Ukulahlekelwa kokuthengisa: ukuthumela, ukubalwa kwezimali

Izinhlangano ezibhekana nezinqolobane zokuthengisa ezithengiswayo ezinkulu zemikhiqizo ezindaweni zokugcina impahla. Kusuka ezimakethe ezingapheliyo kudingeka ngezikhathi ezithile ukuqeda. Zingabhalwa noma zithengiswe ngentengo ngezansi izindleko. Amabhizinisi angabuye athengise imishini ngezindleko ezixoxisana ngazo ezingaphansi kwebhalethi. Kanjani ezimweni ezinjalo ukubhala ukulahlekelwa ekuthengiseni i-OS?

Umthetho

Ukulahlekelwa, okwakhiwa ngenxa yokuthengiswa kwemishini, kubhekwa ngumkhokhi wentela njengengxenye yezindleko zentela engenayo (Isigaba 268 seKhowudi yentela yeRussian Federation). Ihlanganiswe kwezinye izindleko futhi ibhalwe ngezakhi ezilinganisiwe ngokuphila okuseleyo okuwusizo.

Ku-BU, i-akhawunti 91 "Eminye imali engenayo nezindleko" isetshenziselwa ukubonisa ulwazi ngokuthengiswa nokuthengwa kwe-OS, kanye ne-subaccount "Ukulahlwa kwemishini". Ku-ДТ izindleko zento ebhaliwe zikhonjiswa, ku-К - ukwehla kwe-accumulated. Ngemva kokulahlwa, inani lokusala libhalwa ku-akhawunti 91.

Ukuthengisa i-OS ngokulahlekelwa: ukuthumela

• I-akhawunti encane ye-DT01 "Ukulahla" i-akhawunti encane ye-KT01 "OS esebenzayo" - izindleko zokuqala zento zabhalwa.
• ДТ22 КТ01 i-akhawunti engezansi "Ukulahla" - kubhalwe phansi ukwehla kwenani.
• I-akhawunti ye-DT91 engezansi "Ezinye izindleko" i-akhawunti ye-KT01 encane "Ukulahlwa" - inani lokusala liye lahlelwa.
• Д62 (76) КТ91 "Ezinye izimali" - imishini yayithengiswa ngentengo evumelwaneni.
• ДТ91 "Ezinye izindleko" КТ68 - I-VAT ingeziwe.
• Д50 (51) КТ62 (76) - ukukhokha kufikile.
• ДТ99 КТ91 - umphumela wezimali ubonakala.

Ku-BU inani lokulahlekelwa kusukela ekuthengisweni kwemishini lihileleke ngokugcwele ekunqumeni umphumela wokugcina wezezimali wenhlangano. Ku-NU, inani lokulahlekelwa kwenkathi yokubika kubonakala kancane, futhi ku-BU - ngokugcwele, okungukuthi, kukhona umehluko wentela. Ngakho-ke, ngaphezu kokufakiwe okungenhla, udinga ukukhiqiza okuthunyelwe okunjalo:

- ngesikhathi sokuthengisa: Д09 КТ68 - ifa lentela ibonakala;

- nyanga zonke: DT68 КТ09 - ifa lentela lahlelwa kancane.

1C

Ukuqaliswa kwemishini kubonakala ohlelweni ku-akhawunti 91. Ukuthunyelwa kwakha umqulu othi "Ukudluliswa kwe-OS". Umphumela wezezimali ulinganiswa ngokuqhathanisa amanani kaKT 90.01.1 no 90.02.1 ngenjongo ngayinye.

Kulo mbhalo "Ukusebenza (BU no-OU)" kuthebhu ye-NU, kufanele ubonise ukulahlekelwa kokuthengisa. Ukuthunyelwe: КТ91.09 ДТ97.03. Ukungafani kwesikhathi kuboniswa ukungena KT91.02.П ДТ97.03.

Isinyathelo esilandelayo ukugcwalisa uhla lwemibhalo "Izindleko zesikhathi esizayo":

• Thayipha i-BPO - ukuqaliswa kwesakhiwo esikwehlisiwe.
• Ukuqaphela izindleko - ngezinyanga.
• Inani lokulahlekelwa.
• Isiqalo sokukhokha-off - usuku lwezi-1 olulandelayo olulandelayo.
• Ukuphela kokubhaliwe kungu-30 (31) ngosuku lwenyanga lapho into ezobhaliwe ngokugcwele.
• I-Akhawunti: 91.02.
• I-Subcontom BU (NU) - i-athikili "Imiphumela emihle ngemuva kokusetshenziswa kwe-OS".

Okulandelayo, imibhalo yokuphatha yenyanga kufanele yenziwe: ukuzimisela komphumela wezezimali, ukubalwa kwe-NPP.

