Uncedo lwemali abasebenzi: umyalelo sentlawulo, accounting irhafu. Indlela amalungiselelo uncedo lwezimali umsebenzi?

uncedo lwemali umqeshwa sisenokwamkelwa yi umqeshi yimali eziinkozo okanye uhlobo ebambekayo. Maxa wambi kokuba ichithwe njengoko abasebenzi kunye nabantu abangengabo abasebenzi kwishishini.

le nkcazelo

Akukho nto ezifana "igosa aid zemali" ayiqulathanga naluphi na isenzo zomthetho. Inkcazo kule kota zifumaneka kwi-magama kwezoqoqosho. Yaba nguye lowo wachaza ukuba igosa uncedo lwezimali - akukho nto kodwa intlawulo yemali eziinkozo okanye ukuthathwa kobutyebi ngendlela yabasebenzi yokwenene abasweleyo.

Izizathu intlawulo

Le nentlawulo yoncedo loluntu mayibhekiswe abasebenzi asinto isibophelelo. Besenza inxalenye yomvuzo elikhankanywe kwinxalenye yokuqala ka-Art. 129 of the Code Civil. uncedo lwemali kumqeshwa kuluhlu olungekho. Ayiqulathanga nezibophelelo ukwenzela intlawulo yalo kunye nezinye izinto zomthetho.

Ngokuqhelekileyo, le nkqubo kunye nemiqathango eyenzelwe ukunika naluphi na uncedo-mali abasebenzi umbutho ngamnye, ngenxa yayo isenzo yasekuhlaleni. Iiplastiki yesivumelwano esihlanganyelweyo , njalo njalo. D. nentlawulo yoncedo-mali isoloko sisivumelwano, leyo isayinwe njengomsebenzi kunye nomqeshi. Loo xwebhu isivumelwano sengqesho. Inika iziqinisekiso umqeshwa, akwazi ukuba ukuthintela ukugxagxiseka imeko xa kuthelekiswa izithethe eziqulethwe kwimithetho yabasebenzi. Kungenxa yoko le nto uncedo-mali abasebenzi Ilungu kuthathwa imeko eyongezelelweyo sivumelwano. Ngelo xesha linye ke ilungiselelwe ukuphucula imeko yentlalo yomntu.

Xa kungekho tyala liya imali

uncedo lwemali kwi umqeshwa kwimeko apho kufuneka inkxaso-mali ngokunxulumene iziganeko zakutshanje, ekufuneka kuqinisekiswe kubonelelwa amaxwebhu. Sinako sithethe umtshato kunye ukuzalwa komntwana, ukufa kwelungu losapho kunye likaxakeka (ubusela, umlilo, njalo njalo. N.). Ngaba kunikwa uncedo eziphathekayo kweholide, uNyaka oMtsha okanye nayiphi na enye umhla. Uluhlu lwazo zonke iziganeko kufuneka ezisisigxina izenzo olumisiweyo oomasipala umbutho, okanye isivumelwano sengqesho nemibutho.

Izizathu zokunikezelwa

Uncedo-mali ekubhekiselelwe iintlawulo nomlinganiswa non-nemveliso. Kule nkalo, kuba ngumthombo inzuzo. Ekubeni kungekho amaxwebhu zomthetho kunika uncedo eziphathekayo ungekho intlawulo yayo yenziwe kuphela ngokokubona yomqeshi.

Isiseko ukubonelela zemali okanye yokwenene umsebenzi enkxaso imimiselo ezahlukeneyo. Umzekelo, umqeshwa zingabhalwa isicelo soncedo-mali. Kwimeko apho, emva ingqalelo yi yintloko anike impendulo entle, lo umyalelo ukhutshwe. Olu xwebhu ucacisa oku kulandelayo:

• njengesikhokelo ummiselo, ecacisa indlela yokubonelela uncedo-mali;
• igama elipheleleyo umntu lowo intlawulo kunikwa;
• isizathu sokuba isigqibo malunga nokunika uncedo;
• ubukhulu iintlawulo;
• ixesha accrual.

