Ukuthengisa: ukubonakalisa indlela 6-PIT, ugcwalise iphethini

Ifomu 6-PIT owethulwa iziphathimandla zentela isiRashiya, ngomyalo 10.14.2015 IIM 7/11/450. Ngokusho lokhu ukuze, bonke ejenti intela (izinkampani, amabhizinisi, izikhungo, njll), okumele zikhokhelwe abantu amaholo yemali futhi sithele nezinye izinkokhelo okuyinto aphethwe nesibopho kwentela 2016 ukuze nginikeze isimemezelo ku Ifomu 6-PIT.

Ukubalwa 6-PIT - ngekota, liqukethe izingxenye ezimbili kuphela, oyiyo ayikashintshi kusukela kwamukelwa uMthetho.

Nokho, okwamanje umbiko iyona yinto enzima kunazo zonke ezimali ukugcwalisa ke kuphakamisa imibuzo eminingi, futhi izimpendulo iziphathimandla zentela akucaci ngaso sonke isikhathi.

ezimali ngokuvamile (ikakhulukazi Wabasaqalayo) sisambathekile umbuzo ukuthi ukubonakalisa ku ukuthengisa 6-PIT.

Ngezansi, sizocabangela ezinye izimo ejwayelekile endabeni yokukhokha pay iholide, okubangela nobunzima ekugcwaliseni imigqa umbiko.

Okuqukethwe 6-PIT

Declaration 6-PIT limelela izigaba ezimbili ulwazi.

Esikhathini isifinyezo lokuqala Imininingwane ibonisa:

• inani engenayo (lonke inkampani), enqwabelene abasebenzi;
• ekubaleni siqu imali yentela lonke inkampani;
• Ukugodla yentela ngemali engenayo siqu.

Yonke imali kuboniswe ngoba isikhathi intela kusukela ekuqaleni konyaka ngoba isilinganiso sentela ngamunye.

Ingxenye yesibili ibonisa imininingwane eningiliziwe kuthengiselana ngalinye, okuyinto edingekayo ukugcina intela (PIT).

Izinkomba esiyinhloko ke yilezi:

• ngosuku lalokho imali langempela (kubonakala emgqeni 100)
• Ukugodla usuku kwentela engenayo (aboniswe elayinini 110)
• usuku, kungakapheli ukuthi ngaphansi komthetho kumele efakwe ohlwini Ukugodla intela kwabasemthethweni bentela (umugqa 120)
• inani engenayo ngaphambi kwentela engenayo (umugqa 130)
• intela Ukugodla imali (elikhonjiswe umugqa 140).

6 PIT: ngokuvamile ziveza iholide

Kusukela nokukhokhwa amaholo, amabhonasi kanye nezinye izinkokhelo ukuthi angaphansi kwentela yengeniso, ukuthengisa umnqamulajuqu ezahlukene sokukhokha intela (PIT) nesabelomali.

Ngakho, indlela ezibonisa ku ukuthengisa 6-PIT? Uma ngicabanga lokudayisa esigabeni sesibili we Declaration kubalulekile ukukhumbula oyisisekelo: nokukhokhwa kwentela engenayo ikhokhwe iholide kufanele kwenziwe kungakapheli usuku lokugcina lwenyanga lapho ukukhokhelwa pay iholide.

Ngakho, uma iholide sesikhokhelwe, isibonelo, ngoJuni 20 2017, usuku umkhawulo yokukhokha yentela ngemali engenayo kubo kufika unyaka 6.30.17 (nemini ngokushikashikeka nokukhandleka). Ngakho-ke, kungakhathaliseki ukuthi inani empeleni ayekhokha intela, 6-PIT ku k. 120 is Ulungise usuku 30/06/17.

Uma usuku umkhawulo zidluliswa kwesabelomali intela iwela "red" usuku ikhalenda (ngamaholide noma ngezimpelasonto), usuku lokukhokhela isitolimende sokugcina kuyakuba khona ukusebenza ngosuku olulandelayo lwenyanga elandelayo.

Ngokwesibonelo, esinye isisebenzi ikhokhwe iholide zingama-28 kuMbasa. Usuku lokugcina Apreli (Ephreli 30) Kwathi ngelinye ilanga off (ngeSonto), isikhathi (olandelako uthi) - 3 Meyi. Umugqa 120 kulotshiwe usuku 05.03.2017.

