Corporate irhafu: olusikiweyo ukuhlawula iintlawulo kwangaphambili

Phakathi iimali ezimbalwa ebuncwaneni imeko Russian Federation, ezithi kudidi zemimandla, - irhafu yezakhiwo. Kufuneka uhlawule iinkampani zombini Russian angaphandle. Zeziphi ezi nkcukacha kule rhafu? zibaliwe njani practice? amashishini kufuneka ulizalise rhoqo kangakanani ukwenza izibalo ngonxibelelwano kaNondyebo kaRhulumente?

Isiseko serhafu

Yintoni irhafu? Intlawulo-mali kunyanzelekile ukuba wonke amashishini okanye kuphela kumaqumrhu sixhomekeke kwimigaqo ethile? irhafu yepropati lichazwa njenge engingqi.

Oku lubekwe kwinqanaba kwezibonelelo zoMgaqo-Code Tax kwaye inyanzelekile ukuba babucala ezo zithi osebenza kummandla Wayelawulwa Russian Federation. Abantu abangahlawuliyo yale hlobo iintlawulo - iinkampani Russian angaphandle eziye impahla eRashiya.

Ukuhlawulwa kwerhafu yepropathi phantsi kwenkqubo yerhafu lula yenziwa kuphela indawo, kwakunye nemeko ukuba isiseko serhafu phezu kweziseko ezingundoqo nkampani luchazwa iseti nxamnye ngokwexabiso cadastral.

into yokubizwa kweerhafu

Yintoni na into yokubizwa kweerhafu kwimibutho ngaphakathi ukubalwa ukuqokelelela, leyo na? Ngokuhambelana kunye nezibonelelo ze-Code Tax kuyaqapheleka njenge impahla zombini ezinokususwa kwaye ingashenxiyo (kubandakanywa ukuba udluliselwe kwinkampani ngendlela lolawulo lwee-asethi), nto leyo libalwe kuba kwiphepha lomncono njengempahla elimisiweyo. Ngokuphathelele kwiinkampani zangaphandle, ngokumalunga kubo into yokubizwa kweerhafu - nto impahla kuphela. Funda imiba ephambili okuluphawu irhafu (intlawulo, amagama). Emva koko sihlolisise imizekelo ukubala iintlawulo ezifanelekileyo.

Iimpawu ze ekubaleni kunye kwintllawulo yeefizi

Yiyiphi imigaqo yokubala kunye nokuhlawula umyalelo onjalo, njengoko irhafu? Intlawulo oluqhutywa correlative mali yayo emaxesheni irhafu kunye accounting ngokusemthethweni. Yintoni Okukodwa wabo?

ixesha Tax, njengoko inkoliso nezinye iintlobo zerhafu mali Russian; kulo mzekelo - ngonyaka wekhalenda. Ngokuphathelele ingxelo nexesha lo kwikota yokuqala, iinyanga ezintandathu, no-9 neenyanga zonyaka.

Okukodwa kwimimandla

Ukubalwa yokuqokelelwa ekuthethwa, oluqhutywa phaya irhafu ezivunywe yi abasemagunyeni zomthetho ze-Russian Federation. Ngabadlali ixabiso labo kufuneka ingadluli 2.2%. Ngokungqinelana kunye namalungiselelo iKhowudi Tax, abasemagunyeni zommandla angasebenzisa inenkqubo ngokwahlukeneyo kwenkcazo ubungakanani ehambelana irhafu. Isibaluli apha kuba kudidi berhafu, okanye nkcukacha yempahla kuxhuzulwa irhafu.

iinzuzo

Ziziphi ezinye bokuqonda malunga ukubala kwaye zibonakalisa nokuhlawulwa kwerhafu yepropathi? Intlawulo-mali lwemali achaphazelekayo ukuze usebenzisa iindidi benefits. Olu hlobo kukhetho zingacwangciswa kwinqanaba kwezibonelelo iKhowudi Tax, kunye nemithombo zommandla komthetho. zokuxolelwa Applied ebalulwe imithetho yase kanye abo zokuphelisa kwimimandla Russian, kungenzeka ngexesha elinye.

