Uye kubhadhara mibayiro: Posting

Basa chero zvebhizimisi zvainanga kuita purofiti, zvakanga gare gare kuti kuparadzirwa nemazvo. Kazhinji, chinokosha chakapatsanurwa kwayo anoenda pakuzadzisa kugadzirwa, asi tichataura pamusoro sei kuti pave accrual uye kuripwa mibayiro, wiring, uyewo chinokosha kuratidzwa iri kubvunzwa kuvhiyiwa pamusoro kufamba mibayiro, nguva uye modalities aripe.

Mibayiro uye shareholders

Dividend anonzi mugove haibatsiri sangano, icho rwakabhadharwa kuna shareholders pashure kuripwa zvose zvakafanira kubhadhara. E. Kuti vawane mibayiro, unofanira kuva mukutsirani wekambani, mune mamwe mazwi, kuti mubasa vachida uridzi. Kazhinji, shareholders muri havaoni zviri boka pa padariro ayo kukura, kutevera chinangwa pakuunganidza mari oupfumi kukura sangano mari. Mitemo dividend rinorondedzerwa so mari yakagamuchirwa nomumwe kana mukutsirani wekambani ane Proportional kuparadzirwa purofiti (se dzakabatanidzwa migove ari guru mvumo), vasara pashure mutero. Kushandisa mibayiro uye mari kubva mubereko kubhadhara iri nzvimbo mugove.

Chii kubhadhara hazvigoni sechinoitika mibayiro?

Regai kuwira pasi tsanangudzo "dividend":

• mari kune shareholders ari nokubatanidzwazve kana liquidation of Company, isingadariki kukura mari yayo iri mugove guru ;

• muripo, uchatamisa zvarinoroora pakati migove boka kuti shareholders chete sangano.

• mari kuti vashandi masangano nonprofit vaite yayo mitemo mabasa.

Kusarudza kubhadhara mibayiro: Anogamuchira izvozvo?

Murayiro iroro kuti migumisiro remapazi nokuti gore, kambani ndiparidze mibayiro, asi haagoni kuita izvi. Ichi kambani zvakanaka, yakatangwa mutemo. sungiro vakadaro havasi inopiwa, uye kusarudza kubhadhara mari pamusoro migove kana mirayiridzo Purofiti zvimwe zvinangwa zvinofanira wokurera ari mukuru musangano shareholders. Kana anosarudza ndifambire mberi kuripwa mibayiro, ari Board Directors, pashure nokungwarira pachisara vagara vandifungira saizi zvavo, izvo zvichashandiswa akakurudzira zvavo musangano. Shareholders vanopiwa kodzero kugamuchira uye uchibvumira zvavakabvumirana uwandu vachibhadhara kana kuramba uye kusiya dividend hwaziviswa. A siyana uwandu mibayiro General Meeting haisi kodzero. MuRussia, kukura dividend hunogadzwa National mari (Ruble) pa mugove mambure pachake mari mutero.

mutsividzo nguva

Achibvumirana uwandu purofiti akagoverwa nokuda issuance ose mibayiro, mukuru musangano kuzivisa chisarudzo kubhadhara mibayiro pane vazivise vanhu hanya.

Kazhinji, mari yakadaro inofanira kubhadharwa mari, asi pane nzira pfuma mari, izvo zvinofanira waiti ari bumbiro wekambani.

Vadyi wemari kambani uye boka iri kodzero kuparadzira mibayiro kwete chete nokuda kwegore, asi hafu yegore uye kota. Murayiro haiiti kuti nguva mubereko kubhadhara.

Zvinoitika kuti mubereko hauna richiparadzirwa kwemakore anoverengeka, kuunganidza zvichachengetwawo zvakaoma nhoroondo (nhamba 84). Kurambidzwa pamusoro kuripwa mibayiro dzokutambura nguva hazvisi pamutemo, saka kuti chisarudzo ichi Board Directors dzaro unozotevera mvumo neDare General Meeting vari noitika.

