entrepreneur ose anoda kutengesa pfuma yake purofiti. Asi haugari kushanda. Somuenzaniso, kana munhu zvebhizimisi asarudza kutengesa akwegura zvokushandisa, pamusika mutengo pakuenzanisa jira dererei, asi mari mugumisiro pamusoro kutengeserana ndiko kunaka. Kudzidza kuratidza nyora-kure zvokurwadza kubva pakutengeswa pamusoro Os, verenga mberi.

aibuda zvinyorwa

Implementation of Os akaurayiwa kondirakiti. Maererano nezvinodiwa Matungamirire nokuda Ogtagorcvac, mativi maviri kunofanira nemasaini gwaro Handover. Information pamusoro kubviswa chinhu munhoroondo akapinda muna Inventory kadhi. Pahwaro idzi chizvidavirire gwaro rinoratidza kushanda muna o. Uye kana kutengeserana yaiva kurasikirwa, ipapo unofanira kungwarira kunyanya, sezvo Mutero Acts uye zvinodiwa zvakasiyana zviri kuisa. Ngationgororei navo zvizere.

mutero ngozi

Kakawanda, kuwedzera kudiwa zvigadzirwa kana zvakazara kuitika residues Kutarisira anosarudza kutengesa nhumbi nemutengo pazasi mari. maakaundendi vakawanda vanotya ezvinhu akadaro, sezvo hakubvumidzwi nemutemo. Zvinonyatsoita here?

1. mutengo haagoni kuva pazasi mutengo.

Mari dzemagetsi, gasi uye foni mabasa nokudzorwa mamiriro. Mune zvimwe zviitiko, mutengo uri hachichinjiki. uye hapana kuomesa muna GC haina chinyatsotsanangurwa. Antimonopoly kambani monitors zvakaitwa "vatambi guru". Makambani pamwe yakaderera chaizvo uremu pamusika, usanetseka.

2. Kurasikirwa iri kutengeswa kana mutengo dererei pamwe \ s, kwete kufungwa mu mitero.

Base rinowanikwa pamusoro kwema zvose. Zvitsaurei nzira anopiwa chete Central Bank mashandiro. Panewo Kurambidzwa kuziva musiyano mutengo pakati pamusika mutengo uye kutengeswa mishonga kuti mushandi. Nokuti mamwe kuvhiyiwa pasina mitemo. Kana boka asingadi kushanda pane kurasikirwa zvakanyatsorongwa, yavakatengesa uchishandisa hurongwa vachaparadzwa yakaguma kwake mari nezvimwe kushandiswa.

3. Kana mutengo iri pazasi rwokutenga, hurumende zviremera kuongororwa mamwe yemitero

Izvi zvinogoneka chete kana kutengeserana rinodzorwa. Zvadaro tichasvika kuratidza kuti mutero, kuti mutengo wayo akafanana ne pamusika.

4. mari nokuti kutenga zvinhu akatengeswa kuungudza, haigoni kubatwa paunoronga pakuverenga ari NPP.

Kana mari vakanga zvainanga generating mari, ivo zvemari mhosva. A chokupedzisira mugumisiro haasi kukosha.

5. Kana zvinhu chatengeswa kuungudza, kuti bvisa kuti VAT pamusoro pavo anogona hazvigamuchirwi.

Izvi hazvisi chokwadi. Bvisa kubva VAT pamusoro nhumbi anogona hazvikubatsiriyi kana sangano kuratidza kuti kutengeserana uku anobvumirwa kudzivisa kunyange mukuru zvoupfumi varasikirwa. Asi kana oparesheni chaiitirwa chete papepa, mutero haagamuchiri tsanangudzo dzakadaro.

Kufungisisa nekurashikirwa o

Maererano Art. 323 kubva Tax Code pakati purofiti uye Kurasikirwa kubva pakutengeswa yacho uchishandisa maitiro anofanira kurondedzerwa mumwe nomumwe chinhu yoga. Ndakatengesa kutengesa pfuma, mambure VAT rwunoverengerwa kuti mune mari. chitsama iyi taxpayer anogona kuderedza residual kukosha, kufungisisa mari chokuita pakutengeswa: zvichidhura kuchengetwa, Nokuraramisa neyokufambisa.

The zvemari Pamusana remapazi sangano rinowanikwa pana musi kwemari kuzivikanwa. Kana IRS anoshandisa accrual nzira, mari yavakatengesa Os rinowanikwa panguva kuchinjwa muridzi. Kana kushandisa mari nzira, ipapo musi kutapurirana mari rokubhengi.

