Yinxenye eyahlukileyo - yintoni na le nto? Yinxenye eyahlukileyo: imilo, uhlobo kunye nokubhaliswa

amashishini amaninzi zinkulu uvula amaqela ezahlukeneyo. Ntoni na, oko kuchaziwe kwinqaku. 11, n. 2 NC. Khawuve eluchaza kunye neempawu Mani.

definition

Yinxenye eyahlukileyo - inkampani ezithandwa wahluliwe senkampani kwaye axhotyiswe kwindawo indawo workstations zokubhala. Le yokugqibela kufuneka umisele ngenyanga ngaphezulu kwe-1. Indawo apho kukho qheke eyahlukileyo - yona yileyo kunokuthunyelwa kuyo senkampani isebenza ngokusebenzisa le nkampani lusekiwe.

iimpawu eziphambili

Indlela ngawo emiselwe kwicandelo eyahlukileyo - is:

1. isebe Territorial lweshishini engundoqo.
2. Ukufumaneka izihlalo emiselweyo amalungu umsebenzi umsebenzi. Ngelo xesha linye kufuneka ukuba abunjwe isithuba kwinyanga ubuncinane 1.

Ezi nqobo babe ezichaphazela zabo. Makhe sihlolisise ngokweenkcukacha.

amasebe indawo

Le Code awuqulathanga ingcaciso yale mbono. On ukwahlukana indawo uyakwazi ukuthetha emva nokumisela ehambelana unit (ngaphantsi) ukwabela. Kulo mzekelo, uyacebiswa ukuba ujonge kwenye izinto ezifanayo. Imimiselo mimandla Russian Federation usebenzisa ibinzana ezifana iyunithi yolawulo indawo. Olu didi lubandakanya iindawo kwizixeko, iidolophu ngaphantsi wesithili, iindawo zokuhlala ezisemaphandleni, iilali. Nangona kunjalo, uhlalutyo Charter kufuneka ukuba isetyenziswe ukuzimisela kwabo kufuneka ingasetyenziswa xa ingcaciso kwimiba yerhafu. Ukuqwalasela iiyunithi eyahlukileyo lwezakhiwo kunye iyunithi indawo imiswe ngokungqinelana neenjongo irhafu. Kule meko sithetha malunga nendawo lweshishini uzimele ngokobume evela kwinkampani umzali, ngaphandle iyunithi yolawulo apho ubhaliso yenziwa, kwaye lilawulwa abasemagunyeni yerhafu ethile. Ngenxa yoko, nathi baphethe elandelayo. Yinxenye eyahlukileyo - inkampani kumisa ofisi yayo eyintloko kwintsimi apho ukwaluswa yenziwa omnye IFTS ngaphezu koko apho ibhaliswe njengoko werhafu.

imisebenzi

phambi kwabo ke inkalo yesibini ebalulekileyo kwicandelo eyahlukileyo. Kulo mzekelo, imisebenzi kufuneka zokubhala. Ukuze ufumane inkcazelo iikhonsepthi kufuneka zenziwe art. 209 TC. Ngokutsho liyana, umsebenzi uya kuba yindawo apho umqeshwa kufuneka zifike okanye apho kufuneka ukuba ngokunxulumene nokwenziwa kwemisebenzi yakhe njengomntu oqeqeshiweyo kunye nelawulwa, ngokungqalileyo okanye ngokungangqalanga. Kwinkcazelo oyena ndoqo esixhasa lomqeshwa lweshishini. Ngako oko, ukuba akukho abaqeshwa, ngoko akukho imisebenzi, kunye nolwahlulo eyahlukileyo. Ukuba akukho abaqeshwa okanye umsebenzi singàphunyezwa, akunakwenzeka ukuchonga kwaye ibekwe kwindawo yoshishino. Oku kulandela ukuba umba indalo Mani ayikho.

