Kanjani ukwakha inqolobane iholo iholide. Ukuhlinzekwa iholo iholide

Ekupheleni kwesikhathi intela ngamunye, inkampani ulungisa isimemezelo yonyaka yentela ngemali engenayo. Article 289 (isigaba 4) NK ukuhlinzeka ke Kwenziwa kungakadluli Mashi 28. Ukubala base yentela, kubalulekile ukuba acabangele amaphuzu amaningana. Phakathi kwabo - yokusungula esiyisibopho izinqolobane, okuyinto akhiwa phakathi nonyaka. Kunenkolelo-31 kuZibandlela. Inhloso yalesi inqubo wenza ukuhlonza tibalo ubuningi noma overruns izindleko, kanye ukulungiswa base intela. Cabangela eminye kanjani ilungiselelo balandise pay iholide.

Uhlolojikelele

Ngo Art. 324,1, p. 1 NK iqukethe ilungiselelo enquma bentela abahlela afeze ekubalweni ukuhlinzekwa iholo iholide, njengoba kubonakala kula imibhalo bamukela indlela yabo sibalo, kanye inani lemali futhi iphesenti iholo nyanga zonke kusuka kulesi sihloko. Ngenxa yale njongo, kwenza ukulinganisa ekhethekile. Iveza ukubala amanani nyangazonke esiqiwini ngokuhambisana idatha ye izindleko ezilinganiselwa ngonyaka. Ukubhajetha Kwenziwa ne iinthombe nenani umshuwalense zikhokhelwe nezindleko. Amaphesenti engenayo kuze kufike endaweni ebekelwe i- pay iholide lichazwa ngokuthi isilinganiso edingekayo nezindleko yonyaka phezu kwawo okulinganiselwe nomtamo ngayinye s / n abasebenzi.

amaphuzu abalulekile

Ngokusho Art. 324,1, p. 2 NC, ugodle accrual iholo iholide libhekisela izihloko izindleko s / n izigaba elihambisana lwabasebenzi. Báqondiswa kuyinsakavukela, amalungiselelo oluqukethwe Art. 318, n. 1, Ministry of Finance baphetha ngokuthi wentela unelungelo ukucacisa uhlobo izindleko, ezinye zazo yilezi lezi zindleko. Kungenzeka ngokungaqondile noma eqondile ezihlobene nabasebenzi abahilelekile yokukhiqiza, futhi zenze neminye imisebenzi kule nkampani, hhayi kuhlobene nokukhululwa komkhiqizo. ekukhetheni kwaKhe, Nokho, abakhokhi bentela ubophekile ukuba aqinisekise imibhalo. Kungenzeka futhi iphesenti sibalo ukuhlinzekwa iholo eholidini iyunithi ngayinye kwesakhiwo. Ngesikhathi into eyodwa idatha nezindleko senziwa ibhizinisi lonke.

Ukuhlinzekwa iholo iholide

Ngokwe Iinjamiso ezitholakala Art. 2, isigaba 1 lento. 324,1 NC kungenzeka ukwenza le ndlela elandelayo:

% = (Otpuskplan SVotpusk +) / (+ OTplan CBOT) × 100%, lapho;

• SVotpusk, CBOT - nenani izinkokhelo umshwalense eseqongelelwe kuyasifanelekela.
• OTplan - kulinganiselwa lemali (yonyaka) kwi s / n abasebenzi.
• Otpuskplan - kuhlinzekelwe inkokhelo yezindleko ngamaholide.

Ngemva sokunquma iphesenti inyanga ngayinye kubalulekile uphindaphinde isamba izindleko langempela s / n (kufaka imali yomshuwalense). Umphumela, okuyinto etholakala, likhona akhawunti ayibekele yokukhokha amaholide ngaphansi Art. 255, p. 24 TC. Ngesikhathi esifanayo kufanele kuqinisekiswe ukuthi imali ezuziwe ingeqi imikhawulo njengoba eshiwo kumadokhumenti.

Ngokwesibonelo

Cabanga kumiswa inqolobane iholo iholide ukuze ibhizinisi wahlanganyela womshini non-eziyigugu imigexo izinto. Ngo-December, kwanqunywa ukuba amphuzise ukulinganisa izindleko esizayo ngesikhathi ngonyaka 2013th. Ngezinhloso intela, ukuhlinzekwa olufanele ukuthi livikeleke amarekhodi. Bekanye lesi silinganiso umkhawulo kufana engenayo nyanga zonke kanye iphesenti wayezimisele. Le nkampani iye ehlelelwe 2013 ngenxa izindleko ezilandelayo:

• On s / n - ruble 1 million.
• Ukuhlinzekwa iholo iholide - ruble ayizigidi 264 ..

