Nokuhlawulwa nezahlulo: bokuposa

Umsebenzi we naliphi na ishishini olujoliswe ekwenzeni inzuzo, nto leyo kamva ukuba kuthunyelwa ngokuchanekileyo. Ngokuqhelekileyo, inxalenye ebalulekileyo lwakhe aye kuphuhliso olungaphezulu imveliso, kodwa siza kuthetha ukuba indlela yokuzalisekisa accrual kunye nentlawulo nezahlulo, iintambo zombane, kwakunye ngumfanekiso ebalulekileyo imisebenzi kubaphendulisa ukuhamba nezahlulo, ixesha kunye kuzise intlawulo.

Iintlawulo zezabelo kunye abanezabelo

Yesahlulo obizwa ngokuba isabelo nzuzo, nto leyo ihlawulwe zabelo emva kokuba kuhlawulwe zonke iintlawulo eziyimfuneko. E. Ukuze ufumane inzuzo, kufuneka ube ngumnini zabelo kwinkampani, ngamanye amazwi, ukuba nesabelo ubunini lweshishini elo. Ngokuqhelekileyo, shareholders wabaseki nkampani kwi nqanaba uphuhliso yawo, ukusukela injongo nokufunyanwa ingeniso evela kutyalo-mali kuphuhliso lombutho kwemali. kwisahlulo Umthetho uchazwa kwingeniso efunyenwe yi liqabane okanye zabelo kwi nkampani kunye elilingana ukuhanjiswa yenzuzo (njengezabelo iqhotyoshelwe kule elikomkhulu egunyazisiweyo), eseleyo emva kokuba irhafu. Ukusebenzisa iintlawulo zezabelo kunye ingeniso evela kwiintlawulo nzala kwizabelo ikhethwayo.

Ziziphi ntlawulo azingethathwa njengenzuzo?

Musa kuwa phantsi kwenkcazo 'isahlulo':

• iintlawulo zabelo kwi lenguqulelo okanye ukutshona Company, esingadlulanga ubukhulu lotyalo yayo capital share ;

• intlawulo, kufudusela ubunini kwizabelo yenkampani oosozabelo bombutho efanayo.

• iintlawulo kubasebenzi zemibutho nzuzo ukwenza imisebenzi yayo ngokomthetho.

Isigqibo ukuhlawula izahlulo: ngubani othatha na?

Umthetho umisela ukuba neziphumo zemisebenzi kulo nyaka, le nkampani banakho kananjalo ukuba bangabhengeza izahlulo, kodwa ayikwazi ukukwenza oku. Le nkampani ekunene, elimiselwe ngokomthetho. malungelo enganikwanga, kwaye isigqibo sokuba uhlawule yengeniso sezabelo okanye indlela zeengeniso ezinye iinjongo ziya kwamkelwa kwintlanganiso yoosozabelo. Ukuba ugqiba ukuba liqhubeke kunye nentlawulo izahlulo, iBhodi yabaLawuli, emva kocazululo ngenyameko ugqibe bubungakanani, eziza recommended kwintlanganiso jikelele. Zabelo banikwa ilungelo lokwamkela ze iphumeze isixa abawacebisayo iintlawulo okanye ukwala kwaye ulahle tivi uvakaliswa. A imali ezahlukeneyo nezahlulo yeNtlanganiso Jikelele akanalungelo. ERashiya, ubukhulu tivi lusekiwe ngohlobo lwemali kazwelonke (engange) ngamnye share net yerhafu yengeniso.

ithayimthebhile ngokosuku

Ekuvunyweni mali yenzuzo asasazwa kunikezelo izahlulo, intlanganiso jikelele ukubhengeza isigqibo ukuhlawula izahlulo kunokuba babazise abantu abachaphazelekayo.

Ngokuqhelekileyo, imali efana baya kuhlawulwa imali, kodwa kukwakho iintlobo zonke iintlawulo zepropati, ekufuneka ezicaciswe kule Tshatha yenkampani.

inkampani Joint-stock kwaye inkampani unelungelo ukusasaza izahlulo hayi kuphela unyaka, kodwa isiqingatha sonyaka kunye ngekota. Umthetho isilinganiso ixesha nenzala.