Sokurasikirwa kutengesa wakaiswa zvinhu akaenzana vamwe mhosva. The mitero yandiri - inocherechedzwa nhoroondo munzira chairayirwa ndima 3 of Article .. 268 of Tax Code. Rinowanikwawo mari yakaenzana zvikamu pamusoro nguva iyo rinowanikwa sezvo kusiyana aida uye chaiyo nguva kushandiswa pamberi sero. Zvinofanira bvisa kubva rakatevera mwedzi mushure Implementation.

How kuratidza kurasikirwa uchishandisa hurongwa rokutengesa iri nhau?

The zvemari Pamusana kutengeserana zvinoratidzwa kuzivisa mari mutero (NPP). Revenue kunoratidzwa mumutsetse 060 okutanga chikumbiro rechipiri jira kuzivisa. Residual ukoshi pamwechete mutengo ari mumutsara 150 anoratidza chikumbiro chechipiri, kurasikirwa -. At peji 200, achidzikisa yose mutengo (270 p.). Part of kunaka mari mugumisiro kubva sale, izvo zvinogona kucherechedzwa kuti mutero zvinangwa, kuitika nguva kunoratidzwa mutsetse 090. Huwandu dzakava muripo nokuda kuparara vakatengesa wakaiswa pakati Os p. 280 rechipiri kushandiswa.

muenzaniso

Muna August 2012 JSC "X" uchishandisa hurongwa yave kutengeswa pamusoro 59 zviuru. Kuzora. (Pamunoita 9 zviuru rubles - .. VAT). pfuma uyu wabatwa pamusoro rekodhi achirasikirwa 120 zviuru. Rubles amortized pamusoro mumakore 8 (96 months). The kambani inoshandisa accrual nzira yokuziva zvemari mabasa ari kutengeserana uye mutsetse - nokuti depreciation. Huwandu pamwedzi nekuripira kusakara - 1.25 zviuru rubles .. The chaiyo nguva yekushandiswa - 38 mwedzi, akazviunganidzira depreciation - 47,5 zviuru rubles .. Huwandu mari kutengesa - 1.18 rubles. VAT.

zita		kodhi	Amount (thous. Rubles).
	Ndakatengesa kutengeswa pfuma	060	50
Part yokurasikirwa, iro rinoreva kuti uchishandisa mari		090	0,405
	The residual ukoshi, kufungisisa mari	150	73,5
	Sokurasikirwa yavakatengesa Os	200	23.5

A kurasikirwa uwandu 23.5 zviuru. Kwiza nechekuzasi., Ndezvipi unoratidzwa mumutsara 200, ipapo zvakaenzana (pa 405 rubles.) Monthly amortized anopfuura 58 mwedzi (96-38 months). Chikamu chokutanga raanotaura mushumo September 2012 mumutsara 090. Documents achisimbisa sokurasikirwa kutengeswa anodawo gadziriro kunofanira kuchengetwa kusvikira apo kunoderedza mutero chawo NPP.

A mugumisiro zvemari mune Ogtagorcvac

Maererano ya. 7 PBU, yacho kubva pakutengeswa yacho uchishandisa mamiriro anozivikanwa mu uchishandisa mari ave Ogtagorcvac. Mari chokuita Implementation idzi zvinhu vanonzi mari. zvitsama izvi akanyorwa Ogtagorcvac zvakakwana mumwedzi uno. Saka, musiyano wokutanga kubva Dove ndechokuti Nokurasikirwa akanyorwa kure pakarepo, uye kwete mumativi. Naizvozvo, munhu deductible pfupi musiyano zvauya nokuda iyo vakaumba chokunyora mutero twa. Munguva yemberi zvichaita kuderedza huwandu NPP kubhadharwa kuti bhajeti.

muenzaniso

Kutsivira date Nomuenzaniso yokutanga. Muna August 2012, akaunzi kambani inofanira kuratidza kuva kurasikirwa rokutengesa. wiring:

DT 91-2 KR 60 - 1 zviuru rubles .. - muripo basa rimwe sangano;
DT 19 KR 60 - 180 rubles. - kuratidzwa VAT;
KR 91-1 DT 62 - 59 zviuru rubles .. - Operating mari kubva pakutengeswa;
. DT 91-2 KR 68 - 9 zviuru rubles - mhosva VAT;
. DT 01-2 KR 01-1 - 120 zviuru rubles - akanyorwa kure yepakutanga mutengo;
DT 02 KR 01-2 - 47,5 zviuru rubles .. - amortization akapomera panguva kushandiswa;
. DT 91-2 KR 01-2 - 72,5 zviuru rubles - the residual ukoshi inocherechedzwa nhoroondo iri mari;
DT 09 KR 68 - 6,64 zviuru rubles (23.5 zviuru rubles ne 24% ...) - mutero twa.

