Profit uye kurasikirwa nhoroondo - muenzaniso. Mirayiridzo yokupedzisa mushumo. Report pamusoro zvawanikwa mari (chimiro nhamba 2)

Mabhizimisi mazhinji eRussia anodiwa kuti atore rugwaro rwakadai senhoroondo yekubatsira uye kurasikirwa. Izvi zvinosanganisira kuiswa kwezvikwereti zvichiratidza kuti zvinobudirira sei kambani inoshanda - maererano nemari yekuwana mari uye yebhizimisi inobatsira. Iyi ruzivo inogona kubatsira kune vashandi, vateresi uye vanobatsirana. Chido chekugadzira mushumo unobvumirana chinogonawo kubuda nekuda kwebasa rekambani yekupa data kune zvigadziriro zvehurumende - Federal Tax Service, nhamba dzehurumende. Ndezvipi zviratidzo zvebhuku iri mubvunzo? Nzira yekuita nayo zvakarurama sei?

Icho chinokosha chehupoti

Nhoroondo yebatsiro uye kurasikirwa ndiyo muenzaniso webhuku rinokosha pakati pevaya vanogadzira zvinyorwa zvemabhuku. Zvinogona kutariswa kuti rimwe zita rezvinyorwa zvinowanzozivikanwa, kureva, "mhinduro yemigumisiro yemari". Izvi ndizvo zvinonzwika mumitemo yakawanda yemutemo.

Dzimwe nguva dhiyabhorosi rinotumidzwa se "mari yemitemo yeprofiti uye kurasikirwa". Pasinei nezita racho, tsime rakakodzera rine: mari yekushanda kwekambani kwenguva yekubika, ruzivo rwekuwana nemari yekuwedzera.

Zviri mukati mehupfumi

Mutemo weRussian Federation unotsanangura rugwaro rwakarongeka runoratidzira ruzivo rwakakosha - Fomu 2. Inhoroondo yekubhadhara uye yekurasikirwa yakagadzirirwa iyo inosanganisira zvinotevera zvinotevera: purogiramu (kurasikirwa) zvichienderana nemigumisiro yekutengesa kwezvinhu, kushandiswa kwemari uye mari, mari uye mari inobhadharwa Zvisingabatsiri mabasa, zvinotengeswa nesangano kuti zvigadzire zvinhu zvinotengeswa zvakakwana (kana kugadzirwa), zvekutengeserana uye zvekutarisira mari, mari inowanikwa kubva kutengesa, mutero wemari, inopesana munataisireva, pfuma, mambure purofiti. Pasi pose, ruzivo urwu runotibvumira kuti tinyatsotarisa kubudirira kwebhizimisi rebhizimisi rekambani.

Kukosha kwebhuku racho

Nhoroondo yebatsiro uye kurasikirwa ndiyo muenzaniso wehurukuro inonyanya kukosha maererano nekuongorora kubudirira kwebhizimisi yemabhizimisi ehurumende. Ichi chinyorwa chinosanganisirawo zviyero izvo zvingaita kuti zvione kushandiswa kwekambani kana zvikamu zvega zvega zvekutengesa (kutengesa).

Zvose mari yekambani inozivikanwa, saka, nehuwandu hwebatsiro, uyewo nechinangwa chekubatsira. Chigadziro chekutanga chinogona kugadziriswa kuburikidza nemasimba ekutengesa, kubhadharwa kwemamwe mari, kugoverana mabasa uye mamwe mabasa anotarirwa kuita purofiti. Yechipiri inobvawo pane yehuwandu hwemari.

Kuongorora kwehupoti

Kuongororwa kwekambani yekambani yekufambisa uye kukanganiswa kwekambani kunokubvumira kuti uone kushanda zvakanaka kwekutarisira kuita mabasa mukati mehutano hwematongerwo emhando dzekutengeserana - kubudisa, kupa, kutengesa uye mabasa evanhu. Kuwana ruzivo rwakakosha kuchabvumira vatungamiri vesangano kana, semuenzaniso, vatengesi kuti vaongorore kuti zvakajeka sei nyanzvi uye vatungamiri vekambani vanoita nharo, sarudza matanho ekugadzirisa hurongwa hwekufambisa kwebhizimisi. Nhoroondo yekubatsira uye kurasikirwa kwekambani inokubvumira kuziva kuti zvipi zvinokanganisa kushandiswa kwemabhizimisi emakambani, izvo kambani ine zvimwe zviwanikwa zvekuvandudza kushanda kwemari. Idzi ruzivo rwakakosha kune vose vatungamiri nevatengesi kana vatengi.

