Iilahleko ezivela kwiintengiso: iintambo zombane, ingxelo

Imibutho abandakanyeke bhaza kwi-inventri Baqokelela zeemveliso. Of iimveliso ezavalwayo ngamanye amaxesha kufuneka balahle. Bakwazi ukubhala okanye athengise ngezantsi iindleko. Amashishini nabo ukuthengisa izixhobo ngokwexabiso thenda, lingaphantsi ncwadi. Kwiimeko ezinjalo, ukubhala kulo nelahleko intengiso OS?

umthetho

Ilahleko esisiphumo kwintengiso kwezixhobo, uyabonakala berhafu njengenkcitho ye irhafu yengeniso (Art. 268 i-Code Tax). Idityanisiwe ezinye iindleko kunye izabelo ezilingeneyo yokuhla kwexabiso phezu eseleyo ubomi luncedo.

Le NB ukubonisa ulwazi malunga nokuthengiswa ulwazi esetyenziswa zokusebenza 91 "Enye ingeniso kunye nenkcitho", kwakunye sub-akhawunti "Disposal Izixhobo." Ngokutsho DT ubonisa ixabiso ziko kuyekiswa e CT - unciphiso. Emva kokuba kulahlwe ixabiso lentsalela iye icinywe ingqalelo 91.

Ukuthengiswa ukusebenza ilahleko: kweentambo

• sub DT01 "Ukulahlwa" sub KT01 "OS ukuba usebenzise" - icinyiwe ixabiso lokuqala le projekthi.
• sub "Ukulahlwa" DT02 KT01 - icinyiwe ukuphelwa lixabiso ethe.
• DT91 subaccount "Ezinye iindleko" KT01 sub "Ukulahlwa" - kuhlawuliswa ixabiso intsalela.
• DT62 (76) KT91 "Enye ingeniso" - wathengisa isixhobo ngexabiso ekuvunyelwene.
• DT91 "Ezinye iindleko" KT68 - icala VAT.
• DT50 (51) KT62 (76) - bafumana intlawulo.
• DT99 KT91 - yabonisa isiphumo zemali.

I BU Imali ilahleko evela kwintengiso yezixhobo kuthetha ngokupheleleyo ekumiseleni eziphumo zokuphela konyaka-mali lo mbutho. I OU Isixa ilahleko ngexesha lokunika ingxelo ngokuyinxenye yabonisa, kwaye BU - ngokupheleleyo, oko kukuthi, kukho umahluko kwirhafu. Ngoko ke, ukongeza kwiingxelo ekhankanywe kufuneka zenze nokufakelwa kwezo:

- ngexesha ukuqonda: DT09 KT68 - kubonakala asset irhafu;

- Nyanga: DT68 KT09 - ihlawulwe ngokuyinxenye asset irhafu.

1C

Ukuzaliseka izixhobo kubonakaliswe kwiprogram ye-akhawunti 91. Ezi ezithunyelwe ukuba uxwebhu eyenziwe "Ukuthumela OS." japan Financial esikalini luthelekiso mali ka RT 90.01.1 kunye 90.02.1 ukuba into nganye.

Uxwebhu "Operation (NB and OU) 'tab OU kufuneka sibonise ilahleko ukusuka kwiintengiso. Iingcingo zombane: KT91.09 DT97.03. umahluko bethutyana ziboniswa KT91.02.P DT97.03 irekhodi.

Inyathelo elilandelayo - isikhokelo ezizalisa "iindleko deferred":

• Jonga LSO - intengiso yento lophelelo lweloxabiso.
• Ukunakanwa iindleko - ngenyanga.
• Isixa ilahleko.
• Qala ubhale-off - 01 wenyanga elandela yangoku.
• Ukuphela ubhale-off - 30 (31) kwinyanga apho into aya ngokupheleleyo zacinywa.
• Amanqaku: 91,02.
• Subkonto BU (NU) - inqaku "Isiphumo zemali emva kokuba ukuqaliswa kwenkqubo yokusebenza."

Oku kulandelayo kukuba ukubamba amaxwebhu yolawulo kwinyanga edlulileyo: kwinkcazelo japan zemali, izibalo for NPP.