ifuthe

Kungenxa yoku, umbuzo othi ngokuphathelele kwinqanaba apho idaliwe into eyahlukileyo iyunithi noshowo lombutho. Le ezincinane kwi-NC ayichazi. Noko ke, kubonakala kusengqiqweni ukuba kokusekwa n iza kuba ngomhla wokuqalisa imisebenzi umsebenzi. Kulo mzekelo, ingcaciso echaphazelekayo kufuneka luthathiwe kwi kwindawo ofisi intloko, uze uvule ukuba isebe lwengingqi nkampani.

into ebaluleke

Nkampani ithathwa njengokuba n akuxhomekekanga ekubeni kukho kumaxwebhu okuqala abonisa ukuba wadalwa kwaye isebenza ukwahlukana eyahlukileyo. sheet balance ezahlukileyo kunye p / c naye akazange enze i inkalo ebalulekileyo yeenkampani lusekiwe. Njengoko kuchaziwe kwimithetho kweengxelo zemali, amaxwebhu kufuneka ibandakanye iinkcukacha ukusebenza kwazo zonke Mani lweshishini ezikhoyo. Oku, ingakumbi, ibhekisela abo sele inikezelwe kwi balance sheets ngamnye. Ukucaciselwa kule ngcamango enikwe kubanjelelwa Ministry of number Finance 04-05-06 / 27 yomhla 29.03.2004, iphepha lomncono eyahlukileyo luluhlu neziphawuli abazibeka kakhulu kwishishini beeyunithi yayo. Kulo kulandela ukuba isisombululo imiba enxulumene ulwabiwo MA, ukusekwa amaxabiso ebalwe lombutho ngokwabo. Kulo mthetho akukho mfuno kwi indalo olusisinyanzelo izintlu ezithile ukuze ngokuqinileyo ngamnye corporation.

Ubhaliso ngo nabahloli irhafu

Cinga indlela ubhaliso kunye hlula eyahlukileyo. Ngokuhambelana ne Art. 83 para. 1 NC, inkampani, inxalenye leyo eye ukuvula amasebe awo sobummandla ibekwe ngaphakathi Russian Federation linyanzelekile ukuba babhalise ukuhlolwa serhafu kwindawo nganye kuzo. Ukuze wenze oku, kufuneka angenise kwigunya zokusuphavayiza isicelo efanelekileyo. Kufuneka idluliselwe ingaphelanga inyanga enye ukususela kumhla ukusekwa lweshishini. Le nto imfuneko xa inkampani esiyintloko engabhaliswanga IRS, nto leyo ibekwe ngaphakathi kumasipala, awayidalayo ukwahlulwa eyahlukileyo. Esi sicelo kufuneka sikhatshwe yi iikopi zala maxwebhu okuqala kunye Isiqithi oyiNgcwele zobhaliso kunye nabasemagunyeni yerhafu. PPC division eyahlukileyo - isizathu ikhowudi yobhaliso ushishino nabahloli werhafu. Inxulumene kwindawo yenkampani. Xa ubhalisa n inenombolo VAT leyo efanayo inani ephambili yale nkampani. Nangona kunjalo, i CPT division eyahlukileyo iya kwahluka ikhowudi lweshishini engundoqo.

umthwalo

Kwimeko zokugxojwa umhla wokungeniswa noluhlu lwamaphepha ekhankanyiweyo iya kuhlawuliswa ifayini kwi Mhlawuli kwi kwisixa amawaka 5. P. Ukuba ndaba emva kweentsuku ezingaphezu kwama-90, yena ityala isohlwayo mali ka-10 amawaka. P. Le migaqo ke kusekwa art. 116 of the Code Tax. Ukongeza, le isifundo bangacela kusiwa uxanduva zolawulo ukususela art. 15.3 of the Code Administrative. Kwakhona, ngaphakathi ngenyanga kwishishini engundoqo kufuneka azise IRS imfundo division indawo yayo. Lo mthetho unika art. 23, para. 2.3 NC. Umyalezo sakhiwa uhlobo ekhethekileyo C-09-3. Ukuba ngeli xesha nidlobe, inkampani lijongene ixabiso omhle amawaka 1 p, kunye nentloko - .. 300-500 p. Ezi izohlwayo ezinikiweyo into. 15.6 kweKhowudi.

