Ukwehla kwerhafu yepropathi: ngokuthumela izimali

Formation le mali ka kumanqanaba ahlukeneyo kungenxa kurhulumente ezibiza zengeniso uMbutho kunye nokwabiwa yayo. Iintlawulo Tax koshishino ethile kuxhomekeke kwizinto ezininzi: .. iinkalo zomsebenzi, indlela ekhethiweyo, ubukho kwisiseko ukubala, njl.njl Umzekelo, ukubalwa kwerhafu yepropathi, iintambo zombane, sibhalwe kwi ingxelo ngokunxulumene nale nkqubo, kufuneka esweni ngenyameko. Kwimeko iimpazamo izibalo okanye izohlwayo imbalelwano amagunya karhulumente ukuze obubonakalayo ukuze ishishini.

irhafu

Zonke iintlawulo ezinyanzelekileyo wasiwa ngabantu kunye amaqumrhu asemthethweni kaNondyebo kaRhulumente, kulawulwa ngokucacileyo nemimiselo echaphazelekayo. Irhafu Code ubeka izinto olusisinyanzelo iminikelo uhlobo ngalunye: isiseko rate, eso sifundo. Iimpawu zoqoqosho yombuso kwakheka kwi ngokususela ingeniso iyonke evela kumaqumrhu zoshishino abasebenza nommandla wayo. Ngongeniselo aphezulu kule mali kuza ekurhafisweni irhafu emine engundoqo:

- Income (amaqumrhu asemthethweni);

- ingeniso (abahlali);

- VAT (abathengi);

- impahla (abemi Russian kunye nemibutho esebenza kummandla wayo).

Nasigunyaziso intlawulo esihambelanayo ukuba amaqumrhu asemthethweni avela ngexesha lobhaliso zabo iqumrhu loshishino. Value added tax idityanisiwe kwixabiso iimpahla okanye iinkonzo eziza kuphunyezwa kummandla Russian Federation. Iintlawulo kwi imali kuluhlu wafumana bonke abemi kunye nemibutho abafumana kuyo. irhafu yepropati Corporate (ukubala kunye nentlawulo) iwela zonke iinkampani nabantu, ukuba babe ezi zibonelelo kule propati. Kuba imibutho abathatha inxaxheba kwimisebenzi yezoqoqosho, isiseko intlawulo nemirhumo yogunyaziso ukuba accounting data.

Ukwehla kwerhafu yepropathi

Ezithunyelwe zibonisa ukubalwa kunye nokudluliselwa yentlawulo imbopheleleko, wenziwe yonke imibutho ukuba izibonelelo-asethi ezisisigxina kunye nemveliso non-mveliso. Imfuneko esingundoqo ngemvelaphi isibopho ubhaliso kunye nokuphunyezwa umsebenzi zemali kunye nezoqoqosho kwishishini kummandla we-Russian Federation. Kwangaxesha nye, kufuneka kube phezu intsalela yezinto-asethi ezisisigxina. Ikhowudi Tax ichaza inani leenkampani abaxolelweyo izibophelelo impahla, ezi ziquka:

- Imibutho yenkolo;

- Imibutho Abantu abakhubazekileyo bakaThixo;

- ukusungulwa kwenkqubo izilungiso;

- khona iindlela federal, imigca kaloliwe, imigca amandla;

- iilebhu zoxubo kunye nemveliso;

- unxulumano football;

- SP, ukusebenzisa zeenkqubo irhafu lula;

- abaququzeleli Paralympic yeOlimpiki Games.

Abarhafi azikhange zikhunjulwe ngumbutho ukuba nguwonke kwinqanaba lengingqi. Njengomthetho jikelele le exemption, ukuba amashishini iinkonzo zezindlu kunye nawoluNtu,, kamasipala, amaziko ononophelo lwempilo lwezolimo. Inombolo Inqaku 374 of the Code Tax iqulathe uluhlu olupheleleyo abangahlawuliyo kwerhafu yepropathi.

isiseko

Lo mhlaba negalelo kwimisebenzi ngokudibeneyo, enokususwa, yaqeshwa, egesini ubunini trust okwethutyana, ezithengiswayo ndaba kubalwe le hlobo lwentlawulo ezinyanzelekileyo njengento kwerhafu yepropathi. Isiseko ukubala kuboniswa kwiirekhodi zemali lweshishini inani akhawunti 01. Amaziko Foreign elisebenza kummandla Russian Federation, bagcine iirekhodi zabo zemali ngokungqinelana nemimiselo Russian. Kwakhona abahlali irhafu kwaye kufuneka ukuba avelise accrual kwerhafu yepropathi. Le ukuthumela kwiirejista accounting, ukuyilwa kwisiseko irhafu, ekubaleni isixa serhafu angaphandle lwenziwa ngokuhambelana Amanqaku kweKhowudi Tax, ukuba akukho mimiselo ezongezelelweyo eyamkelwe ngoogunyaziwe benqila mali. Injongo yokubala intlawulo kuba:

- amangcwaba kwimbali nenkcubeko lemveli (ihlabathi, federal, zemimandla);

- umhlaba (ngokuxhomekeke olunye uhlobo lwerhafu);

- yipropathi Ministry of lezoKhuselo, amapolisa, inkqubo yoluleko;

-, imithombo yamanzi yendalo;

- izinto isithuba;

- uhlobo indawo ufakelo enyukliya elibekelwe ukugcina inkunkuma eqhumayo;

- iinqanawa icebreakers.

Ukuzimisela base

iziko ngalinye ekuqhubeni imisebenzi naluphi na uhlobo kummandla we-Russian Federation imisela iindleko nepropati eseleyo. Ngoko ke, yenza isiseko kunye nenkqubo kubalwa kwerhafu yepropathi. Elungile ubalo lwe-avareji ixabiso intsalela-asethi ezisisigxina.

Kulo mzekelo, eli xabiso liquka yonke indawo-akhawunti yohlalutyo 01. Ukubakho iyantlukwano ezahlukeneyo okanye iinkampani kwezinye iingingqi na utshintsho rate factor okanye kulwabiwo-mali phakathi uhlahlo lwabiwo-amaqumrhu ezahlukeneyo Russian Federation. Isiseko erhafelwayo nga ayasekwa isibonisi jikelele lweshishini lomzali.

base yokubala

I-avareji ixabiso lonyaka yeshishini ipropati leyo lwabalwa ngokususela kwedatha kwiphepha lomncono. Kuyinto elingana umahluko phakathi kwesixa-mali irekhodwa kwi-akhawunti 01 no 02. Ukubalwa irhafu kwipropati kwi 1C kunye nezinye iziseko accounting konga ixesha accountant, okoko kwasekwa ixabiso lentsalela kwenzeka ngokuzenzekelayo ekupheleni kwexesha lengxelo. Kule ukwehliswa ukuba sisuswe ixabiso lokuqala apho injongosenzi kungena kwiincwadi nokubeka-asethi ezisisigxina. ixabiso lentsalela -asethi kwipropathi zongezwa up. Ixabiso ngenxa wahlulwe inani leenyanga, kunyuke ngo omnye: 4 - kwi ukubala ngekota, 13 - ne ngonyaka.

izinga

accrual irhafu kuboniswa iziphumo zemali wenkampani, kodwa ubukhulu yayo ixhomekeke kwinani amaqhosha izixhobo kunye neendleko zayo. Nelona qondo liphezulu olu hlobo rate intlawulo mandatory eyasekwa TC, kuba yi 2.2% kwisiseko axela. Ukwahlula kuvunyelwa kuphela lebanga kwaye uzimisele ngezenzo olumisiweyo yohlobo wengingqi kudidi Mhlawuli kunye nenjongo izinto nempahla. Izinga lerhafu ixhomekeke indawo sobhaliso iqumrhu loshishino. Le mali ebuncwaneni kulo mmandla. Kwiimeko ezininzi, abasemagunyeni isicelo ixabiso ubuninzi - 2.2%.

umhla wentlawulo

Accounting accrual kwerhafu yepropathi lwenziwa lonke ixesha lokunika ingxelo (unyaka). I-Code Irhafu ilawula intlawulo iintlawulo kwangaphambili qho ngekota. Ukubalwa ixabiso yonyaka irhafu wenziwe ngenxa yokutshintshelwa ngexesha elinikiweyo. Umhla ukungenisa isibhengezo kunye nentlawulo - Matshi 30 olandelayo kunyaka wokunika ingxelo. Xa usenza uluhlu iintlawulo kwangaphambili kuyimfuneko ukuhlangabezana iintsuku ezingama-30 emva kokuphela kwekota elandelayo. Kwangaxeshanye yi imijelo yonxibelelwano ngekhompyutha idluliselwe isibhengezo, ukuba IRS ifumana ukubalwa ephepheni, ngoko uthunyelwa kwiintsuku ezili-10 phambi kokuba obekiweyo. Inqaku 383 of the Code Tax lilawula inkqubo yokungeniswa kweenkcukacha kunye nomhla. Berhafu bangasebenzisa ziboniswe ulwazi engundoqo uxwebhu, ukuba akukho mimiselo kubaluleke lwengingqi, echaza ezinye iinkcukacha.