Ngezinye 2013 amazinga umshuwalense esiKhwameni c / n kwakuyilawa:

• 5.1% - e FFOMS.
• 22% - kuya Sempesheni esibhalisiwe.
• 2.9% - ku FSS.

Umsebenzi wenziwa yinkampani utfolakala kuluhlobo 9 profriska (NACE ikhodi 36.61). Lokhu kusho ukuthi izinga iminikelo umshwalense - 1%. Inani izinga - 31% (22 + 5,1 + 2,9 + 1). Ngokulandelayo, ubambe angabonelela pay iholide:

Inani isabelomali ngonyaka kuyoba:

264 000 k. + 264 000 k. × 31% = 345 840 k.

Imibhalo kubonakala ukuthi ukusetshenziswa kwemali esiphezulu - 345 840. I Kucatshangwa yonyaka Isikhwama s / n, kuhlanganise izinkokhelo umshwalense:

3000000 p. + 3 000 000. × 31% = 3930000 p.

Le iminikelo iphesenti yenyanga ngayinye:

345840 p. / 3930000 p. × 100% = 8.8%

Ngokuhambisana ukulinganisa idatha etholakele

Ukusebenzisa ukonga

Ukuhlinzekwa iholo iholide, ngokuvumelana Art. 255, p. 24 Tax Code uzobe uyingxenye yesikwati ngoba s / n izindleko. Kulokhu, ngeke kube nankinga ubukhulu aphoyintimenti izinkokhelo langempela. Njengoba kushiwo ngenhla, ibuye kufakwe ukuhlinzekwa iholo iholide ezifanele tibalo oVikelwe. Lokhu kusho ukuthi lezi Imali musa ezihlobene nezinye izindleko, ezifana, isibonelo, umshwalense, ebekwe s / n. Kufanele kukhunjulwe ukuthi kungenzeka nesabelo esetshenziswa kuphela ukuba kukhokhwe iholide ezengeziwe futhi eziyisisekelo.

Ukukhokhela isikhathi ubuningi abalandelayo ngokushesha isibaluli izindleko s / n. Leli lungiselelo kulotshwe art. 255, isigaba 8 Ikhodi. Ngalesi ilungiselelo futhi icacisa incwadi Ministry of Finance. Kuyaphawuleka ukuthi thina, ikakhulukazi, kwenziwa iphakethe severance. Kodwa kwezobuciko. 255 libhekisela manuals esingashintshi kuze kufinyelelwe esikhathini ubuningi, ngokuvumelana Code Labour.

Inventory reserve iholo iholide

Njengoba unyaka wonke, bentela esekelwe ezilinganisiwe kunokuba imali esetshenzisiwe kubasebenzi amaholide, ekupheleni kwesikhathi, kungaba khona isimo eziyinkinga ngaphezulu. Ikakhulukazi, inani empeleni remitted abasebenzi ngenxa ngamaholide lingadlula nesabelo. Kulokhu, inani layo, okuyinto ezihlobene izindleko ezingaphezu kuka izindleko langempela kwenhlangano. Kulesisimo-ke, kungokwemvelo ukuthi abakhokhi bentela kumele kwenziwe yokusungula reserve iholo iholide. Le mfuneko Kumiswa art. NC 324.1 (k. 3, isigaba 1). Imiphumela inqubo kuyadingeka ukukhipha ngendlela efanele. Ikakhulukazi, it is ngomumo noma accounting ulwazi (kunoma yiluphi uhlobo). Sokuzindla imiphumela kuzoncika ekutheni inkampani uhlela esikhathini esilandelayo ngangizama ukuqhubeka ngiyinkosikazi agcinele izindleko elilinganisiwe.

Ngaphandle ukunqwabelana izindleko esizayo

Ngokusho Art. 324,1, k. 3, isig. 3, uma ibhizinisi has imali eyanele zigciniwe empeleni enqwabelene, eyaqinisekisa yokusungula ngaleso sikhathi sokuphela, abakhokhi bentela kumele ngomhlaka 31 kuZibandlela ngonyaka kulo iyawakha, zihlanganisa izindleko inani langempela iholo iholide. Ngokulandelana, kunezelwa futhi amaphrimiyamu, eyayihunyushwe iyawakha phambi nesilinganiso ecacisiwe. Lapho ihlela ukuba kube isikhathi esilandelayo, inkampani ebheka khona ukuthi ilungiselelo ilivu ikhokhwe akulungile ke ibhalansi yemali kwembulwe lapho ukuhlola 31 Disemba iphathelene isihloko non-yokusebenza imali esikhathini samanje.

