Trade Commission. urhwebo ikhomishini obusa nonfoods

umthetho Russian unika inani elikhulu kweentlobo yobudlelwane zorhwebo. Phakathi kwabo - intengiso ikomishini kwempahla non-ukutya.

Olu hlobo lomsebenzi kulawulwa kwimithombo eyahlukeneyo yomthetho. Yintoni ingakumbi yeshishini ikhomishini eRashiya? Njani fixed iintengiselwano zayo zemali ehlobene iirekhodi zemali?

imithetho zomthetho amandla

Cinga imithetho ikhomishini yorhwebo imveliso non-ukutya ngokwemigaqo yomthetho zolawulo. Umthetho ephambili zomthetho eseka kubo - Isigqibo uRhulumente № 569 ukusuka 06.06.1998, i Lo mthombo kananjalo ngamazinga kunye noMthetho "Xa nokuKhusela amaLungelo Abathengi '.

Ngoko ke, lo msebenzi ikhomishini - umsebenzi lilawulwa kumphakamo izinto ngokwasemthethweni kwinqanaba federal. Makhe sifunde isakhiwo lesixhobo isiseko esicacisa imigaqo uhlobo nelo imisebenzi yorhwebo, - Resolution № 569.

amalungiselelo jikelele

nezimaphambili ezingundoqo ezivunyiweyo isenzo zomthetho phantsi ingqalelo - "umkomishinala", "consignor" yaye "umthengi". Umthetho olawula ubudlelwane ezibandakanya ezi ndaba ezintathu. Umongo la magama ngokweenkcukacha.

I-arhente kuthunywa, ngokungqinelana kunye norhulumente umthetho inombolo 569 - ngumbutho okanye oosomashishini ngabanye abo abenza ezi okanye ezinye izinto malunga nomthwalo ezithengisa kwi ngendlela ngemiyinge emincinci. Committent - lo mntu uhlawula impahla phantsi ikhomishini walandela ngeenjongo zokuzithengisa, kunye inxaxheba ikhomishini kunye nentlawulo imbuyekezo kuye. Umthengi - ummi ofuna ukuthenga okanye ngokwenene ukuthenga iimveliso iimfuno zabo, ezo nto enento yokwenza zoshishino.

urhwebo Ikomishoni kunokwenzeka ukuba eyayizinyaswe ngabemi Russian abolunye uhlanga okanye abantu ngaphandle ngabemi ngokumalunga naliphi na ilizwe. Ngokubhekiselele kwiintlobo inqununu ubunini imveliso, owamkelwa phantsi yiKhomishoni - logama nje akathanga uyithengise kumthengi. A inkqubo eyahlukileyo ukuphunyezwa ilungelo lobunini lunganikezelwa yimithetho ezahlukeneyo umthetho wobukhaya.

I-arhente ikhomishini iya kuba noxanduva inqununu ukuze kulondolozwe yabathengi iimpawu imveliso. Kwakhona unyanzelekile ukuba wazise le iinqununu kunye nabaxhasi malunga igama lenkampani lakho, idilesi yayo, indlela yokusebenza ngokubeka imiqondiso. Ngokufanayo, abantu ubume IP kufuneka anike amaqela anomdla kunye data ezibonisa ubunyani ubhaliso karhulumente yenkampani.

impahla Ukwamkela

ngoko cinga, indlela ulwamkelo kwempahla ngaphakathi ikhomishini yonxibelelwano. Yintoni ukukhangela kuba kwindawo yokuqala? Ngokuhambelana kunye izivumelwano phakathi ikhomishini kunye nenqununu, ulwamkelo iimpahla kufuneka wenziwe ngokuvelisa uxwebhu eyahlukileyo. Kaninzi iba isivumelwano urhwebo ikhomishini. Kananjalo kufuneka zincediswe ezihamba kunye nezinye iintlobo zoovimba. Uxwebhu ngawo, safaka umhla yokuxhoba yayo, inani, inkcazelo malunga amaqela ku yingisela, ukulandelelana lo myalelo, igama lemveliso, iimpawu zayo abathengi kunye nexabiso. Kwakhona lwesakhiwo amandla zinokuqukwa izinto ezongezelelweyo kufuneka ukuba ngokuchasana namalungelo asemthethweni inqununu. Kwimeko the transfer yenziwa iimveliso ezininzi, ngoko kwasekwa uluhlu lwabo, ekufuneka ziboniswe kwi contract.

