Zero yokubika

Zero yokubika - iqoqo imibhalo zezimali kanye accounting   (Zero ibhalansi), intela (zero isimemezelo) nemibiko yestathistikhi anikelwe bentela ezindikimbeni ukulawula Russian Federation ngokuhambisana nezidingo umthetho ngokungabi bikho imisebenzi yezimali kanye nezomnotho sekubika.

Ngaphansi komthetho wamanje, bentela abhekwa iyiphi izinhlangano ezingokomthetho kanye nabantu, kuhlanganise lobunini yedwa (SP), lapho umthetho wanikezwa umthwalo ukukhokha izintela.

Zingenzi lutho olunyakazisa ezezimali nezomnotho kusikisela ukuthi sekubika ekulandiseni yokukhokha wentela ayinazo imisebenzi, izimali ku-akhawunti ingemukelwa futhi ngeke ukhokhiswe. kungenzeka Izizathu zingenzi lutho olunyakazisa ezezimali nezomnotho yabakhokhintela ezahlukene kanye into isithakazelo zemizimba zokulawula akukwazi.

Zero ibhalansi - the balance sheet, lapho ukubika isikhathi Imininingwane balance sheet ingeqi inhlokodolobha igunyaziwe futhi ku nenzuzo nokulahlekelwa akhawunti, inzuzo yokugcina zero noma ezingakhi.

Kwaphela waqa- zero ukulinganisela le nzuzo kanye akhawunti ukulahleka kuphela izinhlangano ezisebenzisa uhlelo ezivamile intela (OCHO noma DOS). zokukhokha, njengoba ibhalansi ezivamile: ngokungenzi ngekota, kungakapheli usuku 30 lwenyanga kulandela ikota, ibhalansi yonyaka - kusuka 1 kuya 31 (e kuwunyaka - 30) ngoMashi.

Zero isimemezelo - uhlobo ifomu lentela ukubuya ukubika zero intela.

Ngokomthetho, abakhokhi bentela liyadingeka ukunikeza entela yentela ngamunye ekhokhwa yibo ukuthi abakhokhi bentela, ngaphandle uma kuhlinzekwe umthetho. Uma imisebenzi yezokuhweba kungukuthi kwenziwa, futhi ukuhamba izimali kule akhawunti kwakungafanele, abakhokhi bentela anganikeza zero ukubuya kuzo zonke izinhlobo izintela. Ngakho-ke, ngokuvamile ngempela ukubizwa ngokuthi izitatimende ukubuya zero-zero.

Ngokuvamile zero isimemezelo (zero nokuziphendulela, zero ibhalansi) sisetshenziswa kulezi zimo ezilandelayo:

1. wentela, ezifana IP noma Limited Ugibe Company (LLC), ithole isitifiketi sokubhalisa isimo, kodwa hhayi wahlanganyela yokuhwebelana, kodwa umnqamulajuqu yokubika sesisondele.

2. Umsebenzi ezezimali nezomnotho yabakhokhintela has a evelele focus kwesizini. Khona-ke, kule sizini uma kukhona umsebenzi asebenzayo commercial ngesikhathi sokubika ngokuvamile intela kanye nokubika kwezezimali. Esikhathini offseason, lapho ukuhamba izimali sivala ama-akhawunti, ukusebenzisa kangcono zero yokubika (zero isimemezelo).

3. wentela imise ukusebenza, kodwa akumelanga kucatshangelwe ngokomthetho evumelekile ibhizinisi. Okungukuthi izikweletu isimo, ophathina, amakhasimende, abasebenzi futhi akukho msebenzi ezezimali nezomnotho noma. Ukungena kwemali ayikho akhawunti akho.

Zero isimemezelo kufanele sigcwaliswe kuphela izintela ezilandelayo:

● intela eyabekwa ngaphansi lula uhlelo lwentela (sts noma sts);

● intela engenayo ezinkampani (IP engakhokhi);

● 3-siqu imali yentela - intela yengeniso (i-IP OCHO);

● VAT - value added tax (akukho ukukhululwa);

● ulwazi isibalo - abantu oholayo (ngoba ngonyaka).

Uma ugcwalisa isimemezelo zero, zonke eziguquguqukayo yasendle kufanele kube iqanda noma kwesokunxele ezingenalutho, egcwele kuphela ikhasi lesihloko, esigabeni 1 (Ulwazi lwenhlangano) no 2 (OKATO ikhodi CSC).

Ukuze zonke ezinye izintela, uma kukhona asikho isihloko intela, zero isimemezelo singanikezwanga. Kufanele kugcizelelwe ukuthi uma base yentela ngemva kokufaka izinzuzo yakho yentela uzobe ilingane no-zero, ukubika ayisekho zero, kanye nesidingo ukugcwalisa evamile entela.

Kungaba khona zero isimemezelo ngaphansi intela iyunifomu yezolimo, njengoba ukulahlekelwa kuhilelani ilungelo ekuqaleni konyaka.

Ludzaba lolubucayi okwamanje wethula zero ukubuya ku UTII. Ngaphansi ikhodi yentela zamanje ukulethwa intela zero yokubika singanikezwanga, kodwa ngokuvamile ethathwa njengolibo ushwele. Ngokwesibonelo, UTII zero ukubuya ziyokwamukelwa e IFTS uma SP sokukhubazeka yesikhashana.

Zero ukubuya sigcwalisiwe kanye ngonyaka ngosuku sts - kuze 30 April (i-SP) no-31 Mashi (for nezinhlangano ezingokomthetho.), Futhi uma ekucwileni ezikweletini abakhokhi bentela - e esingaphansi konyaka. UTII ne-VAT - ngekota, ngosuku 20th lwenyanga kulandela ikota nokubika, yentela ngemali engenayo - ngekota, kuze 28. 3-PIT - kanye ngonyaka, kuze 30 April.

Zero lokubika asebenzelana hhayi kuphela ehhovisi lentela, kodwa futhi anjalo izimali extra-kwesabelomali we Russian Federation, njengoba i-Social Insurance Fund (Sif) kanye Pension Fund Russia (PFR).

Amafomu DAM-1 no-4-FSS luphinde okufakiwe nsuku ngekota, uma kusukela ekuqaleni kwesikhathi sokubika, abakhokhi bentela ayenzi noma yiziphi izinkokhelo ngabanye. izinhlangano ezingokomthetho ziyadingeka ukuze ufake imibiko, kuhlanganise zero - ngaso sonke isikhathi. IP, kuphela uma waqasha izisebenzi, futhi ebhaliswe njengoba umqashi, futhi manje wonke abasebenzi abaxoshiwe, kodwa ikhumbula hhayi inkanyezi.

Zero yokubika kwezibalo akukuniki, zero ibhalansi kuphela inikezwe.

Umphumela wesifundo: Zero isimemezelo enikeziwe ngesikhathi sokubika kuphela ukungabi khona komsebenzi ezezimali nezomnotho, kanye nobufakazi lena sokungabi nhlobo iyiphi imisebenzi akhawunti samanje abakhokhi bentela.

Uma esikhathini yokubika kwaba umphumela kwezomnotho womsebenzi commercial (ngisho zero inzuzo noma ukulahlekelwa) kanye / noma wenza izinkokhelo kubantu ngabanye, futhi, ngokufanelekile, kwaba ukuhamba kwezimali ku-akhawunti, kubalulekile ukuba azithobe emagunyeni asimeme kanye zokulawula evamile ezibikiwe ngokusebenza kwezimali kanye intela.

Okuwukuphela lo msebenzi we wentela, lapho kungekho kuncike intela.