Ukugcina amabhuku LLC ngokwakho

inkampani Management (Accounting) - umsebenzi kakhulu isikhathi esiningi. Kudinga ulwazi oluthile namakhono. Kakhulu lula umsebenzi Ukukhetha kohulumeni ekhethekile intela. Nokho, kudingeka wazi ezinye ubuqili nemininingwane nokulungiselela efanele futhi kwezidingo ngesikhathi esifanele imibhalo. Cabangela eminye, indlela ukugcinwa kule nkampani. Leli phephandaba uzophinde uchaze izimfuneko imibhalo, ngokuya nokuziphendulela, wemfanelo izinhlangano ibhizinisi ngenxa yokwephula imithetho.

izidingo jikelele

Ukugcina amabhuku LLC USN iqala lokhu okulandelayo:

1. Inqubomgomo yezimali lenkampani.
2. Ukuthuthukiswa nokuvunywa ifomu irejista.
3. Icacisa ezilinganisweni ukuvula, uma inkampani akusho ukubuyisela imithombo idatha efana:

• Imibhalo ababamele ( "dolobha i-Authorized" CQ 80);
• izitatimende zasebhange, imibhalo ukheshi, imibiko yezindleko ( "Cashier" MF "akhawunti yamanje" 50 MF 51, MF 71 ...);
• izenzo nokubuyisana ne abakweletwayo / abanamacala (ama-akhawunti 60 futhi 62);
• Imibhalo yokusungula izidumbu ekukhiqizeni, in isitokwe ( "izimpahla Iphele" MF 43 "Izimpahla" MF 41 "Izinto" CQ 10 ...);
• izenzo sokubuyisana nabo izimali zomphakathi futhi IRS;
• zokuhlala kanye kwabasebenzi;
• ifomu ikhadi IA-1, 6a-OS (OS-6).

Explained

Ukugcina amabhuku LLC, abasebenza uhlelo lula, qiniseka 2013. Nokho, ngaphambi kokuba uqale ezimali, kubalulekile ukuthuthukisa nokuvumela mgomo yenkampani zezimali. Amadokhumende isethi izindlela zokubala namasu, amafomu imibhalo eyinhloko, ezizosetshenziswa. inqubomgomo lwezezimali kumele libonise imisebenzi onyakeni ozayo. Kwaze kwaba yilapho sebeshiye ukuthuthukiswa nokwamukelwa nguYe, ungaqala ngqo Ukugcina amabhuku LLC.

I ngokucacile yenqubo

Ukugcinwa kwamarekhodi accounting kuhilela ukudweba up-balance sheet kanye nenzuzo nokulahlekelwa isitatimende. Ngakho asikho isidingo lokufeza ekubalweni angaphandle zezimali exchange, njengoba konke ukuthenga esilinganiswa ngezilinganiso, ngesikhathi izinsuku ukuthengiselana. izinkampani Ukugcina amabhuku kuyadingeka ukuze bathole ulwazi olunembile noluphelele ukusebenza kwezimali izinkampani, ukudluliswa kweemali, imiphumela yomsebenzi wezomnotho. Amadokhumende igcwaliswe Ilungiselelwe kwabasebenzisi abanentshisekelo, kanye nokulawula iqashwe enkantolo. ngqo ekhanda lakhe Lubhekele ukugcinwa nhlangano. Uma umqondisi akuyona amakhono noma ulwazi ngale ndaba ngokwanele, ufanelwe ukuba nika nokubhalwa imibiko izinkampani ezikhethekile ukuba. Futhi izisebenzi kungaba samanje, ogama yemfanelo izobandakanya kumiswa kumadokhumenti. Abanye abaphathi abanolwazi eyanele, uncamela ukugcinwa ezimele.

Izici kohlelo lula

Sts inikeza ukuthi inkampani kukhona umkhawulo inani labasebenzi. Inani lemisebenzi akufanele bube ngaphezu kwekhulu. Lokhu kungenxa yokuthi umbuso lula inikezwa kuphela amabhizinisi amancane. Ukuba kwi okhokhela USN Ltd. ingenye izintela ezimbili aqine. Ake sihlole kubo.

6% noma 15%

Umthetho ubalula izinhlobo ezimbili izinhlobo intela. Eyokuqala - ukuqoqa imali. He is 6%, wesibili - inani elisele nezindleko imali lokususa (15%). Uhlobo lokuqala lungolwalabo izinkampani ukuthi benza ngokuyinhloko ukuhlinzeka eqashisa ngamafulethi, ezimali, amasevisi ezomthetho, umsebenzi wokulungisa. Lo msebenzi akudingi ukutshalwa kokuqala, noma izindleko ezinkulu. Intela-15% uvame esetshenziswa yizinkampani wahlanganyela ukwakhiwa, noma omunye umsebenzi wezandla akude. Ububi ukhetho lwesibili wukuthi intela ikhokhwe, ngisho noma izindleko idlule izimali.

nezinye izimali

Ngaphezu izintela eshiwo ngaphezulu, Ltd. okhokhela:

• Personal imali yentela kubasebenzi amaholo kanye izinzuzo.
• Amaprimiyamu.
• intela.

