Sei zadza muChikamu 6 2-gomba: danho nedanho gwaro

- Order № IIM 7/11/450 of Federal Mutero Service Russia musi October 14 dzemaitirwe pachake mari yemitero muchimiro 6NDFL, iro rave dzaona uye deducted kubva vanhu vari nhau nguva: 2015 nhau siyana dzakanga vanotenderwa. Declaration pamusoro anotenderwa chimiro inofanira kuzadzwa uye urongwa muna IRS vose mutero nevasori (makambani, masangano, mabhizimisi uye munhu Entrepreneurs).

Mushumo muchimiro 6-mugomba: pakukurukura nguva muganhu, mamiriro

Report pamusoro Form 6NDFL akatamisa kuhofisi mutero pamusoro Quarterly hwaro. Muganhu wava - rokupedzisira romwedzi kutevedzera nhau. Kana zuva ichi chichaitwa musi zororo, Mugovera kana Svondo, ipapo akabvumira mushumo pakukurukura musi - rakatevera nokushanda zuva pashure kwevhiki kana zororo.

Muna 2017, dzemaitirwe yamashoko kupa mutero simba haafaniri paya pane:

• Third April 2017 (kukarukureta pagore nokuda 2016)
• yechipiri muna May 2017 (the Quarterly mushumo mwedzi mitatu 2017),
• matatu wokutanga July 2017 (the Semi-mushumo wegore kuti 2017)
• October 31, 2017 (mushumo mwedzi mipfumbamwe 2017 chokutanga).

Mushumo 2017 ichizodzoka hapana papera pane yechipiri muna April 2018.

Kutyora deadlines kushuma pakukurukura kunotungamirira zvirango zvavakatemerwa nokuda mutero nezviremera. A mutero mumiririri anofanira kurohwa faindi chiuru rubles nerimwe kunonoka mwedzi, kunyange kana kunonoka raiva zuva rimwe chete.

Zvirango Anopiwa sizvo kunyoresa uye zvikanganiso dzemaitirwe 6NDFL. Nokuti mutero Zviremera vakaona mashoko okuti kubhadhara faindi rubles mazana mashanu.

Mashoko aya anopa mashoko asina chaiwo dzinongoitika vanhu, uye vose zvavo, kuongororwa pamusoro vakanyorwa mari mutero vose zvakasikwa vanhu vanogamuchira mari musangano.

Kukarukureta kuti uwandu mhosva uye rakaramba pamushumo 6NDFL ane zvinotevera nziyo:

• chikuru ruzivo pamusoro mutero mumiririri: Cover Sheet
• zvakafanana zviratidzi akaverenga: Chikamu 1
• kwemashoko akazara: Chikamu 2

Zvinokosha kuziva nemitemo paumbwe muchikamu 1, sei kugutsa muChikamu 2 yamashoko 6 Mugomba rokuremekedza.

Report 6NDFL: rokuremekedza

Pamukova (cover) papepa yakaratidza:

• kunyoresa date mutero mumiririri (zita pamwe decoding pana OKTMO Bumbiro INN gearbox, kuonana dzorunhare nhamba);
• ruzivo pamusoro bhizimisi-mushumo (zita yomuSouth KND bumbiro bumbiro uye gore mutero nguva);
• umboo hunotsigira mutero simba (bumbiro IFTS).

Butiro The inofanira vanopupurirwa nokuda maneja kana mumiriri wake.

MUENZANISO ukaguta jira № 1 (zita) iri pasi apa.

Form 6 gomba: kwadzo

General kukarukureta maitiro uye chengetedzo pachake mari yemitero kuti nhau nguva zvinoratidzwa yokutanga chikamu.

Section 1 iri nachiremba nomumwe zvazvingava, iro rinowanikwa pamusoro mari mutero. Kazhinji, boka akashandisa mwero 13 muzana.

Aparadzane nomumwe mwero rokutanga chikamu unoratidza Data nokuda nhau kota, akaverenga pamusoro accrual hwaro yose mutero nguva:

• yaipedzerwa akaverenga mari (kusanganisira mibayiro) uye vachiravana uwandu mibayiro;
• The ndikarangarira mutero mari (yaipedzerwa);
• mari akaverenga, kundinyima, kutongodzora kudzokera nenzira mushandirwi mari mutero;
• Number revashandi (zvakasikwa vanhu mari pasi mitero).

