Nokurasikirwa kubva rokutengesa: wiring, chizvidavirire

Nemasangano mubasa Wholesale vagotengeseranamo Vakaunganidza inventories mishonga. Of zvisingachashandi zvigadzirwa nguva nenguva unofanira kubvisa. Vanogona kunyora kure kana kutengesa panguva pazasi mutengo. Mabhizimisi kunogonawo kutengesa midziyo panguva chibvumirano mutengo, riri kudzika kupfuura bhuku. Muzviitiko zvakadaro, kunyora kure Nokurasikirwa pamusoro yavakatengesa Os?

mutemo

Loss unobva kutengeswa zvokushandisa, kunoonekwa taxpayer sechinhu mari mari mutero (Art. 268 kubva Tax Code). Rinowanikwawo dzimwe mari uye migove yakaenzana amortized pamusoro yasara upenyu anobatsira.

The GAC kuratidza ruzivo pamusoro kutengeswa mashoko aishandiswa uchishandisa hurongwa 91 "Mamwe mari uye mari", uyewo munhu Sub-nhoroondo "Disposal Equipment." Maererano DT anoratidza kukosha decommissioned nzvimbo muna CT - pamusaka depreciation. Pashure kurasa ari residual ukoshi zvakanyorwa kure nyaya 91.

Sale rokuvhiya kuungudza: wiring

• DT01 dzesub "Disposal" KT01 dzesub "Os kushandisa" - akanyorwa kure yepakutanga Mari yaidiwa kuvaka.
• DT02 KT01 dzesub "Disposal" - akanyorwa kubvisa dzakava depreciation.
• DT91 subaccount "Other mari" KT01 dzesub "Disposal" - mhosva residual ukoshi.
• DT62 (76) KT91 "Other mari" - vakatengesa midziyo panguva imwe vakabvumirana mutengo.
• DT91 "Other mari" KT68 - mhosva VAT.
• DT50 (51) KT62 (76) - akatambira muripo.
• DT99 KT91 - wairatidza zvemari mugumisiro.

The Ogtagorcvac kuwanda kurasikirwa kubva kutengeswa michina iri zvizere Pakusarudza kwokupedzisira zvemari mugumisiro musangano. The Dove kuwanda kurasikirwa nokuda nhau nguva pamwe kunooneka, uye muna Ogtagorcvac - zvakazara, ndiko kune mutero akasiyana. Saka, kuwedzera ataurwa zvinyorwa vanofanira kuumba wiring kwakadaro:

- panguva chokuti: DT09 KT68 - airatidza mutero twa;

- Monthly: DT68 KT09 - zvishoma vaibhadhara mutero twa.

1C

Kuzadziswa midziyo zvinoratidzwa purogiramu nhoroondo 91. The Postings kunotangira gwaro "Kutuma Os." Financial mugumisiro dzinoongororwa nokuenzanisa pakati uwandu RT 90.01.1 uye 90.02.1 nechimwe chinhu.

Gwaro "Operation (GAC uye Dove)" Tab Dove vanofanira kuratidza nokurasikirwa kubva rokutengesa. Wiring: KT91.09 DT97.03. Temporary kusiyana vanoonekwa KT91.02.P DT97.03 chinyorwa.

Danho rinotevera - kuzadza muperekedzi "ichinonoka mari":

• View LSO - rokutengesa pane depreciable chinhu.
• Kuziva mari - pamwedzi.
• Huwandu kurasikirwa.
• Kutanga nyora-kure - 01 pamwedzi zvichitevera uno.
• Kupera nyora-kure - 30 (31) romwedzi iyo chinhu kunyorwa achaita chose.
• Score: 91,02.
• Subkonto Ogtagorcvac (NU) - Nyaya "The zvemari mugumisiro pashure Implementation yacho uchishandisa hurongwa."

Zvinotevera kubata magwaro pamutemo mumwedzi kare: tsanangudzo zvemari mugumisiro, Masvomhu nokuti NPP.