Kusenokubakho iimeko xa izenzo asekuhlaleni olumisiweyo inkqubo neendlela intlawulo iya kuba abasebenzi baye iye ayasekwa. Ngaphandle koku, inkxaso kwezentlalo abasebenzi aba bangazifumani akuvumelekanga. Njengoko iya kusonjululwa ngokupheleleyo kulo mba, kuxhomekeke uluvo yomlawuli.

uncedo Financial lunganikezelwa kumqeshwa kunye inyathelo yomqeshi. Ngokuqhelekileyo, le intlawulo ngayo nayiphi na umbhiyozo okanye umsebenzi isikhumbuzo. Njengoko isiseko kwimeko yangaphambili ukwenzela ukuba kongezeleka i uncedo-mali luza umyalelo zisayinwe yintloko lweshishini.

kuhlawulwe imali

Ubungakanani uncedo lwemali apho umqeshi libonelela abasebenzi balo, nayo kucacisiwe kule mithetho yangoku. Zonke izixa-mali kuchaziwe kwimithetho emisiweyo lombutho wasekuhlaleni kwaye ifakwe intloko yenkampani bhunxe okanye iziphindwa ze yomvuzo esisiseko. Inkxaso-mali yabasebenzi ixhomekeke ngqo kwi imeko ngamnye, kwakunye ubunakho kwinkampani ethile.

Iintlobo zenkxaso-mali

uncedo lwemali umqeshwa ingahlawulwa kwiimeko ezahlukeneyo. Kulo mzekelo, isizathu sokuba isigqibo ukubonelela ngenkxaso-mali ukuba iya kuba yile ilandelayo:

• imeko enzima zemali yomqeshwa.
• Zikaxakeka okanye iintlekele zemvelo. Kulo mzekelo, umqeshwa, owabhala entloko nesicelo ukunika kuye uncedo-mali kufuneka angenise isatifiketi esiphuma emapoliseni okanye ezinye amagunya, eya uqinisekisa isixa lomonakalo.
• Ukubakho iimeko entsapho. Abasebenzi isicelo evela iintlawulo nezityalo kwi ezo zizathu kufuneka angenise kwiSebe accounting lweshishini amaxwebhu axhasayo. Oku isiqinisekiso somtshato okanye ukuzalwa komntwana kunye namanye amaxwebhu.
• ukugula kakhulu umsebenzi okanye usapho lwakhe. Esi sifo kubandakanya ukulahleka amandla ukusebenza elingaphezulu kweenyanga ezimbini emva kokufumana umqeshwa okanye ukukhubazeka. Isiseko lokuhlawula le hlobo uncedo-mali iya kuba kukunceda WCC kwifomu emiselweyo.
• ngalo.
• Isidingo yesiqhelo. Olu ncedo-mali zingafumaneka ngumqeshwa kwi uhlobo lwentlawulo ngokupheleleyo okanye inxenye yeendleko imvume.
• Imfuneko ukuphucula iimeko zokuphila. Ezo umqashi uncedo lwemali ukuze abe phezu yokuthenga izindlu, kwakunye nokwakhiwa okanye ngokutsha. Kulo mzekelo, umqeshwa kufuneka banikwe isatifikethi sobhaliso kunye nemibutho yolawulo lwengingqi njengoko imfuneko ukuphucula iimeko zokuphila kunye ekufunyanweni ukuhlawula iindleko ekungenwe kuzo.

Umqeshi kwakhona kufuneka banikwe uncedo lwemali kumqeshwa xa ekufeni. Isizathu lokuhlawula wayo ukufa sisizalwane esisondeleyo yomqeshwa okanye abakhe. Amaxwebhu axhasayo iintlawulo ziya kukhutshwa ikopi isiqinisekiso sokufa, kwakunye nezo iphepha, nto leyo iya kubonisa intlawulo yeenkonzo zomngcwabo.

accounting

On nokuba okanye abhalwe phandle uncedo lwezimali izinto zasekuhlaleni zokulawula, kwaye amangenelo mali ezizimeleyo. Kwimeko apho lo mbutho iqwalasela ukukhuthazwa umsebenzi inxalenye yemali intlawulo yakhe ngenxa yomsebenzi, ezi zixa ziboniswe kwi-akhawunti ekufakwa kuyo imali asixhenxe, eziquka iindawo zokuhlala kunye nemivuzo yabasebenzi ngokuthatha inxaxheba kwazo kwinkqubo yemveliso.

