Izinhlangano Ibhajethi. Izikhungo zomphakathi: izibonelo

Iziphathimandla Ukuqashwa isici ukuthuthukiswa zezikhungo zomphakathi kanye nemisebenzi yokuphathwa ngokwezinga elikhulu eyenziwa ezisebenza emazingeni ehlukene zezikhungo zomphakathi. Lawa izikole, izinkulisa kanye nezinye izinhlobo izindawo zokufunda, izikhungo zezokwelapha, izinhlobo ezahlukene sokufundela isiqondiso izikhungo kanye nezinye izinhlangano eziningi zomphakathi. Yiziphi izimpawu zezikhungo zomphakathi? Yiziphi izimiso waqaphela kuzo accounting nezintela zibalwe? Yiziphi ezicashile ukusetshenziswa imigomo ezibonisa izindlela ezingakhona ukusungulwa izinhlangano kwesabelomali?

Kuyini somphakathi?

Ukuqala ukuchaza ngendlela eyodwa yokuchaza umqondo, okukhulunywa ngakho. izikhungo zikaHulumeni - yizindaba ibhizinisi, mphathi zokuphatha noma kweminye imisebenzi yemvelo, imizimba onegunya Russian Federation ngesikhathi sikahulumeni, amazinga lesifunda. Kususelwa kumagama omunye umthetho ofanele (okungukuthi inombolo uMthetho Federal 7 Januwari 12, 1996), isimo eduze kakhulu aya emahhovisi kamasipala. Okungukuthi, leyo ezingeni ngabanye zokuhlala, izifunda noma izifunda.

Kwezinye izimo, igama elithi "nezikhungo zomphakathi" ezikhonjwe welithi "izinhlangano kwesabelomali". Nokho, lona wamuva ngenxa yezinguquko ezinkulu esanda kuqalwa ngo umphakathi uhlelo ukuphatha, kwezinye izimo kuthathe ngaphezu incazelo emincane. Kulesi sihloko sizohlola izimo bakuchaza.

Ukwahlukaniswa izikhungo

Izinhlobo ezinkulu zikahulumeni - embuso, yama yodwa, kanye isabelomali. Kukhona isimo sokunquma ezintathu eziyinhloko ngawo lezi ezintathu izinhlobo nezinhlangano kuhluke. Okokuqala, lesi sibopho. Okwesibili, isebenta. Okwesithathu, kuba ngokucacile we eseduze zezimali kanye nokuphathwa kwezimali. Cabangela izici ngamunye zindlela.

Iminyango kahulumeni, okuqondene ahulumende, banesibopho izikweletu zalo ngesisekelo imali zalutho. Uma azanele, ke obyazannnosti elihambisana ezithwalwa ngumnikazi inhlangano. isikhungo kwemali - ikakhulukazi ukuthi umongo inganciphisa ukuhumusha igama elithi - unesibopho kwezibopho impahla ekhona, okuyinto esetshenziswa ukuphathwa zokusebenza (okufaka ukuthi uthenge kusuka ukuqhutshwa kwebhizinisi), kanye ingcebo. Autonomous inhlangano yomphakathi-aspect izibopho zayo umthwalo nanoma yisiphi isakhiwo ngaphandle ingcebo (nokuthi uhlobo "ephezulu value").

Futhi, njengoba sibonile ngenhla, inhlangano isabelomali, ezizimele kanye nesimo kukhona imisebenzi ehlukene. Cabanga okuhambisanayo umehluko imininingwane uhlobo inhlangano ngayinye. Izikhungo zomphakathi ngokuthi ukwenza, ikakhulukazi nomasipala imisebenzi, kanye ukuze sihlinzeke izinhlelo maqondana nabantu yemvelo kanye zomthetho. Ngakwelinye ihlangothi, imisebenzi izinhlangano isabelomali, kanye yama yodwa, kufanele ugxile kuphela isevisi. Nomasipala imisebenzi yalolu hlobo lesikhungo bangenzi.

Umbandela wesithathu ibonisa isici zezimali umsebenzi izinhlangano isimo. Okokuqala, it ungaboniswa imithombo core uxhaso. Endabeni izinhlangano ezizimele kanye isabelomali kukhona uxhaso, futhi lunikeza isabelomali izilinganiso enikeziwe ezikhungweni kahulumeni.

