Depreciation pfuma mutero: nokuisa mukati chizvidavirire

Paumbwe zvemari-siyana siyana ndiyo nokuda uchiraira mamiriro Kusangano mari uye ayo redistribution. Kubhadhara imwe bhizimisi sangano inotsamira zvinhu zvakawanda: .. Basa nzvimbo, kusarudzwa rudzi, pamberi kukarukureta nechigadziko, etc. Somuenzaniso, dzemaitirwe mudziyo mutero, wiring, nokubuda pakati vazvidavirire chokuita iyi, inofanira kuongororwa nokungwarira. Kana zvikanganiso zviri Masvomhu kana matsamba zvirango fiscal zviremera zvingava zvaioneka zvebhizimisi.

mitero

All kubhadhara rokumanikidzirwa Kutamiswa nevanhu uye dzepamutemo masangano kuti hurumende pfuma, zvakajeka nokudzorwa akakodzera nemirayiro. Tax Code prescribes kuti mutemo unoti zvinhu Mipiro nechimwe nemhando: inoenzanirana nechigadziko, nyaya. Macroeconomic zviratidzi Vehurumende yakaumbwa pachishandiswa yemari kubva zvebhizimisi masangano uchishanda munharaunda yayo. The soro zveminda zviri zvemari kubva achitora zviri mitero mana makuru:

- Income (pamutemo masangano);

- mari (vagari);

- VAT (vatengi);

- pfuma (vagari Russian uye masangano uchishanda munharaunda yayo).

Mutoro kuti unoenderana kubhadhara mumatare masangano kubva panguva kwokunyoreswa kwavo sezvo bhizimisi isangano. Kukosha wakawedzera mutero kunobatanidzwa mutengo zvinhu kana mabasa chinozoiswa munharaunda yacho Russian Federation. Kubhadhara iri mari yakagamuchirwa mazita kushanda zvose vagari nemasangano avo kurigamuchira. Corporate pfuma mutero (kukarukureta uye muripo) chikawira pamusoro ose makambani uye vanhu kuti vane zvivako izvi panguva pfuma. For nemasangano mubasa zvoupfumi basa, hwaro kuripwa fanira mipiro vari nekurangarira mashoko.

Depreciation pfuma mutero

Postings dzinoratidza kukarukureta uye kuchinjwa kwairayirwa muripo, rinoumbwa masangano ose ane zvivako ose wakaiswa yesangano uye non-mumaindasitiri kugadzirwa. Mukuru Chinodiwa Nezvekwakabva vaitire ndiwo kunyoresa uye Implementation mari uye zvoupfumi basa zvebhizimisi munharaunda yacho Russian Federation. Panguva iyoyo kuva pakuenzanisa vanovengwa wakaiswa zvinhu. Tax Code rinotsanangura nhamba makambani anosunungurwa kubva pfuma mitoro, izvi zvinosanganisira:

- masangano ezvitendero;

- Masangano vakaremara vanhu;

- pokugadzwa padzimwe maitiro;

- kuenda yeUnited migwagwa, njanji mitsetse, simba mitsetse;

- mishonga mumarabhoritari uye kugadzirwa;

- football Songaniro;

- SP, kushandisa itsanangudzo mutero neChikomonisiti;

- musangano of Paralympic uye Olympic Games.

Mitero asina kuzivikanwa sangano riri yabva panguva remunharaunda chechetere. Kazhinji, vakabvumirwa ichi vari emakambani pokugara uye zvaiita mabasa, zvokurima, matunhu neminisiparati, zvoutano masangano. Article nhamba 374 of Tax Code rine mazita yakazara payers pfuma mutero.

hwaro

The pfuma vakabatsira vadyi mabasa, chinjwa, was, akatamisira kwenguva pfupi muridzi kuvimba, Real Estate ndiyo nyaya dzemaitirwe uyu mhando rokubva mubhadharo sezvo pfuma mutero. The hwaro kukarukureta zvinoratidzwa chizvidavirire zvinyorwa zvebhizimisi nhoroondo nhamba 01. Foreign masangano kushanda mundima Russian Federation, kuchengetedza chizvidavirire zvinyorwa zvavo maererano nemitemo Russian. Vanodawo vagari mutero uye vanofanira kubudisa accrual pfuma mutero. The Postings ari rokuzvidavirira zvenhoroondo, paumbwe taxable nechigadziko, kukarukureta uwandu dzimwe mutero rinoitwa maererano Articles of Tax Code, kana pasina mitemo okuwedzera nevamwe emunharaunda fiscal nezviremera. The chinhu pakuverenga muripo havagoni kuva:

