Amaxwebhu Shipping: iintlobo kunye noyilo

Ngexesha lombutho ekuthuthweni abantu nemithwalo ezahlukeneyo zombini elizweni lethu nangaphandle enye inkqubo ziyabophelela Ukwakheka nokulungisa eziliqela izibambiso ezithile. Ezo kuthuthwe ngqo umthwalo, i iinkcukacha ezininzi malunga uhlobo, ubungakanani kunye nomgangatho ubume kungekwamthwalo abathuthwayo nihle iinkcukacha malunga umthumeli lowo uthunyelwe ezi - lowo uza kuthenga enye okanye omnye umthwalo. Amaxwebhu anjalo ke ingqiqo jikelele ibizwa amaphepha lokuthumela. Noko ke, ahlulwe aba ngamaqela eziliqela. Ngoko ke, iintlobo eziphambili amaxwebhu yokuthumela - is:

• Amaxwebhu izithuthi;
• iirekhodi zezimali;
• evunyiwe.

zintambo iphepha Transport

Kweli nqaku, siza kuxubusha ngayo udidi kakuhle yokuqala izibambiso, andiwaboni amaxwebhu iposi, okanye bill invoyisi. Ngaphandle zokuhamba engenakwenzeka. Ibandakanya iqabane isenzo kubalulekile. Ngokuxhomekeka kuhlobo lwesithuthi apho imithwalo baya kuthuthwa, invoyisi kuyohluka ngokungqinelana nefom kunye nesiqulatho. kwiimo ezikhethekileyo okwabangela rail, lwaselwandle flight kwezithuthi, kodwa inkoliso iphepha ezenziwe ngenjongo yokuthutha ngendlela, ngoko ngakumbi kancinane ngokweenkcukacha waxelela malunga oyilwayo ukuthutha, ezivunyiweyo ifomu ngokungqinelana ne kwiSihlomelelo № 4 ukuya kwi "iMithetho nokuthuthwa kwempahla endleleni."

Le waybill ikhutshwa ubuncinane kwi-mali iikopi ezintathu ngumthumeli umthwalo. Yena uhlala ikopi ephambili wempahla yesibini unikelwa kumamkeli, nequla sesithathu, - yenethiwekhi. Ukuba kuyimfuneko, inani leekopi zandiswe. Ukuba wenza yokuthutha impahla leyo impahla yakhe zomnye, ngoko ulungisa i-autocarrier invoyisi.

Ukusayinwa kunye okubhalwe kolu xwebhu

Sayina le yomthumeli invoyisi kunye imithwalo autocarrier, ebaqinisekisa ezabo amatywina zabo. Xa fiki kuyo ukukhankanywa yokuthatha carrier imithwalo, zisayinwe umqhubi lowo wathatha kwemithwalo. Forwarder phambi iirekhodi umqhubi zingumthwalo ubunzima kunye nobungakanani iindawo imithwalo, imeko yayo, indlela ezingxobeni uphawu lwe data. Ngaba kuboniswe, ukongeza, ixesha ukwamkelwa ukuthuthwa imithwalo.

La maxwebhu wokuthumela uya kuba noluhlu onke amanye amaxwebhu ahamba iimpahla: .. Izatifiketi, iziqinisekiso umgangatho, iincwadi, iimvume, njl Kuba nokuthuthwa imithwalo zonke amathuba ukusebenzisa izithuthi zemalthimidiya, apho umyalelo ibandakanya iintlobo ezahlukeneyo zezithuthi. Ukususela moya de inja ebusika. Noko ke, ukuthuthwa komhlaba kuhlala edumileyo. Ngelo xesha ukubhalwa ezimali zabo uvelisa intabalala iingxaki. Kufuneka ukuba sijonge ukuba izisombululo kummandla komthetho zothutho. Okwangoku, abakwazi ukufikelela amagunya iliso ukuba hlengisa nezo yayo. Oku kubonisa ngamava ingcaciso ezingenakubalwa esemthethweni.

ongakhetha Sivumelekile zokuhamba

Ngokuthutha izinto ezithengiswayo kunye nempahla yokwenene, inkampani uyakwazi ukusebenzisa i Isithuthi ngamnye, ebonakala kwindawo engundoqo ye imali - okanye eziqeshiweyo zabo. Yaye basayine imvumelwano yoluntu kunye nombutho wesithathu okanye Usomashishini ngamnye ukubonelela ngeenkonzo zokuhamba. Noko ke, ukuba indawo yokothula impahla kunye nendawo yayo zonikezelo ekhankanywe kwimvumelwano zifumaneka kumazwe ahlukeneyo, ngoko wasebenzisa Convention on Ikhontrakthi ngenxa track International yokuthutha imithwalo, ekwagqitywa eGeneva ngo-1956 uthutho olunjalo kweli nqaku asiyi uhlaziye ngokwenkcukacha.