nezithuthi ezikhulu zezorhwebo

Commission nokuthengiswa kwezithuthi ikhutshwa phandle imithetho ezizodwa. Umzekelo, iimoto, izithuthuthu kunye nezinye iintlobo zezithuthi, ezo kuxhomekeke kubhaliso mandatory karhulumente ukuze unikholekise ikhomishini kuphela xa ukulahlwa umthengisi uya kuba amaxwebhu engqina ubunini kubo, ngokunjalo nemithombo apho ukwazi ukujonga ukuba ngaba ukususwa kwezithuthi ukusuka accounting. umthetho Russian kwakhona ufuna ukubhalisela iimpawu zexeshana ezifana neemoto "yokuhamba". Ukuba isithuthi eso asemzini, kwaye umnini wayo okwethutyana Russian Federation, ishishini ikhomishini kule meko kungenzeka kuphela xa ubukho amaxwebhu eziyimfuneko ziza kukhutshwa yi-ofisi amasiko.

Ziziphi izinto abamkelekanga yi lo myalelo?

Kukho iimveliso ingenakuthatyathwa yi kuthunywa. Ngokubanzi, kuba bonke abo iimveliso urhoxile ejikeleza kwi Russian Federation, kwakunye abo ukuthengiswa na imiqathango okanye ivalwe ngokupheleleyo ngabasemagunyeni Russian. Ayikwazi ukodlula impahla lekhomishini, ukuba akanako ibuyiselwe okanye baguqula. Awukwazi kuthengisa amayeza, imveliso yococeko, iziqholo kunye izithambiso, yangaphantsi, iikawusi, imichiza zasekhaya. Ngoko ke, iimveliso ikhomishini nonfood ngokwaneleyo nzima ngenxa ubukho ngokomthetho.

processing of impahla athengiswayo

Makhe sihlolisise ezinye bokuqonda enxulumene kuyilo lwemveliso echanekileyo ayithengiswa. Kuqala kwinto zonke, kuye sakuncanyathiselwa yokurekhoda. Ukuba nto ubungakanani encinane, kodwa i tag ixabiso, apho inani eliqingqiweyo uxwebhu ephathelele iinkqubo ukufumana impahla kwi ikhomishini.

Njengokuba sibonile ngentla apha, kwezinye iimeko, ukuze kwakheke uluhlu lwezinto bathengisa. Ukuba kunjalo, ngoko ileyibhile ukuba uhlobo kweempahla kuya kuquka iinkcukacha ezichaza iimpawu zemveliso. Umzekelo, isibakala nokuba ngaba omtsha okanye, phezu koko, iye isetyenziswe. ikhomishini imithetho zorhwebo nonfoods ifuna nabathengisi ukunxibelelana inkcazelo enokuthenjwa ngeenkonzo kubathengi.

Amalungelo kunye neemfanelo zamaqela ku yingisela

Makhe sifunde kule nkalo, njengokuba namalungelo kunye noxanduva kumaqela achaphazelekayo, ngomhla umbuzo - inqununu kunye nearhente ikhomishini. Into zithathele ingqalelo eyodwa? Ngokuhambelana noRhulumente neSigqibo № 569, inqununu iya kuba nelungelo ngalo naliphi na ixesha ukwala ukwenza isivumelwano kunye uthumo. Oko kukuthi, ukuze qeda umsebenzi enikwa iqabane. Kodwa ngexesha elifanayo umkhomishinala unelungelo lokufuna imbuyekezo umonakalo ekungenwe ngenxa imvumelwano ipheliswe. Inqununu ikhomishini kufuneka kwithuba elimiselweyo imvumelwano, ukuze aqale ukulahla impahla yakhe, apho okwethutyana isigxina ikhomishini. Ukuba ayiwenzi, ngoko umkhomishinala anganika impahla yokugcina - uze uhlawule le nkonzo iza kuba inqununu, okanye ukuthengisa, kodwa ngexabiso, ekufuneka libe kuluncedo iqabane.

Ukumisela ixabiso iimpahla kunye ngemali yeefizi ikhomishini

Isitshixo, mhlawumbi, kukho ezincinane lohlobo ahambelanayo yobudlelwane yorhwebo - ukuzimisela yexabiso leempahla, eza phantsi iKomishoni, kwakunye isixa kwemivuzo, ekufuneka uhlawule namahlakani alo oyintloko. zorhwebo Rules lekhomishini ayibandakanyi naziphi na iingcebiso malunga nokumiselwa amaxabiso eemveliso zithengiswe. Partners kuyo nayiphi na imeko kuya kufuneka athetha-thethane ngabanye. Ngokubhekiselele yomvuzo, oko kufuneka kuyo nayiphi na imeko kuhlawulwa thumo. Kodwa kusenokwenzeka ukuba ixabiso apho imbuyekezo efanelekileyo ayikalungiswa kwisivumelwano. Kulo mzekelo, imali yembuyekezo kumiselwa isekelwe phezu jikelele kwi zalathisi ingxenye ethile.

