Iindlela of ngokuhlanganisa amaqumrhu asemthethweni. Kudityaniswa, nokuhlanganiswa kunye nokufaka iziko elitsha lomthetho

Umthetho Civil ye Russian Federation libonelela nkqubo njengoko ngokuhlanganisa amaqumrhu asemthethweni. Yintoni Okukodwa wayo? Zeziphi iindlela kule nkqubo?

Yintoni na ke ngokuhlanganisa na iqumrhu elisemthethweni?

Phambi kokuba kucingwe umthetho RF enikiweyo kuthetha ngokuhlanganisa amaqumrhu asemthethweni, ukuba ufunde ntoni na ixesha elifanelekileyo. nentsingiselo lakhe iboniswa ngqo kwi awuyomiqathango elawula amalungelo kwimithombo, omkhulu phakathi apho Civil Code of Russia. Ngokungqinelana kunye namalungiselelo phantsi ngokuhlanganisa amaqumrhu asemthethweni kufuneka iqondwe inkqubo apho iqumrhu elisemthethweni, okanye ngenye indlela adlulisele kuye igunya layo kwelinye iziko.

Kulo mzekelo kufuneka yohlulwe, ingakumbi, ngokohlobo ukudityaniswa inguqu - xa mveliso eziliqela ukuqinisa amalungelo abo kunye noxanduva, ngenkqubo ezifana lenguqulelo ngokubonelelwa, apho yokuqala asinto qumrhu liyayeka ukuba baqhubeke kwimisebenzi yayo engundoqo. Kukho ezinye iintlobo ze litsha - kamva kweli nqaku siza kujonga ngokweenkcukacha ezingakumbi.

Kufuneka kuqatshelwe ukuba eyahlukileyo ngokwemigaqo yomthetho yinkqubo ukutshona lweshishini. ngenxa yaso ukususwa kweerekhodi benkampani njengoko phambili esebenzayo ukusuka kwirejista karhulumente. Noko ke, ukumiswa, lahlukene - iinkqubo leyo, ngendlela enye okanye enye, ukuba kunokunxulunyaniswa kunye inguqu isakhiwo kulawulo lweshishini, Holdings. Ngoko ke, unyango yabo kwiimeko ezininzi yenziwe kwimeko efanayo.

Yaba iintlobo 2 litsha - ngokuzithandela kunye vukele. Makhe siqwalasele ngokweenkcukacha ethile.

Yintoni na kuhlela ngokuzithandela?

Uhlobo ezifanelekileyo litsha lwenziwa ngokungqinelana nesigqibo ulawulo yenkampani. Ngaba iinketho kunokwenzeka ekumiseleni ubungakanani elizayo zamashishini. Umzekelo, ukuba lenguqulelo esiphakanyiswa ngokudibana, amaqumrhu yoshishino inxaxheba kule nkqubo, ukugqiba isivumelwano esikhethekileyo, apho umyalelo ezisisigxina inkqubo ekuthethwa ngayo, kwakunye nemigaqo zokwabiwa izabelo uyinkampani entsha (okanye ukusekwa umthamo izabelo ukuba idluliselwe ilifa abo okanye enye co-abanini).

Yintoni na umbutho enyanzelekileyo?

Olu hlobo litsha, ofuna isigqibo, njengoko apho kuphunyezwa inkqubo ekuthethwa, igunya elifanelekileyo okanye enkundleni. Isizathu sokuba lenguqulelo ngenkani ukuba, umzekelo, imfuneko yokubala amatyala zenkampani ngeendleko wokuthengisa iprophathi, nto leyo iza kuthunyelwa phakathi kwezinye kwezolimo.

ngezigaba kuhlela

Zeziphi iindlela ngokuhlanganisa amaqumrhu asemthethweni? umthetho Russian ubonelela ngokuhlelwa, nto leyo ngemali yi-5 le nkqubo:

- ukudityaniswa iinkampani;

- ukongeza inkampani omnye komnye;

- kwisahlulo inkampani;

- Ukwabiwa lenkampani;

- inguqu yoshishino.

Nokuvela ngumbutho we isakhiwo eyodwa ezimbini okanye amaziko oshishino ngaphezulu. Ukongeza, ngamnye iinkampani ezidibeneyo aphele ukuba umsebenzi. Kamsinya nje Federal Tax Service abhalwe iziko elitsha lomthetho, inkqubo litsha yi ngokudibana sele kugqityiwe.

