CSC lokho? Entsha amakhodi isabelomali ngezigaba

Omunye imininingwane ebalulekile ukuthi ufuna ukwenza bentela kuleli okubaliwe intela kanye nezinye izinkokhelo isabelomali yezwe, iyona CSC. Yena kujamele ukulandelana izinombolo, uma ubheka ukuthi izakhamuzi eziningi bayaphikisana edideka kuphela, singakwazi ukuqonda ukuthi asho ukuthini.

Edinga ukuthi isabelomali ikhodi CSC ngezigaba, futhi lapho umfowabo - izinkinga ngokuqinisekile ivele kunoma yiziphi abakhokhi bentela, ukugcwalisa okungenani kanye irisidi lokukhokha isimo emsebenzini, intela noma mkhuba. Ukuze siphendule lo mbuzo abizelwe Ministry of Finance Iziyalezo usebenzisa Russian uhlelo isabelomali kanye nokwengezwa kubo, ethi CSC.

Kuyini CSC

CSC - kuyinto segama welithi "isabelomali ikhodi ngezigaba". Lokhu string eside izinombolo ezimele ikhodi ethile. inombolo ngayinye kule uchungechunge buqonda iqembu elithile isabelomali izimali e kazwelonke system ezezimali. Phakathi kwezinto eziza isihlobo ala maqembu ingachazwa, lapho wangena inkokhelo, iyini injongo yaso, ubani omelelwa nola futhi nezimali ezinkulu yini umsebenzi idluliselwe, ngakho ukuze baqhubeke ukuqondisa kabusha.

Isabelomali isimo akuyona i-akhawunti eyodwa, lapho bangakwazi buthelela izinkokhelo kwangaphakathi, iqukethe "amagatsha" amaningi: CSC, engenayo, izindleko, uhlelo mali, kuhlanganise reassignment kwempahla kahulumeni yenziwa.

Ngokwesibonelo

Ukuze uthole ukuqonda eningiliziwe uhlelo mali, cabanga kwemali kwi CSC USN - engenayo lokususa izindleko. Payers lokhu intela ukuza amabhizinisi kanye nezinhlangano in the UPDF. Tax izinkokhelo abantu zomthetho ithunyelwa isabelomali isimo, lezi zimali ukukhokha amaholo abasebenzi engxenyeni kahulumeni. Ngakho, ukulibona kwezentengiselwano, ukunikelela isabelomali isimo, aqukethe abasebenzi hhayi kuphela kodwa nathi kusinika othisha, odokotela kanye nabanye.

Ukwehla yemali kanye nezimali ezisetshenzisiwe izinhlangothi isabelomali

Zonke izinkokhelo engenayo "CSC USN engenayo lokususa izindleko" afakwe ngokuvumelana izinhlelo zezomnotho. Zinqwabelanisa ku BCF Tax Inspectorate, okubandakanya izintela eceleni, kuye hhayi kuphela CSC, kodwa futhi ku OKATO. Le akhawunti ikuvumela ukuba bafinyelele iziphetho ngenhlalakahle ukuqoqwa izintela endaweni ethize.

Ngakho, Ministry of Finance kungaba "ukuqapha" ngokukhokhwa kwentela kanye nezinye izinkokhelo isabelomali, ngokuvumelana amakhodi we Russian Federation yini uhlelo lokusebenzisa umholo, bese wakha izinhlelo ehambisana inani nezindleko zayo. Umqondo amakhodi wadala njengoba kuchaziwe ngenhla ukuze ngokucacile kuhlobene nezinga emalini kahulumeni ukuthungwa.

BCF Kungani kwangena

Ngaphambi ukwethulwa amakhodi isabelomali umzuzi kanye injongo irisidi yokukhokha Nokho, kufanele, ukuhlola ulwazi olufanele, ngokusekelwe kulezi idatha, kwakungenakwenzeka. Okwamanje, ngenxa ukwethulwa CSC-zokukhokha ngokucacile ukulandelela isiphetho ikhona, ngisho nengcosana kwisabelo sezimali State, ithrekhi langempela ngubani imali isabelomali kwenziwe, ngasiphi isizathu, okuyinto ayeqondiswe futhi uqondiswe.

Lolu hlelo kakhulu lula umsebenzi izinhlangano zikazwelonke zohlelo Isabelo sezimali yezwe kunyaka ozayo. Ngaphezu kwalokho, lesi simiso kusiza ukuphatha kwemali ngempumelelo kunakuqala ukwethulwa CSC.