yokubala

ixabiso ethe kwerhafu yepropathi yequmrhu zibalwe izinga imveliso (2.2%) kunye nesiseko serhafu (pre-ebalwa). Ixabiso lilonke uzimisele kulo nyaka, kuthathelwa ingqalelo iintlawulo kwangaphambili. ixesha Calculation kuxhomekeke kwixesha setting kwi-akhawunti zerhafu. Ukuba amacandelo kunye nkampani ukugcina ingxelo yazo ngokwabo, ngoko ngenxa balance sheets zazo ukuhlawula irhafu kwindawo lobhaliso. Kulo mzekelo, umbutho umzali ukuphendula nje impahla yakhe. Ukubala iintlawulo kwangaphambili rate umsebenzi noseko yerhafu yahlulwe ezine ngekota. Ngeli xesha lokunika ingxelo, i-avareji ixabiso yonyaka wepropati ingalungelelaniswa ixabiso umhlala-phantsi (uyathinjwa, wathengisa) asethi. Xa kokupheliswa imisebenzi kweengxelo yenkampani kwaye yenza iintlawulo ezifanelekileyo kwiziphumo kwexesha, okt. E. kwesethi ezihlawulwa kwenzeka ngalo mzuzu lombutho ukusuka kwirejista.

accounting

Izibalo kunye nebhajethi kunye off-lwabiwo mali ivelisa iziko ngalinye ishishini. Ukulungiselela iinjongo accounting, okudalwe 68, nto leyo imbalelwano kunye kwiirejista iindleko kunye nemali ibonakalisa emtshatweni kunye nentlawulo iinkqubo ze izibophelelo le wombutho kurhulumente. Oku kubonisa zonke iintlobo iintlawulo zerhafu evela ngokungqinelana scope kunye nenkqubo accounting nkampani.

entries Accounting bavavanyiwe iirhafu zepropati zimi ngolu hlobo lulandelayo:

1. Hlaz 91/2 Km 68 / sub-akhawunti - irhafu ethe kwaye ifakiwe nezinye iindleko;
2. Am 44, 26 KT 68 / sub-akhawunti - irhafu bavavanyiwe lwabelwe iindleko jikelele kwishishini okanye ishishini ngeendleko.

Zombini iinguqulelo musa iyaphikisana imithetho Russian Federation kwaye zisetyenziswa kakhulu. Xa kukhethwa kwaye usebenzisa indlela yokwabiwa iindleko, kufuneka ubhalise indlela efanelekileyo-nkqubo accounting. Siphantsi isiseko serhafu, izixa izithuba ezingachanekanga ukuze iingxelo zemali Kukwaphula, eziphumo izohlwayo ze amagunya karhulumente ukususela izohlwayo umthwalo yezolawulo. Accrual lwamashishini zerhafu ibekwe zeenkqubo yerhafu ezizodwa kuxhomekeke kwinkqubo accounting. Imibutho abasebenza UTII, irhafu yepropati ihlawulwe. Inkqubo lula (15% yengeniso - ngeendleko) ibandakanya izibophelelo intlawulo kunye nolwabiwo ngakumbi inxalenye yayo iindleko. Xa USN (6%), i-yerhafu ihlawulwe khona kwimeko kweepropati ngumbutho, kodwa kubalelwa iindleko zalo.

inkokhelo

uvavanyo Irhafu kwi propati, iintambo kunye izibalo ebesiqulunqwe yi-mali, olawulwa yi kuhlolwa serhafu ukuze ufumane inkcazelo enokuthenjwa kwi iintlawulo ezihlawulwa mali. Akhawunti Credit 68 kunye ingxelo efanelekileyo yohlalutyo kujongwe ukuba bashwankathele data kubalo. Ukuvala irejista afunyenwe ngokubala neziphithiphithi yesiphumo kufuneka ngoku ihlawulwe kwi-akhawunti efanelekileyo. Kulo mzekelo, lo imbalelwano ilandelayo: Dr 68 / subaccount Rm 51, 55, 52 - irhafu ngolwaa-asethi Inkampani idweliswe kuyilo,-akhawunti eyodwa okanye angaphandle imali. I-bank transfer kufuneka uhlole ukuchaneka ikhowudi kunye neenkcukacha nomamkeli bentlawulo.