Inkqubo le ngokuhlanganisa iqumrhu elisemthethweni mayibandakanye kuthinjwe inkampani enye okanye ngaphezulu kwesinye. Enanikade ngalinye iinkampani, nto leyo eyinxalenye esinye isakhiwo, uphelile umsebenzi wayo. Ukongeza, ukupheliswa wezomthetho qumrhu litsha ngohlobo kokudityaniswa kubandakanya ukugqithiselwa nkampani, leyo ziquka iziko kwezoqoqosho, amalungelo alo kunye nezibophelelo. inkqubo ebheka kugqalwa njengagqityiweyo xa i-Federal Tax Service yenza kuRhulumente Register of ulwazi malunga lonke ibandla enxulumene yaphela imisebenzi.

Inkqubo ngokuhlanganisa iqumrhu elisemthethweni Kusenokubandakanya yokuzahlula, leyo yinkqubo yemfundo ngenxa yenkampani ezinye izifundo zoqoqosho abafumana ukuzimela ngokusemthethweni.

A ngobuwena ngakumbi zenguqu lwamashishini i - ukhetho. Uthi ukuyilwa wenkampani entsha ngokusekelwe amaqumrhu asemthethweni, leyo elizimeleyo kwezolimo. Le nkqubo ithathwa njengagqityiweyo xa i-Federal Tax Service ubhala onke amaziko oshishino, ume ngaphandle esuka kwinkampani.

Uhlobo elandelayo litsha - ukuguquka. Le nkqubo uthatha ukuba ukupheliswa umsebenzi iqumrhu elisemthethweni omnye kunye nokusekwa kamva kwi ineziseko zayo koshishino elitsha. Kamsinya nje Federal Tax Service of Russia igqibezela ubhaliso karhulumente le yenkampani entsha, ngoko le nkqubo lugqityiwe.

Ezi iindlela eziphambili ngokuhlanganisa amaqumrhu asemthethweni, ezibonakalisa kucalulo eqhelekileyo. Oko abo ezithile kungaba ukhethe, kwangaphambili yi-nkcukacha sohlobo oluthile zamashishini, izibophelelo zenkampani, izinto eziphambili ngokubaluleka womniniyo - uluhlu yeemeko ukuba nefuthe ukhetho yabo ibe kakhulu umxhelo.

Ukuhlelwa litsha: amalungelo noxanduva likarhulumente

Ukuhlelwa litsha enokwenziwa na ezinye izizathu. Umzekelo - ngokwemiqathango yokumisela ububanzi namalungelo kunye noxanduva ahamba yinkampani bahlela ukuba ezihlangwini zayo zasemthethweni. Ngenxa yoko, zingakotshwa ndatshintshelwa kwelinye iqumrhu loshishino:

- ngokupheleleyo;

- ngokuyinxenye - nangona kuphela isixa esithile lwamalungelo noxanduva kutshintshelwa kwamanye ezihlangwini ngesihloko;

- inxenye, ngaphandle kokuba unikezelo ekuqaleni ngokupheleleyo amalungelo noxanduva ukuba lilungu le nkampani.

Ngokubanzi, lwalo lokuqala amalungelo lonikezelo kunye neemfanelo luphawu iinkqubo ezifana litsha yinguqu, fusion kunye nokunamathela. Le yesibini - le ngokwahlukana. Eyesithathu - kwisabelo.

Amaxwebhu kuhlela

Xa ukuphunyezwa lenguqulelo ingenza la maxwebhu alandelayo:

- ukwahlulwa balance sheet;

- isenzo transfer.

Apho uxwebhu lokuqala luqokelelane xa candelo lwenziwa, okanye ukhetho. Okwesibini - ukuba zenziwa nokudibana, fusion okanye ukuguqulwa. Kunjalo, omabini la xwebhu kufuneka zibonise iinkcukacha noxanduva kumaqumrhu zoshishino inxaxheba kwinkqubo yotshintsho yoshishino.

Eyona engundoqo izigaba lo kuhlela

Iintlobo kunye neendlela ngokuhlanganisa amaqumrhu asemthethweni, ngoku sihlolisise nkcukacha izigaba apho le nkqubo wenziwe. Ngokubanzi, ukulandelelana kumaqumrhu yoshishino obandakanyeka kwi lenguqulelo kuya kuba ngolu hlobo.

Kuqala kwinto zonke, iqumrhu onobuchule - umzekelo, ibhodi yabalawuli kuluntu kwezoqoqosho, isigqibo neenguqu ishishini. Okulandelayo iya kwaziswa yi-Federal Revenue Service ukuba umbutho iza kwenziwa. Iingcali Irhafu ngexesha elifanayo makaxelelwe ukuba ulawulo yenkampani wenza isigqibo yokuguqula inkampani kwiintsuku ezi-3 emva kokuba ukwamkelwa yayo.