New CSC njengoba uchitshiyelwe ngo-2015

RF Ministry of Finance Order Inombolo 150N evunyiwe imithetho entsha CSC e 2015. Lezi zinguquko ziye zathinta amaqembu amaningana intela ezibanjwayo kumabhizinisi. Esokuqala CSC "wentela yomhlaba", manje okuyinto ihlukaniswe ukuze ukhokhele abantu yemvelo kanye zomthetho. Futhi, ngaphandle kwalokho, futhi ehlukaniswe isigaba sezwe amukelekile kwabanye abantu.

Tax Inspectorate usanda kwethula lento itafula ekhethekile 2015 owanikhipha amakhodi esiyinhloko 2014 nalabo 2015. Leli thebula, ngokuvumelana abahloli ngeke kakhulu lula ukugcwaliswa kwemibhalo namabhizinisi kuzosiza ezimali ukugwema amaphutha kumiswa oda lokukhokha memezelo lapho kubalulekile ukuze ucacise CSC. Kuyini bug ikhodi, futhi indlela kanzima ngezinye izikhathi ukuze ibuyisele le mali emuva, Accountants abaningi bazi kahle kakhulu.

sokuqonda amakhodi

Ibhajethi cipher liqukethe izinombolo amabili ahlukaniswe ngokuvumelana kwababusi izigaba ezine ulwazi:

• abaphathi;
• inzuzo;
• isofthiwe;
• bahlukanisa.

Administrative ingxenye

Izakhi lokuqala esephepheni izinombolo ezintathu - elithile eyinhloko umlawuli yokukhokha (ngamanye amazwi, lapho uya khona impi, imithombo yemali kuthiwa ivela lelo gama). Ngakho, ngokwesibonelo, endabeni yentela ukusebenzisa inhlanganisela zezinombolo 182, ne izinkokhelo izimali kwesabelomali FSS isicelo umshwalense BCF nge inhlanganisela izinombolo 393, lapho izimali ngoba ayimpoqo umshuwalense wezempilo Isikhwama CHI - 392.

I inzuzo ingxenye

Inzuzo iyunithi kuhlanganisa eziningi inombolo ye subgroups.

Inombolo yokuqala yisabelo inzuzo (ngamanye amazwi, okwesine wonke ikhodi) - uhlobo engenayo. Inkokhelo, equkethe sibalo intela - 1, khulula exchange angaphandle imithombo - 2, imali yebhizinisi - 3.

Letinombolo ezimbili ikhombise injongo ukukhokhelwa (iholo elingaphansi kwama), isibonelo: 01 - kwentela engenayo; izintela impahla - 06.

Eminyakeni emibili izinombolo ikhodi setha inzuzo ezingeni kwesabelomali umamukeli (kazwelonke, indawo, zesifunda nezinye):

01 - kwentela engenayo;

02 - iminikelo amacala sakhe ngekwemiva netenhlalo;

03 - nentela yezimpahla ithengiswe eRussia;

04 - Izintela ku imikhiqizo ekhiqizwa ngaphandle Russia nase amazwe;

05 - intela;

06 - impahla izinkokhelo;

07 - iminikelo abasebenzisi kugcwele;

08 - zempahla;

09 - kanye imali izintela kukhanselwa (isib ESN);

10 - Income kusukela imisebenzi ukuthekelisa ungenise;

11 - kusukela isimo impahla engenayo ngokuvumela ukulisebenzisa zesikhashana;

12 - Imali uma usebenzisa asendaweni;

13 - engenayo evela kumasevisi wakhokhela ejensi wombuso;

14 - Inzuzo on ukuthengiswa kwempahla isimo;

15 - izinhlawulo kanye nezinye izindleko;

16 - isinxephezelo umonakalo.

Isofthiwe ingxenye

Cipher izinombolo ezine ezibizwa ngokuthi "uhlelo", ucacise uhlobo lokukhokha, efika ingxenye inzuzo kwesabelomali. Izintela kanye nezimali zikahulumeni ihlukaniswa inombolo 1,000 izinhlawulo - 2000, izinhlawulo - 3000.

ekulinganisweni ingxenye

Iqembu lokugcina izinombolo izinombolo ezintathu uhambelana ikhodi lokukhokha, ngokuvumelana systematization wokusebenza kwezimali: 110 - zentela ejwayelekile; 160 - iminikelo yomphakathi.

110 - engenayo esuka eziqoqwayo;

151 - ngenzuzo etholwe ukuhanjiswa amabhajethi;

152 - Imali nezinye izifundazwe nezinkampani ezixhaphaza;

153 - loans amabhange angaphandle kanye engenayo esuka credit angaphandle labasemkhatsini nalabakhulu;

160 - Izinkokhelo ku iminikelo umshuwalense social;

170 - Inzuzo on ukuthengiswa kwempahla;

171 - IMITHETHO revaluation nezakhiwo isimo;

172 - inzuzo kusukela ukuhanjiswa kwempahla;

180 - nezinye engenayo.