Ngubani obandakanyeka ukuthuthwa

inkonzo uMthengi buqu, ezinikwa ngqo sisithuthi owakungqina- for kulayishwa. A yenethiwekhi - umntu nje uye iinkonzo ngokufanelekileyo umsebenzi-kakhulu, - umbutho yokuhamba. Eyona imfuneko yale hlobo lombutho - ukuzisa impahla ukuya uthunyelwe ezi, isiqinisekiso ukuya client. Isiphumo iyafana yenethiwekhi. Noko ke, ngokuba awaziphumezayo yenethiwekhi uzisa nje impahla yakho, okanye ungene kwizibhambathiso (ngakumbi, Bill of impahla kuba buyo) kunye nezinye izinto ezithwala. Uyabona iintlobo izenzo additionality, ukuqinisekisa ukuthuthwa kweempahla. Umzekelo, ukulungiswa yemveliso yokuhamba, ukutshintshela impahla ukusuka yenethiwekhi yokuqala ukuya ngesityholo yesibini nokuthuthwa izibambiso, ubhaliso amaxwebhu zeenqanawa, inshorensi kunye nokusebenza nemimiselo namasiko.

Haulier efanayo, ngaphandle izithuthi, aqhube kuphela ukukhweliswa nokothula umsebenzi. Ukuba consignor lophethe kunokuchaza nje imisebenzi yakhe uncharacteristic, ngoko lo mbandela angangenelela kwinkundla apho imvumelwano yothutho iya kuqhubeka bahlaziywe. Kakade ke, oku kunokwenzeka ngaphakathi sikhokelo imbambano, ezoqoqosho okanye irhafu.

Kwimarike yezothutho ezindleleni kwenza ukunikezwa ngeenkonzo ezahlukeneyo abalamleli. Abonisa uncedo ekwenzeni ezithile "ezinxulumene" iinkqubo ngaphandle kokufumana ezi terms of reference ukuba umsebenzi lokugcina - ukuziswa imithwalo ukuya Umthunywa. Amaninzi kufuneka ukujongana kunye nabameli. Injongo ye-zimali - ukuqinisekisa ukuthuthwa amaxabiso emveliso-eziphathekayo izibambiso ezifanelekileyo, kubandakanywa amaxwebhu zeenqanawa, ezisekelwe kuyo inkampani ngaphandle koloyiko angatsala irhafu yaye thaca ukuthabatha iindleko yerhafu kwingeniso. Ngenxa yoko, i-zincwadi oyintloko kufuneka ukuqonda isiseko esisiso yezenzo motor.

Amaxwebhu imithwalo

Izigqibo nemiyalelo korhulumente Russian kuvela yinxalenye yemithetho schetovodnom accounting (Inqaku lesi-3 loMthetho Federal "Ngenxa schetovodnom" inombolo 129). Ngenxa yoko, TN - na isenzo sokuqala ngokupheleleyo zonke ababehamba zothutho yorhwebo - owakungqina-, othwala Umthunywa. Sebenzisa TN bazinikela iileta ezininzi kwi-Ofisi yoMphathiswa wezeMali. Nangona iphendula berhafu ezithile.

Xa iqela ongundoqo iingxaki - ukunqongophala ukuqonda iiyantlukwano "TH" kwaye ingqikelelo "waybill". Kodwa ukuze ukwakha uxwebhu olufanelekileyo, kufuneka baqonde baze baqonde injongo zonke iintlobo ezikhoyo yamaxwebhu ngokuchanekileyo.

iimpawu VT kwi isampuli ethile

Masithi umrhwebi ukuhambisa imveliso umxhasi usiqeshele yenethiwekhi. Ukulungiselela ukubhalisa yezenzo traders, usebenzisa ii-invoyisi ukuba emanyeneyo Inombolo form TORG-12. Kwaye ehambisa isiphathele phezulu motor - asizezo maxwebhu lokuthumela. Okwa ethwala autocarrier ayizange impahla, nempahla, kwaye amaqela efanayo. yolwamkelo ngqo iimpahla ezisiwe indawo ngokwenani, uluhlu nomgangatho ayithethi ukuphumeza. Izikhongozeli kunye ezingxobeni iimveliso ngamnye ayikwazi kuqwalaselwa, ukuba ezingabonakaliyo. Ngoko ke, i "yenguqu" kwempahla e imithwalo ezikhethekileyo - yinkqubo eyahlukileyo yaye kunokuba nzima kwezoqoqosho, nto leyo luxanduva yomrhwebi-owakungqina-.