Ukuqaliswa kwezibambiso

Inqubo yokunquma isisekelo sentela ilawulwa ngu-Art. 214 weKhowudi Yentela. Izinhlinzeko ezichazwe kuyo ziyasebenza ekusebenzeni kwe-CB ukuqaphela, ukushintshaniswa, ukuguqulwa nokubuyiswa.

Cabanga ukuthi inzuzo ibalwa kanjani, ukulahlekelwa ekuthengiseni. Ifomu:

Rezultatat = imali evela ekuthengiseni - izindleko.

Imali engenayo ibhalwa ngokwehlukana izitifiketi ezithengiswa emakethe, nakwazo ezingabonakali ohlwini, kodwa ukuhlangabezana nezidingo ezibekwa iBhange Elikhulu. Ngokusho kweKhowudi Yentela, usuku lokuthola ngalo luyabonakala:

• Ngokwezimali - usuku lokudluliselwa kwezimali kwi- akhawunti yomthengisi we- trustee noma umnini weBhange Elikhulu.
• In-kind - usuku lokudluliswa kwemali engenayo. Ngokujwayelekile emisebenzini enjalo, ezinye izitifiketi zishintshana kwabanye.

Lapho kubalwa umphumela wezezimali, izindleko ezinjalo zicatshangelwa:

• Amanani adluliselwe kumklomelo okhokhelwa ngaphansi kwenkontileka;
• Ukukhokhwa kwezinsizakalo zabahlanganyeli abathintekayo emakethe yemasheya;
• Inkokhelo, isaphulelo esikhokhelwa yisikhwama sokutshala izimali lapho uthenga noma uhlenga iyunithi;
• Imali yokushintshanisa;
• Izintela ezikhokhelwayo;
• Ukukhokhwa kwezinsizakalo zababhalisi;
• Amanani e-% akhokhelwa ngumnikazi wemalimboleko etholakele ngenhloso yokwenza ukuthengiselana neBhange Elikhulu;
• Ezinye izindleko ezihlobene nokuthengwa kwezitifiketi.

Uma umkhokhi wentela eshintshanise iBhange Elikhulu, kuphela imali ekhokhwa izitifiketi zokuqala iyabonakala kwimali engenayo. Zonke izindleko kumele zibhaliswe.

Iyini inzuzo, ukulahleka kokudayiswa? Ukuthunyelwa kunjengokulandelayo:

• I-DT76 KT91-1 - imiphumela emihle yezezimali itholakale ekudayiseni kwamasheya enhlangano;
• ДТ91-2 КТ58-1 (76) - inani leBhange Elikhulu kanye nezindleko ezihlobene nokuthengwa kwazo ziye zabhalwa.

Izibonelo

Ngo-2014, inkampani ithengise izibambiso ngaphansi kwezivumelwano zokuthengisa nokuthenga:

• Izingxenye eziyi-01.04 - 10 000 zathengiswa. Ukwabelana ngama-ruble ayizigidi ezingu-1.5;
• Amasheya angama-25.04 - 50 ayengathengiswa emakethe athengiswa ngama-ruble ayizinkulungwane ezingu-50.

Inani lezindleko zokugcinwa kweqembu lokuqala lezibambiso lilinganiselwa ku-1.3 million rubles, kanti ama-ruble ayizinkulungwane ezingu-55. Umphumela wezezimali ubalwa ngokwehlukana.

1. 1,5 - 1,3 = ama-ruble ayizinkulungwane ezingu-0,2.

2. 50 - 55 = - ama-ruble ayizinkulungwane ezingu-0.5.

Okusho ukuthi, inhlangano ithole ukulahlekelwa kusukela ekudayiseni kwamasheya angazange athengiswe emakethe.

Izici

Isisekelo sokubala intela yinzuzo evela ekuqalisweni kweBhange Elikhulu. Ngesikhathi esifanayo, uma ukuthengiselana kwezitifiketi ezingenakuxoxisana kwenziwa ngesikhathi sokubika, inzuzo evela kubo iyancishiswa ngokulahlekelwa okutholakele kokunye ukuthengiselana okunamasheya afanayo.

Ngonyaka ka-2015, kwakukhona ukuthengwa kokuthengwa nokudayiswa kokubili kwezitifiketi ezingahambisani emakethe. Omunye wathola inzuzo yama-ruble ayizinkulungwane ezingu-300, kanti eyesibili - ukulahlekelwa ama-ruble ayizinkulungwane ezingu-25. Esimweni esinjalo, isisekelo sokubala intela siyoba ngumphumela wezimali ophelele: 300 - 25 = ama-ruble ayizinkulungwane ezingu-275.

