Accrual uye mari hwaro

The chizvidavirire mitemo yacho zvebhizimisi ndiyo hwaro mabasa basa nemari zvoupfumi masangano. Naizvozvo, zvakakosha kuti chisarudzo chakarurama pamusoro imwe nzira allocating mubereko mari uye ishandise, kuti vakabva hapana kuvhiringidzika pamwe fiscal zviremera. Munyaya pazasi, tichataura sei kuratidza zviri chizvidavirire migumisiro kushanda zvavakanga vachida kuita.

The hunhu uye kupatsanura zveminda zviri zvebhizimisi

Under mutemo razvino, mari sezvo iri akagamuchira chero mari inowanikwa yebhizimisi sangano mukufamba basa raro, uye kuti inogona dzaona hwemari mazwi nenzira dzakasiyana (nokuti ichi kune mari nzira kana accrual).

Muchiitiko chino, pane chikamu mari iri bhajeti iri muzvinabhizimisi, iyo risingabatanidzwi zvinhu mari uye haisi pasi mitero. Izvi zvinofanira kusanganisira mimwe mitero (unonziwo zvisina kunanga), inomiririra kukosha kuwedzera chigadzirwa, izvo nokufukidzwa mutengi kana kutenga.

Kazhinji, kuti kwemari chikamu kunotemwa nokuongorora chikuru chizvidavirire uye mutero magwaro, uye mamwe achisimbisa akapedzisa ngaakuitirei. Nemamwe mashoko, taxable mari Classified kupinda avo dzisiri pasi kukarukureta ari fiscal basa.

Profit sezvo chinhu mutero

Hazvina chakavanzika kuti mambure purofiti kwakaita kubva yose kunopfuurira, mambure ane nhamba rokubva mipiro, uye ipapo akaverenga yemari munzira dzakasiyana (zvakadai eg accrual uye mari hwaro).

Mari yakagamuchirwa iri taxable uye rinoita zvinotevera ezvinhu:

• Rwako zvemari inofanira pamusana Implementation mabasa;
• kwemari anoonekwa kuwanikwa kunyange kana haisi chiri muchimiro mari uye mhando.

Zvisinei, pane chinhu mari yakadaro kuti vaiona kuti asiri anodawo uye kufunga somugumisiro uchishandisa mabasa. To zvakafanira kutakura-siyana migove, mubereko deposits, chinjanai kusiyana zvichiguma fines, Zvirango uye nezvimwewo.

Zvisingachinji kwairamba mari yakadaro iri nyasha yebhizimisi isangano, sezvo was pfuma, zvikwereti, uyewo mipiro kuti bumbiro pavane zvavakanga vachida kuita.

The hunhu uye kupatsanura pakati zvekushandisa

Kana totaura mari, vakawanda itsva mabhizimisi masangano kuti havana ruzivo mubhizimisi, funga kuti chero kutengeserana mari akaderedza taxable purofiti. Zvisinei, ichi ari kutsausa. Hongu, kuerera mwero iri imwe mari, chinoratidzwa muchimiro kukosha uye kuverenga chero yakakunakira nenzira, nokudzorwa mutemo (somuenzaniso, mumwe ava - Teller nzira), izvo zvinogona kuderedza zvisingabatsiri pamberi mitero. Zvisinei, pane dzimwe akavhiyiwa kuti havana kodzero chigamuchirwe kuti nhoroondo kwakakomba zvabuda.

Saka, mumwe nomumwe kuerera anofanira zvakakwana kururamiswa, kusimbisa chokwadi pamusoro kwezvavanoita rakanyorwawo, uyewo hune zvakananga mabasa bhizimisi isangano.