Ngokuphathelene khono, okumele ikhokhwe futhi ngokusebenzisa USN. Onjalo mfuneko kusukela 2015. Ngasekuqaleni kwaleli intela sahoxiswa, kodwa ke kabusha.

Inkampani ushwele:

• izintela kaMasipala.
• VAT.
• yentela yemali engenayo kanye nedlanzana labanye.

Kusukela ulwazi olungenhla singaphetha ngokuthi umehluko oyisisekelo phakathi ohlelweni lula ezejwayelekile izenzo ukunciphisa okuphawulekayo inani izintela, futhi ngenxa yalokho, izibalo phezu kwabo. Ukugcina amabhuku kule nkampani, ngakho-ke kuthatha isikhathi esincane.

esibalulekile

Uma kudingekile, inkampani Ungashintsha into intela. Nokho, kufanele athobele esungulwe wesikhathi obekiwe. Ukushintsha into intela kungaba kwenziwe kuphela ekupheleni kwesikhathi sokubika. Kuze 31,12 konyaka kudingeke ukuba sisisebenzise kuzo (kungaba kunoma yiluphi uhlobo) ehhovisi lentela at ukubhalisa yenkampani.

Ubani angasebenzisa umbuso lula?

Sebenzisa USN avunyelwe Ltd. ukuthi:

1. Hhayi amawofisi yabo noma amagatsha.
2. Hhayi wahlanganyela umshwalense (kuhlanganise NPCs), yasebhange, imidlalo, ungeyena pawnshop.
3. It akusebenzi isabelomali noma amabhizinisi angaphandle.
4. Hhayi ephathini ezimakethe zezimali noma izimali utshalomali.
5. I sesisonke ethwele inani izimpahla angaphatheki kanye kwezimali ezimpahleni ezingasuki phansi akuzona ruble ezingaphezu kuka-1 million.
6. Imali engenayo kule minyaka 9 izinyanga. - ngaphansi kuka-45 ngonyaka - ruble engaphansi kwezigidi ezingu-60.

Yini ukuthatha ne-IRS?

imibhalo ukugcwaliswa linazo izinkinga Kwenziwa ukuhleleka. Ngokwesibonelo, baqhuba izifundo zokubala akudingi ukuthobela imithetho zomthetho futhi, hhayi okungenani, ukubeletha njalo ukulawula amasevisi. Umphathi noma umsebenzi ogunyazwe kufanele sazi ukuthi imibhalo kumele inikezwe. Kuhlanganisa:

• lula umbuso Declaration.
• Balance sheet (p. №1).
• Bika on the inzuzo kanye akhawunti ukulahleka (p. №2).
• Amaphepha isibalo sezisebenzi.

Imigomo ukulethwa ukubika

Ukubika kufanele okungenani kanye ngonyaka. imibhalo Quarterly esetshenziswa kubasebenzisi yangaphakathi noma yangaphandle. Akubalulekile ukuba ifake kusiphathimandla asimeme. Lezi zinkulumo ezingenhla kufanele zithunyelwe ngaphambi kukaMashi 31 kwesikhathi elilandelayo. Ukukhethwa kuyinto amaphepha ka kwenani labasebenzi abaqashwe. Lokhu kubika shall ngaphambi kuka-January kwesikhathi elilandelayo 20.

ukubhala umbiko

Labo osomabhizinisi abenza ukugcinwa kule nkampani bebodwa, kufanele uqaphele ukuthi ukukhangwa ngokungabi bikho umsebenzi kwezentengiselwano co-abasunguli akudingeki akhokhe iminikelo yesikhwama sempesheni noma izintela. Ngokuhambisana nomthetho wamanje, ezifundeni ukubika ubukhulu bale inzuzo balance sheet noma ukulahlekelwa, futhi ezinye izakhi zabo. Imibhalo bachazwa:

• Operating engenayo kanye nezindleko.
• Ukulahlekelwa / engenayo esuka kwemisebenzi yokwethula.
• Ezingenzi-nzuzo izindleko / engenayo (izinhlawulo, izikweletu).