Ukuphunyezwa kwe-Central Bank

Inkqubo yokuqingqa isiseko yerhafu kulawulwa yi Art. 214 of the Code Tax. Wachaza amalungiselelo ayo kusebenza ekuphunyezweni imisebenzi, exchange, ukuguquka kunye okuhlawulela Central Bank.

Cinga ukuba ukubala njani yenzuzo, ilahleko yentengiso. ifomula:

japan Financial = ingeniso evela kwintengiso - iindleko.

Ingeniso ufunyenwe ngokwahlukeneyo kwisiqinisekiso nto ngazo emarikeni, nabo aziveli kuhlu, kodwa ukuhlangabezana neemfuno ebekwe yi-Central Bank. Ngokutsho Code Tax, umhla wokufumana wayo wavuma:

• In imali - ngemini ukugqithiselwa kwemali kwi- akhawunti labarhwebi trustee, okanye umnini-Central Bank.
• In-uhlobo - imini transfer yengeniso. Ngokuqhelekileyo kwimisebenzi efana kuphela zaba ezinye iziqinisekiso.

Xa ukubala iziphumo zemali sithabathela ingqalelo ezinjalo iindleko:

• mali idluliselwa yi Umnikeli, kuhlawulwa phantsi kwesivumelwano;
• yentlawulo ngeenkonzo-nxaxheba zobungcali izibambiso market;
• premium, isaphulelo wahlawula PIF ekuthengeni okanye ukukhululwa isabelo;
• imali exchange;
• iirhafu owabhatalayo;
• umbhalisi Payment;
• % Imali ehlawulwa umnini-mboleko evela kwi Central Bank ukuba yenze transactions;
• nezinye iindleko ezinxulumene kunye nokuthengwa izatifikethi.

Ukuba werhafu iye bananisa Central Bank, kuhlanganiselo ezibonwa kuphela imali ehlawulwe lesiqinisekiso yokuqala. Zonke iindleko kufuneka zabhala iqinisekisiwe.

Njengoko kubonisiwe yenzuzo, ilahleko yentengiso? Ezi ukuthumela zezi zilandelayo:

• DT76 KT91-1 - bafumana iziphumo ezidibanisayo mali evela kwintengiso lezabelo zomnye umbutho;
• DT91-2 KT58-1 (76) - icinyiwe ixabiso izibambiso kunye neendleko ezinxulumene nokufunyanwa zabo.

izibonelo

Ngo-2014, le nkampani athengisa Central Bank phantsi kwezivumelwano yokuthengisa:

• 01,04 - wathengisa iiyunithi million 10 .. izabelo for 1.5 million engange.;
• 25,04 - wathengisa izabelo-50 ukuba akukho wasebenza okhoyo emalikeni ukuba amawaka 50 engange ..

Iindleko zizonke okugcinwe iqela lokuqala ye-Central Bank yaba ku 1.3 yezigidi engange, kwaye eyesibini -. 55 amawaka engange .. Isiphumo zemali sibalwa ngokwahlukeneyo.

1. 1.5 - 1.3 = 0.2 wena ..

2. 50 - 55 = - 0.5 wena ..

Oko kukuthi, umbutho wafumana ilahleko evela kwintengiso izabelo ukuba akukho mnene emarikeni.

iimpawu

Isiseko yokubala irhafu na ingeniso evela kwintengiso Central Bank. Ngaphezu koko, ukuba ngethuba intengiselwano babezinikele yi izatifikethi non-ayixoxisi, ngoko ingeniso evela kubo kuncitshiswa ilahleko waqonda kwezinye imicimbi kunye CB efanayo.

Ngowe-2015 2 ukuthenga nokuthengisa kweziqinisekiso baye benza ukuba akukho mnene emarikeni. Omnye ufumene inzuzo amawaka 300 engange, yaye okwesibini - .. lweLahleko mali ka-25 amawaka engange .. Kulo meko, isiseko yokubala irhafu kuya kuba sisiphumo mali iyonke: 300 - 25 = 275 lamawaka engange ..

lokuhamba eyilwayo

Isiphumo yemali imicimbi efana ne-Central Bank umiselwa ndlela echazwe ngasentla: ukusuka ngongeniselo evela kwintengiso itsaliwe isixa zonke iindleko. Ngokutsho Code Tax, ilahleko evela kwintengiso amanqaku promissory kunye nezinye Central Bank efunyenwe kwixesha elidlulileyo, ungawuhlisa isiseko zerhafu imisebenzi nabo iziqinisekiso kwixesha langoku. Oku kuthetha ukuba ingeniso evela umsebenzi engundoqo ngeke kuncitshiswa ukuba yoko zibi evela kwintengiselwano kunye Central Bank.