I ukufakwa isitokwe e plan for ngonyaka ozayo

Uma inqubomgomo ezimali lenkampani uhlala ingashintshiwe nge ephathelene nokuhlinzekwa, ekupheleni kwesikhathi sentela kungatholakala amasalela izimali ubuningi. Ngokuhambisana isigaba 4 isihloko ngenhla NC, ugodle izindleko esizayo kufanele ziqinisekiswe ngesisekelo:

1. Of inani izinsuku ubuningi abasebenzi isikhathi.
2. Inani isilinganiso izindleko s / n abasebenzi.
3. Ayimpoqo umshwalense iminikelo.

Uma imiphumela ukuqinisekiswa imali ebalwe ukuhlinzekwa vacation ubuningi phezu ibhalansi langempela esiqiwini ekupheleni konyaka, inani ngokweqile kumele zifakwe izindleko s / n. ngamanye amazwi, uma CHA> OHP, umehluko ilingana zabasebenzi. Uma umphumela ingaphansi isamba yokuqinisekisa, kufanele kufakwe non-yokusebenza imali.

Kunokushoda kwezimali izinqolobane: isibonelo

Inani iminikelo lokuhola imali ezabelwe iholide kuyinto 345.840 p. abasebenzi abangaphezu kuka-2013 310 000 r yakhishwa. iminikelo umshwalense zimi kanje:

310.000 x 31% = 96 100 r.

Phakathi nokubuyisana ekupheleni kweminyaka, liye lwembula ukuthi inani langempela enqwabelene (kufaka phakathi izindleko) mkhulu inani ilungiselelo 60 260. Ngakho, ngokumangalisayo, imali enganele. Kule ndaba, lemali ngokweqile kumele zifakwe izindleko s / n.

Inani isitokwe ekhishwe ezingaphezu kuka empeleni kusho: isibonelo

Inani nesabelo izindleko yokukhokha pay iholide - 345 840 k. Kuwo lo nyaka, abasebenzi ayizinkulungwane 250. P yakhishwa. Umshwalense kwaba 77 500 r. (Izinkulungwane 250. X 31%). Ekupheleni konyaka ku yokusungula lwembula ukuthi inani ukuhlinzekwa empeleni ekhishwe ezingaphezu kuka ukuthengisa (nge umshwalense) at 18.340 p. I ngokweqile uyakuba necala ngezigaba njengoba okungezona yokusebenza imali.

izinsuku ubuningi

Kufanele azimisele kuphela njengoba kosuku lokugcina lonyaka ikhalenda. Ukucacisa bohlu pay iholide izindleko esizayo ngesikhathi lentela hhayi kwenziwe. Ngokuhamba nokubuyisana ngokuvamile nawu umbuzo practice mayelana nendlela ukubala izinsuku ubuningi. Kukhona izinketho ezimbili kukhona. inani elilinganisiwe izinsuku ngonyaka kufanele kucatshangelwe ngolokuqala. It is iqhathaniswa nobungako empeleni eziqoqiwe. Esikhathini okufana yesibili ke kubalulekile ukucabangela zonke izinsuku ayengasetshenziswa at 31 Disemba, kuhlanganise izinsuku zeminyaka eyedlule. MOF uthambekele ukusetshenziswa samuntu kuqala. Ngo ukulamula umbango umkhuba njengoba kukhona izimo ukusetshenziswa yesibili indlela isikhundla.