Cherechedza: Kazhinji, uwandu mari mutero dzaona haana kuenzana Verengai zvadzorwa. Actual mari mutero achinyima akasikwa kuripwa okupedzisira kukarukureta pakati romwedzi kare, uye kazhinji vane mwedzi vachitevera nhau nguva.

Mharidzo zvekupfakira chikamu 1 6 gomba mushumo unoratidzwa pazasi.

Tsika yokutanga chikamu pakuti sei kuzadza 2 chikamu 6 pachake mari mutero.

Chechipiri chikamu 6 gomba: zvinhu zvakawanda

2 Chikamu 6 pachake mari mutero - tafura ruzivo. It kurongwa yakaratidza:

• akavhiyiwa zvose zviri kuongororwa pamusoro zveminda kuti vakabhadharwa iri nhau nguva (panguva kota), pamwe kwairayirwa chinoratidza musi kukarukureta;
• uwandu mari yemitero wakabata mari akabhadhara mumwe inotaridza zuva vakapfigirwa;
• musi chaiyo kuchinjirwa mari mutero mutero Inspectorate.

Information pamusoro vaigamuchira mari muchikamu chechipiri chakafanana kutaura chinhu chinogumbura:

• Musi uye uwandu mari chaizvo nokugamuchirwa vashandi - t. Uye 100 Gr. 130, ukuwo;
• Musi uye uwandu mutero kundinyima (pamwe huwandu raanotaura gr.130) - t. Uye 110 Gr. 140, ukuwo;
• kupedza kuchinjwa mari yemitero kuti bhajeti (nokuti ichi mhando mari) - t. 120.

Zvadaro, nechigumbuso inodzokororwa sezvo nguva zhinji sezvo rakaitirwa mari mari mutero.

2 gomba chikamu 6 (mharidzo zvekupfakira mu chizvidavirire) rinotaurwa pazasi.

Basic mitemo nokuti achizadza chikamu chechipiri 6NDFL

Vamwe vakawanda mazano sei kupedza chikamu 2 6 Declaration pachake mari yemitero ndeinotevera.

Cash kubatsirwa vanobhadharwa vari nhau kota, asi kwete pasi mari mutero, mushumo hauna kuratidzwa.

Muchimiro 6NDFL Zviine uwandu mari pamberi mutero, kureva haina kuderedzwa uwandu mari mutero.

Mashoko raanotaura rechipiri chikamu siyana regai uwirirane mashoko ari wokutanga chikamu. Sezvo rokutanga chikamu zvinopa tinofanira kugara kwadzo vose mutero nguva, kusanganisira nhau muzvina uye rechipiri - chete mashoko ari nhau kota.

Kana mumwe chete zuva mari yakagamuchirwa, nedzimwe kunonyanyisa bvumidzwa nguva miganhu mubhadharo ari bhajeti mutero pamusoro pachako mari ari muchimiro ivo zvinoratidzwa zvakasiyana mitsetse.

Line 120 inoratidza yakatarwa pakati Tax Code ichikutadzisa musi kuchinjwa mari mutero. Kana mutero pamberi wava akanyorwa magiramu. 120 anoratidza kwete chaiko musi muripo, uye kufadza bvumidzwa NC.

Kunyanya kungwarira mumamiriro ezvinhu umo mari iri akaripa uye kuchinjwa yomutero chaizvoizvo zvakagadziridzwa pazuva rokupedzisira zuva kota. Musi pamuripo mutero kuna bhajeti zvinofanira raanotaura zvinoenderana Code, uye zvichava musi inotevera nhau nguva. Saka, zvakanyorwa nokuda kutengeserana inofanira mumatauriro inotevera kota.

Kana zveminda panguva kambani vakabhadharwa chete chete muzvina kana kamwe pagore, mushumo anopa kumusoro nokuti kota umo mari rwakabhadharwa, uye mutemo unoti pane zvinotevera mumativi kwegore.

Uye mumamiriro ezvinhu akadaro, sei kugutsa muChikamu 2 fomu 6 pachavo mari mutero - mari iri vanobhadharwa chechipiri rweguta? Munguva kota Mushumo wekutanga haangaupfuuri (nokuti pamwe razero prices), vachinyatsoongorora anopa mushumo wechipiri, wechitatu uye chechina kota. Panyaya iyi, mushumo rwechitatu norwechina kota akazadzwa chete wokutanga chikamu.

How kuzadza gomba 6: Lines 100-120

Information pamusoro pemitsara 100-120 kunoenderana mhando mhosva.

Tafura unokubvumira kuona sei kuti zadza 2 chikamu 6 pachake mari mutero, rinotaurwa pazasi.