- Zvivako chenhau netsika nhaka (nyika, yeUnited, kwematunhu);

- Nyika (pasi rumwe rudzi mutero);

- enzvimbo Bazi Defence, mapurisa, correctional hurongwa;

- chaivo, mvura pfuma;

- nzvimbo zvinhu;

- mhando renyukireya kugadzwa nzvimbo yakachengeterwa kuchengetera mwaranzi;

- zvikepe uye dzinopwanya aizi.

Kutsunga hwaro

sangano mumwe kuita mabasa chero mhando munharaunda yacho Russian Federation anosarudza mari pfuma pakuenzanisa. Saka, anoumba hwaro nokutongwa nokuda kukarukureta chepfuma mutero. Sezvo zvakarurama munhu kuverenga pamusoro avhareji residual kukosha wakaiswa zvinhu.

Muchiitiko chino, ukoshi ichi zvinosanganisira zvose Analytical Nhoroondo nzvimbo 01. Kuvapo yoga mapoka kana subsidiaries mune dzimwe nharaunda iri chinhu zvazvingava kuchinja kana reallocation kuti mari pakati zvemari-siyana masangano ari Russian Federation. The taxable garo inogona kuumbwa mune generalized chokukomborerwa mubereki vachida.

kukarukureta garo

Avhareji ukoshi wegore chepfuma bhizimisi rinowanikwa pachishandiswa pachiyero pepa Data. It akaenzana musiyano mari akanyorwa pamusoro nhoroondo 01 uye 02. kukarukureta mutero pamusoro pfuma iri 1C nemamwe chizvidavirire nezvigadziko anoponesa nguva akaundendi, sezvo paumbwe residual ukoshi kunoitika rwoga pakuguma yacho nhau nguva. In amortization izvi subtracted kubva pakutanga mutengo panguva iyo chinhu chiri kupinda mumabhuku uye nokutumwa kubva pazvinhu zvinhu. Residual ukoshi pfuma yesangano anowedzerwa kumusoro. The zvichiguma ukoshi yakakamurwa kuwanda kwemwedzi, yakawedzera mumwe: 4 - panguva Quarterly kukarukureta, 13 - nomunhu pagore.

mutengo

pfuma mutero accrual zvinoratidzwa mari migumisiro wekambani, asi kukura kwaro kunobva nhamba zvezvimedu midziyo yayo mutengo. Yokumusoro panogumira ichi zvazvingava mhando fanira kubhadhara yakatangwa TC, ndiko 2,2% uri countable nechimwe. Kusiyanisa anobvumirwa chete yakanatsa siyana uye vagara vandifungira normative mabasa remunharaunda yezvakaita payer chikamu uye chinangwa pfuma zvinhu. Mutero unodiwa kunoenderana panzvimbo kunyoresa bhizimisi isangano. Mari idzi apinda chefuma nharaunda. Kazhinji, zviremera zvomunzvimbo kushandisa kunonyanyisa ukoshi - 2.2%.

musi mubhadharo

Nekurangarira accrual pfuma mutero riri kuitwa munyika nhau nguva (gore). The Tax Code anoita muripo kubva mberi kubhadhara iri Quarterly hwaro. Kukarukureta gore negore kukosha mutero unoitwa tichifunga anotamisa panguva kupiwa nguva. The kupedza vatumira kuzivisa uye muripo - March 30 akatevera nhau gore. Pakunyora mberi kubhadhara zvakafanira kusangana mazuva 30 mushure kuguma inotevera kota. Panguva imwe chete nokuda zvemagetsi kukurukurirana Mipata chakasvitswa chiziviso, kana IRS anogamuchira kukarukureta papepa, zvino yakatumwa 10 mazuva asati wava. Article 383 of Tax Code anoita nzira kuti kuzviisa pasi mashoko uye musi. Mitero vangashandisa mumatauriro huru gwaro mashoko, kana pasina mumirau remunharaunda kukosha, varwere vamwe mashoko.