ibhalansi

Ngo intela ezimali kwakha luhlaka umphako ngamaholide uba amalungelo wentela, futhi accounting - yemfanelo. Kumele Nokho, waphawula ukuthi liyisibonelo ngqo sale kumthethonkombiso khona. Nokho, ehlaziya PBU 8/2010, inkokhelo sekhefu lonyaka abasebenzi bakholwe Amalungiselelo inhlangano. It is ohlonishwa kanjalo ukusebenza lezimo eziningana, ilungiswe para. 5 PBU. Ngokuhambisana para. 16 idokhumenti efanayo, inani ilungiselelo Kumiswa manje, ngokuhambisana etholakalayo amaqiniso emakhaya. imisebenzi, nakho nezibopho efanayo. It is kunakwe umbono wezazi, uma kunesidingo. Njengoba uMthetho "Ngo-Accounting" akusho bahlanganise imithetho ecacile ngenjongo yokuyohlelekela imfuyo, ngoba izinhlangano eziningi ikhambi elilungile kungaba ukusetshenziswa oda, okuyinto isetshenziselwe izinjongo intela. Ngakho, kungenzeka ukuba abuyisele ibhalansi ezimbili futhi asikho isidingo ukulandela PBU 18/02.

Kulesisimo-ke, kunengqondo ukuthi umbuzo bentela, kungakhathaliseki ukuthi banelungelo afeze ukubala pay iholidi on imithetho Tax Code. Abamele Ministry of Finance eziphendula izinkomba okunomkhawulo namazinga abalwe ngenhla. Ikakhulukazi, kwathiwa ecacisa ukuthi izikweletu kulinganiselwa alotshwe accounting ngokuvumelana nemithetho PBU 8/2010, futhi akhawunti intela - Art. NK 324,1. Ngokuhambisana nezinhlinzeko ecacisiwe PBU endimeni 16, inkampani idinga ukubhala ukuba semthethweni usayizi okubhekene elilinganisiwe. Ngo ukusebenza kulesi simo kungenziwa bazitshela ukuthi ukuhlinzekwa izinkokhelo zesikhathi esizayo ukuze izindleko ukuthengisa, uma kunesidingo, ingalungiswa ngokuhambisana nemithetho ibhalansi ehlinzekelwe ku Art. NK 324,1. Lapha futhi ngezansi, libhekisela iminikelo impesheni ayimpoqo, zomphakathi (sokukhubazeka yesikhashana ngenxa womama, Izingozi nezifo emsebenzini), umshwalense wezokwelapha.

iphuzu Moot: Indaba eyimpumelelo

Abakhokhi bentela udlulisele phambili iziphathimandla zentela, waphetha ngokuthi izindleko kubonakala kwi ukwakheka nesabelo iholide kwenziwa ngokungadingekile. Kule ndaba, kwathiwa uhlolwa intela imali eyengeziwe ngesilinganiso esingamaphesenti mayelana 1.7 million. P. Ehhovisi lentela kubhekwe ukuthi ukucaciswa lokukhokha komunye oyedwa ilungiselelo izinkokhelo iholide esizayo abasebenzi esekelwe inani lezinsuku kwesikhathi engasetshenziswanga ukuze bonke abasebenzi hhayi ukuthatha ushiye kusukela ekuqaleni okusebenzela inkampani, zenqatshelwa ngokomthetho. AbaHluleli yena, waba ukuhlaziywa Isimo Article samanje. 342,1, p. 4. ikakhulukazi waveza ukuthi okuqukethwe namazinga ngenhla akufanele kube isiphetho ocacile ukuthi wenziwa ngalabo amaholide, okuyinto angaphansi imibandela yalo sekubika. Ngokusho Art. 3 NC kokuvela ngenakuvikeleka ambiguities, ukuphikisana nokungabaza kwalo umthetho ophathelene nezinkampani ezenza imali nezintela kumele uhunyushwe esivuna wentela. Ngokusho Art. 122-124 umqashi TC iphoqelekile ukuba inikeze abasebenzi namaholide yonyaka ikhokhwe. ngaleyo ndlela Mthetho inikeza ithuba lokufeza ukudluliswa kwalesi sikhathi. Ngaphezu kwalokho, imithetho kungavunyelwe hhayi ukunikeza ikhokhwe ikhefu lonyaka iminyaka engu-2 elandelanayo. Kule kusobala ukuthi ngaphansi nezikhathi ubuningi, ngokuhambisana Art. 324,1 NC, kumelwe uqonde izinsuku unaccorded kanje, ngesikhathi sokungenelela.

Uhlelo ukuhlela reserve

Cabanga indlela yokwenza nelungiselelo pay iholidi ( "1c: SPP"). Izinketho etholakala uhlelo enze kube nokwenzeka ukuba ngokulinganayo zihlanganisa izindleko e izindleko zokukhiqiza noma inzuzo sekubika. Lokhu, ku sekusilethela ukuhlela okuhle nokwabiwa izimali. intela Wiring accounting ngemishini ngokuphelele idokhumenti "Yokuzindla s / n e-Accounting ngokomthetho."