Mumakore 56 mwedzi. Ogtagorcvac chichange mhosva vari kurasikirwa rokutengesa. wiring:

DT 68 KR 09 - 97,24 rubles. (5640 rubles. \ 58 months).

Kutengeswa kwenhumbi kuungudza

GP Implementation kunoitika pasi chibvumirano kondirakiti. Products vaiona kuti atengeswe apo kodzero mutengi wacho tenzi. murayiro uyu wakaisirwa kuti n. 1 tbsp. 223 of Civil Code. Kutoti nezvaro chibvumirano, richiwanika panguva kutapurirana kuti mutengi mishonga. Pashure ainge atumirwa pamusoro sangano vanofanira ngaaverenge zvemari pamusana kutengeserana. chinokosha munhoroondo "90" purofiti uye Nokurasikirwa inowaniswa chinangwa ichi muna Ogtagorcvac. Hunoratidza uwandu Diesel mafuta vaitengesa ishandise uye chikwereti - mari rokutengesa. On Sub-Nhoroondo rinowanikwa pamusoro danym zvemari mugumisiro nokuda kuitika nguva:

The turnover of KR 90-1 - DT.90-2,3,4 turnover = haibatsiri \ kurasikirwa kubva rokutengesa.

Wiring, zvakabuda zvakanaka mari mugumisiro:

DT 90-9 KR 99 - Profit.

DT 99 KR 90-9 - sokurasikirwa rokutengesa (zvakapesana yapfuura Posting).

Close Sub-nhoroondo dzakawanda dzinotaura pakupera kwegore kana pakuenzanisa Yokuchinja.

The Ogtagorcvac kwemari kunozivikanwa mu mari kana:

- kodzero yokugamuchira mari kunosimbiswazve nemashoko chibvumirano;

- uwandu kwemari zvinogona dzaona;

- somugumisiro anoita agronomic kubatsirwa sangano pachamera;

- vatengi vacho kodzero muridzi.

Kana pane imwe izvi ezvinhu zvikasaitwa, kuti kwemari haigoni kuonekwa sezvo zvinhu zvakadaro zvinofanira kunyorwa panguva DT MF 45.

Nekurangarira kuti kutengesa SE

nhamba	mashandiro	DT	KR	muunganidzwa
Revenue kunozivikanwa muna Ogtagorcvac
1	Implementation Chiremba	62	90-1	kwemari
2	Mhosva chaidzo mutengo	90-2	43	mutengo
3	mhosva VAT	90-3	68-2	VAT
4	kupinda nhoroondo mari	90-2	44	Mari pakutevedzera
5	Financial mugumisiro: - batsiro - kurasikirwa	90-9 99	99 90-9	Zveminda - Yekushandisa
6	Mubhadharo kubva mutengi	51	62	chibvumirano Kukosha
kwemari Kuzivikanwa mamiriro vasiri akasangana
1	Implementation Chiremba	45	43	mutengo
2	Mubhadharo kubva mutengi	51	62	chibvumirano Kukosha
3	kwemari	62	90-1	kwemari
4	debited mari	90-2	45
5	mhosva VAT	90-3	68	Huwandu mutero
6	akanyorwa kure mari	90-2	44	kutengesa mari
7	Financial mugumisiro: - batsiro - kurasikirwa	90-9 99	99 90-9	Zveminda - Yekushandisa

Wiring "Tingawaneiko \ kurasikirwa kubva rokutengesa" yakawanikwa pashure nekurangarira kuti mari yose chokuita Implementation ari Chiremba.

pakunamata

Kuti uwane uongororwe mari migumisiro wekambani kuwedzera pachiyero uye purofiti uye kurasikirwa nhoroondo anopa kumusoro. It akarondedzera zvakadzama mari zvose uye mari yacho ano kumwedzi.

The mutsetse 010 inoratidza yacho kubva pakutengeswa kwenhumbi. Pano unogona kuona mari kubva zvavo mabasa. Kana zveminda izvi kupfuura 5% of yose, uchakurati- muudzame zviratidzo 011-013. The Mubereko kurasikirwa nhoroondo anobva pakuva accrual hwaro. Kuti, kwemari kunozivikanwa pamusoro chokuendesa zvinhu zvakadaro mutengi. Asi kazhinji zvibvumirano iroro kuti muridzi rinopfuura pashure Payment yekutengeserana. Muzviitiko zvakadaro, kwemari kunobatanidzwa mashoko musi kuchinjwa mari.