Type mari	Musi chokwadi. Tongai. kwemari p. 100	Musi Rakamira. mari mutero p. 110	The kupedza kubhadhara podoh.naloga kuti bhajeti p. 120
mubayiro, shoma uye mamwe kubhadhara	Manjemanje. romwedzi overcharging. zar.platy	zuva vypl.zarplaty	Zuva rakatevera pashure zuva dzakanyorwa. kana mubhadharo mu muhoro kuhofisi
Holiday Mari, mubhadharo netrudosp machira.	musi kwokuripirwa pazororo Hazvina kuoma uye muripo machira nemano	musi kwokuripirwa kuzororo, machira uye mubhadharo urema	Afterbirth. zuva mwedzi. Tongai. vaitengesa netrudosp machira.
chokupedzisira mubhadharo vanenge kudzingwa mushandi	zuva kudzingwa	Zuva zvinoitwa muripo. kukarukureta kana vachiridzira.	Next Day Dzinoshandiswa zuva. okonch.raschota
Mari iri mhando. fomu	mari chinja zuva mune hunhu. fomu	Pedyo. musi ugari dzimwe mari	Next Day Dzinoshandiswa zuva. kwemari
Daily pamusoro muganhu	Afterbirth. zuva mwedzi., ari katsi. akakurayirai rakafanonyorwa mushumo	Pedyo. musi ugari dzimwe mari	Next Day Dzinoshandiswa zuva. kwemari
Material vanobatsirwa Economy. kuti%	Last calends. zuva mwedzi., ari kot.deystv.dogovor	Zuva rakatevera magazini dzimwe mari	Next Day zuva Kutaurwa mari
Pr. mari asina chokuita abhadhare basa	Day akagamuchira. mari, mubayiro.	Day akagamuchira. mari, mubayiro.	Day anotevera kuwana mari mubayiro.
Mubayiro. pamusoro chibvumirano basa Muvaki	Day dzakanyorwa. napamunhu nhoroondo kana mari issuance remuneration Muvaki	musi chinja kana achibudisa unganidza. mubayiro.	zvichitevera mubhadharo muripo zuva

Achishandisa kukwira wechipiri chikamu 6NDFL: umboo kuti mushumo

Sei kuzadza Chikamu 2 June pachake mari mutero? The kukarukureta chinomirirwa chepakutanga mashoko Ltd. "rambi".

In wechina kota. 2016, boka mari vanhu 14:

• gumi vanhu vanoshanda pasi basa zvibvumirano;
• Akatanga rimwe (kwete mushandi Profile "chiedza girobhu racho");
• Mumwe mugadziri, uyo anoshanda mune boka pasi wehurumende mutemo chibvumirano kuti urongwa mabasa.

The kambani inoshandisa Dietz, vari kuwana mureza yaanobhadhara mari mutero.

Two nhengo tsvimbo 2016 vakanga predostvlena mureza mari vana :

• Petrova N. -. For 10 months kubva pakutanga kwegore 1 mwana 1,400 rubles x 10 mwedzi = 14 000 rubles
• Morozov EN - brary muna 3 months kubva pakutanga kwegore vana vatatu - ((1,400 X 2) + 3000) x 3 mwedzi. = 17 400 rubles
• Mumwe mushandi nokuti 2016 akapiwa mureza yaanobhadhara sezvo munhu akaremara: AV Sidorov - kwemwedzi 12 kubva pakutanga kwegore yaanobhadhara raiva 500 X 12 months. = 6000 rubles.

To nyore zvachose chikamu 2 pa 6 pachavo mari mutero wechina kota. 2016, tinoshandisa inotevera webetsero tafura. Zvinoratidza mari vachibhadhara, mutero Tera, dzakava akaripa mutero mu Q4.

