kunye nokubulawa wokulungisa naluphi na uhlobo zokuthunga yesinyithi, izitshixo;
• kunye kweliso kunye nokhathalelo lwabantwana, abagulayo, abalupheleyo, abantu abakhubazekileyo;
• kunye elima imiyezo, belungiselela zokubasa;
• ukubonelelwa kweenkonzo zokwenza izinto kwizikhululo zikaloliwe, izikhululo zeenqwelo-moya, ulwandle umlambo namachweba;
• Tyhila-engummi status of IP nokuqeshwa ndawo lowo anawo.

Kwakhona kufanele kuqatshelwe ukuba inani Federal uMthetho 54 omabini endala kunye nenguqulelo entsha ivumela kwezolimo ukuba ukusebenzisa CCPs ekuthengisweni:

• impahla urhwebo format enobulungisa, silingxengelele;
• amatikiti;
• amaphephandaba neemagazini;
• ice cream;
• imifuno onyaka, iziqhamo;
• iimveliso, ukuphunyezwa kwe esiza kusetyenziswa iilori, ezifana nobisi, intlanzi ephilayo, kvass;
• izibambiso;
• izinto ungubani, yezandla, ukuba benziwe ngumthengisi.

Ngoko ke, kwiimeko ezichazwe ngomthetho ishishini ezahlukeneyo yeefomati kwaye yenziwe ngaphandle kokusebenzisa SSR kulungiselelo lweenkonzo, kwakunye nezinye iintlobo CCPs, ingakumbi ekuthengisweni kweempahla.

isishwankathelo

Ifomu uxanduva olungqongqo inokuba indlela elula CCPs kwiimeko apho kuvumelekile umthetho. Noko ke, ukusebenzisa kwabo kulawulwa kakhulu ngokungqongqo imithetho ezahlukeneyo yomthetho. Ngenxa yoko, sinokuthi ukhetho phakathi CCP kunye BSO iya kuxhomekeka inxalenye enkulu kuhlobo oluthile zamashishini, kwakunye nendawo apho IP, okanye umsebenzi yezoqoqosho ukuziphatha ngokuqinileyo.

Isicelo kunye CCP, kwaye South babe zombini ezilungileyo nezingalunganga, nto leyo mhlawumbi amaninzi aya kumiselwa ngethuba ukusetyenziswa okusebenzayo ezibonelelwa zokuhlala mthetho RF phakathi abaxhobisi kunye abamkeli beenkonzo. Eyona nto iphambili kule - ukuthatha ingqalelo yokuba nayiphi na imithetho efanelekileyo kwaye nendlela yokusebenzisa ukuba neentlobano ezithile zomthetho icandelo loshishino ethile.