Ifomula yokubala ingqokelela

izibalo Practical lokuqokelelwa kuNondyebo, kumbuzo, abahlawuli owabo, kamsinya nje eziphelweni ixesha werhafu. Le indlela yokuqingqa ixabiso irhafu ilula: kuyimfuneko zande izinga evunywe yi ngoogunyaziwe benqila, ixabiso. Kodwa phambi kokuba ufumane isixa lokutshintshela ebuncwaneni, kuyimfuneko ukunciphisa ubungakanani eyenziwe ngexesha iintlawulo kwangaphambili ixesha irhafu. Eyona nto ibalulekileyo, nto leyo luphawulwa irhafu kwemibutho - intlawulo-mali kuliwa kwisebe ngamnye icandelo elahlukileyo le nkampani ngokwahlukileyo (ukuba unalo sheet yayo imali yabo).

Imigaqo yokuhlawula irhafu kunye nenkqubo zokuhlala kunye Federal Tax Service

Eyona nkalo ibalulekileyo lweshishini zokuhlala kunye likarhulumente irhafu ekuthethwa, - kunokwenzeka. Siye sifunde kuzo, kwakunye ezinye bokuqonda eluncedo emalunga nokuhlawulwa intlawulo efanelekileyo.

Ngoko ke, lo mba ubalulekileyo oluphawula irhafu yepropati, - umhla wentlawulo yayo. Bona ezisisigxina mthetho, esamkelwa kwinqanaba kwezi zifundo RF.

Ngaphezu sibonile ukuba ingqokelela, umbuzo, ixesha irhafu ebekwe. Xa sikhokelo abo amashishini kufuneka ukuba zenze iintlawulo kwangaphambili. Le nto ke yinto ebaluleke oluphawula kwerhafu yepropathi. Umhla obekiweyo ukuhlawula iintlawulo kwangaphambili - ngekota, ngoko nangoko emva kokugqitywa kwethuba lerhafu. Enterprise ukuba zidluliselwe kwi-Ofisi kaNondyebo 1/4 we irhafu, nto leyo eye ababalwayo ukususela ngomhla woku-1 enyangeni leyo, elandela ngoko nangoko emva kwexesha kwengxelo. Ukuhlawulwa kwerhafu yepropathi yonyaka yenziwe de-30 Matshi kunyaka olandelayo.

Kuyinto meko kunokwenzeka apho inkampani aqala ukusebenza ukususela ekuqaleni konyaka. Kule meko iya kugqithiselwa irhafu karhulumente? Umhla obekiweyo lokuhlawula umrhumo phantsi script efanelekileyo - ngoko nangoko emva kokugqitywa kwinkqubo yobhaliso karhulumente, kwakunye zokwamkelwa nkqubo osekwe ubhaliso lwepropati zakha isiseko serhafu.

Kwezinye iimeko, i-Federal Tax kweenkonzo kubophelela iinkampani ukuba ahlawule umrhumo kanye nkampani iqala ukusebenza-asethi ezifanelekileyo fixed ngempumelelo. Yinto amagqwetha Kucetyiswa ukuba anikele ingqalelo ekhethekileyo kwizifundo ukuba ahlawule irhafu yezakhiwo. Umhla obekiweyo lokuhlawula umrhumo ahambelanayo, siyaqonda. Ngoku makhe siqwalasele eminye imizekelo eziluncedo izibalo kunye amashishini karhulumente irhafu kuthethwa.

Imizekelo ukubalwa kwerhafu

Masithi, Ltd. "Industry Suite" eyayibhalwe Februwari 11, 2014. Ngexesha kokufaka idatha malunga umbutho kwiirejista karhulumente afanelekileyo kwipropati yaba mali ka-1.5 million engange kwi balance sheet yenkampani. Masithi ukuba inani ahambelanayo-1 Matshi 2014 yaya kutsho kwi 1.7 million, ngomhla woku-1 - to 1.8 million,-1 Meyi - up ukuya kwizigidi ezi-2, kunye ngoJuni 1 - ukuya kwizigidi ezi-2.5 engange. izinga irhafu Masithi kummandla apho inkampani esebenza, yi 2.2%.

Ngoko ke, ngokuhambelana nezibonelelo zoMthetho Code Tax ixesha serhafu ngokumalunga ekuqokeleleni, ekuthethwa, ngunyaka ikhalenda, yaye ingxelo - I ikota, iinyanga ezintandathu, kunye neenyanga ezili-9 kulo nyaka. Njengokuba sibonile ngentla apha, i "Suite Industrial" yabhaliswa ngoFebruwari 11, oko kukuthi, emva ekuqaleni konyaka wekhalenda. Ngokungqinelana kunye namalungiselelo iKhowudi weRhafu, kuba ixesha lerhafu yenkampani lixesha ukususela kumhla yobhaliso kude kuye ekupheleni konyaka.