TORG-12: imithetho ngokugcwalisa

Ethetha fomu borhwebo-12. Libonisa ixesha kusekwe kwaye uluhlu lwe iimpahla ezo amagama kunye neeyunithi, apho kuvela akhawunti umthengisi lowo. Ngalo mhla izinto ezidweliswe ababesele stock umrhwebi inani Phendla okanye ngenye kuyalelwe agent ethile.

Kwinxalenye esezantsi ekhohlo kwentengiso-12 umthengisi yesazisi esemthethweni (umntu lowo ukuba ibango impahla kunye zincwadi oyintloko) ukuqinisekisa ukuguqulwa imveliso kwi kwemithwalo. Inqanaba lokugqibela luphawulwa ngokujonga ubunzima kunye nenani leendawo (iindawo). Le nkcazelo ibhalwe n. 3, eliqulethe incwadi impahla kwezothutho. Umhla kwi inxalenye esezantsi ekhohlo kwentengiso-12 uchaza ixesha transfer impahla ophethe. Sixhasa utyikityo kwe Umthengisi igosa eziyimfuneko «Ikhefu impahla kuthwalelwa / zaveliswa." Qaphela ukuba autocarrier esayiniweyo ukwamkelwa imithwalo kuphela TN.

Lo gama inxalenye ilungelo engezansi kwentengiso-12 libhekisela kumhla lwazo zonke iimpahla, hayi iimpahla. Ukususela ngokombono zabarhwebi, akunamsebenzi nokuba ngubani na wathabatha yomthwalo: nkonzo ngqo, Umthunywa okanye isithunywa sakhe (ngokwamandla njengegqwetha). Ukuzaliswa le noVimba ukuba kuphela - "Georgia yamkela" (ukuba impahla inikwa omele) okanye "Cargo wathabatha Umthunywa" (Le utyikityo zingqinwe itywina le nkonzo). Izixhaso angakhange, bahlaba kolu xwebhu. Nokuba njani na ukunikezelwa ezithwalwayo kwigqwetha kwinqununu (uhanjiselo-Umthunywa) kwixesha elizayo - umthengisi-owakungqina- awusebenzi.

impahla Ukuthumela bedumisa umthengi wenza ngokusebenzisa kwi istampu kwifandesi-12. Ikopi TORG-12 kunye ushicilelo ngestampu umele abuyele kumaKanan. Kwangaxeshanye, lo Umzekelo intsingiselo isenzo yokwamkela nokudluliselwa iinkonzo zenethiwekhi, sisayinwe ngumntu ogunyazisiweyo (Umthunywa) ukusuka kwelinye icala kwindlela yezithuthi.

Kwisihloko le misebenzi-12 accounted for izixhaso "Uxwebhu oluhamba neencwadi (umba, usuku oluthile kunye nexesha)." Kwaye kule TH n langoku. 4, "Ukuxhasa uthutho iphepha". Oku kuqinisekisa inani kunye nomhla ukuyilwa TORG-12, kwaye nkqu inani leekopi zayo, isibheno kubathengi. Inani inkxaso amaphepha uMrhwebi VT kwakhona uyakwazi ukuqhagamshelana invoyisi.

ukuba isampuli kufuneka TORG-12

Kuyabonakala ukuba, i-TH-12 kwaye wasebenza kwakunxibelelene. Ngaloo ndlela TORG-12 licacisa ngokupheleleyo ngomxholo yezothutho. Kunye, la maxwebhu ezimbini ezibalulekileyo alingana inowuthi umthwalo. Ukongeza, bill ngokwahlukileyo wabelwa ayiniki ithuba ukufumanisa ukuba yintoni kanye le nkampani ohambisa. Qh. 3 "Igama kweempahla" yokuthumela indawo TN igama (common) wempahla, hayi "accounting" iimveliso data. Ngenxa yoko, amaxwebhu afana invoyisi ukuba iimpahla, ngaphandle phambi kwabo akusosiqinisekiso iikhrayitheriya isicelo ukuthotyelwa TORG-12 n. 1, Art. 252 of the Code Tax.