Lo Mthetho osaYilwayo zinganikezelwa intlawulo kwangaphambili. Kuba accounting ngenxa yemali imicimbi efana imicimbi kunye Central Bank, kuyimfuneko ukuba amanqaku promissory zaye zathengwa njengoko Central Bank. Oko kukuthi, kufuneka ube uxwebhu engqina intengiso isatifikethi imali.

Ukuba ityala sele ilungiselelwe njengendlela sentlawulo, umphumo zemali bokudlala imisebenzi yayo apho. Imibutho abakwazi ukubala ngokwahlukileyo isiseko irhafu yeentengiselwano ezinjalo, yaye ibhekisela isixa ilahleko isaphulelo.

imbuyekezo

Irhafu Code ubonelela abantu ithuba lokuba ukudlulisela isiphumo zemali ngamathuba yerhafu zilandelayo kwi-Central Bank, leyo ngazo emarikeni. Neelahleko nokuphungulwa HAS ukubalwa yerhafu yengeniso. Iimali zaye engafakwanga nyaka umiyo mazenziwe phambili kunyaka olandelayo ngokupheleleyo okanye ngokuyinxenye. efanayo Amaxesha Inani ezisithoba kunganciphisa iindleko.

Kube nokuthengiswa iziveliso zendalo kunye nokulahlekelwa

Iintsalela warehouses eye yaba lixesha, kufuneka ibhalwe okanye ukuthengisa. Kwimeko yesibini, ixabiso lokuthengwa kusenokwenzeka ukuba baya kuba ngaphantsi kwe ukuthenga. Ilahleko ngenxa iqukwe yengeniso yerhafu yengeniso ukusuka kwiintengiso - njengenxalenye yengeniso yentengiso kunye neendleko zithathelwa ingqalelo iindleko zokuvelisa (kwiSiqendu 268 i-Code Tax.). Ukuba ixabiso wentengiselwano ziza kuba ngaphezu kwe-20% ukuba ziphambuke kwenye okanye kwelinye icala ixabiso lemarike kwempahla ezifanayo, irhafu ukuze ihlolwe ezongeziweyo NPP kunye nezohlwayo.

imisebenzi operating

ezilungiselelwa 90 "Sales" ukubonisa isiphumo zemali-phantsi oqhelekileyo. Kuye Luhlala subaccount, ebonisa:

• 90,01 - Ingeniso evela kwintengiso.
• 90,02 - Iindleko.
• Iindleko Distribution - 90,07.
• 90,09 - "Inzuzo / ilahleko on yokuthengisa."

umzekelo

Ngokuba ngenyanga kwedesika cash lweshishini efunyenwe amawaka 900. Thambisani. njengengeniso. Indleko yempahla bathengisa mali ukuya 790 lamawaka. Thambisani. Iindleko Distribution - 68 amawaka engange .. Thina ukubala ingeniso, ukulahleka kwiintengiso. zikagesi:

• DT50 KT90.01 - 900 000 - ingeniso eyenziwe.
• DT90.02 KT41 - 790 000 - ithathele ingqalelo iindleko yempahla.
• DT90.07 KT44 - 68 000 - iindleko acinyiweyo.

ngenxa Financial:

• DT90.01 CT 90,09 - 900000
• DT90.09 KT90.02 - 790 000
• DT90.09 KT90.07 - 68.000

Iziphumo zokugqibela akhawunti 90,09: 900 - (790 + 68) = 42,000.

Ekupheleni kwexesha lokunika ingxelo inkampani bafumana iingeniso.