Charter boka kana musangano shareholders rinotsanangurwa nguva panguva iyo boka kunodiwa -bereka uye kubhadhara mibayiro. Kana muripo nguva isina kuisa, Saka, nemurairo, hazvina kupfuudza mazuva 60 kubva musi wacho dividend hwaziviswa. In mazwi aya ari shareholders vanofanira kugamuchira kwavo dzakava mari.

kukarukureta

Pashure chisarudzo kubhadhara mibayiro uye akabvumirwa mazita avo zvinokonzerwa, anotanga munhu painstaking chizvidavirire basa. kuti uwandu kwemari anofanira mhosva nomumwe nokuda imwe neimwe yeboka.

Kazhinji bumbiro kambani inopa zvinhu kuti dividend aparadzirwe kune shareholders achitevedza mutemo zvinoshanda dictating kuzivikanwa mari dzakava maererano vechikamu. Yaipedzerwa unotiranga, zvakatemwa nemijenya pamusangano aparadzirwe kune shareholders, vawanda nokuda chikamu mupiro mari mugove guru imwe neimwe yeboka. Sezvo dividend iri pakutsvaga mari nokuda mumwe shareholders. Munyaya mibayiro, uye wiring zvichabviswa kurondedzerwa pazasi.

mutero

Kungofanana neimwe mari, dividend nokuda shareholders, pasi mitero. Mutero unodiwa kunoenderana muchikwata ari taxpayer. Kubva 2015 mutero unodiwa achinja yekudyidzana. Kare, dividend mari vanhu uye pamutemo vanhu uye vanogara Russia zviri kutereswa pa mwero 9%. Zvino, mutero unodiwa yakawedzera kusvika 13% uye mibayiro akataura kare kwenguva chichange kunonyorwa panguva ino mwero.

Mibayiro pamutemo vanhu vasina mamiriro mutero mugari wenyika Russian Federation, vari kutereswa pamwero 15% nokuti private nemauto - 30%.

Makambani Russian ave mutero nevasori uye kazhinji varambe uye kuchinjwa mitero iri bhajeti pacharo, uye saka shareholders vanogamuchira mibayiro mambure mutero kare.

Terms of chinja mitero

Mutemo unorayira kugarira uye kuchinjwa pachake mari mutero kwete paya pane musi okutambirwa mari nokuda kwokuripirwa mari kana kutapurirana mari munhoroondo vechikamu, nokuda shareholders kana kumapati yechitatu. The mubhadharo zvinyorwa pamusoro kuchinjwa pachake mari yemitero vanofanira kutaridzwa bhajeti kupatsanura bumbiro - 18210102010011000110.

Uye kubhadhara mibayiro: Posting

All mashoko charge uye sangano vachibhadhara ose mibayiro vaunganidza pakuenzanisa vachibhadhara nokuda pamwe havaoni (nhamba 75), akafanana nenhoroondo zvinyorwa, pfuma, nhoroondo, mitero, etc.

Kuona kukura yaipedzerwa chinangwa kubhadharwa, kuti zveakaunzi anoita yokubhadhara mibayiro. wiring:

• D / T-84 - K / T 75/2 - mu uwandu Purofiti akagoverwa kune kuripwa mibayiro. Analytical Zvidavirire pamusoro dzakava mibayiro mumwe nomumwe imwe neimwe yeboka iri mazita chete mari nokuda vachibhadhara, migumisiro iyo rinoenderana chikwereti turnover nhoroondo nhamba 75/2 yamunenge wiring. Naizvozvo, Shareholders uye vechikamu pakuwana mibayiro vanogona kushanda kambani, rirege vakanyorwa mamiriro sangano, inofanira kuva -bereka mibayiro nenzira dzakasiyana. mari vashandi irimo kuti nhoroondo nhamba 70 "misha vashandi pamusoro Payroll." Nokuisa pamusoro kubhadhara mibayiro kuti muvambi vechikamu uye wekuongorora kushanda kambani:

• D / t 75/2 - K / T-70 - mu uwandu mari shareholders, vashandi chekambani.

Danho rinotevera - dzakava mari nemitero. Dzakava mutero mibayiro kune shareholders, wiring:

• D / t 75/2 - K / t 68 / fuma - dzakava mari yomutero mibayiro kubva shareholders - nemasangano.