RF Irhafu Code umisela Ltd. "Industry Suite" de-30 Julayi ukuba zingenise kugqitywa ngendlela emiselweyo kwiintlawulo kwangaphambili iinyanga ezintandathu. Kwakhona ngokuhambelana nezibonelelo zoMthetho Code of nkampani kufuneka yenze intlawulo kwangethuba ukulungiselela ukuqokelelwa, ngawo. Ixabiso isiseko serhafu lombutho iya kulingana kumndilili ixabiso lonyaka net-asethi kwiphepha lomncono. Ukuze ukubala oko, bayahlule imali ngenxa ekupheleni kongezwe ubungakanani kwexabiso intsalela lwepropati kanye ngomhla woku-1 kwisithuba berhafu ngomhla woku-1 kwinyanga elandela lekhefu efanelekileyo, inani elipheleleyo iinyanga, nto leyo linyuke nge-1.

Ngaloo ndlela, siqala zishwankathela amanani esinalo: 1.5 + 1.7 + 1.8 + 2.5 + 2 (lo xabiso lepropati of OOO "Industry Suite" ngoMatshi, ngoAprili, Meyi, Juni no Julayi 2014 mln.), kuvela yezigidi 9.5 engange. Ukususela ekuqalekeni Kwiinyanga ezi-6 ezidlulileyo, sidibanisa enye 1. Kubonakala ukuba avareji ixabiso yonyaka kwipropati "Industry Suite" imalunga 1,357 yezigidi engange. Ngesi mali, kufuneka ahlawule intlawulo phantsi. Ekubaleni njengoko 1/4 kwesixa-mali sisonke serhafu ngokungqinelana evunywe yi-mandla zengingqi umdla. Kumzekelo wethu - kuba yi 2.2%. Leyo 2.2% million 1,357 - 29 000 854 engange. Thatha 1/4 we eli xabiso, kuvela 7463 engange. 50 kopecks. Oku kuya kuba yintlawulo ngenxa "Industrial Lux".

irhafu: bokuqonda

Ngenxa yoko, siye sahlolisisa iimpawu eziphambili enxulumene irhafu yepropati, kwakunye umzekelo ukubala iintlawulo yeefizi ezifanelekileyo kwangaphambili. Siye safumanisa ukuba lo mthetho lingamiselwa yaninzi ukuba wonke ummandla kwiimpawu ze-Russian Federation oluphawula irhafu - olusikiweyo yentlawulo (eMoscow, eSt Petersburg Nizhny Novgorod - ahlawule umrhumo rhoqo enye), kwaye izinga, esisigxina zommandla ngalinye ngokwahlukeneyo, ezizezi ixabiso irhafu.

Nangona kunjalo, inani ezinye bokuqonda ebalulekileyo kakhulu okuluphawu isibophelelo ekuthethwa, ekufuneka yenziwe yimibutho ukusebenza kwi Russian Federation. Isibakala sokuba imithetho yase kunye nezixhobo zommandla elawula ukubala kunye nokuhlawulwa kwerhafu yepropathi, ngokufuthi anikwa iingxelo ngokubanzi ngokuphathelele kwiinkalo ezahlukeneyo bezomthetho. Kakade ke, izibonelelo ezingundoqo uMthetho Federal kunye nemithombo komthetho kwimimandla Russian, malunga, umzekelo, nezihlandlo zeentlawulo ukuba amashishini karhulumente, siyavakala kwaye icacile. Ngokukodwa, sibonile ukuba olusikiweyo ukuhlawulwa kwerhafu yepropathi e Moscow, ngokufanayo kwezinye iingingqi. Nangona kunjalo, kukho bokuqonda ezinxulumene kwisenzo iinkampani ukwenza izibophelelo ngokulandelelana ukuya Federal Tax Service, kuchaziwe kwimithetho yase kanye zommandla ngokucacile. Kulo mzekelo, umthombo engundoqo yomthetho imimiselo kuthi. Ngowuphi umntu kufuneka ndihlawule ingqalelo ekhethekileyo?

Ukubaluleka ukusetyenziswa kanye kwepropati

Phakathi kwezinto ezininzi ephawulekayo sub-zomthetho ekuthethwa, - i-Ofisi yoMphathiswa Letter Finance № 03-06-01-02 / 28. Oku kubonisa ukuba izindululo amagunya malunga nentlawulo irhafu kwi-mali ukuba inkampani engabhaliswanga ngendlela emiselweyo. Olu xwebhu uchaza ukuba ukusungulwa ingcaciso ezingahambisekiyo yeenkampani kwiirejista zikarhulumente - hayi isibaluli ekumiseleni izibophelelo le nkampani ukuba ahlawule irhafu olungqamelanayo, nangona ukuba ubhaliso propati iyafuneka.