Nyorera uye magwaro ekuverenga

Kubatsira uye Kurasi Mashoko ndeye muenzaniso webhuku iro, sezvatakataurwa pamusoro apa, rinowanikwa mune zvinyorwa zvemari. Mukutaura kwaro, inofananidzwa kune imwe nzvimbo yakadai seB balance Sheet. Panguva imwecheteyo, mazano ekugadzira mapepa aya anosiyana zvikuru. Saka, chikamu chemari inotora inosanganisira kuiswa kwemashoko seimwe zuva chaiyo. Nekudaro, iyo nhoroondo yebatsiro uye yekurashikirwa inofanira kuva nemashoko nemigumisiro yakawanda - yekutanga kwekutanga, mwedzi mitanhatu, mwedzi mipfumbamwe, pamwe chete negore rekutere.

Sirivha yepaji uye nhaurirano yekubatsira uye kurasikirwa ndeye firms inofambisa kuverenga. Basa guru mukugadzira rudzi rwekutanga rwebhuku nderokuratidzira kwemashoko pamusoro peimba yekambani uye mitsva yekubhadhara mabasa ayo. Uyewo, iyo purogiramu yebatsiro uye kurasikirwa inorondedzera zviitiko zvemabasa emufambisi uye inoshandiswa kuongorora kubudirira kwebhizimisi yemabhizimisi ehurumende. Kazhinji, zvinyorwa zvose zviri kuendeswa kumitambo yakakodzera yehurumende panguva imwe chete. Zvinyorwa zvinozivikanwa zvakare zvakakosha zvikuru, sezvatakaona, kune vashandi, pamwe chete nemasangano anobatana anoronga kushandira pamwe nekambani.

Tinofanira kutarisa deta iri mushumo mukuru?

Nhoroondo yebatsiro uye kurasikirwa inonyanya kukosha. Inopupurirwa nemasaini ekutungamira kwesangano, uye naizvozvo haikwanisi kuva nemashoko anoratidzwa nechinangwa chokusausa nemaune pfungwa yekuti zvinhu zviri kuitika sei mukambani. Mune zvimwe zviitiko, kunze kwevamwe vanobatanidzwa mukugadzira rugwaro rwakakodzera, kuitira kuvandudza hutano hwekutsvaga kwebhizimisi yemabhizimisi ehurumende. Izvi zvinoitwa mune zvekuda, kutanga kwezvose, kambani pachayo, iyo inogadzira rugwaro - kuti boka rakakura sei pakuumbwa kwehupfumiro uyu, kazhinji mafungiro acho kubva kune vamwe vatengesi vematengesi anobva.

Document structure

Nheyo huru yekugadzirisa mushumo ndeyekuratidza zviratidzo zvinopa pfungwa yekuti iyo firimu inobatsira here kana inobatsira. Mashoko anonyanya kukosha kune izvi akanyorwa pakutanga kwebhuku (mari, yekutengesa data, mari - kusanganisira mutungamiri).

Mushure mokunge ruzivo ruzivo rwuri kuratidza kushanda kwebasa rakagadziriswa mumagwaro, mushumo une zvimwe zviratidzo zvine chokuita nekuumbwa kwemari kana mari - somuenzaniso, chido chekuisa mari (kana, zvakare, chikwereti chemitemo), zviitiko zvinoratidza migumisiro yemabasa emabhizimisi Simbisa pamberi pemutero. Zvadaro kubatsirwa kwekambani kunoverengerwa mushure mekubhadhara mari inodiwa yebhajheji uye yakanyorwa zvakare mumushumo. Nokudaro, mugumisiro wekupedzisira wezvemari unoumbwa - net profit (kana, zvakatarisa, kurasikirwa) kwekanguva yemitero.

