CSC ntoni? Iikhowudi zokuhlelwa mali entsha

Omnye iinkcukacha kubalulekile ukuba ufuna ukwenza abarhafi kwi sengigqi kwerhafu kunye nezinye iintlawulo-mali kweli lizwe, nguye CSC. Yena imele ukulandelelana kwamanani, xa ujonga ukuba abemi abaninzi kuphela Yho adideke, asikwazi ukuqonda ukuba athetha ukuthini.

Yeyiphi ufuna CSC yintoni le mali ikhowudi yokuhlelwa, yaye apho umzalwana wakhe - iingxaki ngokuqinisekileyo kuya kuvela naziphi na berhafu, ubuncinane kanye abavala irisithi yentlawulo karhulumente umsebenzi, intlawuliso okanye yempahla. Ukuze uphendule lo mbuzo ngokuba kwiSebe Imiyalelo eziMali ngokusebenzisa inkqubo mali Russian nezongezelelo kubo, ethi i CSC.

Yintoni CSC

CSC - kuyinto segama ingcamango "mali ikhowudi yokuhlela". Le umtya elide amanani emele ikhowudi ethile. inombolo nganye kulo mxokelelwane buqonda iqela elithile lungeniselo mali kwinkqubo yezimali yesizwe. Of eziphambili zezi maqela singachazwa, apho wangena intlawulo, yintoni injongo yayo, ngubani omelwa uthunyelwe ezi kwaye kwizibonelelo zemali yintoni mission kwiCEMIS, ukuze baqhubeke ukuba batshintshe.

Uhlahlo lwabiwo-mali karhulumente ayikho akhawunti eyodwa, apho baziqwebele iintlawulo kwangaphakathi, kuba iqulathe "amasebe" ezininzi: CSC, ingeniso, inkcitho, inkqubo yebhajethi, kuquka kusetyenzwe asethi karhulumente yenziwe.

umzekelo

Ukuze ufumane ulwazi olubanzi inkqubo yebhajethi, cinga cash flow kwi-CSC USN - iindleko ingeniso thabatha. Abantu abangahlawuliyo le rhafu beza amashishini kunye nemibutho kwi UPDF. iintlawulo Tax ngabantu zomthetho zithunyelwa lwabiwo-mali karhulumente, ezi mali ukuhlawula imivuzo zabasebenzi kwicandelo likarhulumente. Ngoko ke, amashishini zorhwebo, wenze igalelo kwi-mali karhulumente, ibe kuphela abasebenzi babo kodwa ootitshala, oogqirha kunye nabanye.

Ukuncitshiswa ingeniso kunye nenkcitho amacala mali

Zonke iintlawulo engenayo kunye "CSC USN iindleko ingeniso thabatha" ezibekwe ngokweeprogram kwezoqoqosho. Bandisa kwi BCF Tax UMhloli, nto leyo iquka irhafu ngokwahlukileyo, ngokuxhomekeke nje kuphela kwi-CSC, kodwa OKATO. Le akhawunti ikuvumela ukuba bafikelele kwizigqibo malunga ntle kuqokelelwe irhafu kummandla othile.

Ngenxa yoko, i-Ofisi yoMphathiswa wezeMali unako 'esweni' intlawulo irhafu kunye nezinye iintlawulo-mali, ngokutsho kweekhowudi ingeniso mali Russian Federation, uze wenze izicwangciso ezilungiselelwe ngokomlinganiselo inkcitho yayo. Ingcamango yokuba iikhowudi wadala njengoko kuchaziwe ngentla apha ukuze zingqamene ngokucacileyo le mali ukuguda noburhabaxa karhulumente.

BCF Kungani kwangena

Phambi kokuba kwaziswe iikhowudi yomxhamli mali kunye nenjongo irisithi intlawulo, kunjalo, ukuhlola inkcazelo efanelekileyo, olusekelwe kwezi data kuphela, oko akwenzeki. Okwangoku, ngenxa ukuqaliswa kwe-CSC-ntlawulo ukulandelela ngokucacileyo ziyahlelwa na, nkqu izixa ezincinane lwabiwo-mali kaRhulumente, eyona umkhondo ngubani ngemali kwenziwe lwabiwo-mali, ngenxa yezizathu ntoni, ezibe ngqo kwaye baqondiswe.

Le nkqubo lula kakhulu umsebenzi imibutho yesizwe inkqubo yolwabiwo-mali kweli lizwe kunyaka ozayo. Ukongeza, le nkqubo inceda ukulawula cash flow ngempumelelo ngaphezulu kwe phambi kokuba kuqaliswe i-CSC.

