Subcontracting - yintoni na, nendlela amalungiselelo ngokufanelekileyo accounting?

Ngethuba lolwakhiwo idla ngokusetyenziswa ndlela, xa unokontraka esebenzisa ukwakhiwa izinto into enikezelwe kuye ngumthengi. Le mbono ubizwa ngokuba "subcontracting". Loo nkcazelo isoloko ifumaneka kwi kumaxwebhu kwengxelo. iimfuno ngokusemthethweni ezimiselweyo ukuba ezidluliselwa subcontracting, kwakunye nombutho-mali lwabo baze babhale-ukudela. Kakade ke, nje ngenxa yokuba akukho nto yenzekayo. Transmission Subcontracting zokwakha kulawulwa yi Art. 745 (n. 1) CC RF.

Eyazi amaxwebhu asemthethweni

Abakhoyo ulawulo akhawunti MU, nezavunywa ngokomyalelo Ministry of Finance 28.12.2001 phantsi № 119n, ukunika inkcazo ecacileyo. Subcontracting - ezi zinto ukuba umbhambathiswa sele efunyenwe igunya yekontraka kuqhubekeko oluphambili (processing), kwakunye neminye imisebenzi okanye imveliso ngaphandle izinto zedatha Intlawulo kunye nembopheleleko ngokungagungqiyo ukubuya ngokupheleleyo umthengi izinto zokwakha ngayo, ukuziswa impahla eyenziweyo kwaye imisebenzi Kwaqaliswa.

Isibakala sokuba umthengi ugcina imveliso elikhankanyiweyo kuthengwe (eyakhe imveliso) ubunini (subcontracting), kubonakala kwiingxelo. izinto ezifunyenwe kule mihla (tolling) accounted for ngokwahlukeneyo ukusuka asethi sokubandakanyeka kontraki, kwaye ngomhla we -akhawunti off-balance (umhlathi 2 Inqaku lesi-8 zoMthetho 129-FZ, yomhla 21.11.96 isixeko). Inani le-akhawunti - 003.

Phantsi imisebenzi yayo ukulungiselela amaxwebhu axhasayo

Umthetho ufuna ukuba zonke isicwangciso imisebenzi kunye neshishini ebonelela amaxwebhu axhasayo afanelekileyo umbutho makenziwe (v. 9, n. 1 umthetho ngasentla). Oku kulandela ukuba, ngokubonelela subcontracting, umthengi unyanzelekile ukuba likhuphe le nkqubo ilapha ngasentla kwi-invoyisi ehambelanayo ifomu (№ M-15). Lokunkcunkca uphawu okhethekileyo.

Ngenxa yoko, ikontraki ulungiselela imveliso elikhankanyiweyo yathengwa ukuze credit Inombolo M-4, nto leyo nayo luphawu lokuba ezi zibonelelo - i subcontracting.

Kokuziqhelanisa accounting

Bhala off iindleko zokwakha, leyo tolling, kuqhutywa ngexesha enikezelweni into eyakhiweyo kwifomu ekhethekileyo ( "Credit 003"). into Ready kufuneka idluliselwe agent ohambelana Act wenze imisebenzi (№ KS-2) elixhaswa emva check reference number COP3. Iintlobo zamaxwebhu ezivunyiweyo ngengqibo 11.11.99 № 100, eyamkelwa manani State Service of the Russian Federation. Kwaye ke umyalelo vangama kweendleko subcontracting kula maxwebhu ongabhaliswanga.

Ngoko ke, kuyilo maxwebhu ngentla isicelo siko ishishini. Oku kulandela lo mkhuba kokugcwaliswa, nto leyo endinga indlela inani ngohlobo seNkomfa yaMazwe ngaMazwe ye-2 ukuya ugcwalise kwicandelo ezizodwa, edwelisa izibonelelo ezivela umthengi, wabeka phantsi iindleko zabo. Ngoko ke, lo umgca osezantsi (ZIZONKE), apho lufakwa ixabiso kumsebenzi owenziweyo yi ikontraki, iindleko zokwakha, leyo tolling, azithathelwa ngqalelo. Ngenxa yoko, ukwakheka yeendleko yomsebenzi iphunyezwe ayiphazamiseki. Uluhlu izinto ezifana inikwa ifom leyo nje imvelaphi (iinkcukacha) umlinganiswa.

ifomu Reference № COP-3 senziwa ngenxa kolwazi oluqulethwe kwi-Certificate and KS-2, kwaye uxwebhu oluphambili kubalo umsebenzi owenziwe kunye ngumthengi. Le subcontracting Uncedo kolu lwakhiwo kunye neendleko benganikwa. Njengoko into irhafu (VAT) njengoko ixabiso labo akujongwa.

Ngaloo ndlela, ngaphandle kokugqitha kwinguqu esa izinto amalungelo impahla ikontraka kwabangelwa tolling, umthengi owenza izibalo kunye nayo umsebenzi owenziwa ifomu uncedo ngu № COP-3, apho wathi obalulwe izinto.