Implementation of Central Bank

Zvinofanira Pakusarudza mutero chawo ari nokudzorwa Art. 214 of Tax Code. Akatsanangura zvokudya zvayo kushanda Implementation remapazi, kuchinjanisa, kutendeuka uye kudzikinurwa Central Bank.

Funga kuti overenga purofiti, kurasikirwa rokutengesa. fomura:

Financial mugumisiro = mari kubva rokutengesa - mari.

Mari ndiko oga pamusoro zvitupa kuti nhumbi pamusoro pamisika, uye avo kuti urege kuonekwa ari dzokushandura, asi zvinodiwa wakasiyiwa Central Bank. Maererano Tax Code, musi kwayo chionekeso akabvuma:

• In mari - zuva kutapurirana mari iri brokerage nhoroondo matirastii, kana anaro of Central Bank.
• In-mhando - zuva kutapurirana mari. Kazhinji pakuvhiya idzodzo dziri vakatsinhanisa mamwe certificate.

Dzemaitirwe nezvibereko zvemari inorangarira yakadaro mari:

• mari Kutamiswa neDare Issuer, vakabhadhara pasi chibvumirano;
• muripo mabasa nenyanzvi kuchengetedzeka pamusika vechikamu;
• shoma, dhisikaundi akabhadhara PIF iri kutengwa kana kudzikinurwa mugove;
• Exchange kubhadhara;
• vaibhadhara mitero;
• Payment munyoresi;
• % Mari vaibhadhara anaro pakati zvikwereti vakagamuchira kubva Central Bank kuita kwema;
• dzimwe mari chokuita kutenga certificate.

Kana taxpayer yave vakashandura Central Bank, iri murwiyo zveminda vakaziva chete mari inobhadharwa kuti gwaro yepakutanga. All mari inofanira document- yasimbiswa.

Sezvaratidzwa Purofiti, kurasikirwa rokutengesa? The Postings ndeinotevera:

• DT76 KT91-1 - vakawana zvakanaka nemari mugumisiro kubva kutengeswa anogoverana imwe sangano;
• DT91-2 KT58-1 (76) - akanyorwa kure kukosha kuchengetedzeka uye mari dzinoenderana kutora kwavo.

mienzaniso

Muna 2014, boka akatengesa Central Bank pasi kutengesa zvibvumirano:

• 01,04 - akatengesa mamiriyoni 10 inokwana zviyero .. anogoverana nokuti mamiriyoni 1,5 rubles.
• 25,04 - vakatengesa migove 50 dzisina nhumbi pamusoro musika 50 zviuru rubles ..

The zvachose mari kuchengetera boka Central Bank wokutanga vakasvika mamiriyoni 1,3 rubles, uye wechipiri -. 55 zviuru rubles .. The zvemari mugumisiro rinowanikwa yoga.

1. 1.5 - 1,3 = 0.2 iwe ..

2. 50 - 55 = - 0.5 iwe ..

Kureva, sangano yakagamuchira kurasikirwa kubva kutengeswa migove kuti hadzina nhumbi pamusika.

Features

The hwaro pakuverenga mutero kunobatsireiko kubva pakutengeswa of Central Bank. Uyezve, kana panguva nguva kutengeserana dzaiitwa nevanhu vasiri hachichinjiki. zvitupa, ipapo mari kwavari ipfupi nokurasikirwa akaziva vamwe kwema pamwe chete CB.

Muna 2015 2 kutengwa uye kutengesa zvitupa ndakazvipiwa dzisina nhumbi pamusika. Mumwe akagamuchira mubereko 300 zviuru rubles, uye yechipiri - .. Kurasikirwa mu uwandu 25 zviuru rubles .. Pakadaro, hwaro pakuverenga mutero kuchada mari mugumisiro: 300 - 25 = 275 zviuru rubles ..

riparadzirwe mari

The zvemari mugumisiro nokuda kwema zvakadaro pamwe Central Bank pakutsvaga nzira pamusoro apa: kubva zveminda kubva pakutengeswa iri deducted mubatanidzwa zvodii. Maererano Tax Code, Kurasikirwa kubva kutengeswa wevimbiso manotsi uye dzimwe Central Bank akagamuchira muzvirevo nguva, unogona kuderedza mutero umbowo akavhiyiwa pamwe zvitupa vari mudare munguva. Izvi zvinoreva kuti mari huru basa haigoni kuderedzwa munhu asina nemari mugumisiro kubva kwema pamwe Central Bank.

