Ikhomishini ukuhweba. Ikhomishana ukuhweba obusa nonfoods

umthetho Russian sihlinzekela inqwaba zama-ubudlelwane bezentengiselwano. Phakathi kwalabo - Ikhomishana yokuthengisa kwezimpahla ze-non-ukudla.

Lolu hlobo umsebenzi kulawulwa imithombo ehlukene komthetho. Uyini ngokucacile omyalo ibhizinisi eRussia? fixed kanjani ukuthengiselana alo ahlobene yezezimali kwamabhuku?

Legislative imithetho amandla

Cabanga imithetho omyalo ukuhweba imikhiqizo non-ukudla ngokomthetho zokulawula. The main isenzo lomthetho uwayala - Isinqumo se-Government № 569 kusukela 06.06.1998, le Lokhu yomthombo futhi kwehlisa noMthetho "Ngo Ukuvikelwa kwamaLungelo Abathengi.

Ngakho, ibhizinisi ikhomishana - umsebenzi ulawulwa ezingeni zika wezomthetho ezingeni sikahulumeni. Masitadishe isakhiwo base umthombo belinganisa imithetho yohlobo ehambisana Abasunguli bezindawo, - Ukulungiswa № 569.

hlinzeka Jikelele

imiqondo Basic evunyiwe isenzo zomthetho ngaphansi ukucatshangelwa - "UKhomishana", "consignor" futhi "umthengi". Umthetho ulawula ubudlelwane ezihilela laba kuncike ezintathu. Ingqikithi migomo ngokuningiliziwe.

I-ejenti myalo, ngokuhambisana inombolo isinqumo sikahulumeni 569 - inhlangano noma osomabhizinisi umuntu uthatha lezi kanye nezinye izimpahla isitokwe sezincwadi ze nokuyidayisa ngesakhiwo okudayisa. Committent - iyona ubani okhokha izimpahla ngaphansi kwekhomishana balandela injongo ukudayiswa, iqhaza ikhomishana nokubhadelwa isinxephezelo kuye. Umthengi - isakhamuzi ngubani uhlose ukuthenga noma empeleni ukuthenga imikhiqizo izidingo zabo, okuyinto ayixhunyiwe nomsebenzi ebhizinisi.

Ikhomishini ukuhweba kungenzeka uma ubuhanjelwe kokubili izakhamuzi Russian nabezizwe noma abantu ngaphandle yisakhamuzi maqondana nanoma yisiphi isimo. Mayelana izinhlobo eziyinhloko ubunikazi balo imikhiqizo, eyamukelwa ngaphansi Commission - inqobo nje akwenzayo ungalithengisi kumthengi. Inqubo ehlukile ukuqaliswa ilungelo ubunikazi ungase unikezwe ngemithetho ehlukile komthetho we-civil.

I-ejenti ikhomishana utawuba nelicala kuthishanhloko ngoba kulondolozwe umthengi izakhiwo umkhiqizo. Kuthiwa nguye futhi owenza buthakathaka ubophekile ukuba wazise othishanhloko kanye namakhasimende mayelana igama lenkampani yakho, ikheli layo, imodi esebenzayo ngokubheja izimpawu. Ngokufanayo, abantu isimo IP kufanele ahlinzeke onentshisekelo nge imininingwane ekhombisa yokuthi sokubhalisa isimo inkampani.

Ukuthola izimpahla

Cabanga-ke indlela yokwamukela izimpahla ngaphakathi ikhomishana nezokuxhumana. Yini ukubheka kwasekuqaleni? Ngokuhambisana izivumelwano phakathi ikhomishini futhi uthisha-nhloko ngezingane reception izimpahla kufanele kwenziwe ukukhipha umbhalo ahlukene. Ngokuvamile kuba inkontileka omyalo ukuhweba. Ingase futhi kuzosungulwa izinhlobo phezulu namanye eyahlukene. Lowo Mbhalo wangonyaka we embuzweni, fixed usuku ekuwulungiseleleni, inombolo, ulwazi mayelana amaqembu ukuba kuthengiselana, oda walo myalo, igama lomkhiqizo, umthengi libe nezici futhi intengo. e isakhiwo amandla futhi kungenzeka afakwe izinto ezengeziwe okungafanele siphazamise amalungelo esisemthethweni uthishanhloko. Uma kwenzeka ukudluliswa Kwenziwa kwemikhiqizo embalwa ke kwakhiwa uhlu zabo, okuyinto kumele iboniswe esivumelwaneni.

