Ukwehla kwentengo intela: ukuthumela accounting

Kumiswa izabelomali emazingeni ahlukahlukene kungenxa isimo ukushaja abangenisa ngayo imali Inhlangano kanye nokwabela abantu indawo yayo. Tax izinkokhelo othile ibhizinisi kuxhomeke ezicini eziningi: .. izindawo Umsebenzi, imodi akhethiwe, khona base ukubala, njll Ngokwesibonelo, ukubala intela, izintambo, esihlelwe ngomumo ezimali ngokuqondene nale nqubo, kufanele ziqashwe ngokucophelela. Endabeni amaphutha izibalo noma ukuxhumana unswinyo iziphathimandla kwezimali kungenzeka eziphathekayo ibhizinisi.

izintela

Zonke izinkokhelo ayimpoqo idluliselwe ngabanye nezinhlangano ezingokomthetho endaweni yomcebo isimo, ngokucacile kulawulwa imithetho efanele. Tax Code lunquma izakhi esiyisibopho ngamunye iminikelo uhlobo: base isilinganiso, isihloko. izinkomba macroeconomic isimo kwakhiwa ngesisekelo imali Imininingwane etholakele izinhlangano ibhizinisi ezisebenza insimu yalo. I izimali inani eliphakeme kunawo wonke izabelomali zivela ukukhokhisa intela yezintela ezine eziyinhloko:

- Income (izinhlangano ezingokomthetho);

- engenayo (abahlali);

- i-VAT (abathengi);

- impahla (izakhamuzi Russian futhi izinhlangano ezisebenza insimu yalo).

Isibopho ukwenza izinkokhelo elihambisana for nezinhlangano ezingokomthetho zivela isikhathi sokubhaliswa kwalo njengoba lebhizinisi. Inani lentela kufakwa emananini kwezimpahla noma amasevisi ukuba lusebenze endaweni WaseRussia. Izinkokhelo phezu engenayo uhlu wathola zonke izakhamuzi ukusebenza nezinhlangano abazamukelayo. intela Corporate (ukubala kanye nokukhokhwa) ewela zonke izinkampani kanye nabantu ukuba babe la izakhiwo impahla. Ukuze izinhlangano wahlanganyela emsebenzini kwezomnotho, ngesisekelo ukukhokhwa iminikelo saziso kuthiwa accounting idatha.

Ukwehla kwentengo intela

Athunyelwe kubonise ukubala nokudluliselwa yokukhokha oyisibopho, yakhiwa zonke izinhlangano kokuba izindawo kwempahla fixed kanye ukukhiqizwa non-ezimbonini. Le mfuneko esiyinhloko umsuka isibopho iyona yokubhalisa kanye nokuqaliswa umsebenzi ezezimali nezomnotho ibhizinisi endaweni WaseRussia. Ngesikhathi esifanayo kufanele sibe ku-ibhalansi kwezinto ezimpahleni ezingasuki phansi. Tax Code ichaza eziningi izinkampani emthwalweni izibopho impahla, lezi zibandakanya:

- izinhlangano zenkolo;

- izinhlangano abantu abakhubazekile sika;

- Ukusungulwa kohlelo izilungiso;

- uya khona imigwaqo federal, ujantshi imigqa, izintambo zikagesi;

- laboratories yezemithi ekukhiqizeni;

- football izinhlangano;

- SP, ukusebenzisa lula intela imibuso;

- abahleli Paralympic futhi iMidlalo Yama-Olympic.

Abakhokhi bentela ababhekwa yinhlangano kokuba baphume ezingeni lesifunda. Njengoba ojwayelekile, lolu yokukhululwa kukhona amabhizinisi kwezindlu ohlanganyelwe amasevisi, ezolimo, kamasipala, izikhungo zezempilo. Inombolo yesihloko 374 we Tax Code iqukethe uhlu oluphelele payers intela impahla.