Documentation kuti mari

Nekuti marudzi ose fiscal Zviremera chikumbiro kunodyira vamwe pasi magwaro, izvo zvinogona kwakasiyana zvishoma chete pasi apa:

• kana yekufambisa, zvinoda pachine mushumo pamwe gwaro chinosimbisa, macheki pekugara uye chokufambisa;
• Motokari services - waybills, anoita mabiko uye kupararira akuitira;
• Rental pfuma - mubhadharo magwaro achisimbisa muripo, makondirakiti, mabasa mabiko uye kufamba;
• Mobile Communications - zvibvumirano, akarayira kuti kushandisa, nhoroondo, mazita yevashandi mvumo;
• mashandiro rokushumira zviri mumotokari - waybills;
• kutenga mvura yokunwa - rugwaro kubva kuMudzidzisi miviri pombi yemvura vemo kukodzera rinodyiwa ugari magwaro.

mhando mari

Saka, mari kare kutsigirwa magwaro, ipapo vanofanira kuverengwa chero yakakunakira nzira (somuenzaniso, nokuti ichi kune accrual nzira uye mari nzira, iyo tichakurukura Papera), asi iye zvino ngatiedzei patsanura aivapo mari. Zvinofanira kunzwisiswa kuti vakadaro vave nyaya kunyange kana pasina mari kambani. Saka, maererano chirevo Bazi rezveMari of Russian Federation, uye havafaniri kuva kuparadzirwa panyaya kwemari divi (sezvo haugari kuwira pamusoro payo), uye maererano warwo kupatsanura.

mhando mbiri chete, uye vari nyore kuyeuka:

1. Avo mari izvo mutero deductible (non-anodawo uye zvinobatanidzwa pakuburitswa kwacho).
2. Non-taxable mari, mune mamwe mashoko - vamwe.

Sezvo chinhu rinodyiwa mutero

Kuti huwandu kwemari, unogona kushandisa mari nzira kuti kusarudza mari, asi kana yokupedzisira vasipo nechiyero pepa yakadaro, zvose pfungwa apo nokupfupikisa migumisiro dzemari zvakakodzera kubhadhara mari. Sezvataurwa pamusoro apa, dzinogona kana kunonyorwa kana kwete - izvi zvose pasi mutemo ano.

Aimbova anosanganisira kugadzirwa uye realizable, mashoko (kana, sezvo ivo anowanzonzi, mbishi zvinhu), basa (mubairo vashandi), depreciation nezvimwe.

Mari kuti havasi pasi mutero, anonziwo normalized. Dzavo mazita ari nokudzorwa Art. 270 of Tax Code of Russian Federation. Pakati pavo kungava nokushomeka, kumiririrwa mari, uyewo muripo revashandi 'pachake mari, vakanga chinozoiswa mukufamba dzebhizimisi nzendo.

Cash nzira: tsanangudzo uye zvinoitwa kushandiswa

Pakupedzisira, tine kune nzira kukarukureta mari uye mari panguva nhau nguva. Tinofanira kutanga kunzwisisa kuti pasi kwakadaro muitiro akafukidzwa akavhiyiwa chete vari zviri pamutemo pasi kunyoresa. Cash nzira kukudzwa mari uye mari inobva svomhu Zvichakadaro, iro rinowanikwa yose nguva iri uwandu hwezvinhu zvose zvabatanidzwa., uye zvinotora sezvo yaro kugara ukoshi mambure purofiti. Last, yakanyorwa kujekeswa fiscal mabasa, tinofanira kuva asingasviki mamiriyoni 1 rubles pamwedzi.

Izvi zvinoreva kuti kana hafu gore vanofanira pamusana kunonyanyisa kwemari -. 6 mln Rubles. Ngazvidyirwe vakagovera mari iri panguva Kungwara bhizimusi isangano. Saka zviri zvikuru pamutemo kuda, kana basa yokutanga mitatu hamugamuchiri purofiti, uye inotevera ichava mamiriyoni 2. At nomumwe kushuma kumwedzi.

Kunze kune mari nzira

Teller nzira ane zvikanganiso zvakawanda. Chokutanga, sezvo ungave wakaona, ine muganhu mari, izvo zvinoreva kuti makuru masangano bhizimisi, pamwe kukosha avhareji kwemari anopfuura mamiriyoni 1. Rubles, havangagoni kurishandisa pamutemo. Pane mazita nemasangano kuti vari isingambokwanisi yakadaro nzira rokuzvidavirira kuti uchishandisa zvabuda.

Saka, maererano Tax Code, mari nzira kwemari pamutemo uye mari kunze ari kushandiswa kwayo nokuda zvinotevera vamiririri zvebhizimisi:

• masangano zvemari munyaya rwezvemabhengi mabasa;
• avo mabhizimisi masangano kuti ndiitewo zvinonyatsorehwa mufambiro mabasa pasi chibvumirano pamusoro fiduciary kurapa yesangano kana nyore kudyidzana.

