Ukuthengisa: ukubonakalisa indlela 6-NGOBUCHULE, ukugcwalisa ipatheni

Form 6-NGOBUCHULE wazisa abasemagunyeni irhafu Russian, ngokomyalelo 10.14.2015 eIyim 7/11/450. Ngokutsho lo umyalelo, zonke izinto irhafu (iinkampani, amashishini, amaziko, njalo-njalo), ihlawulwa abantu umvuzo wemali yaye zivelisa ezinye iintlawulo apho olugcinwe yi imbopheleleko yerhafu yengeniso ngo-2016 ukuya kunikezela isibhengezo Form 6-emhadini.

Ukubalwa 6-NGOBUCHULE - ngekota, iquka iinxalenye ezimbini kuphela, isakhiwo lwalo yatshintsha ukususela zokwamkelwa uMthetho.

Nangona kunjalo, kuba mzuzwana ingxelo yeyona nzima ezimali ukuba ugcwalise oku kuphakamisa imibuzo emininzi, yaye iimpendulo kwabasemagunyeni irhafu akusoloko kucacile.

ezimali rhoqo (ingakumbi wabaqalayo) siyathingaza yi umbuzo njani ukubonisa kwi ukuthengisa-6-emhadini.

Ngezantsi apha siza kuqwalasela ezinye iimeko ezithile ukuhlawulwa zekhefu pay, ibangela ubunzima ekuzaliseni imiqolo lengxelo.

Umxholo ka-6-NGOBUCHULE

Declaration 6-NGOBUCHULE imele amacandelo amabini ulwazi.

Xa isishwankathelo yokuqala ulwazi lubonisa:

• isixamali sengeniso (lonke inkampani), ethe kubasebenzi;
• yokubala irhafu yengeniso lonke inkampani;
• Ukufihlwa yerhafu yengeniso.

Zonke izixa zibhalwe kwixesha irhafu ukusukela ekuqaleni konyaka ukuba izinga werhafu ngamnye.

Icandelo lesibini libonisa ulwazi oluneenkcukacha lokuhambisa nganye, nto leyo kuyimfuneko ukugcina irhafu (NGOBUCHULE).

Izalathi ezingundoqo kulo:

• mhla wokufunyanwa ingeniso eyiyo (kubonisiwe kumgca 100)
• khomiwa imini irhafu yengeniso (eliboniswe kumgca 110)
• ngosuku, ungadlulanga owe-phantsi mthetho kufanele ukuba zidweliswe khomiwa yerhafu kugunyaziwe irhafu (umgca 120)
• isixa-mali sengeniso phambi kokuba irhafu yengeniso (umgca 130)
• irhafu khomiwa yengeniso (eboniswe kumgca 140).

6 NGOBUCHULE: ngokuqhelekileyo ibonisa iholide

Ukususela ukuhlawulwa kwemivuzo, ibhonasi kunye nezinye iintlawulo eziphantsi kwirhafu yengeniso, ukuthengisa osikiweyo ezahlukeneyo lokuhlawula irhafu (NGOBUCHULE) ukuya mali.

Ngoko ke, indlela ukubonisa kwi ukuthengisa-6-NGOBUCHULE? Phezu reflection of babethengisa kuyo kwicandelo wesibini Declaration kubalulekile ukukhumbula umthetho esisiseko: kufuneka kwenziwe intlawulo yerhafu yengeniso ehlawulwa iholide lungadlulanga usuku lokugqibela lwenyanga apho intlawulo neyekhefu.

Ngoko ke, ukuba holide sele ihlawulwe, umzekelo, ngoJuni 20, 2017, umhla umda le kwintlawulo yerhafu yengeniso kubo uza kunyaka 6.30.17 (usuku lokusebenza). Ngoko ke, enoba yintoni na inani eneneni ihlawulwe irhafu, 6-emhadini p. 120 lugxunyekwe umhla 30/06/17.

Ukuba umhla umda of transfer nebhajethi berhafu iwela "red" ikhalenda ngosuku (neeholide okanye veki), umhla wentlawulo yokugqibela iya kuba lusuku lomsebenzi olulandelayo lwenyanga elandelayo.