Izimali ukuthi yamukelwa e-izakhiwo isimo ngezithukuthuku abazisebenzako (lesi sici, sizokwenza ukuhlola - kancane kamuva), futhi zisakazwe ngaphakathi imithetho disparate. Endabeni azimele wodwa noma isikhungo kwesabelomali - bazobambisana zisebenzisa inhlangano ezimele, ngokuphathelene izikhungo embuso uhulumeni - ahlelwe isabelomali. Phawula futhi ukuthi laba izikhungo kwesabelomali kanye yomphakathi singala unama-akhawunti kuphela uMgcinimafa Federal futhi ezizimele - futhi ngamabhange.

umehluko wemisindo nemiqondo yamagama ngezigaba

Nokho, njengoba kwaphawula u-abameli, kule nomthetho Russian azikho zomthetho ukuthi uyomisa nenqubo ngawo ukuhlukanisa phakathi imiqondo uhulumeni "imisebenzi" futhi "amasevisi." Nokho, kwezinye izenzo zomthetho Kusengenzeka ukuthola reference iphuzu. Ikakhulukazi, esekelwe okubekwe ngayo Isinqumo uMongameli Russian Federation № 314 March 9, 2004, lapho ukhuluma izinkinga kohlelo zemizimba esiphezulu, kuthathwa ngokuthi umehluko esiyinhloko siwukuthi, kukhona noma alikho ukuqaliswa inhlangano imibuso yezombusazwe futhi zokuphatha. Njengokuthi nje, isibonelo, ukulawula, amalayisense, ukugcinwa kanye nokunye. D.

Ngakho, igama elithi "izinhlangano kwesabelomali" asikwazi ukuhumusha ngezindlela ezimbili. Okokuqala, ngaphansi izakhiwo ezinjalo kungaqondakala njengoba iyiphi inhlangano isimo. Okwesibili, igama elithi "izinhlangano kwesabelomali" cabangisisa kuphela uhlobo olulodwa ezintathu izakhiwo isimo. Labo ukuthi ngokuvamile ungafaki emisebenzini yayo ekusebenziseni amandla futhi banesibopho nezibopho zayo kuphela kulabo amafa ukuthi ube ukuphathwa yawo.

Phawula futhi ukuthi kwezinye izimo igama elithi "engxenyeni kahulumeni inhlangano" kufaniswa welithi "ihhovisi likahulumeni." Empeleni, alikho iphutha ethize lapha. ngoba nje imisebenzi izinhlangano ezinjalo kungenzeka ngenxa ngezimali kusukela isabelomali kamasipala, okuyinto iyingxenye ebalulekile ohlelweni kazwelonke wokuphathwa kwezimali. Lokho kuyingxenye isabelomali jikelele we Russian Federation. Nokho, igama elithi "igunya kamasipala" futhi "inhlangano yomphakathi" ukuhlonza akayena ngempela ezifanele. Kungani? Iqiniso lokuthi, ngokuhambisana nomthetho isiRashiya, iziphathimandla nomasipala zizimele.

Ngakho, igama elithi "engxenyeni kahulumeni inhlangano" kuvunyelwe ukusebenzisa lapho bekhuluma amazwi anjengokuthi "umphakathi" noma "ihhovisi likahulumeni." Noma njengoba wodwana - esimeningcondvo Ukwahlukaniswa zikahulumeni. Amagama athi "inhlangano yomphakathi" futhi "igunya kamasipala" abhekwe ngokucophelela. Kuphela uma ingqikithi efanele kusikisela amathuba yoqondayo ezimbili. Yiqiniso, zonke izincwadi ezisemthethweni kufanele asebenzise imibandela, okusekelwe uhlobo langempela yenhlangano, kunqunywa ngubani umsunguli. Ngaso sonke isikhathi ebhaliwe ephepheni, e efanele imibhalo isihloko.

umnyango kahulumeni noma ebhizinisini likahulumeni?

Sathi ukuthi igama elithi "isikhungo yomphakathi" kuyinto yinye welithi "izinhlangano kwesabelomali". Izibonelo izakhiwo, kanye neqiniso lokuthi isimo ithatha ingxenye, zingase zishintshe kakhulu - kukhona, ikakhulukazi, temabhizimisi embuso, amabhange kahulumeni. Kungakhathaliseki ukuthi abaphikisi bangamalungu izinhlangano isabelomali? Cha Ababona. Ngenxa izikhungo ngokuvamile kwesabelomali kufanele kuhambisane iqoqo izici ezintathu ezilandelayo:

• Umsebenzi oyinhloko izinhlangano semisebenzi okungekona kokuthengisa;
• umsunguli we lesi sakhiwo Russian Federation, kuncike yayo noma kumasipala;
• umthombo oyinhloko uxhaso lesikhungo - nezinga elifanele isabelomali.