Ukubeka umdwebo isitokwe Kwenziwa kanje:

1. Ukuze singenele "Amathuluzi" imenyu, izilungiselelo kufanele kube evulekile.
2. Tab "Amalungiselelo".
3. Beka ibhokisi lokuhlola elifanele kwasekhasini kumiswa inqolobane ngezinjongo zentela.
4. Leli bhukulwazi "ezigcina kanye nezikweletu kulinganiselwa ukuthi" kufanele anikezwe element omusha. Libonisa ilungiselelo iholo iholide (by 96).
5. Ukuma isici ligcwele uhlu nemingcele eziyisisekelo. Nazi labo iminikelo abasebenzi yenkampani, ezisetshenziswa ukubala imali yesikhwama Reserve.
6. Amanani zinikezwa ngenjongo ngonyaka inkampani ngayinye njengoba amaphesenti nemingcele eziyisisekelo.

TC umehluko wemisindo nemiqondo yamagama

Iholide schedule, ngokuvamile senziwe ebusika. Ngokusho imithetho, isisebenzi sikaHulumeni kufanele aziswe holidi ezayo amasonto ama-2 kusengaphambili. Lesi sibopho sitjhiwo sihloko 123, h. 3 TK. Isaziso kufanele kube ngokubhalwe phansi. Ngemva kokubukeza Iphoyisa kufanele aqinisekise ngayo nesignesha kasomabhizinisi. Njengomthetho, oda ezifanele umphathi izincwadi ezanele. Empeleni, uyokwenza ngendlela njengoba isaziso. Ngokuhambisana jikelele inqubo iholide iqoqo kuthatha izinsuku ezintathu ikhalenda ngaphambi kokuqala iholide. Endabeni ka ukubambezeleka ku inkampani kungenziwa eziphoqelelwe i isigwebo zokuphatha (inhlawulo). Uma ukwephulwa okuphindaphindiwe TC umqashi amazinga kungenziwa okwesikhashana isikhathi iminyaka kusuka 1 kuya 3.

Endabeni kokushiya eholidini, kulandele ukuxoshwa umsebenzi njengoba iholidi ikhokhwe izinsuku ezintathu, futhi ukukhokhelwa eliphelele eyenziwa ngosuku lokugcina ukusebenza. Umsebenzi unelungelo lokuthathwa njengomsulwa bahlukanise isikhathi sakhe wafaka izingxenye eziningana. Umthetho akusho bekani imingcele inombolo yabo. Nokho, zikhona izimo ezithile. Okungenani eyodwa ingxenye ikhefu Kumelwe kungabi ngaphansi kuka ezingu-14 ekhalendeni. Isikhathi esisele lingathathwa ngokuzikhethela isisebenzi.

Nokho, kukhulunywa kufanele wenziwe i ehilelekile ezibalulekile. Umsebenzi kungenzeka inqatshelwe injabulo, uma, ngokuhambisana isheduli kwesikhathi esimisiwe ngesinye isikhathi. Ngokwesibonelo, umsebenzi aye eholidini kabili ngonyaka - kweviki elilodwa futhi ezintathu. Izicelo zeholide izinsuku ezintathu ekulondolozeni ke s / n. Kulokhu, umphathi ayikwazi senqabe kuye. Lokhu kungenxa yokuthi esimisweni amaholide kuphoqelekile kokubili oqashiwe futhi umqashi. Le mfuneko iqinile e Art. 123, ingxenye 2 we-TC. Uma umsebenzi eshiya eholidini kungathikameza kabi ukusebenza ebhizinisini, le nkathi angadluliselwa. Nokho, kumelwe nakanjani babe kwemvume umsebenzi. Umthetho ngenkathi ngokuhluleka ukukhululwa wawuvinjelwe khona iminyaka 2 ilandelana. Kuchazwa lesi sikhathi, kufanele ucabangele iminyaka besebenza kunokuba ikhalenda. Ngakho, ukubala okufanele iqhutshwe ngayo usuku ekuqaleni umsebenzi wakhe professional isimo ibhizinisi. Ngaphezu kwalokho, umthetho sihlinzekela isibopho sezomthetho zokuphatha umqashi ukuthi akavumeli umsebenzi ongazange attained engu-18 ubudala noma abasebenza umsebenzi elimazayo noma enobungozi, eholidini.