Umzekelo, umqeshwa ahlawulwa ikhefu we-28 Apreli. Usuku lokugqibela Apreli (Aprili 30) ngamhla uthile off (ngeCawe), ixesha (elizayo) - Meyi 3. Umgca 120 ebhalwe umhla 05.03.2017.

ngokusondeleyo kakhulu iliso ukugcwalisa ingxelo, ukuba umhla wokugqibela enyangeni leyo kuphela imveliso, kodwa ngomhla wokugqibela kwekota. Kulo mzekelo, anciphise umhla kwintlawulo yerhafu yengeniso iwela ngosuku lomsebenzi olulandelayo bekota ulandelayo (kule meko ngoDisemba 2016), ihlawulwe iholide Hlawula acaciswe kweli xesha lokunika ingxelo elandelayo.

neyekhefu ngoDisemba 2016: Umzekelo

Indlela ukubonakalisa carryover ukuthengisa 6-ambelwe kuboniswe kule mizekelo zidweliswe ngezantsi.

NgoDisemba 2016, OAO "Molo" eliqokelelweyo ikhefu umvuzo kubasebenzi hlobo lulandelayo:

• Sergeyev Ly - 15/12/16 - 28000 engange;
• Kozlov PI - 30/12/16 - 14000 engange.

Phezu intlawulo-mali kubanjwa izinga werhafu ka-13 ekhulwini abathengisa:

• 28,000 x 13% = 3640 engange;
• 14,000 x 13% = 1820 engange.

Iintlawulo holiday wenza:

• Sergeyev Ly - 15/12/16;
• Kozlov PI - 30.12.16.

Tax (3640 + 1820 = 5460 engange) ehlawulwa mali 30.12.16 ngonyaka.

31/12/16 iwela a veki, ngoko ngomhla wokugqibela transfer yerhafu yengeniso - 09/01/17, nto leyo esebenza imini 1 st ngo-2017.

Indlela ukubonisa leholide ngoDisemba 6, irhafu yengeniso? imali Holiday, kuhlawulwa ngo-Disemba, kufuneka ziboniswe kwi ingxelo yekota yesi-4 ka-2016 kunye kwisibhengezo yerhafu yengeniso 6-lobuqu kwikota yoku-1 ka-2017.

Ingxelo yekota yesi-4:

• ukuthengisa bavavanyiwe (28000 + 14000 = 42000 miri.) ibhalwe ngohlobo kwicandelo 6 zokuqala-emhadini kumgca 020,
• irhafu ubalwe (3640 + 1820 = 5460 engange.) kubonakaliswe kwicandelo lokuqala komgca 040,
• irhafu khomiwa (5460 rbl.) kubonakaliswe kumgca 070.
• kwicandelo wesibini msebenzi aziboniswa, njengoko osikelwe kwintlawulo yerhafu yengeniso-mali le holide iwela ngomhla woku-1 ngosuku 01/09/17.

Ingxelo for 1 st ngekota 2017:

• kwicandelo lokuqala engaveli kwimali imicimbi enjalo,
• kwicandelo yesibini kuboniswa ngolu hlobo lulandelayo:

100 15.12.16 130 28000

110 15.12.16 140 3640

120 09/01/17

100 30.12.16 130 14000

110 30.12.16 140 1820

120 9.1.17.

neyekhefu ngoJuni 2017: Umzekelo

Indlela ukubonisa ukuthengisa nyanga-6 yengeniso yerhafu kwikota yokugqibela, xa ngosuku lokugqibela lwenyanga - ukusebenza, cinga umzekelo ngoJuni 2017.

Umhla zokufumana ingeniso ngohlobo nokuthengisa - kusoloko umhla wentlawulo yomqeshwa.

Umhla yerhafu khomiwa kufuneka zingqamane umhla wentlawulo yengeniso, njengoko ingeniso (kulo mzekelo, ukuthengisa) ihlawulwa net yerhafu yengeniso.

Holiday ihlawulwe ngoJuni. ngosuku lokugqibela transfer yerhafu yengeniso-mali - Juni 30, kuba lusuku lomsebenzi. imali Holiday, kuhlawulwa ngoJuni, musa ukuya ngoJulayi (emva kwexesha lokunika ingxelo), kwaye iboniswa kuphela kwingxelo yonyaka nesiqingatha.

Cinga 6-NGOBUCHULE (umzekelo ukugcwalisa isiqingatha) kwi inxalenye leeholide.

NgoJuni 2017 OOO "Molo" Ndihlawule ilandelayo zeholide abantu:

• ivanov KY - 06/16/17 - 28000 engange;
• Petrov VV - 30/06/17 - 14000 engange.

Emva kokuhlawula imali ikhefu iye akwanqaba irhafu yengeniso ngesantya-13%:

• 28,000 x 13% = 3640 engange;
• 14,000 x 13% = 1820 engange.

Irhafu yengeniso-mali kwakubhalwe 30.06.2017.