Ukujikeleza kwezikweletu

Umphumela wezezimali kusuka kokuthengiselana ngalezo zibambiso kunqunywe ngendlela echazwe ngenhla: inani lazo zonke izindleko lidonswa kwimali yokuthengisa. Ngokusho kweKhowudi Yentela, ukulahlekelwa kusukela ekuthengisweni kwamanothi okuthenga kanye nezinye izimpahla ezitholakale esikhathini esedlule kunganciphisa isisekelo sentela sokuthengiselana ngezitifiketi ezifanayo esikhathini samanje. Kulandela ukuthi inzuzo evela kumsebenzi oyinhloko ayikwazi ukunciphisa umphumela omubi wezezimali kusuka kokuthengiselana neBhange Elikhulu.

Umthethosivivinywa ungathunyelwa ukukhokha ngaphambi kwesikhathi. Ukuze ucabangele umphumela wezezimali walokho okuthengiswayo njengokuthengiselana neBhange Elikhulu, kubalulekile ukuthi izindleko zithengwe njengeBhange Elikhulu. Okusho ukuthi kumele kube khona idokhumenti eqinisekisa ukuthi isitifiketi sathengwa futhi sithengiswa ngemali.

Uma lo mthethosivivinywa utholakele njengendlela yokukhokha, ayikho imiphumela yezezimali kusukela emisebenzini yokuhlengwa kwayo. Izinhlangano azikwazi ukubala ngokwehlukana isamba sentela lalezo zintengiselwano futhi zibonisa ukuthi inani leSaphulelo lilahlekile.

Ukuvuselelwa

Ikhodi Yentela yeRussian Federation inikeza abantu ithuba lokudlulisela umphumela wezezimali ongenayo kwizinkathi zentela ezilandelayo zokubambisana ezihamba emakethe. Ukulahlekelwa kwemisebenzi kunciphisa isisekelo sokubala kwentela yomuntu engenayo. Imali engacatshangelwayo ngonyaka odlule ingadluliselwa ngonyaka ozayo ngokugcwele noma ingxenye. Inani elifanayo lingancishiswa izikhathi eziyisishiyagalolunye.

Ukuthengisa izinto ekulahlekelweni

Ukuhlala ezinqolobaneni ezingasasebenzi kungaphansi kokubhalwa noma ukudayiswa. Esimweni sesibili, intengo yokuthengisa kungenzeka ibe ngaphansi kwentengo yokuthenga. Ukulahlekelwa okubangelwayo kuhloswe uma kukhishwa inzuzo, ukuthengiswa kwemali yokuthengisa - njengengxenye yokuthola imali, futhi izindleko zithathwa izindleko zokukhiqiza (Isigaba 268 seKhowudi Yentela YaseRussia Federation). Uma intengo yokuthengiselana ingaphezu kwezingu-20% ehluke kunhlangothi eyodwa noma enye kusukela ekuthengiseni kwezimpahla ezifanayo, intela ingeza nge-NPP eyengeziwe kanye nesithakazelo.

Ukusebenza

Ukuze ubonise umphumela wezezimali kusuka emisebenzini evamile yomsebenzi, kune-akhawunti engu-90 "Yokuthengisa". Kuye okwenziwe ama-akhawunti, ngokusho ukuthi:

• 90.01 - Imali evela ekuthengiseni.
• 90.02 - Inani lentengo.
• 90.07 - Izindleko zokuqaliswa.
• 90.09 - "Inzuzo / ukulahlekelwa ekuthengiseni".

Isibonelo:

Izinyanga ezingu-900 zeRuble zamukelwa ehhovisi lika-cashier. Njengenzuzo. Izindleko zezimpahla ezithengiswa yi-ruble ayizinkulungwane ezingu-790. Izindleko zokuthengisa - ama-ruble ayizinkulungwane ezingu-68. Sibala inzuzo, ukulahlekelwa ekudayiseni. Ukuthunyelwe:

• Д50 КТ90.01 - 900 000 - imali etholakalayo.
• ДТ.02.02 КТ41 - 790 000 - izindleko zezimpahla zithathwa.
• Д90.07 КТ44 - 68 000 - izindleko zibhalwa.

Umphumela wezezimali:

• Д90.01 КТ 90.09 - 900 000
• ДТ90.09 КТ90.02 - 790 000
• I-DT90.09 KT90.07 - 68,000

Ibhalansi yokugcina ye-akhawunti ingu-90.09: 900 - (790 + 68) = 42 000.

Ekupheleni kwesikhathi sokubika, ibhizinisi lithole inzuzo.

Uma i-RPs yayinkulu kuno-CT, i-akhawunti izovalwa ngokuthumela:

ДТ99 КТ 90.09 - ukulahlekelwa kubonakala.

