Income intela izindleko 2011: Izinga, izinhlawulo kanye nezinye izinkokhelo.

Ukuvula nezezimali, kuba sobala ukuthi intela engenayo inkampani ethile kuyinto intela oqondile. Lokhu kusho ukuthi izobizwa inzuzo ezizuzwa umuntu noma kwenye inkampani, eqinile noma inkampani. Khokha intela enjalo zonke amafemu, kungakhathaliseki Russian noma zakwamanye amazwe, uma benza ibhizinisi endaweni WaseRussia.

Uma sikhuluma inzuzo, kuba lemali engenayo ukuthi inkampani uthola ngokuhamba nemisebenzi yabo. Asikho isidingo ukucabangela izindleko kanye lomthetho intela nendlela yokukhuthaza nemititilizo. Izimali kanye nezindleko kubalwa kusetshenziswa indlela accrual. Ngokuvamile basebenzisa okubizwa ngokuthi imali ngesisekelo indlela.

Kufanele kuqashelwe ukuthi ukubala imali kanye nezindleko accounting kanye Intela izinjongo lihlukile. Yingakho zonke izinkampani kumele afeze izibalo kulezi amafomu amabili. Ngisho kubo Ungengeza yesithathu - ukuphathwa. Bala intela engenayo kungenziwa, unikezwa isilinganiso esiphansi futhi base yentela.

Kumila intela kwenza kube nokwenzeka ukubala isilinganiso sentela imali ka 2011. Le ntela kunqunywa ngokuvumelana imiphumela inkathi ukubika ngonyaka. Uma ubheka izinga eyisisekelo, izinga lokwehla kwamandla emali ingashintshiwe kusukela 2009. Manje kuba amaphesenti 20. Kuleli nani, amaphesenti 2 ayovela isabelomali sikahulumeni, futhi amaphesenti angu-18 - endaweni yengcebo isimo we Russian Federation.

Ngaphansi komthetho wamanje, intela abakhokhelwa ezinye izinhlangano kanye nezinkampani ukuthi zihlobene ngokuqondile iMidlalo Yama-Olympic - 2014 ngo Sochi.

Futhi, kwentela 2011, izinga zazo siphakeme ngokwanele, bamshaya futhi osomabhizinisi umuntu akhokhe intela ezinye izikimu, ngokwesibonelo, lapho beshintsha bekhuluma ekukhokhweni kwentela esihlanganisiwe yezolimo, noma usebenzise uhlelo lula intela, nokunye.

Bonke abanye, ngokuvumelana sihloko 246 we Tax Code of the Russian Federation, obonwa wentela futhi ngenxa yalokho kufanele kube isikhathi ukukhokha intela.

Ezinye izinhlangano intela engenayo ngowezi-2011, lapho izinga kancane encishisiwe. Ngokuvamile, lokhu kwenzeka kanye izintela isabelomali wendawo. Kwezinye izimo, izinga kungancipha ukuba amaphesenti 13.5.

Ngaphezu izinga isizinda, ikhokhelwa ngaphezulu kanye nezinhlawulo yentela ngemali engenayo. Izinhlawulo kufanele ikhokhwe kuphela aphume inzuzo net ukuthi uzothola inkampani noma ibhizinisi. Ngaphansi iholo net libhekisela lemali ukuthi uhlala emva ukukhokhwa kwazo zonke izimali zentela. Isithakazelo ngezindleko ibalwa kohlaka uhlelo imisebenzi futhi isabelomali kuthiwa emalini ku ikhodi efanayo intela engenayo ngqo - ikhodi 290 Kosgei.

Izintela kusukela inzuzo, okungukuthi, labo izintela ezikhokhelwa yinkampani noma inkampani enzuzweni ezokwakhiwa, kungenziwa zihlukaniswe amaqembu amathathu.

Isigaba sokuqala sihlanganisa ukukhokha intela kusukela umsebenzi wezimali.

Iqembu lesibili siqukethe intela.

Ekugcineni, iqembu lesithathu siqukethe labo izintela, okuyinto akhokhelwa inzuzo esele anawo inkampani noma ibhizinisi ngemuva kokukhokha intela engenayo ngesikhathi.

Ukukhokha intela engenayo ngowezi-2011, isibalo sabantu ebhaliswe nomthetho ofanele, kufanele ugcwalise isimemezelo izintela. Kufanele kube abantu ngothi lwabo, izinhlangano ezisebenza ohlelweni ezivamile intela. Thatha nezimemezelo kudingekile ehhovisi lentela endaweni inkampani noma izinkampani eziphethwe yabo.

Oda sangomhla 15.12.2010 yasungulwa indlela entsha isimemezelo yokukhokha yentela ngemali engenayo. Futhi kufanele igcwaliswe esikhathini ukubika 2011.