zuva pamusoro kwemari	zuva chaiyeiye kuagamuchira (Hwakawanda) kwemari	zuva bata gomba	Date kunenge Num gomba	afterbirth zuva nguva bhangi chinja gomba	View Vakanyorerwa mubayiro. (Mari) mu rubles	muunganidzwa kwemari mu rubles	muunganidzwa mutero mari mu rubles	kundinyima gomba mu rubles
10/11/16	30/9/16	10/11/16	10/11/16	10/12/16	muhoro Gunyana (Graduate. kukarukureta)	300000	1900	((300000 + 150000) -1900)) x13% = 58253, apo 150,000 kare kuti vypl.avans 1 hafu Septem
10/20/16	10/31/16	11/11/16	11/11/16	11/12/16	mberi nokuda 1 hafu mhaka Gumiguru	150000
10/20/16	10/20/16	10/20/16	10/31/16	10/31/16	kubatsira mutsetse nguva netrudosp	24451,23		3183 (24451,23h13%)
10/25/16	10/25/16	10/25/16	10/25/16	10/31/16	Mubayiro. pasi chibvumirano Normal kuratidzwa. mabasa	40000		5200 (40000h13%)
11/11/16	10/31/16	11/11/16	11/11/16	11/14/16	muhoro muripo uriri wechipiri. Gumiguru	317000	1900	((317000 + 150000) -1900) x13% 60463
11/11/16	11/11/16	11/11/16	11/30/16	11/30/16	kutengesa	37428,16		4866 (37428,16h13%)
11/20/16	11/30/16	12/9/16	12/9/16	12/12/16	Mubayiro pamwero. mubhadharo nokuti pakutanga hafu Mbudzi	150000
12/9/16	11/30/16	12/9/16	12/9/16	12/12/16	Zarab.plata nokuti wechipiri hafu Mbudzi	320000	500	((320000 + 150000) -500) x13% = 61035
12/20/16	12/30/16	11/1/17	11/1/17	12/1/17	Zarab.plata nokuti pakutanga uriri. Zvita	150000
12/26/16	12/26/16	12/26/16	12/26/16	12/27/16	mibayiro	5000		(5000h13%) 650
12/27/16	12/27/16	12/27/16	12/27/16	12/28/16	zvipo kwete CASH. fomu	35000	28000 (4000h7)	910 ((35000-28000) x13%)
					TOTAL	1,528,879.39	32300	194560

Tafura inoratidza rakapa vashandi vanomwe zvipo New Year.

Muna 2016, vashandi ava havasi kugamuchira mari rubatsiro uye nezvimwe zvipo.

MUENZANISO zvekupfakira rechipiri chikamu 6NDFL

Maererano ruzivo raanotaura tafura kumusoro, tinofunga kuti kuzadza chikamu February 6 gomba:

The misa rokutanga:

• peji 100 - peji 130 30/09/2016 - 300000 .;
• Page 110 - 11.10.2016 p.140 - 58253 .;
• peji 120 -. 10/12/2016.

chikwata Second:

• Page 100 - 20.10.2016 p.130 - 24451,23 .;
• Page 110 - 20.10.2016 p.140 - 3183 .;
• peji 120 -. 10/31/2016.

Third misa:

• Page 100 - 10.25.2016 p.130 - 40000 .;
• Page 110 - 25.10.2016 p.140 - 5200 .;
• peji 120 -. 10/31/2016.

misa Chechina:

• Page 100 - 10.25.2016 p.130 - 40000 .;
• Page 110 - 25.10.2016 p.140 - 5200 .;
• peji 120 -. 10/31/2016.

Rechishanu misa:

• peji 100 - peji 130 31/10/2016 - 317000 .;
• Page 110 - 11.11.2016 p.140 - 60463 .;
• peji 120 -. 11/14/2016.

Yechitanhatu misa:

• Page 100 - 11.11.2016 p.130 - 37428,16 .;
• Page 110 - 11.11.2016 p.140 - 4866 .;
• peji 120 -. 11/30/2016.

Wechinomwe misa:

• Page 100 - 11.30.2016 p.130 - 32000 .;
• Page 110 - 09.12.2016 p.140 - 6103 .;
• peji 120 -. 12/12/2016.

Worusere misa:

• Page 100 - 12.26.2016 p.130 - 5000 .;
• Page 110 - 12.26.2016 p.140 - 650 .;
• peji 120 -. 12/27/2016.

The wepfumbamwe chikwata:

• Page 100 - 27.12.2016 p.130 - 35000 .;
• Page 110 - 27.12.2016 p.140 - 910 .;
• peji 120 -. 12/28/2016.

2 Chikamu 6 gomba: chimiro, zadza muenzaniso mushumo razero

Report 6NDFL zvinoda mutero nevasori: ebhizimusi (sangano) uye SP, kubhadhara remuneration kune vanhu. Kana munguva karenda gore PI kana kambani haanzi uye hazvibhadharwi mari vashandi uye akatungamirira mabasa zvemari, dzemaitirwe zero chimiro 6NDFL haagoni kurenda IRS.