Inyathelo elilandelayo - ukuqaliswa kwe-Federal Tax Service of utshintsho kwi State kwiRejista elidityanisiweyo Amaqumrhu zomthetho, ebonisa isibakala le ekuqaleni kwenkqubo yenguqu lweshishini. Emva - kulindixesha yorhwebo epapashwe inkcazelo ukuba ngokuhlanganisa yequmrhu elisemthethweni ngokulandelelana.

Emva koko - ngokubhaliweyo azise abatyalwayo lenkampani, nto leyo unetyala lwabo kuguquka. Emva koko, olukhethiweyo zenze ngqo ngokuhlanganisa iqumrhu elisemthethweni.

Ngokuhlanganisa amaqumrhu asemthethweni yeKhowudi Civil: i bokuqonda

Kukho bekuthi kujonge okuluphawu inkqubo ekuthethwa. Siye sifunde kubo, ngokusekelwe kwi-Code Civil. Ngokuhlanganisa iqumrhu elisemthethweni - inkqubo oluqhutywa, njengoko sibonile ngentla apha, ikakhulu ngokusekelwe kwezibonelelo zoMgaqo-Code Civil.

Okokuqala, kufanele kuqatshelwe ukuba Civil Code of the Russian Federation ivumela lenguqulelo: ngelixa indibaniselwano ngeendlela ezahlukeneyo - ukuba kunokwenzeka ngokwemiqathango ukunqongophala non-ukuhambisana komthetho okhoyo, ebandakanya amacandelo amabini okanye esemthethweni ngakumbi apho ihambo imisebenzi kwiintlobo zomthetho ezahlukeneyo - kwakhona, ukuba le nkqubo ingangqubani amalungiselelo omthetho yangoku.

Naziphi na izithintelo nokuphunyezwa ngokuhlanganisa amaqumrhu asemthethweni-zixhobo zingasekwa kuphela ngokomthetho. Kulo mzekelo, umthetho regulatory inokumiselwa sikhundla, njengako oya kumiselwa umyalelo elahlukileyo kuhlela:

- kweendonga;

- Iinkampani ze-inshorensi;

- Iinkampani ukuhlanza;

- Amaziko zemali;

- iinkampani zokurhweba;

- mali mali;

- mali yomhlalaphantsi non-karhulumente;

- amashishini kazwelonke.

Ngaphezu sibonile ukuba izisombululo ze litsha unokusekelwa izinto zomthetho ekhutshwe ziinkundla. Kufuneka kuqatshelwe ukuba wabaseki iqumrhu loshishino nikhonkxwe yi amalungiselelo ezi zenzo. Kungenjalo, le nkqubo efanelekileyo iya kwenziwa ngumphathi kulamlo lokugqibela - ngokwesiseko kwemimiselo esekwe kwi-Code Civil. Olu khetho kunokuba ngaphantsi ngcono ukuba abanini zoshishino.

Isigqibo senkundla kwi lenguqulelo sisiseko ukuphunyezwa kwe-Federal Tax Service of ubhaliso karhulumente abantu ezisemthethweni elalisandul 'ukusekwa. Ukugqitywa kwayo, njengoko sibonile ngentla apha, ke isibaluli inkqubo ukuqondwa esibandakanyekileyo ebanjwe.

Kwezinye iimeko, iindlela ezithile ngokuhlanganisa amaqumrhu asemthethweni ukuba eqalwe sisigqibo abanobuchule olawulo karhulumente.

Enye bokuqonda ephambili nkqubo - ngokulandelelana. Siza kufunda ngayo ngokweenkcukacha.

Wokulandelelana le ngokuhlanganisa amaqumrhu asemthethweni

Wokulandelelana kubandakanya utshintshelo ngokusemthethweni amalungelo noxanduva amaqumrhu asemthethweni ngokubhekiselele apho lahlukene, kwelinye iqumrhu loshishino kwimali emiselweyo. Regularities zezi zilandelayo:

- ukudityaniswa amaqumrhu asemthethweni ilungelo ngamnye kubo ufumana iqumrhu loshishino ngokutsha;

- phezu ukufikelela - inkampani, olubandakanya abanye, wamkela amalungelo kunye neemfanelo zabo;

- kokwahlulwa mveliso amalungelo kunye neemfanelo zidluliselwa kumaqumrhu zoshishino kwakheka rhoqo yayo;

- ulwabiwo - iyileyo amaqumrhu onesiphumo esemthethweni, amalungelo nezibophelelo ngokutsha;

- inguqu - umda wamalungelo kunye noxanduva iziko elitsha elisemthethweni xa kuthelekiswa nezo luphawulwa umsebenzi kobokuqala, kuhlala ingatshintshanga.