Ngakho, kukhona elithi "umbuso ibhizinisi", "inhlangano nombuso" futhi "isikhungo". Kwezinye izimo, yebo, kungaba kubhekwe kuyahambisana, kodwa umongo, kungase kufaneleke ukuba ichaze kuphela omunye wabo.

Ngokwesibonelo, uma kuziwa izakhiwo ezifana Sberbank noma "Rosatom", zingabantu yamukeleka ukubiza "izinhlangano", kodwa hhayi "izikhungo" ngenxa yomsebenzi wabo, okungenani hhayi ngokuphelele ehambisana ngezizathu wokuqala nowesithathu. Ngaphezu kwalokho, i-"Rosatom" kuyinto elithi ekahle "isimo ibhizinisi", njengoba lesi sakhiwo eqashwe ku "wemboni real".

Sberbank umsebenzi - ikakhulukazi commercial - nokuvunyelwa ukubolekisa, nezinsiza-akhawunti, kanye "Rosatom", uthola inzuzo kusuka ukudayiswa amaphrojekthi ezikhethekile ezihlobene ngokuyinhloko amandla. Ngakho, edinga ukusekelwa kwesabelomali ngalinye kulezi zinhlangano incane. Ngakwelinye ihlangothi, lolu hlobo isakhiwo, njenge-Ofisi yesiGodi Social Insurance Fund weRiphabhulikhi Bashkortostan abizwa ngokuthi efaneleko "somphakathi".

Hlobo luni ubuhlobo imigomo fair kakhulu? It kungenziwa bazitshela ukuthi "State yezefundo" - kungcono njalo "inhlangano," kodwa kuyaqabukela "ibhizinisi." By endleleni, uma usebenzisa igama elithi "isabelomali" egameni isakhiwo, kungashiwo wathi libabiza ngokuzenzakalela njengethuba "inhlangano" ukuthi akuyona manje, noma, isibonelo, i-corporation isimo.

Iziphi ezinye izici lingachazwa ngokuthi ejwayelekile zezikhungo zomphakathi? Kungenzeka, ngokukhethekile, sinake isigaba 8 Article 161 kweKhodi Ibhajethi we Russian Federation - ke uthi inhlangano sabelomali asikwazi zafundiswa amabhange nezinye izikhungo zezimali. Ngakwelinye ihlangothi, ibhange embuso nobe kahulumeni, njengoba umthetho, lingakwenza lokho. Nokho, izinhlangano kwesabelomali kungenzeka ezimele uboshwe. Ukusebenza isibopho kungenzeka kwaqinisekisa imikhawulo izimali mali, kanye sihlinzekela okubhekene osizayo we umsunguli. Omunye nenqubo osobala kakhulu ngezigaba - ezindawo inkomba nohlaka. Ngokwesibonelo, izinhlangano kwesabelomali iMoscow kanye nezinye ezindaweni eziningi, ngokuvamile ukubizwa ngokuthi okuqondene wesifunda abafanele noma igunya indawo. Ngakwelinye ihlangothi, egameni bezinhlangano eziphethwe uhulumeni kungenzeka idluliselwe ubulungu kunoma yiluphi uhlobo zomthetho - isibonelo, inkampani isitokwe ngokuhlanganyela.

Ngobani abasunguli?

Ubani esungulwe isabelomali inhlangano isimo? Konke kuncike ezingeni ukusebenza emagunyeni afanele. Ngokuphathelene ejensi kahulumeni, bayakugeza ukusungula, eqinisweni, isimo ngokwayo, okungukuthi WaseRussia. Uma kuziwa ezingeni lesifunda, kukhona umsunguli isihloko - endaweni, esifundeni, i-republic. Endabeni kwezinhlaka zomasipala - zokuhlala. Kukhona sici, esibonakala by izinhlangano isabelomali eMoscow nakwamanye amadolobha of kwakuwukuthi sikahulumeni. Kulezi komasipala, njengoba umthetho, ukhonza hhayi edolobheni lilonke zokuphatha ingxenye yayo ehlukile - e Moscow, kuba, isibonelo, ezindaweni. Kufanele kuqashelwe - inhlangano isabelomali kuphela ngomunye umsunguli, ezisebenza ezingeni elithile.

