How kusika kuchengeterwa kuzororo mubhadharo. Gadziriro kuzororo mubhadharo

Panoperera nomumwe mutero nguva, boka anogadzirira wepagore kuzivisa mari mutero. Article 289 (ndima 4) NK ichipa voitakura kunze kwete paya pane March 28th. Kuverenga taxable nechigadziko, zvinokosha kufungawo wandei pfungwa. Pakati pavo - a fanira uwandu pamusoro reserves, iyo yakaumbwa mugore. Zvinonzi musi 31 December. Chinangwa nzira iyi anoita kuziva tsva inopfupikisa kana mutengo overruns, uyewo kuchinja ari taxable hwaro. Funga zvakare kuti ndizvidavirire urongwa zororo mari.

tsananguro

In Art. 324,1, p. 1 NK rine urongwa varwere kuti mitero vanoronga kuita kuverenga urongwa vacation mari, zvinoratidzwa magwaro kushandisa nzira yavo kukarukureta, uyewo kunonyanyisa mari uye chikamu pamwedzi mari ino. Nokuda kwechikonzero ichi, anoita rinokosha kufungidzira. Zvinoratidza kukarukureta of pamwedzi mari iri kuchengeterwa maererano nemashoko ose nokukosha mari pagore. Kuronga mari rinoitwa pamwe nechekuita mukugarisana uwandu inishuwarenzi rwakabhadharwa kuna mutengo. The chikamu mari kuti kuchengeterwa kuzororo muripo kunotsanangurwa so nhamba runodiwa wepagore zvekushandisa pamusoro pavo pakukosha wepagore mari chete s / N vashandi.

pfungwa dzinokosha

Maererano Art. 324,1, p. 2 NC, dura accrual vacation mari zvinoreva midziyo mari s / N tsamba Mapato revashandi. Achitungamirirwa ndozvakajairwa, urongwa huri muna Art. 318, n. 1, Bazi Finance akagumisa kuti taxpayer ane kodzero yokuziva kuti mari mhando, anosanganisira mari idzi. Vangave zvisina kunanga kana yakananga uye chokuita vashandi muzvirongwa kugadzira muitiro, uye kuti vaite zvimwe zviitwa ari boka, kwete chokuita kusunungurwa chigadzirwa. Zvisinei, vakatsaurwa ake, ari taxpayer vanosungirwa hwokuchengetedza mapepa. Zvinogonekawo chikamu kukarukureta urongwa vacation mari nomumwe STRUCTURAL chikwata. Panguva chinhu pamusoro zvekushandisa Data chinoitwa pamusoro zvebhizimisi yose.

Gadziriro kuzororo mubhadharo

Maererano zvokudya zviri Art. 2, ndima 1, chinhu. 324,1 NC kunobvira kuti mutoo:

% = (Otpuskplan SVotpusk +) / (+ OTplan CBOT) × 100%, sezvamakaropafadzwa;

• SVotpusk, CBOT - uwandu vachibhadhara inishuwarenzi dzakava akakodzera chitsama.
• OTplan - Zvinofungidzirwa mari (wepagore) pamusoro s / N vashandi.
• Otpuskplan - akapa kuripwa mari mazororo.

Mushure Pakusarudza chikamu chimwe nechimwe mwedzi zvakafanira kuwanda Verengai chaiwo mari kuti s / N (kusanganisira inishuwarenzi kubhadhara). Mugumisiro, iyo inotengwa, rwuripowo kuchengeterwa nhoroondo aripe mazororo pasi Art. 255, p. 24 TC. Panguva iyoyo zvinofanira nechokwadi kuti tinofanira kugara mari asingadi kusapfuudza miganho sezvo raanotaura mapepa.

muenzaniso

Funga paumbwe kuchengeterwa pazororo mari nokuda zvebhizimisi mubasa gadzira vasiri anokosha zvishongo zvinhu. Muna December, kwakasarudzwa vanochera yera ramangwana mari panguva 2013th gore. Nokuti mutero zvinangwa, kuMudzidzisi gadziriro enshrined muzvinyorwa. Pamwe chete ichi muganhu ukoshi zvakafanana pamwedzi mari uye kubva muzana akanga akatsunga. The kambani vakaronga kuti 2013 zvinotevera mari:

• On s / N - mamiriyoni 1 rubles.
• Gadziriro zororo mari - 264 zviuru rubles ..