Ukuze ufumane inkcazelo engakumbi,

Ukuba lweshishini sele kudale iyantlukwano, kwaye ibhalisiwe kwi-ofisi yerhafu kwindawo ngendawo yayo, kunye nokusekwa elandelayo iinkampani ezahlukeneyo ngaphakathi kumasipala efanayo kwakhona ngqo isicelo ayikho imfuneko. Kulo mzekelo, inkampani uya kuthumela isaziso esibhaliweyo ngokuhambelana art. 23, n. 2 NC. Oku sibhekiswe labahloli irhafu kwindawo kwindawo ofisi eyintloko.

Ukupheliswa imisebenzi OP

Kumhlali uya ingxelo iyunithi wokuvala ukuya IRS kule dilesi indawo yayo. In Art. 23, para. 2.3 NC umiselwe le nyanga. Kubonakala ukuba eli xesha kufuneka libalwe olu suku lwangowama yokuphelisa umsebenzi ngokusebenzisa Mani. Njengophawu engundoqo yeyunithi wokuvala ziya kudlala ukugxothwa okanye ukutshintshwa bonke abaqeshwa. Eli nyathelo kulingana ngexabiso ekupheliseni yomyalelo Mani. Ukongezelela, ukuvalwa kufuneka kuxelwe IRS, nto leyo esele yenziwe ubhaliso kunye iyantlukwano ezahlukeneyo (kwindawo yabo). Ukuza kuthi ga ngoku, athumela isicelo efanelekileyo. Noko ke, lo mthetho akuthethi ngokubeka ixesha awufuna ezithile ulwalathiso yayo.

Irhafu accounting ngezigaba ezahlukeneyo

In Art. Ukutsalwa kwemali yerhafu 288 kumiselwa ukuphunyezwa imithetho kwibhajethi OP inzuzo. Ukungqinelana nomgaqo-nkqubo jikelele elikhankanyiweyo Sec. 2 Wathi imithetho kunye nentlawulo esisiseko advance kwisixa werhafu wayisa kwindawo zabo, indawo unit nganye. Ukubalwa iminikelo kufuneka kuhambelane ne ngeniso lekhampani kungayanyaniswa Mani. Bona kubalwa njengokuba imin lokubala eliguqukayo inani labasebenzi kunye imisindo-ti impahla ixabiso kwi zobugcisa avareji ingxinano ozalanayo (avareji). 257 (n. 1) NC werhafu kwi yonke. Ratio nzuzo kubalwa ngaloo kuphela indwawana kwi kufakwa kwi-lwabiwo zemimandla (ehambelana ngereyithi eyi-17.5%).

isimo ngokomthetho

Le Code Civil ubonelela fom zilandelayo iyantlukwano ezahlukeneyo: isebe kunye ofisi ummeli. iinkcazelo zawo kucacisiwe Art. 55 of the Code Civil. Ukumelwa - iyunithi engaphandle yindawo yoshishino lilapha. imisebenzi yayo swi ukumelwa umdla ofisi eziphambili kunye nokukhuselwa kwabo. Njengeyunithi kolwakhe yenza iqumrhu elisemthethweni ibekwe ngaphandle kwendawo yayo kunye nokuphumeza ezinye okanye yonke imisebenzi yayo. Ezi, kuquka ukumelwa lokwenyaniso. Mani sohlobo yokuqala, kungenzeka:

1. ukuziphatha ezingxoxweni.
2. Iidili.
3. amaphulo Advertising, uphando kwimarike, swi nga dyondza yemarike ngaphakathi kummandla kwindawo yayo.
4. Ukusebenzisa ukhuselo ofisi yentloko enkundleni.