Kunyatsotsanangurwa kwetsanangudzo yezviratidzo zvehupoti

Chii chandinofanira kutarisa kana ndichitarisa kuti zviratidzo zvinosanganiswa mumagwaro akaita seFomu 2? Nhoroondo yebatsiro uye kurasikirwa inofanira, kutanga kwezvose, kuumbwa maererano neshoko rekuwedzera. Izvi zvinorevei? Mitsva inofanirwa kuwedzera panguva iyo mutengi kana mutengi we sangano anofanira kutanga kuita kuzadzikisa kunobatanidza nekubhadharwa kwezvinhu kana mabasa. Semitemo, inomuka mushure mokunge midziyo yacho yatumirwa, kana maitirwo anopiwa. Zvinyorwa, izvi zvinowanzoendeswa nehurukuro nemutengi wezvakada kugadzirwa zvinyorwa.

Saka, ikozvino tinoziva kuti Fomu 2 chii-purofiti uye kurasikirwa chirevo. Ngatitangei kudzidza zvino ndezvipi zvinyorwa zvekunyora dhidhi ino. Chimiro chemuhumo unobatana unoenderana uye unorumbidzwa neHupatimendi reMari. Zvakakosha kugadzirira rugwaro musi waMarch 30 wegore mushure mekuzivisa imwe, kana iri mubvunzo wekupa ruzivo rwegore rekutere. Zvinogona kucherechedza kuti fomu inobvumirana nayo yekodha yekodzero uye yekurasikirwa inogona kugadziriswa neyanyanzvi vachigadzira rugwaro urwu. Aya kana mamwe mitsetse anogona kubviswa (somuenzaniso, kana pasina chikonzero chekufungisisa pane zvimwe zviratidzo), kana, zvakare, zvinowanikwa nevashandi vezvikamu zvakakosha zvekambani.

Ndingazadza sei mushumo?

Nzira yekugadzirisa sei chirevo chemari? Fomu neFomu 2 - chinhu chekutanga chatinoda. Inogona kukumbirwa pahofisi yeFTS iri pedyo kana pawebsite yebazi - nalog.ru. Chinhu chokutanga chaunofanira kubhadhara paunenge uchizadza dhipatimendi rinoenderana nehuwandu hwezviratidzo mune imwe neimwe yemiganhu yayo.

Zvinogona kucherechedzwa kuti ruzivo rukuru pamusoro pesangano rinoratidzwa muFomu Nhamba 2, kazhinji, rakafanana neyo yakanyorwa mubhadharo, kana Fomu Nhamba 1. Pakati pavo: nguva yekuzivisa, zita rekambani (maererano nezvinyorwa zvinozivikanwa), mavhodhi OKVED nezvimwe zvinotarisirwa maererano nefomu, mvumo yepamutemo yekambani, uye zviyero zvekuyera zvinoshandiswa mumagwaro.

Nheyo ipi iyo gwaro rebatsiro nerokurasikirwa rinogona kuiswa? Chimwe chechirongwa chekushongedza rugwaro rwakakodzana chichanyatsotaridzirwa pane hwaro hwepfungwa dzeFomu Nechipiri.

Muchikamu 2110 mari yekusangano inoratidzwa. Inomiririra mari yakawanda yakabuda kubva kutengesa kwezvinhu, kupiwa kwebasa kana kushanda kwebasa nekambani iyo inogadzirisa mushumo. Panokosha, unoda kubvisa VAT. Nhoroondo yekuzadza chinhu chakakodzera inofanira kutorwa kubva munhoroondo 90 (kureva, "Sales").

Muchikamu 2120 mutengo wemari wakaiswa. Ruzivo rwekuzadza iyo runofanira kutorwawo kubva munhoroondo 90 (kubva pamabheji). Panguva imwecheteyo, zvakakosha kuti tisabhadhara mari inoshandiswa nekutengeswa (mumitemo, mari yose, kunze kwekutarisira uye yeavo vane chokuita nekutakura-kutengesa mabasa, inogona kuonekwa kune avo - maitiro ehupfumi nekodhesi inoita mitsara yakasiyana).

Mundima 2100 pfuma yakawanda (kana kurasikirwa) yakagadziriswa. Iko inowirirana inotaridzirwa nyore nyore - seyo kusiyana pakati pezvinyorwa mumitsara 2110 uye 2120.