Next, unofanira kupenda chikuru mari anogadzirwa zvinhu: The kwadzo pamutsetse 020, uye mashoko kwebasa nerimwe - pa 021-023. Izvi zvinoteverwa chakakomba purofiti - peji 030 ..

Profit uye kurasikirwa nhoroondo haangogumiri zvinotisimbisa okutambirwa zvinoreva, asiwo mari chokuita kutengeswa zvinhu uye mabasa. Zvikurukuru, mumutsara 030 uye 040 anoratidza uwandu ezvokutengeserana uye okutarisira mari kuti zvitengwe. Uyezve akapendwa pauwandu hweavo vakawana pasi deposits uye zvisungo (060), uye avo vari kunyorerwa kubhangi (070), nhamba yokupindira vamwe OA (080), mamwe anodawo (090, 100) uye asiri anodawo (110, 120) nemari uye mari .

Other mari dzinosanganisira:

• kwemari kubva rokutengesa nemapoka kwenguva pfupi pfuma rechitatu;
• Purofiti kubva vagari mabasa masangano akawanda;
• mubereko pamusoro deposits uye zvikwereti;
• mari patents;
• Ndakatengesa kutengeswa zvinhu;
• akagamuchira munguva kuitika munguva fines, Zvirango uye fines;
• zvimwe unaccounted pakutengeserana.

Nokuti dzimwe mari (100) inosanganisira mari:

• pakusikwa zvinhu;

• pakatanga patents;
• debit wekambani;
• mubereko pamusoro zvikwereti
• chakakonzerwa namaneja fines, Zvirango uye fines;
• brokerage mabasa;
• CBR packet kurasikirwa chinokosha;
• nerudo;
• kugutsikana midziyo chando;
• Kudzimwa kwechikwereti kwema;
• zvichidhura pakaita;
• Other unaccounted mari.

Musiyano mari zvose uye zvekushandisa kuratidzwa mumutsara 140 "Profit \ Loss pamberi mutero". Mushure deducting ari NPP (150) uye dzimwe kwairayirwa kubhadhara (150) rinowanikwa zvemari mugumisiro kubva zvavo mabasa (160). Kana kunoshamisa mari kana mari iri kuitika munguva haana, ipapo zvakaenzana unoratidzwa munyaya "SP \ NC" (190). Saka akagadzirira "Profit uye Kurasikirwa".

bhuku date

Chikamu ichi kunofanira kupedzwa kana zvakasimba ane mutero yesangano (AT) kana kuita (NO).

On line 150 boka vanofanira kutaridzwa uwandu dzose dziripo asi Somuenzaniso, kufamba mari, muripo nokuda kwomudzimu pachake chokufambisa, etc. Kureva, mumutsara ichi chinoratidza zvakaoma kuti vari kufungwa iri DR, asi NPP haasi dzisingateri.

Financial mugumisiro pa mugove - nengaidzo pakati Pe mabhizimisi uye mibayiro. Kuverenga weighted avhareji nhamba migove vaiva riparadzirwe, zvakakodzera kuisa pasi nhamba pakutanga mumwe mwedzi, uye ipapo yakakamurwa 12.

Kana Central Bank wakaiswa pasi musika mutengo, zvinokosha kuita kukarukureta ichi:

Average mugove mutengo = (A1 + A2) / KA

A1 - mutengo migove pakazopera ari placement maererano vachiwedzera nhamba yavo;

A2 - Ndakatengesa kutengesa kuchengetedzeka panguva yakaderera mutengo;

KA - nhamba migove wechiGeorgian.

Rakasanganiswa zvemari mugumisiro

oparesheni Izvi zvicharatidza sei unogona kuwedzera mubereko mumwe Central Bank, kana:

- kushandura sarudzo anogoverana kupinda nyore;

- kuedza kutenga shure anogoverana nemutengo pazasi pamisika mutengo.

zvakanaka kuverenga purofiti ramangwana, zvakakodzera kuona mari uye mari chokuita kuchinja mamiriro kana vasanyanye ukoshi. zveminda izvi zvinosanganisira kusiyana pamusika uye chaiko wemari mutengo uye mubereko mari. Mari - Compensation kuna shareholders, bhodhi iri nokubatanidzwazve.

pfupiso

Zvokutengesa pazasi mutengo kunogona, asi anoda kungwarira chaizvo. Somugumisiro kushanda ichi hazvo anowanikwa musiyano zvemari kunoguma muna o uye Ogtagorcvac. Muchiitiko chokutanga, kuwanda kurasikirwa makanyorwa kure mune Yakabudiswa. Uye yechipiri - pakarepo.