Ngaphezu kwalokho, MAZWI aveza izindleko zokukhiqiza, izindleko zokuphatha kanye commercial, lemali yentela ekhokhwa kanye net inzuzo realizable. Izimali zibalwa njalo accrual kusukela ngosuku lapho counterparty ukufeza izibopho zayo.

umthwalo

Obhekene izifundo ukugcinwa kule nkampani bebodwa, kufanele inake ukuthi sonke isikweletu sale nkampani ihlangabezana nekomkhulu lalo ogunyaziwe. Endabeni ka ukulungiselela ayilungile kwemibhalo zezimali, yephula imigomo zemizimba asimeme kukhona izinhlawulo. Uma inkampani uyakugwema imibiko, inikeza ulwazi olungamanga noma osontekile ngengeniso, abhubhise ngamabomu imibhalo ekhanda ubuso umthwalo wokuphatha. Isijeziso lobugebengu inikezelwe izintela ezikhokhwayo, uma inani idlula ruble 1 million. Kulokhu, sokukhokhwa nezibopho isabelomali akuqinisekisi ukuhluleka kusukela kuqale ukukhiqizwa Criminal Code. Endabeni ka ukubala engalungile umphathi intela ubhekene ahlawuliswe 20% kuzenzakalele lemali.

Izici imibhalo ukulethwa

Inhloko-Social Insurance Fund inkampani inikeza:

• Isitatimende sibonakalisa izindlela.
• Lo mbiko, okufakazela umsebenzi wenkampani.

Kulo nyaka wezimali kufanele ibalwe eminikelweni nempesheni intela ezweni. I PF kumele ibuyiselwe:

• Amaphepha imali yabasebenzi.
• ISimemezelo ezweni, intela ezokuthutha.

Ngisho noma inkampani yakho ayinakho abasebenzi, kanye nokunyakazisa umnotho akuyona kwenziwe, kubalulekile ukuthatha izitatimende. Kulokhu, kuzoba zero.

izinguquko

Kusukela 2016 izifunda ngokwabo ingasungula amazinga okukhethekile of intela. Leli lungiselelo kusebenza inkampani, abasebenza ngaphansi kohlelo intela lula. Izinga-Preferential angasebenza, futhi ezindaweni ezithile zomsebenzi, futhi payers ethize. Izinguquko yethulwa futhi ubukhulu ubuncane tariff. Manje-ke sekuzoba 3% esikhundleni 5%, njengoba ngonyaka odlule. Sebenzisa lesi izinga can kuphela ngokuvumelana formula umehluko phakathi kwemali engenayo kanye nezindleko, futhi iminyaka emihlanu kusukela 2017 Wokufaka 2016 wenziwa elekthronikhi. Ukuze toughen izinhlawulo ukuphulwa. Ngakho, uma kukhona amaphutha embhalweni we esihle luyanda ayizinkulungwane 5-10. Hlikihla. kuyicala lokuqala, kuze 10-20 izinkulungwane. p. - phakathi nekhulu lesibili. Ngaphezu kwalokhu, wamabhuku ezimali angasuswa ehhovisi iminyaka eminingi. Iyindlela eyinhloko yokuthutha impahla ubhekwa ngo-2016 nge izindleko ayizinkulungwane 100. P. (Womanyano).

Inguquko ohlelweni lula

Ngokuvamile, inqubo hhayi ephelezelwa noma ibuphi ubunzima. Nokho, ukuthobela oda jikelele futhi kumele kucatshangelwe eziningi umehluko wemisindo nemiqondo yamagama. Iya ohlelweni intela lula can, ngokuthumela isicelo:

• Ngokushesha ngemva yokubhaliswa yenkampani (izinsuku 5).
• Nganoma yisiphi isikhathi futhi uqale ngokusebenzisa lula uhlelo intela kusukela ngonyaka ozayo.

Isitatimende kumele ibalule:

• Inani womnotho odlule kwezinyanga ezingu-9.
• Inani labasebenzi.
• Izindleko kwempahla angaphatheki.
• ezimpahleni ezingasuki phansi.
• Into intela.

Ngenxa yokuthi umthetho akusho ukuthi abeke yimuphi izimfuneko, ukugcwalisa isicelo wenziwa esisodwa. Uma ukuthuthela endaweni entsha, noma phezu okuvela inkathi entsha nokubika kabusha bagcwalise iphepha akudingekile.

izimo ushintsho Key

Inguquko kuya USN kuvunyelwe uma:

• Inani womnotho odlule kwezinyanga ezingu-9. (Okulandelanayo) hhayi ningi than 45 Mill. P.
• Inani labasebenzi akuyona ezingaphezu kuka-100.
• NMA OS - ingeqi ruble ayizigidi ezingu-100 ..
• Lokubamba lichaza izinkampani zakwamanye amazwe akuyona abangaphezu kuka-25%.

Umthetho uhlinzekela izimo sokuqeda ukusetshenziswa umbuso lula. Lezi zihlanganisa:

1. Isinqumo yokuzithandela ukuphathwa inkampani wenze ukushintshela ku OCHO.
2. Inkampani uyekile ngokwehluleka komfakisicelo ukuhlangabezana nezimiso ukusetshenziswa lula imibuso elikhethekile lokuba ngaphansi kwazo.

Uma inkampani ayinakho abasebenzi, ekupheleni konyaka ehhovisi lentela shall ISimemezelo intela uhlelo esetshenziswa kuze 30 April.