Asi kana sangano kana munhu Entrepreneurs anopa razero kukarukureta, ipapo IRS chinodikanwa kuchigamuchira.

Vairaira haana znyut kuti IRS kuti sangano kana munhu Entrepreneurs iri nhau nguva haana kuitisa basa zvemari, uye kwete mutero mumiriri, uye vakamirira kukarukureta musi Form 6NDFL. Kana mashoko mukati memasvondo maviri pashure kwokupedzisira wava haangavi kukumikidzwa, ipapo IRS anekodzero chaivharidzira rokubhengi uye akaisa Zvirango IP kana masangano avo musapfuura mushumo.

Kuti tidzivise munyatwa IRS akaundendi anekodzero kuzviisa iziviso 6NDFL (chinhu tsika) kana kuti kunyorera IRS mashoko tsamba.

Mharidzo rakagadzirwa pakukurukura mushumo pamwe razero prices pasi apa.

Tsamba yokuenzanisira kuna IRS mushumo razero anogona kuonekwa pazasi.

Kuzadza 6 gomba: ane algorithm yezviito

Kuti zviite basa iri kupedza chikamu wechipiri 6NDFL kukarukureta kunokosha:

1. Nhongai mirayiro yose mari kubhadhara pachako mari yomutero iri nhau kota.
2. Nhongai zvose mubhadharo achirayira kuti kuchinjwa mari vashandi uye Havakoshi mari kunogarirwa, ari issuance mari kubva mari remazita, vakavaisa munhevedzano yokuverengwa kwenguva.
3. Gadzira kutsigira tafura muenzaniso pamusoro apa
4. Information imwe neimwe mhando mari iri tafura kuzadza, maererano mashoko anopiwa chikamu: "How kuzadza 6NDFL:. 100-120 mitsetse"
5. Kubva vakazadza ebetsero tafura kutora mashoko pakuverenga chikamu 2 6 gomba.

yambiro:

• Line 110 inoratidza musi iyo mushandi chaizvoizvo akabhadhara mari (kunyange kana mari kana zvimwe mari inobhadharwa kunze gare gare pane musi wakasiyiwa Tax Code).
• Gomba haina rakaitirwa kufanoronga muripo.
• Line 120 iri Zviine muganhu musi kuchinjwa mutero kuna bhajeti kubudikidza mhando mari pane chaiko musi kuchinjwa mari mutero (kunyange kana mutero ru- gare gare pane musi wakasiyiwa Tax Code).
• Line 140 iri Zviine uwandu akaverenga mari yomutero mari inobhadharwa (kana mitero mari vasiri zvakazara kunyorwa kana kwete kunyorwa, achiri zvinonzi ndokutsika mutero kuti vaifanira kunge dzakanyorwa).

Chechipiri chikamu 6 pachake mari mutero. Situation: hazvibviri vasabhadhara mutero

How vazadze 2 Chikamu 6 pachake mari mutero, kana kuchengeta mari mutero kubva mushandi hazvibviri?

Natural munhu mari yakagamuchirwa mu mhando (somuenzaniso, chipo), asi munguva yemberi akanga asina mari kubhadhara.

The mushandirwi zvisingaiti kuti vasabhadhara uye kutamira kune bhajeti mari yomutero mari wakabudiswa panyama nemashoko.

Sezvo ukaguta chikamu 2 6 gomba mumamiriro ezvinhu, akaratidza pazasi:

• p.100 - zuva nyaya mari iri mhando;
• p.110 - 0;
• p.120 - 0;
• p.130 - mari nemashoko chaiwo (mari);
• p.140 - 0.

Mari haisi kundinyima mari dziri pasi wokutanga Declaration iri p. 080.

mhedziso

6 Declaration pachake mari mutero - mushumo maakaundendi zvitsva. Kana izere pane vakawanda nyaya, kwete zvose vanoonekwa uye zvinoratidzwa kunenge akapiwa mutero. Tsananguro uye kujekeserwa pamusoro anokakavara nyaya nguva dzose anopiwa mubhuku renhoroondo mutsamba Federal Mutero Service of Russian Federation. Muna 2017 asingagoveri zvachinja nhau siyana uye mitemo yayo zvekupfakira. Nyaya ino inoratidza sei kuti kuzadza 2 Chikamu 6 pachako mari yemitero iri Inonyanya ezvinhu, kuti pave algorithm dzinocherwa kukwira chikamu chechipiri dzemaitirwe kwave zvinobudirira kushandiswa uchidzidzira.

rombo rakanaka chokuendesa nemishumo!