Njani na nokuthengiswa

Ngaphezu sakukhangelayo koko iimfuno ezisisiseko imveliso ezithengiswayo - kuba phambi tags ixabiso kunye nezinye izinto yazise abathengi malunga neempawu iimveliso ethengwe ngawo. ngoku siqwalasele indlela kwenziwa intengiso impahla, ezamkelwa kuthunywa, iinkcukacha ezingakumbi. Yintoni luncedo ukunikela ingqalelo?

Imigaqo ngokungqinelana ne nethe ikhomishini yorhwebo, amisele abadlali efanelekileyo ingqalelo imisebenzi yorhwebo silubaleke imveliso kwi sentengiso ngosuku olulandelayo emva kokuba sifunyenwe. Ukuba oku akwenzeki, ngoko ke inqununu iya kuba nelungelo lokuxhomekeka isohlwayo evela neqabane. Ngoko ke ezisezingeni - 3% yemali sihlawulwe kwembuyekezo thumo. Kulo mzekelo, amahlakani sisenokuvuma amaxabiso aphezulu isohlwayo.

I-arhente ikhomishini iya kunyanzeleka ukuba athengise impahla kwi yamabinzana kakhulu ukuba iqabane lakhe. imiqathango efanelekileyo ingaba kuchazwa kwi consignor kwaye ezisisigxina contract, kwaye ukuba ngeke - kufuneka zikhokelwe elamkeleke icandelo ethile weshishini amasiko. Kulo mzekelo, umkhomishinala zitenxe emiselwe, ukuba oko kusemdleni iqabane, kwaye ukuba utshintsho ekuvunyelwene ngenxa yezizathu Injongo oko akwenzeki. Noko ke, kamsinya nje umthengisi uya kukhululwa consignor ukuncokola, ukuba baxelele na utshintsho oluyimfuneko kulo mgaqo-nkqubo yokuthengisa.

Ukuba kulahlwe arhente ikhomishini ongena imveliso entsha, kwaye ityhileke iintsilelo angakhange sibonile indlela yokwenza yokuthengisa kwakhe, imveliso ehambelana kufuneka zibuyiselwe iqabane. Amaqela bavumelane umyalelo ezahlukeneyo kunye nentsebenziswano kwimiba enjalo. Ukuba imveliso ibuyiswa kwinqununu, akukho imbuyekezo ilifa lakhe, akanyanzelekanga ukuhlawula lo myalelo.

Warranty kunye zokubuyisa

Iimpahla kunye nexesha sesiqinisekiso, kufuneka amaxwebhu ezingqina oko. Oku kunokuba uhlobo olufanelekileyo khadi, okanye iphepha data, umzekelo, incwadi inkonzo evela umvelisi. Ukuba umthengi uthenge imveliso ephantsi-umgangatho, kwaye zange walumkisa malunga iintsilelo bakhe khomishini, nokuba zifuna ukutshintshwa imveliso ngenxa enye, iimveliso ezinye iibrand (kunye wokuguqula), ukunciphisa iindleko ukulungiswa ngokukhawuleza iindleko okanye ukulungisa iziphene kwimveliso.

Noko ke, lo mthetho umiselwa ukuba umthengi unalo ilungelo lokufuna ukuba ukubuya imveliso kuhlawulwa imali. Ngelo xesha, Kakade ke, kufuneka abuyele impahla nomthengisi. Siya Kusenokwenzeka ukuba kuqatshelwe ukuba ummi othenga ikhomishini impahla enoluhlu olubanzi ngokufanelekileyo amalungelo.

Nokuba bathengisa iinkonzo kwi ikhomishini?

Ngaba kunokwenzeka ukuba ndimmisele kwiinkonzo zorhwebo? Ngokungqinelana ne-Code Civil, phantsi yindlela efanelekileyo yomthetho inokuba yiyo nayiphi intengiselwano ngokusemthethweni. isivumelwano Ikomishoni kunokwenzeka zombini yeempahla kunye neenkonzo.