Kwimeko yokuba accrual kunye nentlawulo uncedo kwenziwa ngokungqinelana ingxelo ebhaliweyo ngumqeshwa, bonke kubonakala kwi akhawunti ekufakwa kuyo imali asixhenxe anesithathu, nto leyo ethatha ingqalelo izibalo ezenziwe kunye nabasebenzi kweminye imisebenzi.

inkxaso ngemali kunikwa babesakuba ngabaqeshwa. Kulo mzekelo, zonke iintlawulo kufuneka ziboniswe kwi Amanqaku-yesithandathu asixhenxe ethathela ingqalelo ukusebenza kunye nabo abatyalayo ezahlukeneyo onetyala.

akhawunti debit, eya kubandakanya zonke iimali ezihlawulwa, kwaye umthombo mali. Kufuneka mandatory kubonisiwe ukuze ancede. Xa usebenzisa iinzuzo kwiminyaka edlulileyo ithathwa count asibhozo anesine, kwaye ingeniso yokusebenza yehle ngomyinge debit anamanci asithoba omnye, apho ezinye iindleko.

Ukuba umsebenzi inkxaso yenye inxalenye intlawulo, le mali kufuneka ubeke iintambo? uncedo Material kule meko kubonakala kwi-20, 26 okanye 44 kwabafundi. kwi (Rm to 70).

Akhawuntingi kwimibutho mali

Code of uncedo eziphathekayo, apho kuhlawulwa liSebe amaqumrhu karhulumente nako ukuzilwa bill - 211. izikhokelo Le mali ekulawuleni i-RF Ministry of Finance ukusuka 10.12.2004, inani 114n. Umyalelo isicelo iingongoma yokuhlela mali kwikhowudi, ezibandakanya uncedo eziphathekayo wayesakuba abasebenzi.

mali iya kuhlawulwa kwi ngeendleko enye inkcitho okanye ukhuseleko loluntu. Ngoko, ngokufanelekileyo, iikhowudi 290 no 260. Kodwa nokuba kungade kube njalo, ukubonelelwa naluphi na uncedo-mali ngokuqinisekileyo iboniswa izenzo zasemthethweni ezifanelekileyo kunokudenda.

Isiseko irhafu yengeniso

Ngoko ke, umqeshi wakhupha umyalelo njengako ngawo uncedo-mali kufuneka banikwe umsebenzi. Taxation ngexesha elinye uphawuleka ezithile bokuqonda. uncedo lwemali ukuze akunanto yakwenza ingqalelo umsebenzi Akukhathaliseki. Kungenxa yoko le nto ayizange zibandakanya ezo iindleko ekungenwe kuzo ngumbutho ekwenziweni imveliso yawo. Ezi ntlawulo ekubhekiswe kuyo Art. 270 (p. 23) RF TC. Lo mthetho elisekwe ukuba imali uncedo engafakwanga sokubala irhafu yengeniso.

uncedo lwemali Non-irhafu

Kukho ezinye iintlobo zenkxaso-mali kubasebenzi, ekhokhelayo, akukho sinyanzelo sokuba ityala le-inshorensi, kwakunye ukugcina irhafu yengeniso, ukuba umqeshi enikiweyo ekujoliswe igosa uncedo-mali. Taxation kulo mzekelo ayiboneleli kuba ukubala naziphi na iipremiyamu okanye irhafu yengeniso. Oku kusebenza iintlawulo ngexesha elinye-ngokunxulumene ezahlukeneyo imo yonxunguphalo, kwakunye ulwamkelo okanye ukuzalwa komntwana, kumsitho ukufa kwisizalwane esisondeleyo okanye umsebenzi. Lo mthetho unika iqela nezinye izibonelelo ezinxulumene nemiba yerhafu uncedo eziphathekayo.