Isebe, ukongeza kule misebenzi lishishini ngqo, imveliso okanye enye umsebenzi yezoqoqosho ngokungqinelana kunye namaxwebhu okuqala kunye nomthetho.

kwerhafu yepropathi

Ngokuhambelana ne Art. 373, n. 1, NC, njengoko abantu abangahlawuliyo ezivelileyo abantu kunye neenqobo eziphathekayo eyabelwe izinto nokubekwa zobugcisa. 374 NC. Qh. 1 nesesi-4 solu lungiselelo ukuba alifanisa indawo kunye nempahla, kubandakanywa watshintshelwa ukusetyenziswa okwethutyana, isimo, kubumnini, ulawulo lwee-asethi, eyenziwe amashishini ngokubambisana okanye lufundiwe phantsi kwesivumelwano umnyinyiva le, gqithisa iphepha njenge OS. Ngokuqhelekileyo, kukho, kunjalo, ngaphandle. Ziye ke iqhutywa ngu amaxabiso izinto ezithathwe 01.01.2003 Ngako oko, ukususela kuloo mhla njengezinto zobalo ikhonza propati kuphela, wabhekisela OS.

Imithetho zibonisa amaxwebhu

Le Code simisela inkqubo ekhethekileyo ukuze kubalwe kunye nokuhlawulwa kwerhafu kwi OP propati. Ukongeza, ukuba imithetho ngokungqinelana okumane isibhengezo yeyunithi sezoshishino esizimeleyo. Isicelo Umzekelo isikhundla kuboniswa ngolu hlobo lulandelayo. Phakathi intsingiselo Art. 384 inkampani NC, apho kukho ziphawulwe Mani, uhlawula irhafu (imali advance) nebhajethi kwindawo yabo ngokunxulumene nepropati ekubhekiswa into irhafu. Ngoko aseti eziphathekayo kufuneka kuxwebhu elahlukileyo. Obusa iingxelo ze-art lusekiwe. 386, n. 1, umhlathi. 1. Ngokutsho kuyinto eqhelekileyo, rhafu kufuneka uyakubala ekupheleni kwexesha lengxelo yaye wagqiba ukuthumela into yokubanceda labahloli irhafu kwindawo kwindawo yayo, kwakunye idilesi indawo MA nganye ezingcwele, ebalelwe mali kwangaphambili kunye nerhafu. Bona apha kanye isibhengezo. Le nkampani azinako ukuba imali elahlukileyo ukwenzela eli candelo. Kulo mzekelo impahla MA ezifunyenwe ziya kuboniswa kwi ingxelo ofisi eyintloko.

Okukodwa bentlawulo

Ngokuhambelana ne Art. 385 Tax Code, inkampani ethathela ingqalelo kule eseleyo impahla ngaphandle indawo kakhulu yayo abazahluleleyo okanye Mani, utsala irhafu (imali advance) nebhajethi kummandla apho ezi zinto zikhona. ukuba kuzuze luchazwa umlinganiselo imveliso, esebenza kule ngingqi, noseko (1/4 ye ixabiso lwepropati), kuzinza ixesha ingxelo / irhafu ngokungqinelana nemithetho Art. 376 NC. Olubalo lwenziwa ngenxa into ngamnye. Ngoko ke, lo senkampani ibala, byi kwaye utsho irhafu kwindawo indawo lwepropati, akukhathaliseki nokuba le akhawunti eyahlukileyo kubonelelwe yi kwicandelo kwinkqubo yokusebenza eqhiwukileyo, ebe isebenzisa.

Igalelo kwi non-mali mali karhulumente

Ngokuhambelana nomthetho federal, isibophelelo ukuba amaqela ezahlukeneyo ukuba axhuzule ezi ntlawulo, MA kufuneka ihlangabezane neemfuno ezithile. Igalelo kwi non-mali mali karhulumente wenza ukuba ofisi / yesebe:

1. Ikhulisa ibhonasi kunye nezinye yomvuzo ngabanye.
2. Yiba balance sheet elahlukileyo kunye p / c.

Kulo mzekelo, i mani kufanele kwakhona banike uqikelelo iminikelo kwindawo kwindawo yayo. Ukuba yunithi ngokwezi mfuno, iimbopheleleko zabo ayinayo.