kukarukureta

Dzakava kukosha yemakambani pfuma mutero rinowanikwa sezvo chigadzirwa mwero (2.2%) uye mutero chawo (pre-dzaona). Vose ukoshi akatsunga kuti gore, kufungisisa mberi kubhadhara. Kukarukureta nguva kunobva nguva akagara pamusoro nyaya mutero. Kana mumapoka uye subsidiaries vaine chizvidavirire yavo pachavo, ipapo nemhaka yavo pachiyero machira kubhadhara mutero panzvimbo kunyoresa. Panyaya iyi, sangano mubereki kuzvidavirira chete nokuda kwavo pfuma. Kuverenga mberi kubhadhara basa mwero uye mutero chawo rakakamurwa zvina Quarterly. Munguva nhau nguva, avhareji kukosha pfuma wepagore iri kugadziridzwa kukosha pamudyandigere (liquidated, ndakatengeswa) pfuma. At kugumiswa mabasa kambani mishumo uye anoita mari zvakakodzera pamusoro migumisiro kwenguva, kureva. E. Kushaya prepayments kunoitika panguva yacho sangano kubva mazita.

chizvidavirire

Masvomhu pamwe bhajeti uye kure-bhajeti mari pave nechimwe basa sangano. Nokuti rokuzvidavirira zvinangwa, akasikwa kubudikidza 68, riri kunyorerana zvenhoroondo mari uye mari kunoratidza accrual uye kuripwa dzinotsanagura vesangano wazvipira kune hurumende. Hunoratidza mhando dzose kubhadhara yomuka maererano kukura uye hurongwa rokuzvidavirira panguva kambani.

Accounting Entries kuongororwa pfuma mitero ndeinotevera:

1. DT 91/2 Km 68 / Sub-nhoroondo - pfuma mutero dzakava uye yaisanganisira mune dzimwe mari;
2. Am 44, 26 KT 68 / Sub-nhoroondo - the kuongororwa mutero iri dzinounzwa kuna mukuru mari yacho zvebhizimisi kana bhizimisi mari.

shanduro Vose regai nezvinotaurwa mumutemo waJehovha Russian Federation uye anoshandiswa unowanzosangana. Pakusarudza kushandisa mari yavaive nzira, unofanira kunyora nzira zvakakodzera chizvidavirire mitemo. Musiyapaduku yomutero nechigadziko, sizvo spacing uwandu kuti chizvidavirire zvinyorwa kuputswa, izvo zvingaita kuti Zvirango pakati fiscal zviremera fines kune administrative basa. Accrual yevateresi emakambani iri rinokosha mutero neChikomonisiti kunobva chizvidavirire hurongwa. Masangano kushanda UTII, zvivako mutero hakuna akabhadhara. Kwainoita system (15% mari - mari) inosanganisira kuripwa mitoro pamwe mberi yavaive yawo chikamu mari. Apo USN (6%), mutero kana pfuma muridzi nesangano, asi zvinokonzerwa yayo mari.

mubhadharo

Tax kupima pamusoro pfuma, wiring uye Masvomhu wakavhomorwa chimuka zveakaunzi, inotongwa mutero rokuongorora kuti vawane mashoko akavimbika pamusoro kubhadhara kunyorerwa kuti bhajeti. Credit Account 68 ane yakakodzera Analytical ndizvidavirire zvichiitirwa muchidimbu umboo dzemaitirwe. Kuvhara mazita yaunganidzwa tichiverenga nokumukirana ari mugumisiro anofanira ikozvino ngaitorwe akakodzera nhoroondo. Panyaya iyi, ndiyo tsamba inotevera: Dr 68 / subaccount RM 51, 55, 52 - mutero mhosva pamusoro yesangano iri kambani kuchitaurwa pamwe design, inokosha kana dzimwe mari nhoroondo. Kubhangi kushandisa anofanira kumisa Kururama bumbiro uye mashoko anenge muripo.