Ndima 2210 inotsanangura mari yekutengeserana. Zvinogona kuva mari inobatanidza nemhando huru yemabasa ebhizinesi rekambani, kunze kweiyo inofambidzana nekutakura uye kutengesa. Ruzivo rwechinhu chakakosha chinofanira kutorwa kubva munyaya 44 (kubhadhara kwayo). Izvi zvinodhura zvinosanganisirawo mari inoratidzwa munyaya 90.

Mundima 2220, kutarisira mari inonyorwa-iyo inobatana nesangano rehutungamiri huri mukambani. Izvi zvinogona kuva mari yekufambidzana inobatanidza nekubhadhara, kubhadhara mari yebasa kune vashandi, kutumirwa kwemitero yakakodzera kune bhajeti. Nhamba yacho inofanira kutorwa kubva munyaya 26 (kureva, "Gwaro rezvemari mari"). Cherechedza kuti idzi data dzinowanikwa munhoroondo yebhengi 90.

Mundima 2200, zvikwereti zvakanyorwa sechikonzero chekutengesa. Ichokwadi, inogonawo kuva kurasikirwa. Kuti uwane zvidimbu zvaunoda, unofanirwa kushandisa zviratidzo zvemashoko ekuwana, ayo ari mundima 2100, 2210, uye 2220. Kubva chiratidzo chekutanga, iwe unobvisa wechipiri, uye kubva pane chiitiko chacho-chechitatu.

Mundima 2310, mari inobva kune mamwe masangano inoratidzwa. Kuonekwa kwaro kunokwanisika kana iyo inoshandisa mari inoshandisa mari mumaguta makuru ane kodzero dzemamwe mabhizinesi, sechikonzero chekuti inogamuchira zvikamu kana chikamu chebatsiro. Rudzi urwu rwekuwana mari rwakanyorerwawo nenyaya 91 (pane chikwereti).

Ndima 2130 inogadzira chikwereti chinogamuchirwa. Dzinogona kunge dzakabatana nekuvapo kwemabhangi emabhangi, mari, zvisungo kana, semuenzaniso, mabhiriro. Ruzivo rwakakosha runogona kuwanikwa kubva kune compte 91 (pamwe chete nemuenzaniso wekare, kubva pachikwereti).

Ndima 2330, iyo inoratidza kufarira kubhadharwa, iri pedo nematare anoratidzwa. Inogona kubatanidzwa, somuenzaniso, nemarikwereti. Iwe unogona kuwanawo ruzivo rwakakosha kubva kune compte nhamba 91 (kubva pamabheji).

Muchikamu 2340 mamwe emari akaiswa. Nhamba yacho inowanikwa kubva pane zvawanikwa, iyo yakanyorwa pane nhamba 91 (yemutero), kunze kweVAT nezvimwe zvikwereti zvinoverengerwa mumari yebhuku iyi, uye hazvina kunyorwa mune zvimwe zviratidzo zvinosanganisira mutemo wemari (mitsara 2310 ne2320 ). Mundima 2350, zvimwe zvinodhura zvinoratidzwa, zvakare. Iyi ndiyo mari inogadziriswa pabasa 91 (pa debit), kwete kuverenga zviratidzo kubva munharaunda 2330.

Mundima 2300, purogiramu (kana kurasikirwa) iyo inowanikwa musati mutero yakasarudzwa. Kuti uverenge, zvakakosha kuwedzera zviratidzo zvakasiyana-siyana zvinosanganisira fomu yehupfumi uye kurasikirwa chirevo, iyo iyo inoratidzwa mumiganhu 2200, 2310, 2320, uye zvino kubvisa chikamu kubva kumiganhu 2330 ne 2340 kubva pane chiitiko chinoguma.Asi izvi hazvisi zvose . Kubva pane chimiro chinoguma, iwe unobvisa huwandu kubva kumutsara 2350.

Ndima 2310 inoratidzira mutero wemari - panguva yekuzivisa iyo sangano inogadzira rugwaro rwakabvunzwa. Mhedzisiro yenyaya inodikanwa inogona kuve nenyaya 68 (kureva, "Mitero uye mari"). Muchiitiko apo iyo firipi inobhadhara mutero paPBU 18/02, zvinhu 2421, 2430, uye 2450 zvinogonawo kuzadzwa.