izimoto commercial

Ikhomishini nokudayisa izimoto Kwenziwa imithetho ekhethekile. Ngokwesibonelo, izimoto, izithuthuthu kanye nezinye izinhlobo zezimoto, okuyinto angaphansi ukubhaliswa isimo saziso amukela ku ikhomishini kuphela uma anawo umdayisi kuyoba imibhalo eqinisekisa ubunikazi babo, kanye imithombo lapho ungakwazi ukunquma ukuthi ukususwa izimoto kusuka ezimali. umthetho Russian futhi kudinga sokubhalisa ukuze bathole izimpawu yesikhashana ezifana izimoto "zokuthutha umphakathi". Uma imoto abadabuka kwamanye amazwe, futhi umnikazi wako ekhona okwesikhashana WaseRussia, ibhizinisi kuthunywa Kulokhu kungenzeka kuphela uma khona amaphepha adingekayo okuzokhishwa yihhovisi amasiko.

Yini imikhiqizo engamukelwa yizo somyalo?

Kukhona imikhiqizo ayikwazi yikhomishana. Ngokuvamile, kuba zonke lezo imikhiqizo zazo kuhoxiswe lasakazwa Russian Federation, kanye labo abamagama ukudayiswa obekelwe imingcele noma ovinjelwe ngokuphelele iziphathimandla zaseRussia. Ayikwazi ukudayisa ikhomishana izimpahla, uma bengakwazi kungabuyiselwa emuva noma ngibuyiselwe benana. Awukwazi ukuthengisa imithi, imikhiqizo kwenhlanzeko, amakha kanye izimonyo, izingubo zangaphansi, amasokisi, amakhemikhali yasendlini. Ngakho, imikhiqizo ikhomishana nonfood ngokwanele nzima ngenxa khona imingcele zomthetho.

ukucutshungulwa izimpahla ukudayiswa

Ake sicabangele ezinye umehluko wemisindo nemiqondo yamagama ezihlobene umklamo womkhiqizo lesifanele ukudayiswa. Okokuqala, kuye kufanele bufakwe ilebula. Uma into usayizi encane, kuba inani layo likwenza ubone, lapho inani elimisiwe idokhumenti eziphathelene nezinqubo ukuthola izimpahla ku ikhomishana.

Njengoba siphawulile ngenhla, kwezinye izimo, zingase zimiswe uhlu ehlukile izinto ithengiswe. Uma kunjalo, khona-ke ilebula uhlobo izimpahla kufanele ihlanganise ulwazi ezichaza izakhiwo imikhiqizo umthengi. Ngokwesibonelo, eqinisweni kungaba amasha noma, kunalokho, iye yasetshenziswa. Ikhomishana imithetho ukuhweba nonfoods zidinga nabathengisi ukuxhumana ukwaziswa okunokwethenjelwa mayelana namasevisi kumakhasimende.

Amalungelo nezibopho amaqembu ukuba ukuthengiselana

Masitadishe lesi sici, njengoba zamalungelo neembopho ahilelekile, ku umbuzo - uthishanhloko kanye ejenti ikhomishana. Ongakwenza unake okukhethekile? Ngokuhambisana Uhulumeni Ukulungiswa № 569, uthishanhloko liyoba nelungelo nganoma isiphi isikhathi ukuba enqabe ukungena inkontileka ekhuluma ngomyalo. Okungukuthi, angamisa isabelo inikezwe uzakwethu. Kodwa ngesikhathi esifanayo ukhomishana unelungelo ukuba zitshele ukuliliswa incurred ngenxa ukuqedwa kwenkontileka. Uthishanhloko ikhomishana kumele kungakapheli isikhathi esibekiwe inkontileka, ukuze baqale nokuchitha impahla yabo, okuyinto okwesikhashana ophethe ikhomishana. Uma akasafuni, khona-ke lo khomishane anganika izimpahla yokugcina - futhi ukukhokhela le sevisi kuyoba uthishanhloko, noma ukuthengisa, kodwa ngentengo, okufanele njengoba kuyazuzisa uzakwethu.