Xa uhlobo 6-NGOBUCHULE, umzekelo yokuzaliswa egqalwa isiqingatha ezi imisebenzi kufuneka ziboniswe kwicandelo lokuqala nelesibini:

• kwicandelo 1 loMthetho holide zibandakanyiwe kwimigca 020, 040 no 070;
• kwicandelo 2 imigca 100-140 zizaliswe ngolu hlobo lulandelayo:

100 16.06.17 130 28000

110 16.06.17 140 3640

120 30/06/17

100 30.06.17 130 14000

110 30.06.17 140 1820

120 30/06/17.

Indlela ukubonakalisa recalculation zekhefu

Kukho amaxesha xa ikhefu sikhutshiwe ekuqaleni kwenyanga. Intlawulo yenziwa phambi leeholide iholide, oko kukuthi, ekupheleni kwenyanga eyandulela inyanga ekuqaleni holide.

Indlela ukubonisa neyekhefu 6-NGOBUCHULE? Isampulu siboniswa apha ngezantsi.

Masithi umsebenzi uye wakhupha iholide kwithuba ukususela 07.03.2017 kude 17.07.2017 ngonyaka. Accountant kunye eliqokelelweyo neyekhefu ngoJuni 30 kwintlawulo yerhafu yabo iye uthintelwe, idweliswe kwi-mali ngomhla wama-30 Juni.

Holiday (. 10,000 engange) ziye zavavanywa ngaphandle kokuthathela umvuzo akhawunti ngenyanga yokugqibela (kule meko akayi kuthathelwa kwimivuzo ngenxa June ekubaleni lwemivuzo Juni 2017 isixa leeholide pay ziya zibalwe ngokutsha Kuya kuba 12,000 engange accrual ezongezelelweyo zekhefu -.... 2000 irhafu engange ayindibandezanga accrual semali -. 260 engange Iintlawulo ziya kwenziwa kunye umvuzo - 07.06.17.

6-NGOBUCHULE iinyanga ezintandathu (iinyanga ezintandathu) amiliswe ngolu hlobo lulandelayo:

• Kwicandelo 1 zibalwe ngokutsha (oluchanekileyo) isixa kuthengiswa abhalwe kumqolo 020.
• ICandelo 2, ezele imigca 100-140:

100 30.06.17 130 10 000;

110 30.06.17 140 1 300;

120 30/06/17.

Ingxelo kwiinyanga zokuqala ezilithoba (kwikota yesithathu):

• ICandelo 1, isixa asibonakali Ukongezelela icala ngokungqinelana ukukhululwa.
• Kwicandelo 2 bazaliswe le migca ilandelayo:

100 06/07/17; 130 2000;

110 06/07/17; 140.260;

120 31/07/17.

Indlela ukuhlola irhafu

Emva kokufumana le nkampani ikhadi yerhafu ingxelo ukwenza izibalo kunye nexesha lwabiwo-mali yerhafu uthintelwe imigca 120 no 140 ngemigca NGOBUCHULE ngokulandela-6-emhadini. Emva koko, thelekisa umhla kunye isixa iintlawulo ngqo kwibhajethi ebhankini.

Ukuba uvavanyo lubonisa ukuba irhafu yengeniso ezicaciswe kwimigca 140 sele ingahlawulwa ngesixa amancinane, okanye kamva ngomhla ochaziweyo kwizihlalo 120, inkampani ikhadi yobalo-mali ibonisa engahlawulwanga.

Enterprise sile ocoliweyo: 20 ekhulwini mali kubanjwa okanye kulibaziseke irhafu.

isiphelo

Inkqubo lokusekwa ifom ingxelo 6-NGOBUCHULE kuphakamisa imibuzo emininzi phakathi accountants. Yinto encinane, kodwa liqulathe ulwazi oluninzi kujonge izinto. Accountant akusoloko zibonisa kakuhle imicimbi ethile. Ikhefu lokugula, iibhonasi, ikhefu ahlawule ... Njengokuba kubonisiwe kwi-6-NGOBUCHULE? Kuxoxwe ngasentla nje ezinye iinkalo yokuzaliswa.

Simele sikhumbule ukuba wenze impazamo nemihla xa kuzaliswa, kodwa irhafu ihlawulwe kwi ngexesha ngokupheleleyo, kuyimfuneko ukuba achaze ukuba isiliphu yakhe ebuhlanti ayinike Olubalo ezichaziweyo kwiofisi yerhafu. kuwe ngale ndlela uya kukuphepha ukwayo angazithandiyo kwi rhafu.

luck Good ekunikeni ingxelo!