Ukuba ezi okanye ezinye ii-asethi ezisisigxina isetyenziswa ekuveliseni, kufuneka zibandakanywe isiseko irhafu yombutho, yaye kufuneka ahlawule intlawulo. Kulo mzekelo, ipropati kufuneka zibhalwe kwiirekhodi zemali 08. Ukwala ngumbutho ezilandelayo efanayo ukuze ihlolwe njengoko Federal Tax Service irhafu ukubuthwa.

I yerhafu ihlawulwa yimibutho angaphandle

Ukuhlola le nkcukacha zonke iinkalo eziphambili isinyanzelo esinjalo, njengokuba irhafu (intlawulo, amagama), singakwazi ukuhlola iimpawu zezi kuyahlangatyezwana neemfuno yimibutho amazwe.

Isiseko serhafu kule meko abunjwe kuphela ngeendleko izindlu. Akukhathaliseki nokuba phezu kwintsimi imisebenzi kanye iifem amazwe eRashiya okanye ngaphandle kuyo na.

Ukubalwa kwerhafu yepropathi ukuba unalo yinkampani yangaphandle, lisekelwe kwidatha ezibonisa yayo ixabiso inventri ekuqaleni konyaka wekhalenda. Le nkcazelo kufuneka idluliselwe kwi-Federal weRhafu Service na omnye wemibutho ethi yenze uluhlu zobugcisa bezinto yohlobo efanelekileyo. Imali kwipropati eliphethwe kwiinkampani zangaphandle, kuqikelelwa ekupheleni kwexesha lokunika ingxelo nje 1/4 kwexabiso yexabiso inventri wepropati liphindaphindwe esekwe imithetho yengingqi ukubheja.

Ukuba ilungelo lobunini ukuba uhlobo olufanelekileyo ipropati ibhaliswe emva kokuba unyaka wekhalenda sele uqalile, inkqubo yokubala iintlawulo kwangaphambili kuthathelwa ingqalelo ixesha kanye ukusetyenziswa lombutho yeemali ezahlukahlukeneyo. Kufuneka kuqatshelwe ukuba eyona nto iphambili kuba kwiPalamente - ayikho inyaniso zomthetho, ebonisa ukuqaliswa impahla kwiinkampani zangaphandle kwi iirejista imo data, nokuba umbutho ngeentlobo eziluncedo kwezibonelelo ezikhoyo.

Kusenokwenzeka ukuba kuqatshelwe ukuba, kanye njengoko kunjalo kunye neenkampani Russian, ii-arhente zangaphandle kufuneka ufezekisa izibophelelo zabo phantsi irhafu ngokwesiseko kwexesha serhafu, engqamana kunyaka wekhalenda, ngokunjalo ukusebenza ngaphakathi sikhokelo ngamathuba ingxelo, ngathi mna kwikota, yonyaka- kunye neenyanga ezili-9 kulo nyaka. Ixesha lokuba ukuhlawulwa kwerhafu yepropathi yonyaka, njengoko kunjalo mveliso Russian, uphele nge-Matshi 30 kunyaka olandelayo.

Ukubaluleka indawo impahla kanye

An caveat ebalulekileyo: imibutho yangaphandle kufuneka axolele iintlawulo zerhafu kunye kwangaphambili nebhajethi engingqi le ndawo kanye indawo propati, ezinazo. Ekupheleni kwethuba lerhafu okanye accounting inkampani kufuneka angenise Federal Tax Service kwi balance sheet eyahlukileyo okanye indawo kwiofisi yesebe, ukuba, kwakunye kwindawo nganye ntlawulo kwerhafu yepropathi, ebonisa isixa iintlawulo kwangaphambili. Enye nembopheleleko mveliso - lokusekwa izibhengezo kwifomu eqingqiweyo ze ziwathumele kwiNgxowa-IRS.

Xa inkampani langaphandle akuthethi ukuqhuba ishishini eRashiya, kufuneka babhatale irhafu yepropati, ukuba imali efanelekileyo oko ongumnini kwi-Russian Federation ilungelo lobunini.

Intlawulo irhafu kuqikelelo qho ngekota eyenziwe yimibutho Iinkampani angaphandle kwi ndawo kwindawo kwempahla elililo. Ixesha, njengoko kunjalo kunye neenkampani Russian, nanzo zibhaliwe nemithetho ye-Russian Federation.