Noko ke, ngokusayina izivumelwano ezinjalo, amaqela ku yingisela kufuneka kungayekwa kukhokelwa walimiqathango iKhowudi Civil, ingakumbi kwinqaku layo we 51 ingelilo inani Ndiwise 569, elawula enye kuphela umba ubudlelwane ikhomishini - ezizezi, ukujika kwezinto non-ukutya ngendlela efanelekileyo .

inkxaso Accounting

Khawuqwalasele enye inkalo obesazeka, nto leyo luphawulwa ishishini ikhomishini - accounting. Yintoni sinomdla kwindawo yokuqala na? izibalo zemali - into leyo phantse lonke iquka ishishini ikhomishini. Iintambo zombane, ke ngoko, kufuneka abe echanekileyo. Siye sifunde Okukodwa zabo.

Ukwamkelwa kweempahla efanayo uhlobo esisigxina izivumelwano ezilandelayo kweentambo:

• Debhithi 004, oko kukuthi "Iimpahla yamkelwa ngokupheleleyo kwicandelo ikhomishini."

Ukuba ufuna ku gqiba nge accounting sibhalele-off imveliso waqonda, babuyele okanye markdown, kuyimfuneko ukulungisa iintambo ilandelayo:

• Credit 004.

Xa kufikwa ushicilelo kwiirejista zemali ze-cash flow yokuba kwemali eziinkozo ngenxa ngokuthengiswa kweempahla okanye neenkonzo ezifunyenweyo ngenxa yokugcina kwabo, kuyimfuneko ukuba enze ukuthumela zilandelayo:

• Debit 50, oko kukuthi, "Cash."
• 90 mboleko, oko kukuthi "ngeles", ngoko ke sub-akhawunti 1 "Revenue" (ziboniswe ixabiso lokungena nokuphuma kwemali ukulungiselela iimveliso ezithengiswa).
• 91 mboleko, oko kukuthi, "ingeniso Ezinye kunye neendleko" (iintlawulo kuboniswa ukugcina iimpahla).

Kwakhona eziMali kufuneka ibize VAT yokuthengwa zeemveliso. Oku kufuneka kwenziwe imicimbi zilandelayo:

• Debit 90, oko kukuthi, "ngeles", ngoko ke sub-account 3, oko kukuthi "VAT".
• 68 mboleko, oko kukuthi, "Irhafu kunye Imisebenzi Kubala".

Ukuba kubhala-off yeendleko, oko ezisisigxina amangeno alandelayo:

• Debit 90, oko kukuthi, "ngeles", ngoko ke sub-account 2, oko kukuthi, "Ixabiso yentengiso".
• 44 mboleko, oko kukuthi "Iindleko ukuthengisa".

imali lokufaka committent yemveliso wathengisa kufuneka kuboniswe ukuthumela zilandelayo:

• Debit 90, oko kukuthi, "ngeles", ngoko ke sub-account 2, oko kukuthi, "Ixabiso yentengiso".
• 76 mboleko, oko kukuthi, "zokuhlala kunye abanamatyala kunye amatyala."

Thelekisa ingeniso debit kunye ngetyala correlative zalathisi ze sub-akhawunti kwi-akhawunti 90, ukuba ukujonga iziphumo zemali ngokuthengiswa kweempahla --mali phambi kokuba umsebenzi zingasetwa. Indlela yokusombulula ngayo? Ngoncedo imicimbi zilandelayo:

• Debit 90, oko kukuthi, "ngeles", ngoko ke sub-akhawunti ka-9, oko kukuthi, "Inzuzo nelahleko yokuthengisa."
• 99 mboleko, oko kukuthi, "Iingeniso neelahleko".

Kwezinye iimeko, inqununu ikhomishini kufuneka afumane isohlwayo. Oku ilungiswe iingcingo:

• Debit 91, oko kukuthi, "Enye ingeniso kunye nenkcitho".
• 50 mboleko, oko kukuthi "Cashier".

Leyo ke Okukodwa olwahlula ishishini ikhomishini. Accounting kuba lwenziwa ngokweenqobo zovavanyo ezikumgangatho ofanayo. ubuhlobo ezentengiso abe sikhokelo ozinzileyo zolawulo. Ukuba zimali kuyimfuneko ukulungisa imicimbi ethile mali, nto leyo equka urhwebo ikhomishini, iintambo zombane, ukulungiselela le njongo, kuya kuba lula yaye enengqondo.