Zero ingxelo

Zero ingxelo - iseti yamaxwebhu zemali accounting   (Zero balance), irhafu (zero declaration) kunye neengxelo-manani zibonelelwa nabahlawuli berhafu imizimba kolawulo Russian Federation ngokungqinelana neemfuno ze-mthetho engekho imisebenzi zemali kunye noqoqosho kwixesha lokunika ingxelo.

Phantsi komthetho ngoku, abarhafi zithathwa ukuba naziphi na amaqumrhu asemthethweni kunye nabantu, kuqukwa abanini mashishini abazimeleyo (SP), apho umthetho yanikwa uxanduva ukuba ahlawule irhafu.

Ukunqongophala kwemisebenzi zemali kunye nezoqoqosho kucebisa ukuba ixesha lokunika ingxelo kwi-akhawunti zokusonjululwa berhafu akazange abe nayiphi na imisebenzi, imali kwi-akhawunti ayikho sifunyenwe kwaye iya akayi kuhlawuliswa. Izizathu kukungabikho komsebenzi zemali kunye nezoqoqosho umhlawuli werhafu ibe ezahlukeneyo kwaye ngeke into umdla lwemizimba zolawulo.

Zero ibhalansi - lomncono, apho ixesha ingxelo sheet balance iyonke ayidluli ikomkhulu agunyazisiweyo kunye akhawunti ingeniso kunye nokuncipha, ingeniso lokugqibela ngu zero okanye embi.

Igqityiwe waqeshisa ukulingana zero kwaye ingeniso kunye akhawunti ilahleko kuphela kwimibutho ezisebenzisa inkqubo eqhelekileyo zobalo (OCHO okanye DOS). ebekiweyo, njengoko esikalini eqhelekileyo: qho ngekota, ungadlulanga umhla wama-30 wenyanga elandela ikota, intsalela ngonyaka - ukusuka ku-1 ukuya kowama-31 (kwi sitsibe kunyaka - 30) ngoMatshi.

Zero isibhengezo - uhlobo uhlobo imbuyekezo yerhafu ingxelo zero irhafu.

Ngokomthetho, umhlawuli werhafu kufuneka ukubonelela irhafu ngamnye ehlawulwayo ukuba werhafu, ngaphandle kokuba kulungiselelwe nguwo umthetho iphetshana lokubuyiswa kwerhafu. Ukuba imisebenzi yorhwebo akukho eziqhutywa, kunye nentshukumo kwemali kwi-akhawunti babengekho, umhlawuli werhafu nga zinika imbuyekezo zero kuzo zonke iintlobo zerhafu. Ngoko ke, ngokufuthi kuwo iingxelo ukubuyela zero-zero.

Kaninzi a zero isibhengezo (zero uxanduva, zero balance) lisetyenziswa kwezi meko zilandelayo:

1. Le rhafu, ezifana IP okanye Limited yeTyala Company (LLC), sele ufumene isiqinisekiso sobhaliso karhulumente, kodwa hayi inxaxheba kwimisebenzi yorhwebo, kodwa osikiweyo ingxelo sele lisemnyango.

2. Umsebenzi zemali kunye nezoqoqosho werhafu a iqapheleka ekujoliswe onyaka. Emva koko, xa ixesha xa kukho umsebenzi yorhwebo esebenzayo ngexesha lokunika ingxelo lidla irhafu kunye ingxelo zemali. Xa offseason, xa kuvunyelwa ukusetyenziswa kwale mali ukuze aphelise akhawunti, anokuyisebenzisa kakuhle zero ingxelo (zero declaration).

3. I werhafu uye imisiwe zeentsebenzo, kodwa hayi ngokusesikweni ingqalelo amashishini esebenzayo ngokusemthethweni. Okt amatyala kurhulumente, amahlakani, abathengi, abasebenzi kunye akukho umsebenzi ezingokwezimali nezoqoqosho noba. flow cash ayikho kwi-akhawunti yakho.