Bhiri anogona kupiwa aripe pachine. Nokuti rokuzvidavirira mugumisiro zvemari kuti kwema dzakadai kwema pamwe Central Bank, zvakakosha kuti wevimbiso manotsi vakanga watengwa sezvo Central Bank. Kureva, chinofanira kuva gwaro achisimbisa yavakatengesa rugwaro nokuda mari.

Kana bhiri wakagadzirirwa senzira muripo, mari mugumisiro Kukura remapazi ayo imomo. Masangano havagoni kuverenga ariega ari taxable umbowo kwema akadaro, uye kureva chitsama dhisikaundi varasikirwa.

muripo

Tax Code anopa vanhu mukana uchatamisa munhu asina mari mugumisiro inotevera mutero nguva panguva Central Bank, izvo vaitengerana pamusoro pamusika. Nokurasikirwa ari akaderedza umbowo dzemaitirwe pachake mari mutero. The rakawandisa havana zvaisanganisira mugore ano igotakurwa mberi unotevera gore zvizere kana chikamu. Chete mufananidzo kapfumbamwe kunogona kuderedza mari.

Sale nezvinhu kurasikirwa

Zvasara dzokuchengetera kuti vava zvisingachashandi, zvaifanirwa kunyorwa kure kana kutengeswa. Kana yechipiri, pakutengeswa mutengo vangangozova zvishoma pane bindu. The zvichiguma kurasikirwa kunobatanidzwa mari mutero kubva rokutengesa - sezvo chikamu okutengesa kwemari uye mari anozivikanwa mu mari inoshandiswa (Article 268 kubva Tax Code.). Kana kutengeserana mutengo achava anopfuura 20% kutsauka imwe kana mhiri kumusika kukosha yakafanana zvinhu, mutero anogona kuongororwa dzokuwedzera NPP uye Zvirango.

Operating mabasa

inopiwa 90 "Sales" kuratidza zvemari mugumisiro kubva zvavo basa. Kwaari infest subaccount, izvo zvinoratidza:

• 90,01 - Revenue kubva rokutengesa.
• 90,02 - Cost.
• 90,07 - Distribution mari.
• 90,09 - "Profit / sokurasikirwa rokutengesa."

muenzaniso

Nokuti pamwedzi zvebhizimisi mari dhesiki akapiwa 900 zviuru. Kwiza nechekuzasi. sezvo kwemari. Cost kwenhumbi vakatengesa mari kusvika 790 zviuru. Kwiza nechekuzasi. Distribution mari - 68 zviuru rubles .. We ngaaverenge mari, kurasikirwa pamusoro rokutengesa. wiring:

• DT50 KT90.01 - 900 000 - yaiwana kwemari.
• DT90.02 KT41 - 790 000 - kufungawo mutengo kwenhumbi.
• DT90.07 KT44 - 68 000 - mari akanyorwa kure.

Financial mugumisiro:

• DT90.01 CT 90,09 - 900000
• DT90.09 KT90.02 - 790 000
• DT90.09 KT90.07 - 68,000

The yokupedzisira pakuenzanisa nhoroondo 90,09: 900 - (790 + 68) = 42.000.

Panoperera iri nhau nguva kambani vakagamuchira purofiti.

Kana turnover pamusoro DT vaiva mukuru CT, mari yaizova namahwindo Posting:

DT99 CT 90,09 - azivikanwa kurasikirwa.

tengeserana mvumo

Dzimwe nguva chigadzirwa mitengo chakachinja pakati Billing nguva. Funga nezvomuenzaniso kuwedzera dzaishandiswa Kushivirira muchimiro yunifomu chikamu kuti zvigadzirwa zvose.

fomura:

• Gross purofiti = Turnover * surcharges / 100.
• Nabavka = Trading mugove (%) / (100 + Trading mugove (%)).