New CSC njengoko ulungisiwe ngo-2015

RF Ministry of Finance Inombolo Order 150N yamkele imithetho emitsha ye-CSC ngo-2015. Ezi nguqu zaphembelela amaqela eziliqela kokuba kutsalwe irhafu kumashishini. Eyokuqala i CSC "irhafu umhlaba", nto leyo ngoku yahlulwe ukuhlawula abantu ngokusemthethweni. Yaye, ngapha koko, nayo eyohlulwe udidi singoobani komhlaba.

Tax UMhloli ungenise itafile ezizodwa ngo-2015, nto leyo nayo neekhowudi ezingundoqo 2014 kunye nabo ngenxa 2015. Le theyibhile, ngokutsho abahloli ziya kukulungiselela bhetele ukuzaliswa kwamaxwebhu kunye namashishini kuya kunceda ezimali ukuba aphephe iimpazamo ukuyilwa kwemiyalelo yentlawulo kunye nezibhengezo, apho kuyimfuneko ukucacisa CSC. Yintoni i bug kwi khowudi, yaye indlela ekunzima ngayo ngamanye amaxesha ukuba abuyele imali umva, zimali abaninzi bayazi kakuhle kakhulu.

ziqonde khowudi

Budget cipher iqulethe amanani amabini wahlulelwa ngokungqinelana phakathi kwamacandelo amane ulwazi:

• ulawulo;
• inzuzo;
• software;
• eMelika.

yingxenye Administrative

Izinto zokuqala esephepheni of amanani amathathu - umlinganiselo intlawulo umphathi wokuqala (ngamanye amagama, umkhosi kuyo, imithombo yezimali anconywa ukuba elo gama). Ngoko ke, umzekelo, kwimeko irhafu isicelo indibanisela wokwamanani 182, iintlawulo kwiingxowa mali FSS isicelo inshorensi BCF kunye indibanisela amanani 393, xa ngokutshintshela iingxowa-inshorensi yezempilo esisinyanzelo fund CHI - 392.

Ingxenye inzuzo

unit Inzuzo iquka inani inani of subgroups.

Inani lokuqala sisabelo inzuzo (ngamanye amagama, ndangowesine yonke ikhowudi) - uhlobo yengeniso. Intlawulo, equlethe nomfuziselo irhafu - 1, izibonelelo utshintshiselwano lwangaphandle ezamahala - 2, ingeniso esuka kwishishini - 3.

Amanani amabini elandelayo ibonisa injongo intlawulo (iqelana ingeniso), umzekelo: 01 - irhafu yengeniso; irhafu eziphathekayo - 06.

Amanani yokugqibela ezimbini kwinqanaba inzuzo ikhowudi ye-lwabiwo komamkeli (kazwelonke, zendawo, yengingqi kunye nezinye):

01 - irhafu yengeniso;

02 - iminikelo ukuba iintlawulo zentlalo;

03 - irhafu kwimpahla ezithengiswa eRashiya;

04 - Irhafu kwi eziveliswa ngaphandle eRashiya amazwe;

05 - irhafu yengeniso;

06 - Iintlawulo ipropati;

07 - iminikelo evela kubasebenzisi ongaphantsi;

08 - zempahla;

09 - kanye imali yerhafu ukuba irhoxisiwe (umz, ESN);

10 - Ingeniso evela kwimisebenzi kumazwe-import;

11 - kwingeniso kwempahla karhulumente ngokukuvumela ukuba uyisebenzise okwethutyana;

12 - iintlawulo xa usebenzisa i ongaphantsi;

13 - ingeniso evela kwiinkonzo ehlawulwa-arhente zikarhulumente;

14 - Gain ekuthengisweni kwezinto impahla karhulumente;

15 - izohlwayo kunye nezinye iintlawulo;

16 - njengembuyekezo yomonakalo.

Le software yingxenye

Cipher zamanani ezine, ebizwa ngokuba "inkqubo", chaza uhlobo intlawulo, ukufika kwindawo inzuzo lwabiwo-mali. Irhafu kunye nemirhumo karhulumente inani zihlelwa 1,000 izohlwayo - 2000, izohlwayo - 3000.

yingxenye zokuhlela

Iqela lokugqibela kwamanani amanani amathathu uhambelana ikhowudi sentlawulo, njengoko systematization zokusetyenziswa kwemali: 110 - ingeniso yerhafu; 160 - amagalelo karhulumente.

110 - ingeniso evela inzuzo irhafu;

151 - Ingeniso efunyenwe yi ngokutsha ezinye mali;

152 - Ingeniso evela kwamanye amazwe kunye nookopolotyeni bezizwe ngezizwe;

153 - mboleko neebhanki angaphandle kunye nengeniso evela kumashishini ngetyala amazwe;

160 - Iintlawulo kwi iminikelo inshorensi yoluntu;

170 - Gain ekuthengisweni kwezinto kwipropati;

171 - Ingeniso evela nokuvavanywa ngokutsha impahla karhulumente;

172 - nzuzo ukusuka ngokutsha lwepropati;

180 - enye ingeniso.