At 2013 dziine inishuwarenzi kuti Fund c / N vaiva:

• 5.1% - mune FFOMS.
• 22% - kuti mudyandigere Fund.
• 2.9% - muna FSS.

Chiitwa kuti kuteererwa kambani ndorwevaya boka 9 profriska (NACE bumbiro 36.61). Izvi zvinoreva kuti mwero mipiro inishuwarenzi - 1%. The zvazvingava zvachose - 31% (22 + 5.1 + 2,9 + 1). Next, vazvidavirire ngaabvumire kuzororo mubhadharo:

Airwaves chitsama nokuti gore richava:

264 000 p. + 264 000 p. × 31% = 345 840 p.

Zvinyorwa zvinoratidzwa kuti kufadza zvekushandisa - 345 840. The envisaged wegore mari s / N, kusanganisira mari inishuwarenzi:

3000000 p. + 3 000 000. × 31% = 3930000 p.

The chikamu mipiro neimwe mwedzi:

345840 p. / 3930000 p. × 100% = 8.8%

Zvinoenderana Zvinofungidzirwa of akagamuchira mashoko

kushandisa mari

Gadziriro pazororo mari, maererano Art. 255, p. 24 Tax Code vachamutswawo muna kukupfura nokuti s / N mari. Muchiitiko chino, hazvizovi basa kukura chaiko nokugadzwa kubhadhara. Sezvakataurwa pamusoro, zvinonzi mune Urongwa kuzororo mari zvakakodzera inopfupikisa insured. Izvi zvinoreva kuti mari idzi murege chokuita nedzimwe mari, akadai Somuenzaniso, inishuwarenzi, varehwa s / n. Zvinofanira kurangarirwa kuti kwomugove kungashandiswa chete nokuda kwokuripirwa dzokuwedzera uye zvinokosha pazororo.

Muripo tsva nguva inotevera pakarepo anonzi mutengo s / n. Urongwa uhwu wakanyorwa unyanzvi. 255, ndima 8 Code. At urongwa iri rinoti Bazi Finance tsamba. Zvinokosha kucherechedza kuti tiri, zvikurukuru, voitakura ari severance pasuru. Asi iwe. 255 zvinoreva emirayiridzo nokuda tsva nguva, maererano Labor Code.

Inventory kuchengeterwa kuzororo mubhadharo

Sezvo rose gore, mitero inobva vanofungidzirwa pane zvekushandisa chaiyo patsvimbo mazororo, kuguma kwenguva, panogona kuva matambudziko mamiriro ezvinhu. Kunyanya, mari chaizvoizvo zvicharegererwa nevashandi nokuda mazororo angaita kusapfuudza kwomugove. Muchiitiko chino, kukosha kwayo, izvo chokuita mari kupfuura chaiwo mari musangano. Muchirevo chechinyorwa chino, ndezvomuzvarirwo kuti taxpayer yaifanira uwandu kuchengeterwa zororo mari. Izvi hunogadzwa unyanzvi. NC 324.1 (p. 3, ndima 1). Results of nzira zvakafanira kuti ape zvakakodzera nzira. Zvikurukuru, zvinonzi akambochera kana nekurangarira mashoko (chero chimiro). Kuratidzwa tinoguma kuvimba kana kambani anoronga iri inotevera nguva kuramba kuchengetera vanofungidzirwa mari.