Kuyenzeka ukuba ingeniso leyo isasazwe kangangeminyaka eliqela, baba kugcinwa-akhawunti yemali (inombolo 84). Ukuvalwa ngentlawulo izahlulo lamathuba zangaphambili akukho omiselwe ngokusemthethweni, ukuze eso sigqibo yeBhodi yabaLawuli kunye kwamkeleke ekugqibeleni kwiNtlanganiso gabalala kuyenzeka.

inkampani Charter okanye intlanganiso zabelo ezichazwe axa inkampani ekufuneka ukuba kongezeleka aze ahlawule izahlulo. Ukuba ixesha yentlawulo lingakulungele, ngoko, ngokomthetho, ingadluli kwiintsuku ezingama-60 ukususela kumhla tivi uvakaliswa. Kula magama-zabelo kufuneka bafumane umvuzo wabo ethe yenzeka.

yokubala

Emva kokuba isigqibo ukuhlawula iintlawulo zezabelo kunye nokuvunywa kuluhlu ngabo besilindelwe ngaso, iqala umsebenzi accounting onzima. imali yengeniso iya kuhlawuliswa ngamnye zomthathi-nxaxheba ngamnye.

Ngokuqhelekileyo le nkampani charter inika iimeko ukuze unikezelo tivi oosozabelo ngokuhambelana nomthetho osebenzayo ndamgqibela ingqalelo ingeniso ethe ngokomlinganiselo-nxaxheba. Imali iyonke ingeniso, nto leyo kumiselwa sisigqibo intlanganiso ukuze ihanjiswe isiwe zabelo, xa iphinda phindwe ipesenti igalelo kwemali eyinkunzi nesabelo i-nxaxheba ngamnye. Ekubeni tivi umiselwa imali ngenxa zabelo ngamnye. nezahlulo ehamba, kunye nokufakelwa ziza kuchazwa ngezantsi.

ntela

Njengayo nayiphi na ingeniso, tivi ngenxa zabelo, kuxhuzulwa irhafu. Izinga lerhafu kuxhomekeke kudidi lwe werhafu. Ukususela ekuqaleni kuka-2015 izinga lerhafu itshintshe kakhulu. Ngaphambili, ingeniso tivi ngabanye kunye nabantu zomthetho abahlala eRussia irhafu ngomlinganiselo-9%. Ngoku, izinga irhafu olwandisiweyo-13% kunye nezabelo ezibhengeziweyo ixesha elidluleyo, iya kutsalelwa irhafu kule rate.

Umvuzo abantu ezisemthethweni ungabinayo ubume umhlali yerhafu Russian Federation, ukuba irhafu kumyinge we-15% kwicandelo labucala - 30%.

Iinkampani Russian basebenze njengabagunyaziswa irhafu kunye ngokubanzi akuwuvimbanga kunye nokudluliselwa irhafu kuhlahlo lwabiwo-mali, yaye ngoko zabelo bafumana izahlulo sele umnatha lwerhafu.

Terms of transfer irhafu

Umthetho ufuna ukubamba kunye nokudluliselwa yerhafu yengeniso hayi emva komhla wokufunyanwa imali nokuhlawulwa kwemali okanye ukutshintshwa kweemali-akhawunti ka-nxaxheba, egameni le-zabelo okanye amaqela esithathu. La maxwebhu intlawulo ukutshintshwa yerhafu yengeniso kufuneka ukhankanye ikhowudi yokuhlelwa lwabiwo - 18210102010011000110.

Nokuhlawulwa nezahlulo: bokuposa

Yonke ingcaciso isigxina kunye nentshukumo iintlawulo izahlulo emalunga yohlengahlengiso lwentlawulo akhawunti kunye wabaseki (inombolo 75), liyangqinelana akhawunti imithombo, impahla, amatyala, iirhafu, njl

Ukumisela ubungakanani mali iyonke ekujongwe ukuba ihlawulwe, le mali yenza intlawulo izahlulo. zikagesi:

• D / T-84 - K / T 75/2 --mali yenzuzo ezisasaziweyo kwintlawulo izahlulo. accounting okuhlalutya nezahlulo elingathathwanga ngamnye zomthathi-nxaxheba ngamnye luluhlu lwamagama kunye imali ngenxa iintlawulo, iziphumo liyangqinelana nenani-akhawunti yetyala turnover 75/2 kweentambo elikhankanyiweyo. Abanezabelo kunye nxaxheba ekufumaneni izahlulo kungasebenza inkampani, ukuze ibhaliswe karhulumente lombutho, ke ngoko, kufuneka abe ukuba kongezeleka izahlulo ngeendlela ezahlukeneyo. abasebenzi anemivuzo ephantsi kwimali inombolo akhawunti 70 "zokuhlala kunye abasebenzi payroll." Ukuthumela intlawulo nezahlulo ukuba nxaxheba ngumseki kunye nabachaphazelekayo abasebenza kule nkampani:

• D / t 75/2 - K / T-70 - mali yengeniso zabelo, abasebenzi zenkampani.