Izibonelelo zempahla

Ngezinye izikhathi amanani wemikhiqizo ashintsha phakathi nesikhathi sokukhokha. Cabangela isibonelo sokwanda kwe-trade mark-up ngesimo sephesenti elifanayo kuzo zonke izimpahla.

Amafomula:

• Imali engenayo = Inzuzo * Ukwandisa / 100.
• Engeza-on = Ukuhweba ukuhweba (%) / (100 + Trade mark up up (%)).

Ngo-LLC, ibhalansi yezimpahla ku-akhawunti 41 njengama-01.07 yayiyi-rubles ayi-12.5 ayizinkulungwane. Umkhawulo wokuhweba u-01.07 (i-akhawunti engu-42) wawuyi-ruble eyizinkulungwane ezingu-3.1. NgoJulayi, ukukhiqizwa kuthengwa ngenani lama-ruble ayizinkulungwane ezingu-37. Ngaphandle kwe-VAT. Kuzo zonke izimpahla, inkokhelo yokuhweba yanezelwa - 35%. I-firm yakuthola imali ngenani lama-ruble ayizinkulungwane ezingu-51. (Kubandakanya i-VAT - 7.78 ruble eziyizinkulungwane). Izindleko zokuthengisa - ama-ruble ayizinkulungwane ezingu-5.

Inani le-trade mark-up laliyi:

- ngemikhiqizo emisha: 37,000 x 35% = rubles angu-12 950.

- ngemikhiqizo edayisiwe: 35% / (100 + 35%) = 25.93%.

Imali engenayo: 51 x 0.2593 / 100 = 13 222 ruble.

Sizobonisa inzuzo ku-BU, ukulahleka kokuthengiswa. Ukuthunyelwe:

• Д50 КТ 90-1 - 51 000 - imali ebonakalayo.
• ДТ90-3 КТ68 - 7780 - i-VAT.
• ДТ90-2 КТ42 - 13 222 - inani le-mark-up liyabhalwa.
• I-DT90-2 KT41 - 51,000 - izindleko zokuthengisa zivaliwe.
• ДТ90-2 КТ44 - 5000 - izindleko zokudayiswa zibhekwa.
• ДТ90-9 КТ99 - inzuzo ngesamba iyatholakala: 51 000 - 7780 - (-13 222) - 51 000 - 5000 = 442 rbl.

Kukhona namacala uma i-premium inikezwa ngokwahlukana eqenjini ngalinye lezimpahla. Khona-ke ifomula yokubala imali engenayo iyakuba:

I-VD = (Inzuzo (1) x Ukukhokhiswa okungaphezulu + ... + Ukushintshwa (n) x Ukondla) / 100

Ibhalansi yezimpahla ekuqaleni kwenyanga yi-ruble angu-16,800. Imikhiqizo etholakalayo yenani lama-ruble angu-33.2 ayizinkulungwane. Umkhawulo wezimpahla u-39% wezinye izimpahla kanye no-26% wokufika okusha. Imbuyiselo evela ekuthengiseni - ama-ruble angu-50 000. (Kubandakanya i-VAT - 7627 ruble). Izindleko zokuthengiswa yizinhlamvu ezingu-3000.

Sibala inani lokuhweba:

- yeqembu lokuqala lempahla: 39 / (100 + 39) = 28.06%;
- yeqembu lesibili lemikhiqizo: 26 / (100 + 26) = 20.64%.

Imali engenayo yenyanga izoba:

16.8 x 0.2806 + 33.2 x 0.2064) / 100 = 11 564 ama-ruble.

Sibonisa le datha ku-BU:

• Д50 КТ90-1 - 50000 - imali ibonakala.
• ДТ90-3 КТ68 - 7627 - I-VAT ifakiwe.
• ДТ90-2 КТ42 - 11564 - ukukhokhwa okunye okuthengisiwe kubhalwe phansi.
• I-DT90-2 KT41 - 50000- izindleko zokuthengisa zivaliwe.
• ДТ90-2 КТ44 - 3000 - izindleko zicatshangelwa.
• ДТ90-9 КТ99 - inzuzo ekuthengiseni: 50 000 - 7627- (-11 564) - 50 000 - 3000 = ama-ruble angu-937.

Ukubala i-NPP, udinga ukwazi intengo yokuthenga yezimpahla. Kubalwa ngokusekelwe enani lemali yokuhweba. Kodwa imiphumela yokubala intela kanye ne-accounting ingahluka. Isibonelo, inzalo yokusetshenziswa kwekhredithi esikhungweni sezimali zokucubungula ibhekwa ngezindleko zokukhiqiza, futhi ku-NU - ifakwe ezindlekweni ezingekho zokusebenza.