isizinda

Impahla nomthelela emisebenzini ngokuhlanganyela, ezithathekayo, yaqashiswa, idluliselwe obunikazi yesikhashana ukuthembana, ingcebo okuyisihloko ukubala yalolu hlobo yokukhokha ayimpoqo njengoba intela. I sokubala kubonakala kwamabhuku emininingwane kwamabhizinisi e inombolo ye-akhawunti 01. izinhlangano Foreign ezisebenza endaweni WaseRussia, ilondoloza amarekhodi abo ezimali ngokuhambisana nemithetho Russian. Futhi abahlala intela futhi kudingeka ukukhipa accrual intela impahla. I izaziso ngemisebenzi ye-accounting usomqulu, ukwakheka base yentela, ekubalweni nenani lentela angaphandle yenziwa ngokuhambisana Izihloko we Tax Code, uma azikho iziqondiso ezengeziwe yamukelwa iziphathimandla lesifunda yentela. Into kokubala yokukhokha akukwazi:

- izikhumbuzo ifa zomlando namasiko (umhlaba, federal, yesifunda);

- umhlaba (kuncike ngalo olunye uhlobo lwesitsha intela);

- impahla eMnyango Wezokuvikela, amaphoyisa, uhlelo kwezimilo;

- zemvelo, imithombo yamanzi;

- isikhala izinto;

- uhlobo ukufakwa yenuzi endaweni agodliwe isitoreji kwemfucumfucu enemisebe yenuzi;

- imikhumbi icebreakers.

Ukunqunywa isizinda

Ibhizinisi ngalinye njengoba efeza imisebenzi kwanoma yiluphi uhlobo endaweni WaseRussia inquma izindleko impahla esele. Ngakho, ke uyisisekelo futhi inqubo ekubalweni intela. Njengoba lesifanele a ekubalweni isilinganiso value bokungasetshenziswa ezimpahleni ezingasuki phansi.

Kulokhu, lesi silinganiso kuhlanganisa wonke akhawunti isikhundla kohlaziyo 01. Ukuba khona ukwahlukana ehlukile noma ezingaphansi kwezinye izifunda kuyinto izinguquko isici izinga noma kabusha amanani phakathi isabelomali soHlelo izinhlangano ezihlukahlukene WaseRussia. Kumila zikhokhe intela zingase zimiswe endaweni inkomba generalized ibhizinisi umzali.

isizinda ukubala

Isilinganiso Inani lonyaka lebhizinisi impahla ibalwa ngesisekelo idatha-balance sheet. Kuyinto elilingana umehluko phakathi lemali irekhodwe ku-akhawunti 01 futhi 02. Ukubalwa intela impahla kule 1c nezinye ezimali elisekela konga isikhathi ezimali, njengoba kusaqhuba ukubaluleka asalile senzeka ngokuzenzakalela ekupheleni kwesikhathi sokubika ngaso. Kulesi amortization is sisuswe intengo yokuqala lapho into faka izincwadi nokubeka esimweni sokusebenza kwezimali ezimpahleni ezingasuki phansi. Inani asalayo kwempahla amafa kunezelwa up. Inani okuholela ihlukaniswe ngenani izinyanga, sanda ngengxenye: 4 - at ukubala ngekota, 13 - ne yonyaka.

izinga

accrual intela kubonakala Imiphumela zezimali wenkampani, kodwa ubukhulu bayo incike inani izingcezu imishini kanye nezindleko zayo. I mkhawulo lokhu izinga uhlobo lokukhokha saziso elisungulwe TC, kuba 2.2% esisekelweni letibalekako. Ukwehlukanisa uvunyelwe kuphela uhla ecacisiwe futhi inqunywa izenzo normative yemvelo zesifunda esigabeni lokukhokha komunye oyedwa kanye injongo impahla lezinto. Isilinganiso sentela incike indawo ukubhalisa amabhizinisi. Lezi zimali beze endlini yengcebo esifundeni. Ezimweni eziningi, iziphathimandla zendawo zisebenze seqiwe - 2.2%.

nosuku lokukhokhela isitolimende

accrual akhawunti intela impahla uqhutshwa kulo sekubika (ngonyaka). I Tax Code ulawula lokukhokha yokukhokha kusengaphambili nsuku ngekwata. Ukubalwa kwenani yaminyaka yonke intela senziwa umbono yokudluliswa ngesikhathi esinikeziwe. Umnqamulajuqu wokuhambisa simemezelo nokukhokhwa - Mashi 30 elandelayo ngonyaka wokubika. Lapho ebala izinkokhelo kusengaphambili kudingekile ukuze kuhlangatshezwane kwezinsuku ezingu-30 ngemuva kokuphela ikota elilandelayo. Kanyekanye ngeziteshi zokuxhumana ngogesi yadluliselwa isimemezelo, uma IRS uthola ukubala ephepheni, bese lithunyelwa izinsuku ezingu-10 ngaphambi kosuku lokugcina. Article 383 Code Tax ulawula inqubo afake imininingwane kanye nosuku. Abakhokhi bentela kungaba sebenzisa kubonakala ulwazi idokhumenti main, uma kungekho imithetho kubaluleke zesifunda, enquma nenye idatha.

