Subcontracting - chii, uye sei kuti zvakanaka vatange ndizvidavirire?

Panguva yaivakwa inowanzoshandiswa nzira, kana Muvaki anoshandisa kuvaka chinhu zvinhu yakapiwa kwaari mutengi. Pfungwa iyi inonzi "subcontracting". Tsanangudzo yakadaro rinowanzoshandiswa kuwanikwa iri kubvunzwa magwaro. Zviri pamutemo ushandiswe zvinodiwa kuti zvitange subcontracting, uyewo sangano rokuzvidavirira dzavo uye kunyora-offs. Chokwadi, nokuti hapana zvinoitika. Kutapukirwa Subcontracting rokuvaka iri nokudzorwa Art. 745 (n. 1) CC RF.

Vaiziva apamutemo

Huripo nyaya utariri pana MU, dzakanga aifarirwa sezvakarayirwa Bazi Finance pakati 28.12.2001 pasi № 119n, kupa tsananguro yakajeka. Subcontracting - Ndivo zvinhu kuti Muvaki akagashira kubva makaita simba mamwe kubudiswa (kubudiswa), uyewo mamwe mabasa kana kugadzirwa zvinhu pasina kubhadhara mutengo izvi zvinhu uye isiyo mutoro vapedze radzokera mutengi wacho kubatwa zvokuvakisa, chokuendesa kugadzirwa zvinhu uye chinozoiswa mabasa.

Chokwadi kuti mutengi anoramba yakanatsa chigadzirwa yakatengwa (dzaisava production) zvarinoroora ane (subcontracting), zvinoratidzwa zvakataurwa. Raw zvinhu vakawana pamusoro hwaro ichi (tolling) chakaita kuti aparadzane kubva zvinhu enzvimbo yacho Muvaki, uye rakaitirwa pamusoro kure-nepakati nhoroondo (ndima 2 Chikamu 8 Mutemo 129-FL, yomusi 21.11.96 guta). Nhamba yacho - 003.

Under mabasa ayo vanogadzira nokutsigira mapepa

Mutemo unorayira kuti akavhiyiwa uye bhizimisi zvose urongwa iyo inopa sangano akakodzera kutsigira zvinyorwa zviri kupatsanurwa (v. 9, n. 1 chambotaurwa nezvacho mutemo). It anotevera kuti, nokupa subcontracting, mutengi anosungirwa kuti ape pamusoro nzira iri inivhoyisi porutivi chimiro (№ M-15). It zvechokwadi rinokosha chiratidzo.

Uyewo Muvaki anogadzira wainyatsotaura zvigadzirwa yakatengwa chikwereti kuti nhamba M-4, riri chiratidzo kuti zviwanikwa izvi - ndiko subcontracting.

Muchiita mu chizvidavirire

Nyora kure mari zvokuvakisa, dziri tolling, kunze panguva handover kuvakwa chinhu pamusoro rinokosha ( "Credit 003"). Agadzirira chinhu anofanira chakasvitswa mutengi kuburikidza runoenzanirana Act mabasa (№ KS-2) izvo zvinotsigirwa shure cheki bhuku nhamba COP3. Marudzi magwaro kunotenderwa Chirevo 11.11.99 № 100, vakagamuchirwa neHurumende Statistics Service of Russian Federation. Uye murayiro kuratidzwa mutengo subcontracting mu magwaro aya haisi pamutemo.

Saka, pamasikiro chambotaurwa nezvacho magwaro kushandisa bhizimisi tsika. It anotevera tsika zvinodiwa, chinoda nhamba muchimiro COP-2 kuzadza rinokosha chikamu, iro rinotaura zvinhu kubva mutengi, uye akaisa pasi mutengo wavo. Naizvozvo, Musana mutsetse (TOTAL), umo chinoiswa kukosha kwebasa kuteererwa Muvaki, mari zvokuvakisa, izvo tolling, kwete kufungwa nezvazvo. Somugumisiro, paumbwe Mari basa rakatangwa asina kukanganiswa. The pamazita nezvinhu zvakadaro anopiwa muchimiro kuti kungova nechekumashure (ruzivo) hunhu.

Reference chimiro № COP-3 chakaitwa pachishandiswa mashoko huri Certificate uye KS-2, uye ndiye mukuru gwaro dzemaitirwe basa amakavaitira mutengi. Izvi Help subcontracting pakuvaka uye mutengo havasi kupiwa. Sezvo chinangwa mitero (VAT) sezvo mutengo wavo hakunganzi.

Saka, pasina kupfuura yezwi Muvaki kodzero zvinhu pamusana tolling, mutengi anoita Masvomhu nayo basa anoitwa rubatsiro chimiro № COP-3, sezvamakaropafadzwa akati zvokuvakisa anotaurwa.