Inyathelo elilandelayo - ethe irhafu yengeniso. Yayo irhafu kwiinzala zabelo, iintambo zombane:

• D / t 75/2 - K / t-68 / inzuzo - eliqokelelweyo irhafu yengeniso izahlulo zabelo - kwimibutho.

• D / t 75/2 - K / t-68 / NGOBUCHULE - isixa serhafu phezu izahlulo yoosozabelo - abantu zabucala.

• D / t 68- K / T 51 - nge -akhawunti yangoku ukudlulisela isixa irhafu esivakalayo.

Abathathi-nxaxheba ngubani na oqeshwe yile nkampani, intlawulo nezahlulo (iingcingo: / t 75/2 - K / T 50, 51) yenziwa ngekheshi okanye ukudluliselwa iiakhawunti zenkampani kwi akhawunti-zabelo '.

Maxa wambi ingeniso ayihlawulwanga eziinkozo kunye izibambiso, ezinjengee-nowuthsi promissory zabangeneleli, ziyafumaneka kule nkampani. Udlulisela Bill - intlawulo efanayo izahlulo. Ezithunyelwe abonisa lo msebenzi zimi ngolu hlobo lulandelayo:

• D / t 75/2 - K / t 91 - umdibaniso ubuso ixabiso lemali ekumiswa.

• D / t 91 - K / T 58/2 - xa imali neendleko ezihamba ukuthengwa amanqaku promissory, kugqalwa akhawunti 58/2.

• D / T 91 (99) - K / t 99 (91) - ezichazwe yi isiphumo zemali ukusuka kulahlwe xwebhu.

Kwezinye iinkampani ukuba intlawulo yobunikazi izahlulo. Athunyelwe kulo mzekelo zimi ngolu hlobo lulandelayo:

• D / t 75/2 - K / t 90 - umdibaniso lokuthengisa yexabiso leempahla okanye ipropati elingana ubungakanani imali ehlawulwayo.

• D / t 90 - K / t-68 / VAT - kuhlawuliswa VAT kwi kwixabiso lokuthengisa impahla.

• D / t 90 - K / t 41, 43, 20, kunye nezinye akhawunti yemveliso - in inani kwezi ndleko sezibhaliwe iimpahla ezithengiweyo, iimveliso.

• D / t 90 - K / t 99 - ukubonisa iziphumo ukusuka ngokuthengiswa kweempahla okanye neenkonzo.

Ukutshintshelwa impahla ye inkampani (hayi iimpahla) zibonisa ezinye ukuthumela accounting. Ukuhlawulwa kwemali:

• D / t 75/2 - K / t 91 - on ixabiso lepropati ngokusekelwe isixa VAT ukuhlawulwa, umnatha irhafu yengeniso esivakalayo.

• D / t 91 - K / t-68 / VAT --mali ka-VAT ngolwaa ixabiso kwipropati.

• D / t 91 - K t inombolo / 01, 08, 10 - in inani kwexabiso intsalela ye kwipropati kwiCEMIS.

• D / t 91 - K / t 99 - kumiselwa isixa inzuzo evela ukugqithiselwa kweempahla.

Ezi kumangenelo ukuhlawulwa nezahlulo ukuba ngumseki kunye nabanye abanini-zabelo kule nkampani.

Ubuqili ingcaciso isiseko serhafu kwi inkqubo yerhafu lula, emva kokuba intlawulo nezahlulo

Ngokunxulumene nokuhlawulwa izahlulo "uproschentsev" umbuzo rhoqo umbuzo: "Ngaba intlawulo nezahlulo iboniswa (kweentambo eboniswe) kunye nokudluliselwa yerhafu yengeniso wobuqu isiseko erhafisekayo inkqubo yerhafu lula?" Amashishini mode of "Iindleko yengeniso thabatha" enokuthi ibonise uluhlu eliqingqiweyo yeendleko ekubhekiselelwe kuyo Code Tax. Kodwa nezahlulo yayo ize ihlawulwe-nxaxheba, azichazwanga kwibhili kuwo. Ngoko ke, ukunciphisa isiseko serhafu kwendleko kuzo akakwazi. Yaye njengokuba inkampani ilandelayo imisebenzi yalo arhente irhafu, izintlu irhafu, kungekhona ngenxa ngokwam, ngoko ke isixa akwanqaba irhafu yengeniso kwakhona aluchaphazeli kunciphiso kwezerhafu.

Ngoko ke, eli nqaku liqulathe nezimaphambili ezingundoqo, ezifana nezahlulo, olubalelwa amangeniso ezibonisa imicimbi engekenziwa kwi-akhawunti zabo.