Izinhlobo imisebenzi izinhlangano kwesabelomali

Yini izinhlobo zemisebenzi ngokuvamile eyenziwa kamasipala kanye netikhungo tembuso (kulo mongo - zonke izinhlobo ezintathu)? Lokhu kunqunywa, ngaphezu kwakho konke, injongo eyinhloko ukudalwa kwako. Yikuphi, esekelwe kumagama umthetho Russian kuba nesidingo ukusebenzisa amandla ka kwemitimba yabohulumende. Ngakho, umsebenzi izinhlangano kwesabelomali kumele ukuhlangabezana nemigomo ebhekene kumi isakhiwo. ezithile kufanele kushiwo kulesi siVumelwano lesikhungo. Uma ukuhlolwa yomnyango noma lokuphatha kuvela ukuthi imisebenzi ezinye izikhungo ayihambisani izimpokophelo umsunguli (kanye enekhono noma iphrofayela), ingase wanquma ukuyeka izakhiwo idatha, noma uthumele endaweni ethile ye komunye umzimba (noma ezingeni ehlukene kahulumeni). Zonke lezi mithetho futhi olufanele kwezinhlaka zomasipala. Ngomqondo onabile, inkulumo kwemitsetfo lelawula imisebenzi yonke isabelomali, ngomqondo obanzi, izinhlangano, ngokuvamile, sasivumela njalo. Eminye imithombo zomthetho, ezindinganisweni ezifanayo kungenziwa kanyekanye iqondiswe imisebenzi izakhiwo, isebenze kokubili ngesikhathi yombuso kanye ezingeni zesifunda noma zendawo.

Phawula futhi ukuthi isimo noma inhlangano isabelomali kamasipala bafeze imisebenzi ongumphelelisi eyinhloko, kodwa hhayi ngendlela efanayo kuye esenziwa izici standard. Njengomthetho, sikhuluma umsebenzi ebhizinisi. Mayelana ngokuziphatha "ibhizinisi", nezinzuzo kwezohwebo. Yikuphi, ngenxa izici zayo, ngempela kude ukugcwaliseka igunya futhi ukuhlinzekwa kwezinsizakalo ukuze izakhamuzi. Nokho, imisebenzi amaqembu okukhulunywa kumele kuhambisane kuzinjongo idaliwe ukufeza kusungulwe. Futhi ngenxa yokuthi izinhlobo "ibhizinisi" izinhlangano ibhajethi kumele icaciswe amathuluzi abafanele ephambili.

Hlobo luni imisebenzi yebhizinisi kungenziwa waziphatha isabelomali kwenhlangano? Izibonelo zingase zihluke. Uma kunjalo, isibonelo, isikole, umsebenzi ebhizinisi ungaboniswa inhlangano yezifundo eziphathelene nezimali, ukuphrinta amadokhumenti ku iphrinta noma ukukopisha, ukudayiswa ehhovisi izimpahla.

Isici zezimali

Ngezimali kwemisebenzi isabelomali (izinhlangano eziphethwe nguhulumeni, kodwa uhlobo kwezohwebo ziyabonisa futhi nokwaneliswa) izakhiwo, njengoba umthetho, eyenziwa ngezithukuthuku yengcebo - federal, lesifunda kanye kamasipala. Futhi, nokuphuma kwemali kungenzeka ngenxa "ibhizinisi" - imisebenzi eyengeziwe, kanye ngokusebenzisa uxhaso. Kodwa njengoba umthetho, lo main uxhaso isiteshi - iyona isabelomali ezingeni okuhambisanayo - kamasipala, yesifunda noma sikahulumeni. Ukuphathwa alahlwayo imali correlative roomates nge imisebenzi emikhulu obusebenzayo lesikhungo lokubonakala umbhalo oseceleni - uhlelo umsebenzi ezezimali nezomnotho. Qaphela ukuthi kuphela kunesidingo sokuba ezimbili izinhlobo zezinhlangano - "ezizimele" futhi "isabelomali". Ngoba "isikhulu" edingekayo kwenta tinhlaka enye idokhumenti - isabelomali imali kanye nezindleko. Umuntu owasungula le inhlangano, ngokuhambisana nezinhlinzeko imithetho efanele ngiyosimisa inqubo kwakhiwa nokunikeza lolu hlobo imithombo.

intela

Ngenhla sithi, naphezu kweqiniso lokuthi isimo (noma kamasipala) izikhungo kanye nezinhlangano - eziphansi, uhlobo "ibhizinisi" basengaba okuqhubeka. I nenzuzo, kanye esimweni imisebenzi kwezohwebo inkampani, is intela. Ngamuphi ngokuvamile kwenzeka zibaliwe?