Zero sibhengezo kumele ihlale kuphela irhafu zilandelayo:

● kwirhafu phantsi inkqubo yerhafu lula (titsh okanye titsh a);

● yerhafu yengeniso yamashishini (IP ayihlawuli);

● 3-lobuqu yerhafu yengeniso - werhafu kwi yengeniso (ye IP ukuya OCHO);

● VAT - value added tax (akukho release);

● Ulwazi kwinani avareji - abantu zero (kulo nyaka).

Xa ufaka isibhengezo zero, zonke izinto zasendle kufuneka nothi okanye lashiywa, kuphela iphepha isihloko, kwicandelo 1 (i-Organisation Information) kunye 2 (nekhowudi OKATO CSC).

Ngokuba zonke ezinye iirhafu, ukuba akukho kwisifundo kweerhafu, zero isifungo asityikitywanga enikiweyo. Kufuneka igxininiswe into yokuba ukuba isiseko serhafu emva kokufaka inzuzo yakho yerhafu iya kulingana zero, ingxelo ayisekho zero, kunye nemfuneko ukuzalisa imbuyekezo yerhafu njengesiqhelo.

Kukho ingaba zero isibhengezo phantsi irhafu uniform zolimo, njengoko ukulahleka neziphathelene ye ekunene ukuya ekuqaleni konyaka.

A nodaba ngalo mzuzu uqalisa imbuyekezo zero kwi UTII. Phantsi ikhowudi yangoku yerhafu kunikezelo irhafu zero ingxelo unganikezelwanga, kodwa kudla kuthathwa njengento ngaphandle. Hi xikombiso, le UTII zero ukubuyela kwamkelwa e IFTS xa SP lokukhubazeka okwethutyana.

Zero ukubuya sigcwalisiwe kanye ngonyaka titsh - de-30 Apreli (ngokuba SP) ne-31 Matshi (ukuba amaqumrhu asemthethweni.), Yaye kwimeko ukutshona berhafu - in esingaphantsi konyaka. UTII kunye VAT - ngekota, ngosuku 20 wenyanga elandela ikota ingxelo, yerhafu yengeniso - ngekota, kude 28. 3-NGOBUCHULE - kanye ngonyaka, de-30 Apreli.

Zero ingxelo ishukuxwa hayi kuphela kwiofisi yerhafu, kodwa loo mali extra-mali ye-Russian Federation, njengoko Fund i-Social Insurance (Sif) kunye Pension Fund ka-Russia (PFR).

Forms IDAMA-1 no-4-FSS zigcwaliswe kwaye zingeniswe qho ngekota, ukuba ukususela ekuqaleni kwexesha lokunika ingxelo, umhlawuli werhafu ayenzi naziphi na iintlawulo ngabanye. amaqumrhu asemthethweni kufuneka zifayilishe iingxelo, kuquka zero - njalo. IP, yena kuphela xa waqasha abasebenzi, kwaye ibhalisiwe njengomqeshi, ndabandulula ngoku bonke abasebenzi, kodwa kuthathelwa ingqalelo hayi eziphawuliweyo.

Zero ingxelo-manani ayiniki, ulungelelwano zero kuphela sibonelelwe.

Isiphumo: Zero isibhengezo olunikiweyo ngexesha lokunika ingxelo kuphela xa kungekho msebenzi zemali kunye nezoqoqosho, nobungqina oku ukungabikho ngokupheleleyo nayiphi na imisebenzi akhawunti yangoku werhafu.

Ukuba kwixesha ngxelo yaba sisiphumo kwezoqoqosho msebenzi yorhwebo (nokuba zero inzuzo okanye ilahleko) kunye / okanye wenza iintlawulo kubantu, yaye, ngokunjalo, waye intshukumo kwemali kwi-akhawunti, kuyimfuneko ukuba angenise kwabasemagunyeni zokusuphavayiza kwaye ezilawulayo ingxelo zemali kunye nerhafu ngokwesiqhelo.

Le ngaphandle kuphela kulo msebenzi berhafu, apho kungekho kwisifundo zobalo.