Icacisa intengo izimpahla kanye nenani ikhomishini izimali

Ukhiye, mhlawumbe, a ehilelekile yohlobo ehambisana of ubudlelwano commercial - ukuzimisela intengo izimpahla, okuyinto eza ngaphansi Commission, kanye lemali lomholo, okumele akhokhe umlingani yayo eyinhloko. Imithetho ikhomishana ukuhweba alihlanganisi noma yiziphi izincomo mayelana ukuzimisela amanani imikhiqizo adayiswa. Ozakwethu kunoma isiphi isimo kuyodingeka ukuxoxisana ngamunye. Ngokuphathelene iholo, kumele ngabe yikuphi kukhokhelwe le khomishana. Kodwa kungenzeka ukuthi ukubaluleka lapho isinxephezelo ezifanele awunasilinganiso e inkontileka. Kulokhu, inani isinxephezelo kunqunywa esekelwe olwamukelwa kuleyo ingxenye izinkomba.

Kangakanani ukudayiswa

Ngenhla siye sabheka ngasiphi izidingo eziyisisekelo umkhiqizo ukudayiswa - kuba phambi intengo tags kanye nobunye izakhi ukuthi wazise ikhasimende mayelana izakhiwo imikhiqizo olwathengwa kubo. manje Singacabanga indlela okufanele kwenziwe ukudayiswa kwezimpahla, lapho zamukelwa ngomyalo, kabanzi. Kuyini ewusizo ukuba banake?

Imithetho ngokuhambisana ikhomishini ukuhweba, linqume abadlali efanele kubhekwe imisebenzi yezokuhweba ukusebenzisa umkhiqizo isendalini ngosuku olulandelayo ibhizinisi emva kokutholwa. Uma lokhu kungenzeki, ke uthishanhloko kuyakuba Unelungelo ancike isigwebo kusuka umlingani. Ngakho-ke ehloniphekile - 3% semali okumele ikhokhwe njengemali isinxephezelo nomlayo. Kulokhu, abalingani singavunyelwa nezinombolo yenhlawulo.

I-ejenti ikhomishana kufanele ziphoqelelwe ukuba athengise izimpahla emigomeni ukuthi mahle kakhulu umngane wakhe womshado. nezindlela ezifanele ingachazwa yi consignor bese ilungiswe inkontileka, futhi uma ngeke - udinga uholwe bamukeleke ingxenye ethile amasiko ibhizinisi. Kulokhu, ukhomishana kungase bachezuke emiselwe, uma kuwukuthi izithakazelo umlingani, futhi kuncike ekutheni bavumelana izinguquko ngenxa yezizathu inhloso akunakwenzeka. Nokho, ngokushesha nje lapho umdayisi bayokhululwa kusukela consignor ukuxhumana, kufanele wazise ke ka izinguquko ezidingekayo inqubomgomo yokuthengisa.

Uma anawo ejenti ikhomishana ingena umkhiqizo omusha, futhi kwembula ukushiyeka eziye libonwe ngokuhamba ukukhishwa ukudayiswa kwayo, umkhiqizo elihambisana kumele ibuyiselwe umlingani. Izinhlangano ingasebenzisa bavumelane ngeluhlelo lolwehlukile nokubambisana ngezindaba ezinjalo. Uma umkhiqizo ebuyiselwa uthishanhloko, akukho isinxephezelo nempahla yakhe, lokhu akusho ukuthi akhokhe ikhomishana.

Isiqinisekiso futhi Ibuyisa

Izimpahla nge sikhathi sewaranti, kumele babe imibhalo efakazela ke. Lokhu kungaba inhlobo efanele ekhadini noma idatha ishidi, isibonelo, incwadi ukuhlinzekwa ngezinsizakalo ezivela umkhiqizi. Uma umthengi abathenge umkhiqizo yekhwalithi ephansi, futhi ngenxa yalokho yini waxwayisa ukushiyeka kwakhe yikhomishana, singadinga indawo umkhiqizo ofanayo, imikhiqizo nezinye brand (nge wokuguqula), ukunciphisa izindleko zokulungisa ngokushesha izindleko noma ukulungisa yokulimala umkhiqizo.

Nokho, lo mthetho kunqunywa ukuthi umthengi futhi unelungelo befuna kubuye umkhiqizo ikhokhwe imali. Ngesikhathi esifanayo, yebo, abuyisele izimpahla nomthengisi. Singase kahle kuqashelwe ukuthi isakhamuzi othenga ikhomishana izimpahla inebanga sasivumela ebanzi amalungelo.

Kungakhathaliseki ithengiswe amasevisi myalo?

Kungenzeka yini ukuba sifake amasevisi ukuhweba? Ngokuhambisana Civil Code, ngaphansi indlela efanele yezomthetho kungaba kunoma imuphi umsebenzi wezomthetho. sivumelwano Commission kungenzeka kokubili izimpahla kanye nezinsizakalo.