Okuningi eduze iqaphe ukugcwalisa umbiko, uma usuku lokugcina lwenyanga uJesu akabanga nje okuphumayo, kodwa futhi ngosuku lokugcina ikota. Kulokhu, kukhawulwe nosuku lokukhokhela isitolimende yentela ngemali engenayo oluba ngosuku olulandelayo ikota elandelayo (kulesi simo ngoDisemba 2016), iholidi ikhokhwe ukhokha ecacisiwe esikhathini esilandelayo yokubika.

Isibonelo: iholidi pay ngo-December 2016

Indlela kubonise carryover ukuthengisa 6-PIT kuvezwa izibonelo ezibalwe ngezansi.

Ngo-December 2016, OAO "Sawubona" enqwabelene pay iholide abasebenzi elandelayo:

• Sergeyev Ly - 15/12/16 - 28000 ruble;
• Kozlov PI - 30/12/16 - 14000 ruble.

Sekukhokhwe izimali ligodliwe ukuthengisa isilinganiso sentela 13 amaphesenti:

• 28.000 x 13% = 3640 ruble;
• 14,000 x 13% = 1820 ruble.

Izinkokhelo ezenziwe iholide:

• Sergeyev Ly - 15/12/16;
• Kozlov PI - 30.12.16.

Tax (3640 + 1820 = 5460 ruble) zikhokhelwe isabelomali ngonyaka 30.12.16.

31/12/16 luwela ngempelasonto, ngakho ngosuku lokugcina nokudluliswa kwentela yengeniso - 09/01/17, okungukufa 1 st usuku usebenza 2017.

Kanjani ukubonisa iholide ngoDisemba 6, intela engenayo siqu? Holiday pay, ikhokhwe ngoDisemba, kumele iboniswe e umbiko ikota wesi-4 ka-2016 futhi esimemezelweni yentela ngemali engenayo 6-siqu ngenxa ikota 1st 2017.

Bika I-Quarter 4th:

• ethengisa uhlolwa (28000 + 14000 = 42000 deda.) ezilotshwe ifomu kwesigaba sokuqala 6-PIT emgqeni 020,
• intela kubalwa (3640 + 1820 ruble = 5460.) kubonakala esigabeni sokuqala umugqa 040,
• Ukugodla intela (5460 rbl.) kubonakala umugqa 070.
• esigabeni sesibili yokusebenza ababoniswa, njengoba umnqamulajuqu ukukhokhwa kwentela yengeniso e isabelomali iholide oluba ngosuku 1st 01/09/17.

Umbiko 1 st ikota 2017:

• engxenyeni yokuqala akuboniswa inani ukuthengiselana okunjalo,
• esigabeni sesibili ziboniswa ngendlela elandelayo:

100 15.12.16 130 28000

110 15.12.16 140 3640

120 09/01/17

100 30.12.16 130 14000

110 30.12.16 140 1820

120 9.1.17.

Isibonelo: iholidi pay ngo-June 2017

Kanjani ukubonisa ukuthengisa ezingu-6 yengeniso intela engxenyeni yokugcina, lapho usuku lokugcina lwenyanga - ukusebenza, cabangela isibonelo ngo-June 2017.

Usuku kokuthola iholo ngesimo ethengisa - uhlale ngosuku lokukhokha isisebenzi.

Usuku intela ezibanjiwe kufanele ngosuku olufanayo nalolo yokukhokha imali, njengoba engenayo (kuleli cala, ukuthengisa) ikhokhelwa net yentela ngemali engenayo.

Holiday ukhokhelwe Juni. Usuku lokugcina ukudluliselwa kwentela yengeniso kwesabelomali - 30 Juni, kuba usuku ukusebenza. Holiday pay, ukhokhelwe Juni, ungahambi ngoJulayi (elandelayo sekubika), futhi kubonakala kuphela sombiko ngonyaka nengxenye.

Cabanga 6-PIT (isibonelo ngokugcwalisa ingxenye) engxenyeni iholide.

Ngo-June 2017 OOO "Sawubona" engiwanike iholide abalandelayo:

• Ivanov KY - 06/16/17 - 28000 ruble;
• Petrov VV - 30/06/17 - 14000 ruble.

Sekukhokhwe izimali iholidi ukuthi ubanjiwe kwentela engenayo ngesilinganiso 13%:

• 28.000 x 13% = 3640 ruble;
• 14,000 x 13% = 1820 ruble.

kwentela isabelomali sasitholakala 30.06.2017.