Ukuba nengeniso ye DT ingaphezulu CT, iindleko iza kuba uposa evaliweyo:

DT99 CT 90,09 - zibonwa ilahleko.

isibonelelo yorhwebo

Ngamanye amaxesha amaxabiso imveliso zitshintshiwe phakathi kwexesha kwee. Cinga nje ngomzekelo ka yokwanda izibonelelo zorhwebo ngohlobo ipesenti efanayo zonke iimveliso.

ifomula:

• inzuzo = Ingeniso * iintlawulo Gross / 100.
• Nabavka = Trading mali (%) / (100 + Ukurhweba mali (%)).

Ltd. In intsalela iimpahla kwi-akhawunti 41 ukuya 01,07 yi 12.5 amawaka. Thambisani. e 01.07 (ungadlulanga owe-42) Ukurhweba imajini yaba 3.1 amawaka. engange. NgoJulayi, imveliso yathengwa ukuba udibaniso amawaka 37. Thambisani. VAT. Yonke imveliso iye mark trade bavavanyiwe - 35%. Le nkampani wafumana imali kwi asengxoweni amawaka 51. Thambisani. (Kubandakanywa VAT - 7,78 amawaka engange ..). Iindleko Distribution - amawaka 5 engange ..

Ubukhulu izibonelelo zorhwebo yaba:

- iimveliso ezintsha: 37 000 x 35% = 12.950 engange.

- kwimveliso wathengisa: 35% / (100 + 35%) = 25.93%.

Ingeniso Gross: 51 x 0,2593 / 100 = 13 222 engange.

BU iyavezwa iingeniso, ilahleko yentengiso. zikagesi:

• DT50 CT 90-1 - 51 000 - ibonakalisa ingeniso.
• DT90-3 KT68 - 7780 - VAT.
• DT90-2 KT42 - 13 222 - zitsalwa kunye imida mali.
• DT90-2 KT41 - 51 000 - kuxhuzulwa iindleko ukuphunyezwa.
• DT90-2 KT44 - 5000 - kubalelwa iindleko zokuthengisa.
• DT90-9 KT99 - ingeniso kwimali-51 000 - 7780 - (-13 222) - 51 000 - 5000 = 442 engange.

Kukho iimeko apho lesibonelelo yabelwe ngokwahlukeneyo ukuze iqela ngalinye kwemveliso. Emva koko ke ifomula ukuze kubalwe kumvuzo iya kuba:

Vd = (Ingeniso (1) x izibonelelo Ingeniso + ... + (n) x izibonelelo) / 100

Ibhalansi kwempahla ekuqaleni kwenyanga - 16.8 amawaka engange .. iimveliso ezifunyenweyo exabisa - 33.2 amawaka engange .. Trading imajini yi-39% ukuze intsalela kweempahla kunye-26% - on kufika entsha. Ingeniso evela kwintengiso - 50 000 engange. (Kubandakanywa VAT -. .. 7627 engange). iindleko Ukuthengisa - 3,000 engange.

Thina ubale zorhwebo izibonelelo:

- ngokuba iqela lokuqala iimveliso: 39 / (100 + 39) = 28,06%;
- ngokuba iqela lesibini iimveliso: 26 / (100 + 26) = 20,64%.

ingeniso epheleleyo yenyanga iya kuba:

16.8 x 33.2 x 0,2806 + 0,2064) / 100 = 11 564 engange.

Thina imephu idata ECU:

• DT50 KT90-1 - 50000 - ibonakalisa ingeniso.
• DT90-3 KT68 - 7627 - accounted for VAT.
• DT90-2 KT42 - 11564 - zitsalwa urhwebo imajini.
• DT90-2 KT41 - 50000- kuxhuzulwa iindleko ukuphunyezwa.
• DT90-2 KT44 - 3000 - ingqalelo iindleko.
• DT90-9 KT99 - inzuzo evela kwintengiso 50 000 - 7627- (-11 564) - 50 000 - 3000 = 937 engange.

Ukubala NPP kufuneka ukwazi ixabiso lokuthenga yempahla. Oku kubalwa ukusuka ixabiso eludinini yorhwebo. Kodwa iziphumo izibalo kwi irhafu kunye accounting zinokwahluka. Umzekelo, inzala kwimali-mboleko kwi ECU zibandakanywa iindleko zokuvelisa, yaye OU - enxulumene iindleko non-zokusebenza.