Ngoko ke, ukuqonda imithetho ukuyilwa iikhowudi, kulula ukuba bafunde "funda" indlela data engavakaliyo umtya amanani, umzekelo, ikhowudi CSC "Iindleko ingeniso thabatha" kwi isicelo UPDF 182 Januwari 5 Januwari 1000 01021 110 itolikwa ngolu hlobo lulandelayo:

182 - Ugqithiselo-mali karhulumente;

1 - tax ekungeneni lwalo;

05 - ikhankanya i-CSC USN ingeniso-nenkcitho;

01 - inani amanqaku zemali;

021 - ufakelo Code Financial;

01 - umamkeli wemali imele mali federal karhulumente kweli lizwe;

1000 - Intlawulo yokuqala;

110 - ilungu ingeniso erhafisekayo lizwe.

Ukuba bahlole BCF

Uluhlu Iikhowudi zokuhlela mali kulawulo ekhethekileyo CSC - yolu xwebhu ebalulekileyo bafunde indibaniselwano wokwamanani kuyimfuneko ukuba bobabo naziphi na ezinye iintlawulo. Utshintsho kuwo, nangona loo nto, kunjalo, kusengenzeka nokwamkela nezilungiso neentlelo omtsha weefayili. Okwenziweyo for 2015 handbook CSC evunywe yi-Ofisi yoMphathiswa wezeMali of the Russian Federation ngo-2013 (Order №65n ukususela ngoJulayi 1, 2013). Nations CSC ngo-2015 zamkelwe njengoko ulungisiwe nguMthetho Ndiwise umthetho we-26 Septemba 2014 (Isihlomelo 1).

imibutho Commercial kunye noosomashishini ngamnye iikhowudi yokuhlela mali ziyafuneka ukuze odolo intlawulo efanelekileyo ugcwaliswe kwi ukutshintshwa irhafu, izohlwayo, izohlwayo kunye naziphi na ezinye iintlawulo kurhulumente. Ukufumana isikhokelo esimalunga odolo intlawulo enikwa intsimi ekhethekileyo 104 ngenxa CSC. Yintoni na le khowudi lingakhankanywa kwaye kwiintlobo ezithile lwenzuzo zerhafu kunye neengxelo zemali.

Imbali ukuqaliswa kunye nokusebenzisa kweekhowudi bokuqonda

Ngokuba lixesha lokuqala neekhowudi yokuhlela mali zaqaliswa eRashiya ngowe-1999 yaye ukususela ngoko uye iinguqu ezininzi. Iikhowudi eziphambili asetyenziswa ngazo zonke amashishini amancinane kunye naphakathi na ekuqaleni kulawulo. Le codes yinxalenye inzuzo kweentlawulo iirhafu kunye nemirhumo ukuya mali non-mali, karhulumente imisebenzi kunye irhafu ekhaya. oosomashishini abaninzi bakholelwa ukuba le nkqubo ikhowudi mali yenzelwe ukuba kube lula nje kuphela, njengoko abayithintelayo umsebenzi mveliso zorhwebo.

Akuthandeki ukuba oku kuyinyaniso, nangona ukusetyenziswa CSC, kwaye ingakumbi utshintsho zabo rhoqo, ngokwenene ethile ngokuphazamiseka. Ngoko ke, nge ayilunganga ikhowudi yesazisi, intlawulo angaya imali ezahlukeneyo, yaye irhafu abaya kuthathelwa ingqalelo ezingekahlawulwa. Oku kwalandelwa izohlwayo kunye nezohlwayo lweeprogram ezingezoze-intlawulo. Ukongeza, intlawulo ukubuya kugxekwa wathumela (hayi lwabiwo-mali) akusoloko kusenzeka, ingakumbi ukuba uhlahlo lwabiwo ngamanqanaba ahlukeneyo. Umzekelo, ukuba kuhlawulwe iimali zerhafu federal ngempazamo sele ithunyelwe ibhajethi zemimandla okanye wengingqi, enokuzisa ukuba kuba nzima.

Ukubuyela ngempazamo imali kuya kufuneka ukuba ugcwalise isicelo esibhaliweyo ze ulingenise kwi-ofisi yakho yerhafu nesicelo ukuba abele iintlawulo kwezinye ikhowudi okanye xa intlawulo luye lwaxhaswa eziququzelelwe kwikhowudi echanekileyo, uyibuyisele kwi-akhawunti ye nkampani. Tax ngokwabo ukulungisa iimpazamo odolo intlawulo ngeke.