Ngakho, ukuqonda imithetho kumiswa amakhodi, kulula ukufunda indlela "funda" idatha ongaqondakali string ezinombolo, isibonelo, ikhodi CSC "engenayo lokususa izindleko" e isicelo UPDF 182 Januwari 5 Januwari 1000 01021 110 sitolikwa kanje:

182 - Dlulisa nesabelomali isimo;

1 - intela inflow samuntu;

05 - icacisa CSC USN engenayo imali;

01 - inani amanothi wezimali;

021 - subentry Ikhodi lwezezimali;

01 - othola imali limelela isabelomali isimo sika federal yezwe;

1000 - inkokhelo yokuqala;

110 - basonta inzuzo encane yentela yezwe.

Indlela ukunquma BCF

Uhlu isabelomali ngezigaba amakhodi ungaphakathi lwemibhalo ekhethekile CSC - kwale dokhumenti ezibalulekile futhi ufunde kudingekile inhlanganisela zezinombolo okungokukaNkulunkulu yimuphi omunye amacala. Izinguquko kulo, nakuba akuvamile Nokho, namanje futhi zamukele izichibiyelo futhi kwizihumusho ezintsha lwemibhalo. Okwangempela 2015 CSC bhukulwazi evunywe i-Ministry of Finance we Russian Federation ngo-2013 (Order №65n kusuka July 1, 2013). Amanndla CSC e 2015 bamukela njengoba uchitshiyelwe Isinqumo 26 Septhemba 2014 (Isithasiselo 1).

Izinhlangano zokusebenzisa ngokuhweba futhi osomabhizinisi ngabanye ukuba isabelomali ngezigaba amakhodi ayadingeka ukuze afaneleke oda yokukhokha efayiliwe ku ukudluliselwa izintela, izinhlawulo, izinhlawulo kanye nanoma yimiphi eminye izinkokhelo isimo. Ukuze uthole iziqondiso ku -oda yokukhokha owanikwa emkhakheni olukhethekile 104 ngenxa CSC. Kuyini lokhu ikhodi kungenziwa ebekiwe futhi ezithile entela nezitatimende zezimali.

Umlando isingeniso isicelo amakhodi umehluko wemisindo nemiqondo yamagama

Ngokokuqala ngqá isabelomali ngezigaba amakhodi kwangena eRussia ngo-1999 futhi kusukela ngaleso sikhathi uye washintsha eziningi. amakhodi Key asetshenziswa utholakala cishe kuwo wonke amabhizinisi amancane kanye naphakathi kukhona ekuqaleni lwemibhalo. Lena inzuzo ingxenye amakhodi ukuze ukhokhe izintela kanye iminikelo izimali ze-non-mali, isimo imisebenzi kanye mkhuba intela. osomabhizinisi abaningi bakholelwa ukuthi isabelomali uhlelo lokufaka ikhowudi yakhelwe hhayi kuphela ukuba lula, njengoba ukuvimba umsebenzi amafemu ezentengiselwano.

Akunakwenzeka ukuthi lokhu kuyiqiniso, nakuba ukusetshenziswa CSC, futhi ikakhulukazi izinguquko zawo esezivamile, ngempela abanye ngokuphazamiseka. Ngakho, ngekhodi ukuhlonza ayilungile, inkokhelo angaya ibhajethi ezahlukene, futhi intela angabhekwa ezingakhokhwanga. Lokhu kwalandelwa izinhlawulo kanye nezinhlawulo ngenxa yokungakhokhi. Ngaphezu kwalokho, ukukhokha ukubuya kungafanele wathumela (ongekho isabelomali) akusiyo njalo kungenzeka, ikakhulukazi uma amabhajethi abasemazingeni ahlukahlukene. Ngokwesibonelo, uma ukukhokhwa federal yentela izimali ngephutha ithunyelwe kwesabelomali zesifunda noma zendawo, ungakwazi ngiwakhiphele kube inselele impela.

Ukubuyela ngephutha izimali idluliselwe uzodinga ugcwalise isicelo esibhaliwe bese elithumela kubo ehhovisi yakho yentela nge isicelo yokunika izinkokhelo enye ikhodi noma uma inkokhelo liye kabusha ahlelelwe ikhodi efanele, ulibuyisela akhawunti lenkampani. Intela ngokwabo ukulungisa amaphutha oda yokukhokha ngeke.