Kunze zvenyukireya yemberi mari

Maererano Art. 324,1, p. 3, ndima. 3, kana vachida ane mari yakaringana kuchengeterwa chaizvoizvo dzakava, izvo akasimbisa uwandu panguva nguva mugumo taxpayer unofanira wa31 Zvita gore iro rakanga akambochera, zvinosanganisira mari chaiko uwandu vacation mubhadharo. Ukuwo, vari wakawedzera kuti premiums, rakanga rakavhomorwa pamberi yakati kumucheto. Kana kuronga rakatevera nguva, boka anofunga kuti Urongwa akabhadhara anosiya hakusi kukodzera, ipapo pakuenzanisa uwandu kunoratidzwa apo muchizviedza pa 31 December anorondedzera kuti nyaya isiri uchishandisa mari iri kuitika munguva.

The kwebasa rinofanira kudanda muna chirongwa gore rinouya

Kana chizvidavirire mutemo wekambani anoramba kuchinja panyaya urongwa, pakazopera yomutero nguva dzinogona kuonekwa vasara tsva mari. Maererano ndima 4 pamusoro nyaya NC, kuchengeterwa ramangwana mari kuti kwakaratidza maererano:

1. Of Nhamba mazuva tsva nguva vashandi.
2. Avhareji ukoshi vachikanganisa s / N vashandi.
3. Mipiro inishuwarenzi zvairayirwa.

Kana zvabuda ongororo yacho vakaverenga chitsama Urongwa tsva pazororo pamusoro chaiko pakuenzanisa kuchengeterwa pakazopera gore, zvakawandisa mari inofanira vanobatanidzwa mutengo s / n. mune mamwe manzwi, kana NO> OHP, musiyano akaenzana basa mari. Kana mugumisiro idukusa Verengai ongororo, kunofanira vanobatanidzwa asiri uchishandisa mari.

Kushaya mari reserves: muenzaniso

Huwandu mipiro Reserve kuzororo mari ndiyo 345.840 p. vashandi Over 2013 310 000 R wakabudiswa. mipiro inishuwarenzi ndeinotevera:

310,000 X 31% = 96 100 r.

Munguva kuyananiswa pakupera kwemakore, zvave pachena kuti chaiko mari dzakava (kusanganisira mari) mukuru uwandu zvokudya panguva 60 260. Saka, ndezvokuti, mari havakwanisi. Panyaya iyi, zvakawandisa mari inofanira vanobatanidzwa mutengo s / n.

Kukosha wemari wakabudiswa kupfuura chaizvoizvo zvinoreva: muenzaniso

Amount nokuti ngaabvumire nemari kwokuripirwa kuzororo mubhadharo - 345 840 p. Mugore, 250 zviuru vashandi. P wakabudiswa. Inishuwarenzi aiva 77 500 r. (250 zviuru. X 31%). Panozopera gore iri uwandu yakaratidza kuti chitsama urongwa chaizvoizvo rakapa kupfuura kutengesa (pamwe inishuwarenzi) pa 18.340 p. Zvakawandisa zvichava pasi kupatsanura sezvo vasiri uchishandisa mari.

tsva mumazuva

Vanofanira kuva vakatsunga chete sezvo wekupedzisira zuva roga. Kujekeswa verudzi ramangwana kuzororo mubhadharo mari panguva mutero nguva haina kuitwa. Nokufamba rokuyananisa kazhinji mubvunzo unomuka iri tsika sei kuverenga tsva mazuva. Pane vaviri zvokusarudza. nokukosha nhamba mazuva pagore zvinofanira kufungwa nezuva rokutanga. Zvinonzi zvichienzaniswa mari chaizvoizvo yakaunganidzwa. In rechipiri musiyano wezvinyorwa zvakafanira kufunga mazuva ose havana kushandiswa pana 31 December, kusanganisira mazuva apfuura. MOF anopa pakushandisa wokutanga musimboti. In kuyananisa tsika sezvo pane zviitiko kushandiswa rechipiri kusvika nzvimbo.