Nokho, ngokungena ngemvume izivumelwano ezinjalo, amaqembu ukuba kuthengiselana kumele kungayekwa uholwe amalungiselelo kuyinto the Civil Code, ikakhulukazi yayo sihloko 51 th hhayi inombolo Isinqumo 569, elawula eyodwa kuphela naloko lokuhlongotwako mayelana nobudlelwane ikhomishana - okungukuthi, imikhiqizo non-ukudla inzuzo ngefomethi ezifanele .

ukwesekwa Accounting

Cabangela esinye isici esiphawulekayo, esibonakala by ikhomishana ibhizinisi - ezimali. Yini sinesithakazelo kwesikwenzayo kwasekuqaleni? izibalo lwezezimali - isici cishe ngaso sonke isikhathi kuhilela ibhizinisi ikhomishana. Wiring, Ngakho-ke, kumelwe kube lesifanele. Sifunda ngokucacile yabo.

Ukwamukelwa izimpahla elihambisana uhlobo fixed izivumelwano ezilandelayo wiring:

• Imali edonswayo 004, okusho ukuthi "Izimpahla wamukele lokhu kuthunywa."

Uma ufuna sibonakalise ezimali bhala-off imikhiqizo waqaphela, bebuyile noma markdown, kubalulekile ukuba ulungise wiring ezilandelayo:

• Credit 004.

Uma kuziwa ukuqoshwa ezincwadini kwamabhuku emininingwane kwemali yokuthi izimali ngokheshi ngenxa ukudayiswa kwezimpahla noma amasevisi wathola yokugcina zabo, kubalulekile ukuba afeze ezithunyelwe ezilandelayo:

• I-Debit 50, okungukuthi, "Cash."
• 90 loan, okusho "Sales" ke sub-akhawunti 1 "Revenue" (kubonakala enanini nokuphuma kwemali imikhiqizo adayiswa).
• 91 loan, okungukuthi, "Okunye engenayo kanye nezindleko" (izinkokhelo kubonakala yokugcina izimpahla).

Accountant futhi kudingeka akhokhise i-VAT yokuthengwa imikhiqizo. Lokhu kumele kwenziwe ngokusebenzisa ukuthengiselana ezilandelayo:

• I-Debit 90, okungukuthi, "Sales" ke sub-akhawunti 3, okusho "i-VAT".
• 68 loan, okungukuthi, "Izintela Imisebenzi Izibalo".

Uma kunguwe bhala-off izindleko, it is ilungiswe okufakwe ezilandelayo:

• I-Debit 90, okungukuthi, "Sales" ke sub-akhawunti 2, okungukuthi, "Izindleko yokuthengisa".
• 44 loan, okusho "Izindleko ukudayiswa".

Okubaliwe committent izimali somkhiqizo ithengiswe kufanele zibonakale ezithunyelwe ezilandelayo:

• I-Debit 90, okungukuthi, "Sales" ke sub-akhawunti 2, okungukuthi, "Izindleko yokuthengisa".
• 76 loan, okungukuthi, "kwaBantu nge abanamacala nabantu abakweletwayo."

Qhathanisa inzuzo ku debit nama-credit correlative roomates nezinkomba sub-akhawunti ku-akhawunti 90, ukunquma imiphumela zezimali ezivela ukuthengiswa kwezimpahla - wamabhuku ezimali phambi umsebenzi kungenziwa isethwe. Kanjani ukuyixazulula? Ngosizo ukuthengiselana ezilandelayo:

• I-Debit 90, okungukuthi, "Sales" ke sub-akhawunti 9, okungukuthi, "Inzuzo nekulahlekelwa ekuthengisweni."
• 99 loan, okungukuthi, "Inzuzo nekulahlekelwa".

Kwezinye izimo, uthishanhloko ikhomishana Kumele uthole isigwebo. It is fixed wiring:

• I-Debit 91, okungukuthi, "Okunye engenayo kanye nezindleko".
• 50 loan, okungukuthi "Cashier".

Njalo is ngokucacile ephawula ibhizinisi ikhomishana. Izimali iqhutshwa ngokuhambisana nenqubo okwakha. Ubuhlobo commercial Ifanele abe zokulawula nohlaka olubhekele esitebeleni. Uma accountant kuyadingeka ukuze silungise ukuthenga okuthile ngokwezimali, okubandakanya ikhomishana ukuhweba, izintambo, uma le njongo, kuba kufinyeleleke futhi okunengqondo.