Ltd. In vasara nhumbi pamusoro nhoroondo 41 kusvika 01,07 ne 12,5 zviuru. Kwiza nechekuzasi. Trading kumucheto pa 01.07 (by 42) vakasvika 3.1 zviuru. Rubles. Muna July, kugadzirwa chakatengwa kuti mubatanidzwa 37 zviuru. Kwiza nechekuzasi. VAT. zvigadzirwa zvose rave kuongororwa wezvokutengeserana chiratidzo - 35%. Kambani akagamuchira Ndakatengesa zvehombodo ibasa rake 51 zviuru. Kwiza nechekuzasi. (Pamunoita VAT - 7,78 zviuru rubles ..). Distribution mari - 5 zviuru rubles ..

Ukuru dzaishandiswa dzichashivirira vakasvika:

- zvigadzirwa zvitsva: 37 000 X 35% = 12.950 rubles.

- on kutengeswa zvigadzirwa: 35% / (100 + 35%) = 25.93%.

Gross Income: 51 X 0,2593 / 100 = 13 222 rubles.

Ogtagorcvac kunoratidzwa muna purofiti, kurasikirwa rokutengesa. wiring:

• DT50 CT 90-1 - 51 000 - unoratidza kwemari.
• DT90-3 KT68 - 7780 - VAT.
• DT90-2 KT42 - 13 222 - debited pamwe mari varikumahombekombe.
• DT90-2 KT41 - 51 000 - deducted mari Implementation.
• DT90-2 KT44 - 5000 - zvawanikwa rokutengesa mari.
• DT90-9 KT99 - mari yakawanda 51 000 - 7780 - (-13 222) - 51 000 - 5000 = 442 rubles.

Panewo nyaya apo kwomugove iri basa yoga nerimwe boka zvigadzirwa. Ipapo yemaitiro nokuda kukarukureta kwakakomba mari richava:

VD = (Turnover (1) X dzichashivirira Turnover + ... + (n) x dzichashivirira) / 100

Balance kwenhumbi pakutanga romwedzi - 16.8 zviuru rubles .. Vakagamuchira zvigadzirwa yaikosha - 33,2 zviuru rubles .. Trading kumucheto ndiyo 39% kuti pakuenzanisa zvinhu uye 26% - pakasvika itsva. Ndakatengesa kubva pakutengeswa - 50 000 rubles. (Pamunoita VAT -. .. 7627 rubles). Kutengesa mari - rubles 3,000.

We ngaaverenge kwomugove kutengesa:

- nokuti boka mishonga rokutanga: 39 / (100 + 39) = 28,06%;
- nokuti boka rechipiri mishonga: 26 / (100 + 26) = 20,64%.

Gross mari nokuti mwedzi uchava:

16.8 X 33,2 X 0,2806 + 0,2064) / 100 = 11 564 rubles.

We Map humboo kuna ECU:

• DT50 KT90-1 - 50000 - unoratidza kwemari.
• DT90-3 KT68 - 7627 - rwunoverengerwa kuti VAT.
• DT90-2 KT42 - 11564 - debited wokutengesera kumucheto.
• DT90-2 KT41 - 50000- deducted mari Implementation.
• DT90-2 KT44 - 3000 - vaiona mari.
• DT90-9 KT99 - mari kubva kutengeswa 50 000 - 7627- (-11 564) - 50 000 - 3000 = 937 rubles.

Kuverenga NPP anofanira kuziva mutengo kwenhumbi. It rinowanikwa kubva kukosha wezvokutengeserana kumahombekombe. Asi migumisiro Masvomhu mutero uye chizvidavirire zvingasiyana. Somuenzaniso, yechimbadzo chikwereti pa ECU muBumbiro mari inoshandiswa, uye muna Dove - nechokuita asiri uchishandisa mari.