musaridzwa

In mutero chizvidavirire drafting mbuva mazororo anoita somunhu taxpayer dzevanhukadzi, uye mune zvemari - mabasa. Zvinofanira kucherechedzwa Zvisinei, kuti zvakananga chinoratidza izvi mirau imomo. Zvisinei, ongorora PBU 8/2010, kubhadhara wepagore anosiya nevashandi tenda Zvatinopiwa sangano. Zvinonzi kuzivikanwa sezvo kwakadaro chokupika dzinoverengeka ezvinhu, wakaiswa pakati ya. 5 PBU. Maererano ya. 16 zvakafanana gwaro, uwandu urongwa inovhurwa zvino, maererano iripo zvinhu mhuri. mabasa, zvakaitika zvakafanana mitoro. Zvinonzi kufungwa zvinofungwa nyanzvi, kana zvichidikanwa. Sezvo Mutemo "On Accounting" asingarambi kuronga mitemo yakajeka wokucheresa kukwira kudanda, nokuti masangano akawanda Zvakanyanya Kunaka Panguva Yepamuviri mhinduro yaizova kushandiswa kuti, iro rinoshandiswa kuti mitero zvinangwa. Saka, zvaibvira kuwiriranisa maviri mwero uye kubvisa kudiwa kutevera PBU 18/02.

Muchirevo chechinyorwa chino, zvinonzwisisika kuti mubvunzo zvinozivikanwa nokubhadhara mitero, pasinei vane kodzero vaite kukarukureta pazororo mari pamusoro mitemo Tax Code. Vamiririri Bazi Finance mukupindura shoma dzinotaura kuti mitemo pamusoro apa. Zvikurukuru, yakanga yakajekeswa kuti nokukosha munataisireva zvinonyorwa rokuzvidavirira maererano nemitemo PBU 8/2010, uye mutero munhoroondo - Art. NK 324,1. Maererano zvokudya wainyatsotaura PBU mundima 16, kambani anofanira kunyora kururama kwemashoko kukura kwacho kuita. In mabasa ichi kunogona vaifungidzira kuti urongwa yemberi kubhadhara kuti kutengesa mari, kana zvichikodzera, inogona kugadzirwa maererano nemitemo nengaidzo inopiwa nokuti Art. NK 324,1. Pano pasi, rinoreva mipiro rokumanikidzirwa mudyandigere, magariro (kwenguva pfupi urema nokuda maternity, njodzi uye Occupational chirwere), inishuwarenzi zvokurapa.

Moot pfungwa: nyaya yokudzidza

The taxpayer nyaya pamusoro mutero masimba, vakagumisa kuti mari vakafungisisa paumbwe yezororo mugove akanga akatakurwa kunze buda. Panyaya iyi, zvakanzi kuongororwa mamwe mutero mari pamwero vanenge mamiriyoni 1,7. P. yemutero vaiona kuti kujekeswa urongwa payer yemberi pazororo kubhadhara nevashandi kwakavakirwa mazuva ose tsva nguva vashandi vose varege kutora kusiya kubva pakutanga kushanda wekambani, yakaitwa zvisiri pamutemo. Judges, akavapindurawo, aiva mamiriro ezvinhu kuongorora aripo Article. 342,1, p. 4. Kunyanya, vakataura kuti zviri pamusoro apa mitemo kwete kuva inonzwisisika mhedziso kuti voitakura kunze pamusoro mazororo avo, izvo zviri pasi Urongwa uhwu nhau nguva. Maererano Art. 3 NC pakuvonekwa sarambidzika zvakawanda, kuzvipokanidza uye kusava nechokwadi mitemo mari nemitero zvinofanira kududzirwa muchifarira taxpayer. Maererano Art. 122-124 TC mushandirwi aifanira kupa vashandi pamwe pagore akabhadhara mazororo. Saka Act inopa mukana aite kuchinjwa iyi. Mukuwedzera, mitemo yairambidza haana kupa kubhadharwa wepagore anosiya kwemakore 2 years akatevedzana. Kubva ichi zvinoreva kuti pasi tsva nguva, maererano Art. 324,1 NC, unofanira kunzwisisa unaccorded mazuva sezvizvi, uye kupindira munguva.

chengetedza chirongwa kuronga

Funga sei kuti urongwa vacation mari ( "1C: SPP"). Options zvinowanikwa mupurogiramu kuti tikwanise zvakaenzana zvinosanganisira mari pakuburitswa mari kana turnover yacho nhau nguva. Izviwo, kunoita kuti kuronga zvakanaka uye yavaive mari. Wiring mutero uye chizvidavirire iri zvoga gwaro zvachose "Reflection s / N ari yaidzorwa ndizvidavirire."