Ndima 2421 inonyora nezvekambani yemitero isingaperi yemhosva. Nenzira ipi? Somuenzaniso, kana kuverengwa kwebhorosi yemitero kusanzwisisana pakati pezvikwangwani zvinowanikwa muzvinyorwa zvepamusoro uye zvinyorwa zvemitero zvakanyorwa, kusiyana kwakabva pakati pavo kunopiwa chimiro chekusingaperi. Kana tikachiwedzera kuburikidza nemutero wemitero, ipapo mari inofanirwa ichafanirwa kubhadharwa nebasa rebhajari. Izvo zvinosungirirwa zvichange zvakagadzirirwa pane nhamba 99. Mifananidzo yakatarwa inofanirwa kuratidzwa munyaya iri pasi pekufungidzirwa inogona kusarudzwa semusiyano pakati pemadhora uye chikwereti zviratidzo zvekambani 99 (kuti ive yakanyatsojeka, iyo nhoroondo ye "Permanent Tax Taxes"). Ichi ndicho chaicho chekuzadza rugwaro, kana, somuenzaniso, firipi inogadzira zvinyorwa zvemitero, bhaari rebhaari uye nhaurirano yekodhi uye kurasikirwa panguva imwe chete.

Zvinhu 2430 ne2450 zvinoratidza mitero yemitero yakaderedzwa. Kana ikambani inofunga nezvekuwana mari kana kuti inotengeswa munguva imwe chete, uye mutero unofanirwa kuva mune imwe, zvino zviyero zvinoenderana zvinoumba mutsauko wenguva pfupi. Mutero unobhadharwa unowana hutano hwezvakatarisirwa. Mashoko ezvinhu zvakatarwa anogona kutorwa kubva ku-akhawunti 77, somuenzaniso, kubva pane nhoroondo 09.

Ndima 2460 inosanganisira mamwe mashoko. Pano, ruzivo rwunopindirana nezvimwe zviyero zvinokanganisa hukuru hwezvikwereti zvehurumende zvinogona kunyorwa. Izvi zvinogona kuva zvikwereti zvakasiyana-siyana, mubhadharo, zvikwereti zvakanyanya.

Muchikamu 2400 mutevedzo wemutengo we sangano unoratidzika. Nhamba dzinoenderana dzinogona kugadzirisa kurasikirwa. Kuti uvawane iwe unoda kubvisa huwandu hwezviratidzo zvezvinhu 2410, 2430, uye 2450 kubva mumutsara 2300. Pashure pacho, bvisa huwandu kubva kune mutsara 2460.

Ndima 2510 inogadzirisa mugumisiro kubva pakuvandudza. Inoratidza migumisiro inobatanidza nekuvandudzwa kwezvinhu zvakasiyana-siyana zvisati zviripo. Muchikamu 2520 chigumisiro kubva kune mamwe maitiro akaiswa. Mutsara unobatanidza unoratidza ruzivo rusingafungi nemunyori wehupoti mundima dzakapfuura. Muchikamu 2500 mhedzisi yemari yemutengo yakatarwa yakatemwa. Inotsanangurwa nekuwedzera zviratidzo mumiganhu 2400, 2510, uye 2520. Kana kambani inoshanda sekambani yakabatana, mitsetse 2900 ne2910, inoratidza chibereko kana kurasikirwa kwegairo, inofanira kuzadzawo.

Zvikamu zvebasa nemagwaro

Nhoroondo yakagadziriswa yebhizinesi uye kurasikirwa (chimiro nezvose zvakapinda mazita, uye zvakasayirwa nevakuru vekambani) inopiwa kumiganhu ye Federal Federal Service pane nzvimbo yebasa rebhizimisi.

Mune zvimwe zviitiko, mukana gwaro nyore. mamiriro ayo rinotarisirwa kuratidza vashomanana digits - pamusoro mapoka nomumwe nyaya, asi pasina zvikuru kunyatsotevedzera zviratidzi siyana. mukana iyi yakazaruka madiki. Kuongororwa Mubereko kurasikirwa nokuda mabhizimisi makuru, uyewo, kunosanganisira kudzidza yakawanda zviratidzo zvakasiyana. Zvakakosha kuita chimwe tinyatsonzwisisa kubudirira muenzaniso kukura sangano - mamaneja, vanoita kana chikwereti.