Records mari iri mari hwaro

Kana basa sangano akasarudza nzira iyi mumatauriro mari migumisiro yayo zveminda payo, inofanira kuratidza izvi huripo chizvidavirire policies kuramba vamuteerere. Cash nzira kukudzwa mari uye mari iri kuuya chikamu ane uwandu zvinhu akagadza zvinoshanda mitemo, saka abvume mutemo unoti kuti marudzi ose zvoupfumi basa, vanobvumirwa kushandisa pfungwa iyi rokuzvidavirira pasi Tax Code:

• musi kuziva kwemari kuri kuonekwa zuva iro mari dzakanga zvikanzi kune nhoroondo nebhizimisi sangano mubhangi;
• pamusoro mamiriro anoshandawo chero mabasa uye mabasa vabatsirwe mabhizimisi, izvo vanoonekwa non-proprietary;
• kana kambani iri kupa zvikwereti munhu, ipapo pazuva zvokunamata riri akaratidzawo mari zvizere.

Nemamwe mashoko, Teller nzira inogona inobva kushandiswa chaiko. Zvikasadaro, kwemari haina kuzivikanwa mune nyasha bhizimusi isangano.

Mhosva panguva mari nzira

Sezvaunoziva, pamwe chizvidavirire uyu mutemo mari vachatorwa zvaisakwanisa chete chiitiko yakanga wakapindwa munhu rakanyorwawo chokwadi pamusoro Implementation yavo. Kana zvinodhura chikamu pachiyero mari nzira kukudzwa mari uye mari sezvo zvinosimbisa chokwadi anotora nokukurumidza muripo uye hapana zvakawanda. Yokupedzisira akatiwo kugumiswa yakawiriranwa sungiro pakati makaita mapato zvinoenderana raanotaura Tax Code of Russian Federation nemitemo.

Izvi zvinoreva kuti mari chizvidavirire mari inosiya basa kupedza chikamu vachibhadhara avo, izvo vanoonekwa pachine zvinhu uye mabasa, asi hamuna zvazadzika. Panyaya iyi, iyo Rwako hwokushanda achapiwa mhosva kune mari mugumisiro pazuva ainge atumirwa kwenhumbi kana urongwa mabasa pasi chibvumirano.

Anowana pa accrual

Kana mari nzira anobvuma mari uye zvekushandisa kwema chete kana ivo akatopiwa akaziva, iyo nzira kukarukureta, pamusoro Zvakatosimbisa anoita kufungisisa mune zvemari migumisiro vaitire pazuva zvaitika, pasinei chaiwo ezvinhu enyika kutengeserana.

Maererano wemauto kuratidzwa pamusoro Implementation ari kwemari ushe, kutengeserana chichange akaratidza munhoroondo somugumisiro kushanda mabasa pazuva nokusaina chiito pamusoro urongwa mabasa uye urongwa nhumbi.

Zvisinei, panewo mutemo chaiwo urongwa iwayo akaoma, migumisiro iyo kuratidza mumwe nhau nguva hazvibviri. Pakadaro, mari rinozivikanwa zvakaenzana kumativi ose wakaiswa nguva, uye nokudzorwa sangano racho chizvidavirire itsika.

Mhosva pa accrual

Kana mari chizvidavirire nzira kunoda chaiyo Kwakaitwa mari, apo uchiraira nzira pamusoro nyaya kunodyira zvishoma zvakasiyana. Zviga yokupedzisira inosanganisira zvinotevera:

• mari anozivikanwa munguva inoenderana rakanyorwawo, pasinei chaiko musi kutengeserana;
• kana ari chibvumirano mashoko akanyorwa mitoro, vanogumburwa mune zvemari mugumisiro, zvimwe ari taxpayer anogona kuona navo yavo kungwara;
• nhungamiro anotaurwa ndima kumusoro uri zvinoshandawo kune marudzi zvibvumirano, izvo zvakanyatsonanga chete yezvinoreva muripo, asi rinoti hapana pamusoro zvacho uye chokuendesa mabasa;
• kana mari hazvigoni Classified uye basa zvodini centre, avo yaipedzerwa riri kuparadzirwa noruvara rose kwemari chikamu.