Kuronga richiswedera unganidza rinoitwa sezvinotevera:

1. Vachipinda "Tools" Muterere, pazviruva zvinofanira kuva pachena.
2. Tab "zvokudya".
3. Isa zvakakodzera Checkbox pamusoro paumbwe kuchengeterwa mutero zvinangwa.
4. Rino "The reserves uye zvinofungidzirwa munataisireva" vanofanira kupiwa chimwe chinhu chitsva. Hunoratidza Urongwa kuzororo mari (by 96).
5. The chinhu chimiro yakazara mazita zvinokosha parameters. Heano Mipiro iwayo vashandi chekambani, iyo inoshandiswa dzemaitirwe pakati mari nokuda Reserve Fund.
6. Tsika anopiwa kuti gore rimwe nerimwe boka kuva chikamu chikuru parameters.

TC nuances

Vacation purogiramu, kazhinji akaita muchando. Maererano nemitemo, mushandi anofanira nezvokudzokera pamusoro kuuya zororo nokuda 2 weeks pachine. zvandinovimbisa Izvi chairayirwa nyaya 123, h. 3 TK. The chiziviso anofanira kuva kunyora. Taongorora mukuru anofanira setifaya nayo siginicha yake. Kazhinji, yakakodzera kuitira mabhuku zvakakwana maneja. Chaizvoizvo, iye achaita somunhu ziviso. Maererano vakawanda nzira zororo muunganidzwa Zvinotora karenda mazuva matatu asati pakatanga racho. Kana kunonoka pamusoro kambani anogona kunzi ane administrative mutongo (akanaka). Kana zvichipi- kutyorwa TC zvinodiwa mushandirwi anogona umbomiswa kwenguva kubva 1 kusvika 3 years.

Kana kusiya pazororo, kunoteverwa kudzingwa ari mushandi sezvo akabhadhara zororo kwemazuva matatu, uye kubhadharwa yakazara rinoitwa pazuva rokupedzisira nokushanda zuva. The mushandi anekodzero zviparadzanise nguva yake muhombodo anoverengeka nhengo. Murayiro haripi pokugumira zvavo nhamba. Zvisinei, pane zvimwe zvinhu. Chinenge chikamu chimwe pazororo Hachifaniri asingasviki 14 mukarenda mazuva. Nguva yasara inogona kutorwa kungwara mushandi.

Zvisinei, kududzwa kunofanira kuitwa rinokosha nuance. The mushandi anogona kuramba mufaro, kana, maererano purogiramu nguva yakatarwa imwe nguva. Somuenzaniso, mushandi anofanira kuenda kuzororo kaviri pagore - mumwe uye nhatu. Mushandi zororo zvikumbiro kwemazuva matatu kuchengetedza nayo Gospels / n. Panyaya iyi, maneja haagoni kuramba. Izvi imhaka yokuti purogiramu mazororo mutemo unoti vose mushandi uye mushandirwi. Izvi ndee muna Art. 123, chikamu 2 TC. Kana mushandi mashizha pazororo kunogona kukanganisa chokupika zvavakanga vachida kuita, nguva iyi inogona Kutamiswa. Zvisinei, zvinofanira hazvo kuva mvumo yacho mushandi. Mutemo apo kutadza kusunungura rakarambidzwa kwemakore 2 years pamusara. Kutsanangura iyi, unofanira kufunga kushanda kwemakore pane karenda. Saka count inofanira kuitwa pamwe musi mavambo ake nyanzvi basa rehurumende zvavakanga vachida kuita. Uyezve, mutemo anogovera administrative kuita kuti mushandirwi kuti hakudereri mushandi asina kuenzana makore 18 kana kushanda inokuvadza kana ngozi basa, pazororo.