ukubala

Inani enqwabelene of yenkampani intela esibaliwe izinga umkhiqizo (2.2%) bese base yentela (pre-ibalwa). Inani kunqunywa yonyaka, ikhumbula izinkokhelo kusengaphambili. isikhathi Ukubalwa incike isikhathi simonhlalo ku-akhawunti intela. Uma ukwahlukana nokukhubekisa ezingaphansi silondoloze ezimali zabo bebodwa, bese ngesisekelo ezintweni amashidi ukukhokha intela endaweni sokubhalisa. Kulokhu, inhlangano umzali inesibopho kuphela awabo. Ukubala izinkokhelo kusengaphambili umsebenzi rate base yentela uhlukaniswa kane ngekwata. Phakathi nenkathi yokubika, isilinganiso value yaminyaka yonke impahla kushintshwe ukubaluleka the umhlalaphansi (kwavala, ithengiswe) amafa. Ngesikhathi ukuqedwa imisebenzi imibiko inkampani futhi kwenza izinkokhelo ezifanele imiphumela kwesikhathi, isb. E. Offset prepayments kwenzeka ngesikhathi inhlangano kusukela irejista.

ezimali

Izibalo nge isabelomali futhi off-isabelomali izimali ukhiqiza lebhizinisi ngalinye. Ukuze ezimali izinjongo, adalwe 68, elisetendeni ukuxhumana ne amarejista izindleko kanye cash ibonisa accrual nokukhokhwa izinqubo kokuzibophezela wenhlangano esimweni. Iveza zonke izinhlobo ukukhokha intela ezivukayo ngokuhambisana Ububanzi ohlelweni lokulandisa ngesikhathi inkampani.

Accounting okufakiwe uhlolwa impahla izintela zimi kanje:

1. Dut 91/2 Km 68 / sub-akhawunti - intela enqwabelene futhi kufakwe nanoma iziphi ezinye izindleko;
2. Am 44, 26 KT 68 / sub-akhawunti - intela uhlolwa zabelwe izindleko jikelele ibhizinisi noma ibhizinisi izindleko.

Zombili izinguqulo awaphikisani umthetho we Russian Federation futhi asetshenziswa kakhulu. Uma ukhetha futhi usebenzisa indlela izindleko ukwabiwa, udinga ukubhalisa indlela elungile e izinqubomgomo zokubalwa. Kweswela base intela, ayilungile Isikhala imali kwamabhuku kukhona ukwephulwa, okungase nomphumela iziphathimandla kwezimali kusukela izinhlawulo ukuba umthwalo wokuphatha. Accrual wamabhizinisi intela elise intela imibuso ekhethekile incike ohlelweni ezimali. Izinhlangano abasebenza UTII, intela yempahla ingakhokhwa. Uhlelo lula (15% imali engenayo - izindleko) ihlanganisa izibopho yokukhokha ukwabiwa obengeziwe ingxenye yayo izindleko. Lapho USN (6%), intela ikhokhwe uma impahla ziphethwe yinhlangano, kodwa kuthiwa wenziwa izindleko zalo siqu.

yokukhokha

Tax kuhlolwa impahla, izintambo futhi izibalo elaliklanywe wamabhuku ezimali, kulawulwa wokuhlola intela ukuze bathole ukwaziswa okunokwethenjelwa mayelana izinkokhelo ezikhokhwa isabelomali. Credit-Akhawunti 68 ne balandise kohlaziyo ezifanele senzelwe ukuba afingqe idatha kulesi sibalo. Ukuze uvale irejista etholwe ngokubala nokuvukela kwanoma umphumela manje kufanele ikhokhwe ku-akhawunti efanelekile. Kulokhu, iyona ukuxhumana okulandelayo: Dr 68 / subaccount Rm 51, 55, 52 - intela icala phezu impahla yeNkampani kufakwe design,-akhawunti ebalulekile noma zakwamanye amazwe. I-EFT Kumele uhlole ngokunemba ikhodi bese imininingwane umamukeli yokukhokha.