Ngesimo 6-PIT, isibonelo ukugcwaliswa okuyinto kubhekwa ingxenye le misebenzi kumele zivele esigabeni sokuqala nesesibili:

• esigabeni 1 holidi kufakwe imigqa 020, 040 kanye 070;
• esigabeni 2 imigqa 100-140 zigcwele kanje:

100 16.06.17 130 28000

110 16.06.17 140 3640

120 30/06/17

100 30.06.17 130 14000

110 30.06.17 140 1820

120 30/06/17.

Kanjani ukubonisa zokubala kabusha iholidi

Kunezikhathi lapho iholidi ikhishwa ekuqaleni kwenyanga. Inkokhelo yenziwe ngaphambi iholide iholide, okungukuthi, ekupheleni kwenyanga ezandulela inyanga ekuqaleni iholide.

Kanjani ukubonisa pay iholide e 6-PIT? Isampula aboniswe ngezansi.

Ake sithi umsebenzi ikhiphe iholide enkathini esukela ku-07.03.2017 kuze 17.07.2017 ngonyaka. Accountant kanye enqwabelene iholide pay ngo-June 30 nokukhokhwa kwentela yabo iye ligodliwe, kufakwa ohlwini ku isabelomali mhlaka 30 Juni.

Holiday (. Ruble 10,000) ezihloliwe ngaphandle ikhumbula iholo enyangeni edlule (kuleli cala hhayi kunakwe nomholo-June at ukubala iholo Juni 2017 inani pay iholide uzobe recalculated Kuzoba ruble 12,000 accrual ezengeziwe ikhefu -.... 2000 ruble intela kugodliwe accrual amanani -. 260 ruble Izinkokhelo zizokwenziwa kanye nenkokhelo - 07.06.17.

kwakhiwa 6-PIT izinyanga eziyisithupha (izinyanga eziyisithupha) is kanje:

• Esigabeni 1 recalculated (efanele) nenani kuthengiswa ezilotshwe irowu 020.
• Esahlukweni sesi 2, egcwele imigqa 100-140:

100 30.06.17 130 10 000;

110 30.06.17 140 1 300;

120 30/06/17.

Lo mbiko ngoba nezinyanga zokuqala eziyisishiyagalolunye (ikota yesithathu):

• ENgxenyeni 1, lemali ayibonwa ngaphezu kwalokho icala ngokuvumelana ukukhululwa.
• Esigabeni 2 zigcwele migqa elandelayo:

100 06/07/17; 130 2000;

110 06/07/17; 140.260;

120 31/07/17.

Indlela hlola intela

Ngemva kokuthola lo inkampani umbiko ikhadi intela ukwenza iimbalo zibe nge isikhathi isabelomali intela ligodliwe imigqa 120 kanye 140 yizintambo PIT ngokuhambisana 6-PIT. Khona-ke, qhathanisa usuku inani izinkokhelo langempela kwesabelomali ebhange.

Uma ukuhlolwa lembula ukuthi intela engenayo elicacisiwe imigqa 140 ekhokhiwe imali ezincane, noma kamuva ngosuku olushiwo imigqa 120, inkampani ikhadi izibalo ne isabelomali ibonisa isikweletu.

Enterprise embukisweni esihle: amaphesenti lemali ligodliwe noma imisiwe intela 20.

isiphetho

Inqubo kumiswa ifomu yokubika 6-PIT kuphakamisa imibuzo eminingi phakathi ezimali. Kuyinto encane, kodwa iqukethe eziningi umehluko wemisindo nemiqondo yamagama. Accountant akuyona ngaso sonke isikhathi kubonise kahle ukuthengiselana ethile. ilivu yokugula, amabhonasi, iholide ukukhokha ... Njengoba kuveziwe embikweni okhuthaza 6-PIT? Okuxoxiswana ngakho ngenhla, bamane nje izici ukugcwaliswa.

Kumelwe sikhumbule ukuthi uma wenza iphutha olunezinsuku uma ugcwalisa, kodwa intela yakhokhwa ngesikhathi futhi ngokugcwele, kubalulekile ukuchaza ukuthi ukushelela yakhe ipeni ngesandla Ukubala elicacisiwe ehhovisi lentela. Ngale ndlela uyogwema unswinyo ezingemnandi kusukela intela.

Inhlanhla ku ukulethwa yokubika!