Ukuthelekiswa izinto balance sheet kunye nefom lula

Enye isiqabu olubonakalayo amashishini amancinci - anegama iintlobo ingxelo. Apha Ministry of Finance benza lo msebenzi kumashishini amancinci, benxanelwe iindlela ayisindi: baba ngo-Agasti 2012, ekugqibeleni wafumana imizekelo ingajongeka amanqaku ze kwiphepha lomncono. Kwaye ngabanye esikwazi ukubona i akhawunti "amatakane" ingeniso nelahleko.

izinto Ususe yohlenga-hlengiso iindleko zolawulo kunye nezorhwebo, hayi kanye mandithi, bona, kunye iindleko bangene umgca jikelele "Iinkcitho kwimisebenzi abaqhelekileyo". Expectedly iphelile enokuthanani PBU 18/02, ekubeni amashishini amancinci nangoku musani ukuyisebenzisa. Ngokupheleleyo icandelo reference le fom inombolo 2.

Oku "kudliwe" amashishini amancinci ukuba kuyimfuneko kuye, kwaba kuyenzeka ukuba yokuyenza ngokwakho ngaphambili, kodwa ekubeni kwakukho kwindlela yesono ukuba basebenzise.

Hi ndlela leyi, spetsrezhimniki kubonisa inani UAT, irhafu phantsi kwenkqubo lula yerhafu okanye UTII kumgca "Irhafu yengeniso - Ingeniso" lula kwingxelo yengeniso. Ukuba usebenzisa nefom, ezi irhafu zifakiwe kwi kumgca "Okunye".

Kwelinye icala, yintoni na endithintelayo ukuba wenze iinguqulelo ezimbini nkcazelo? Iifom lula wanikelwa-manani IRS, njengesiqhelo - Amaqela. Kusenokwenzeka kubonakale ukuba lo msebenzi kabini, kodwa ukuze kangangoko kunokwenzeka ukuba ingxelo irhafu ihlanganiselwe. Ngenxa yoko, baya kuba amathuba ambalwa ukuze ukubamba abambe naliphi na ukungangqinelani kwengcaciso Kuthiwa kunye ingxelo yerhafu, eqhuba uhlalutyo balance sheet yenkampani.

Fumana ubuncinane umgca "yeXabiso asethi esisigxina" imali eseleyo kumashishini amancinci. Yiza ubone ukuba yintoni na isixa-mali sisonke abunjwe kumqolo, nokuba lingakanani kuwela phezu asethi ezisisigxina. Ukuba umhloli ayiyazi accounting data kunye OS iinkcukacha eziyimfuneko zokucazulula yentsalela nqaku, uya kuba nesizathu ngokuthandabuza ukuchaneka isiseko ukubalwa irhafu yepropati ekubhekiswa kuyo kwisibhengezo. Okunye ngqo, hayi - Ngokuqinisekileyo, unako kangangoko kuyimfuneko, kodwa ukuzithethelela ukuthandabuza engaphethe lutho, kwaye scribble izicelo zakho kuye lunganga ngezandla zakhe.

Liyinyaniso elokuba, sinako bathi ukuphendula uthumela imfuneko kuhlolwe ukuba bangenise okotshiweyo ye esikalini sheet umba, ukubaleka ngoko, ethuthwa okanye ithunyelwe ngeposi! Kulungile ngexabiso kwiphepha lomncono show isebenza ngoko nangoko.

Ndiyavuma, le ndlela ke unelungelo lokuphila. Kodwa ke, ukuthetha ngokuthe ngqo, le Code Tax, ukuba abahloli abazange bafumane iimpazamo kwisibhengezo, ke andinanto ngaphakathi imfuno cameralka akakwazi. Lo wokuqala. Okwesibini, akukho khowudi yasiwa kumbhalo, ulwazi uhlalutyo kunye namanye amaxwebhu, ukulungiselela nto leyo kuchaziwe ngumthetho, uhlolo akayi kuba nelungelo lokucela. Kungenxa ngoSeptemba 2012, kuye kwaqinisekiswa ngokwayo FNS.

Usenakho nokucela lo mbuzo: "Ngaba kophulwa of accounting kukho iinguqulelo ezimbini nkcazelo?" Akukho lula ukuphendula omnye umbuzo: "Ke apho kuthiwa umbutho Akuvunyelwe ukuphuhlisa imilo cross-somhlathi ngokwamaqela buhotchetnosti abasebenzisi?" Ndawo. Kuyo yonke imithetho nemimiselo, kubandakanywa uMthetho N 402-FZ, libhekisela yonke ingxelo obusebenza ngayo. Ayikho into ethintela angenise iifom IRS lula, njengokuba nxaxheba okanye abatyali - zemveli ngenxa iinkcukacha ziqala zonke izinto kwiphepha lomncono.