• D / t 75/2 - K / t 68 / gomba - chitsama mutero pamusoro mibayiro kubva shareholders - private vanhu.

• D / t 68- K / T 51 - pamwe nyaya kuitika kuti uchatamisa uwandu mitero zvadzorwa.

Vakwikwidzi asina mushandi wekambani, kuripwa mibayiro (waya: / t 75/2 - K / T 50, 51) ari kuitwa mari kana kuchinjirwa kune kwenhoroondo boka pamusoro shareholders 'nyaya.

Dzimwe nguva mari haina vanobhadharwa mari uye kuchengetedzeka, zvakadai wevimbiso manotsi yavose rechitatu, rinowanikwa mune kambani. Uchatamisa bhiri - zvakafanana yokubhadhara mibayiro. Postings dzinoratidza mashandiro ichi ndeinotevera:

• D / t 75/2 - K / t 91 - Verenga chiso kukosha kuchengeteka.

• D / t 91 - K / T 58/2 - mu chitsama mari chaiwo pematanho kutenga wevimbiso manotsi, ndinonzi pamusoro nhoroondo 58/2.

• D / T 91 (99) - K / t 99 (91) - kunorondedzerwa zvemari mugumisiro kubva dzinoshandiswa gwaro.

Mune dzimwe makambani akabvumira proprietary kubhadhara mibayiro. Postings muchiitiko ichi ndeinotevera:

• D / t 75/2 - K / t 90 - Verenga kutengesa kukosha zvinhu kana pfuma yakaenzana ukuru bhadharika mari.

• D / t 90 - K / t 68 / VAT - mhosva VAT pamusoro kutengesa mutengo kwenhumbi.

• D / t 90 - K / t 41, 43, 20, uye dzimwe nhoroondo kugadzirwa - iri chitsama chaiko mari akatenga zvinhu, zvigadzirwa.

• D / t 90 - K / t 99 - kuratidza migumisiro kubva pakutengeswa kwenhumbi kana mabasa.

Kuchinjwa pfuma wekambani (kwete zvinhu) vanoratidza mamwe chizvidavirire Postings. Kubhadhara mibayiro:

• D / t 75/2 - K / t 91 - musi kukosha pfuma inobva uwandu VAT bhadharika, mambure mari mitero zvadzorwa.

• D / t 91 - K / t 68 / VAT - mu uwandu VAT mhosva pamusoro mutengo pfuma.

• D / t 91 - K / t nhamba 01, 08, 10 - mu chitsama vari residual kukosha pakati Kutamiswa pfuma.

• D / t 91 - K / t 99 - vakatsunga chitsama Purofiti kubva kuchinjwa pfuma.

Ndivo vakanyoresa nokuda kwokuripirwa mibayiro kuti muvambi uye dzimwe shareholders eungano.

Subtleties pakati tsanangudzo mutero pechingoro pamusoro itsanangudzo mutero gadziriro, pashure kubhadhara mibayiro

Nezvokumutswa kuripwa mibayiro kubva "uproschentsev" mubvunzo kazhinji unomuka: "Ko kuripwa mibayiro kunoratidzwa (wiring akaratidzwa) uye kuchinjwa pachako mari yemitero iri taxable mujinga itsanangudzo mutero hurongwa?" Makambani ari kwadzinoita "mari kubvisa mari" kunogona kuratidza zvishoma mazita mari anotaurwa Tax Code. Asi mibayiro dzakava uye rwakabhadharwa kuna vechikamu, vari kusingajekeswi mariri. Naizvozvo, kuti kuderedza mutero nehwaro mari pavari asingagoni. Uye sezvo kambani kutevera mabasa mutero mumiriri, mutero mazita, kwete ini, ipapo mari kundinyima pachavo mari mutero zvakare asingadi kukanganisa rutapudzo yomutero hwaro.

Saka, munyaya ino rine inokosha pfungwa dzakadai mibayiro, nekurangarira vakanyoresa kuti kufungisisa kwema nokuda kwavo.