Kumatyala ezicaciswe ilungelo ngumthetho - ngokuxhomekeke uhlobo ngokuhlanganisa iqumrhu elisemthethweni, amalungelo kunye neemfanelo kwiCEMIS phantsi isenzo transfer.

Kuluncedo ukuba siqwalasele izinto ezichaphazela koxwebhu ngokubanzi.

Yintoni na isenzo transfer?

Ukuqeshwa ngomsebenzi wokumsiza transfer - inkcazo uluhlu lwamalungelo noxanduva kudluliselwa phantsi inkqubo ezifana lahlukene, ukusuka iziko omnye komnye. Uxwebhu ekuthethwa iqulethe imiqathango ngokwendlela apho zoludwe nkampani lusekiwe ngokunxulumene zonke onetyala, kwakunye indlela kusenokuba inokumiselwa kuthathelwa ingqalelo utshintsho akhawunti kunokwenzeka amalungelo nezibophelelo koshishino.

Isenzo transfer senziwa wabaseki zenkampani okanye isiphathamandla esinegunya zoluntu, nto leyo wagqiba phezu ukukhetha elinye okanye olunye uhlobo ngokuhlanganisa yequmrhu elisemthethweni. Uxwebhu ehambelana wathunyelwa Federal Tax Service, kunye neminye imithombo ukuba idluliselwe irhafu - kwisikhokelo yokusebenzisana kunye nabo ngendlela emiselwe ngumthetho. Ukuba isatifikethi sokutshintshela akayi banikwe Federal weRhafu Service, i-arhente ukwenza utshintsho oluyimfuneko kwirejista meko ozakube kwenziwa.

Ukuqinisekisa amalungelo abatyalwayo

Le elandelayo into ibalulekileyo lenguqulelo - usisiqinisekiso amalungelo abatyalwayo sento kwezoqoqosho ukutshintsha isimo sayo kungekudala. Ezi iziqinisekiso Kwakhona kwizibonelelo i-Code Civil. Okokuqala, iqumrhu elisemthethweni ezifanelekileyo unyanzelekile, njengoko sele sibonile ngentla apha, kwisithuba seentsuku ezi-3 emva kokuba isigqibo ngokuhlanganisa isaziso Federal Tax Service ukuba ubume wombutho kulindeleke ukuba itshintshe.

Emva kokufumana le saziso, irhafu senziwe kwi State Register of ingxelo ukuba nkampani ngokutsha. Ngenxa yoko, iqumrhu loshishino linyanzelekile ukuba ukushicilela isaziso eendaba zesebe. Uxwebhu efanelekileyo kwaye ibonisa indlela apho abatyalwayo singabhengeza amabango abo.

Ukuba bavele phambi kokuba iqumrhu loshishino enokulungiswa okokuqala lapapasha isaziso kumajelo eendaba zesebe, umbolekisi enkundleni unelungelo lokufuna kwangoko ukwenza imisebenzi eziimbophelelo ye onetyala okanye imbuyekezo ilahleko ezenziweyo. Ezi mfuno zingafakwa kwi yipati enelungelo zingadlulanga iintsuku ezingama-30 emva kokuba le nkampani enokulungiswa kuvakalisa isaziso yakutshanje.

amabango ababolekisi 'zibekwa phambili kwikota esekwe ngumthetho, kufuneka yenziwe phambi kokuba lenguqulelo iza kwenziwa - ngokohlobo kudityaniswa, ukudityaniswa, ukuguqulwa, okanye olunye uhlobo. Kulo mzekelo, otyalwayo akayi kuba nelungelo lokufuna ukuba unetyala nokuyibuyisa xanduva ekuqaleni, ukuba kwiintsuku ezingama-30 ukususela kumhla wesicelo elizifumeneyo ukuqinisekisa, ukuba xabiso, uya kwaziwa ukuba zanele. Lo mthetho sichaza iimeko apho amalungelo otyalwayo wakhe, ngendlela enye okanye omnye, ziyaphunyezwa ngokuzimeleyo inkqubo kuhlela.

Ukuba ibango otyalwayo elingayizalisanga ilahleko zayo - hayi iindleko, yaye ukhuseleko oluluqilima ungekho kuye phambi kwabo xa bebonke abo bantu ukuba okunene uyakwazi ukulawula izenzo amaqumrhu ngokutsha.

Indlela ezisisiseko lwanele swihlawulekisi kuqiniswe - kwemvume beqela selungelweni ukwamkela, kwakunye phambi i siqinisekiso bank ngesiphelo ukuba inzaliseko noxanduva iqumrhu loshishino ngokutsha.