ingxelo electronic

Njengoko kuboniswe kulo kwicandelo lama 1C? Cinga amaziko akhawunti karhulumente. Le program ixhaswa ku vangama ka iintlobo ezimbini RP: yabelwe kwaye zabelwe sheet yayo imali yabo. Ingxelo yokuqala ingaqhuba iye kwenye iinkcukacha ezigcinwayo eyahlukileyo, kwaye enye inkampani enkulu. Efakiwe data kwi zombini ofisi ephambili yaye Mani. Ukulingana, iledger kunye nezinye iirejista, kwakunye neengxelo ezilawulwa esidityanisiweyo enokuveliswa ukuba iqela elithile amaziko okanye ngokwahlukeneyo kwishishini engundoqo kunye namacandelo ahlukeneyo. Ukuba OP asikhethwanga, ngoko ingxelo kubo ukuba iyunifom kunye ledatha main ofisi. Zinedatha efanelekileyo zifakwa weefayili Division kunye ngolwabiwo udidi "nowakwakho". Kule parameter le program iya umahluko ukusuka kwelinye sub-amasebe.

ulwazi olusisiseko

Ukwahlula ukwahlukana azinikele eseleyo le datha ilandelayo:

1. Igama amaxwebhu ephambili.
2. data kwi yobhaliso kwi labahloli irhafu kwindawo indawo Mani.
3. Le kwingongoma nganye yokugcina amanani uxwebhu eyahlukileyo.
4. Responsible abantu Mani. Lo isenokuba intloko kwicandelo eyahlukileyo okanye elinye igosa eligunyazisiweyo ukuba ungene.
5. Iinkcukacha zoqhagamshelwano.

Beeyunithi ezingekho kwi balance sheet esahlukileyo hayi ababiwa, zibandakanya ezi nkcukacha zilandelayo:

1. Ukugcina izicwangciso ezahlukeneyo umsebenzi ezingokwezimali nezoqoqosho.
2. Qaphela iinkcukacha amaxwebhu Mani.
3. Ukuba nokwenzeka loxwebhu eyahlukileyo.

Le program inika ukhetho zokumisa analytics ukwenza kwimeko MA-Abaxabisekanga izinto ingeniso. Le ngcaciso kwakhona zicaciswe izixhobo intlawulo, yokubalungiselela iyunithi eyodwa (invoyisi njalo njalo.). Bona akhiwa L / OD kunye ebuncwaneni okanye ebhankini.

babhalise

Cashier division eyahlukileyo ngawo kunye nemimiselo esemthethweni kunye nemiyalelo ye-Central Bank. Ngokutsho ummiselo Central Bank, MA kufuneka agcine incwadi uthumele inkampani ikopi ikhasi ngokungqinelana nemigaqo ezichazwe yi-nkqubo yezemali yenkampani. Oku kuthatha ingqalelo ixesha ukuyilwa kweengxelo. Ngeyunithi nganye kufuneka zigcinwe icandelo elahlukileyo. Kwiphepha yalo kwisihloko ibonisa igama nenombolo okanye Mani. Yakha ukwahlulwa eyahlukileyo ikhutshelwa kwi-ofisi eyintloko. Kwakuthetha incwadi enye ngapha lweshishini. amaxwebhu Primary (odolo ngetyala lemali) wabulawa ziiyunithi osethilini ngokuzimeleyo. Iinombolo lwenziwa ngendlela emiselwe yi-nkqubo yezemali lweshishini. Ingxelo owayengumphathi eyenziwe kwimibhalo-2. Omnye wabo uhlala Mani, le yesibini - ikhutshelwa kwi-ofisi ephambili kunye namaxwebhu akhaphayo. In 1C ibonelela kulondolozo iincwadi ezahlukeneyo f. 0504514 kunye nobhaliso log odolo kwi p. 0310003. Bona isetyenziswa namaqumrhu ukuze emiselwe inani eyahlukileyo. Kuba kwezinye ii-ofisi / amasebe ezibhaliswe neerekhodi iincwadi kunye neemagazini, abo benziwa kwi-ofisi eyintloko. Kufuneka ke ukuba amaphepha zamabanga aphantsi kunye neengxelo, ezibonelela Count "unit noshowo", igama kwicandelo eyahlukileyo kubonakaliswa kule program apho. Ukuba oku kuyimfuneko asifumaneki, kuya kudityaniswa igama lweshishini engundoqo.