Njengoba nje ikhasimende "iphrofayela yebhizinisi", xhumana isikhungo noma umamukeli amasevisi ukwenza izinkokhelo - ezinhlanganweni kwesabelomali yokuthi kokuthola imali ku-akhawunti yamanje noma Federal Treasury.

imithetho yentela yamanje ye Russian Federation kusikisela ukuthi isikhungo kumele bakhokhe amaningi ngenzuzo (uma sikhona, okusekelwe imininingwane letsite) namuhla amacala akhona. Kuyinto, ngaphezu kwakho konke, ku intela. Mayelana nalo - into intela kuyinto sonke imali oyitholile-akhawunti yenhlangano izimali, encishisiwe, ngesikhathi esifanayo, phezu nezindleko kuzona. Imithombo imali ingase ibe khona ehlukile - ephakeme kunaleyo sikunikeze izibonelo ezimbalwa. ngenzuzo Nokho, inzuzo awacatshangwa ekusekeleni ngezimali isabelomali, kanye nezinye izinhlobo imvelo okubhekiswe wesabelo - ngokuyinhloko uxhaso. Isilinganiso sentela imali izinhlangano kwesabelomali - 20%. Inkokhelo kohlelo ezezimali nezomnotho esifanele isihloko Russian Federation uyakuba necala 18%. Isabelomali federal iyadonswa 2%. Isikhathi - ngekota yokuqala, izinyanga eziyisithupha kanye esiyizinyanga eziyisishiyagalolunye.

ezimali

Esinye isici imisebenzi zikahulumeni - ezimali. Umholo izinhlangano isabelomali, izimali ezivela "ibhizinisi", kanye uxhaso - konke lokhu kunakwe yi izindlela zokubala. Imithetho nemigomo ephathelene lezi izinqubo kulawulwa umthetho kahulumeni. imithombo letibalulekile umthetho lapha - Tax Code, kanye zoMthetho Federal "Ngo-Accounting". Yini umehluko wemisindo nemiqondo yamagama ezihlobene nale izikhungo umsebenzi, kungase kuqashelwe?

Sathi, ngenxa impahla izikhungo kwesabelomali ungaphakathi ukuphathwa komsebenzi. Kuyathakazelisa ukuthi, ngokuvumelana nemithetho umthetho, kuba nezinqubo accounting ihlukaniswa sengathi babekhona impahla (njengoba kunjalo izinhlangano commercial). Ngakho, umkhuba izikhungo zomphakathi, njengoba ezinye izazi zikholelwa, kungabonakala nasemkhakheni uma kwamalungelo impahla sikhungo kwempahla.

izikhungo State ezifana ngendlela ezizimele, kanye isabelomali kufanele asetshenziswe izinhlelo umsebenzi accounting akhawunti, abanye oda ezifanele Ministry of Finance. Ukuze uhlobo ngalunye kukhona izikhungo ezahlukene. izinhlangano eziphethwe uhulumeni kufanele uhlela ukusebenzisa isabelomali ukugcinwa, oqeqeshwe futhi Ministry kwesejwayelekile Wezezimali Order. Ukuqashwa inhlangano yomphakathi accountants, ngokusobala kusikisela ezingeni eliphezulu kakhulu umthwalo.

Izimali kanye nezindleko

Hlobo luni engenayo kanye nezindleko zingavela ukubika accounting imibhalo izikhungo zombuso? Yiziphi imininingwane nenkanuko edlulele yabo imithombo efanele? Ngokuphathelene izikhungo mali, izindleko angase kuphela oluthathwa ngalezi zizathu ezilandelayo:

• amaholo ngo izinkontileka zokuqashwa;
• ukudluliselwa iminikelo RPF, FSS, HIF abasebenzi;
• ukudluliselwa olunikezwa umthetho;
• kokukhipha travel nezinye izisebenzi ikheli vplat;
• yokukhokha izimpahla nezinkonzo ngokuhambisana izinkontileka kamasipala noma isimo-hlobo, kanye izilinganiso.

Okunye okukhethwa kukho kokuchitha izinhlangano isabelomali abavunyelwe ngumthetho.