uhlobo ekujoliswe kwentlawulo

Ukubonelela ngoncedo lwemali kumsitho likaxakeka, ukufa okanye ukuzalwa abawuthobeli iminikelo inshorensi kunye irhafu yengeniso. Noko ke, le nzuzo enokusetyenziswa kwisithuba apho umqeshwa uya kwenza ingxelo amaxwebhu axhasayo kuphela. Iiplastiki uncedo kumagosa Iimeko zikaxakeka loMphathiswa, kwakunye neekopi yokuzalwa okanye yokufa, njalo njalo. D. Ukuba kuyimfuneko ukuqinisekisa iinzuzo amaxwebhu ezingekhoyo, abahloli ukuze lohlwaywe kwimali amabini ekhulwini iimali zerhafu akunqabanga ihlolwe iminikelo ezongezelelweyo kunye Ukubala nezohlwayo.

Not ngokuxhomekeke ukujolisa uncedo kwabo iimeko apho kuye kwenziwa ukuba ibonelele-uhlobo. Umzekelo, inkampani ngokwayo ukuba alungise okanye amalungiselelo omngcwabo.

Iimpawu isicelo sokuxolelwa

Taxation loncedo eziphathekayo ongowona bokuqonda yayo. Ukuba inkxaso-mali sele zinikwe ngokunxulumene imo yonxunguphalo, kufuneka ibe nguye ofumana kwixhoba. Ukugunyazisa intlawulo uncedo kunye naliphi na ilungu losapho womqeshwa, abafa ngenxa likaxakeka. Eyona njongo iphambili ye nenkxaso ukuze kubuyekezelwe umonakalo nempahla okanye yokwenzakala emzimbeni. Ngoko iingxaki ubungakanani amaxesha umthetho ayicacisi iimali.

Kwimeko yokuba ukufa umqeshwa olilungu entsapho yakhe? I-Ofisi yoMphathiswa wezeMali ukuba abazali, umyeni (unkosikazi) kunye nabantwana.

Umbutho yoncedo eziphathekayo kumqeshwa kumsitho ukufa ilungu elinye emizalwaneni yakhe lamula. Olu hlobo lwenkxaso-mali iwela phantsi uluhlu lwe benefits kwaye akukho ngokuxhomekeka kwirhafu yengeniso kunye neminikelo inshorensi. Le exemption singafakwa malunga babesakuba ngabaqeshwa lombutho, badla umhlala.

Xa kuhlawulwa kubasebenzi imali okanye zihanjiswa zexabiso izipho lokuzalwa komntwana kufuneka ithathelwe ingqalelo ezinye kujonge izinto. Iminikelo-inshorensi uncedo-mali kunye nerhafu yengeniso aziyi kuhlawuliswa. Noko ke, le nzuzo enokusetyenziswa kuphela kunyaka wokuqala emva kokuba umntwana ezelwe. Ukongeza, iintlawulo non-irhafu urhulumente ukuseta ubukhulu bobungakanani. ukubaluleka kwalo udibaniso amawaka mahlanu engange, leyo lungafumaneka kwi kuzalwa.

Taxation Ukuboniswa izipho kungenziwa kuphela xa loo nto ilungiselelwe isivumelwano esihlanganyelweyo okanye esinye isenzo olumisiweyo yasekuhlaleni. Xa imirhumo yesivumelwano yobhaliso lomnikelo hayi lubalwe.

aid non ekujoliswe-

Ukongeza kwezi ntlobo ntlawulo, kukho kwakhona olunye uhlobo lwenkxaso-mali, nto leyo iba kudidi non-irhafu. Le uncedo untargeted ukuba kuhlawulwa umqeshwa ngazo naziphi na iimfuno. Nangona kunjalo, kufuneka kukhunjulwe ukuba isixa non-irhafu ilingana amawaka amane engange ukulungiselela unyaka omnye. Ukuba umbutho wayegqibe kwi ukuhlawulwa koncedo kwisayizi amakhulu, kufuneka uthathe ngokohlobo isipho. Kulo mzekelo, iya kuxhomekeka kwimali kumawaka asibhozo engange ngonyaka hayi werhafu. Kulo mzekelo, kuya kufuneka basayine uxwebhu isipho.