Iingcingo "Ukubalwa irhafu isithuthi". entries Accounting ku 1C

Ngowe-2015 itshintshe inkqubo yokubala irhafu isithuthi emva izilungiso kwi-Code Tax. Imali yentlawulo ngoku kuxhomekeke umthamo imoto enjini, kuqikelelwa. izinga lerhafu lilawulwa imithetho. Ngaphezu koko, kwinqanaba lengingqi ukuba ezimiselweyo izibonelelo ezinye amacandelo oluntu. iinkcukacha ezingakumbi ngendlela wamwisela irhafu isithuthi iya kuxoxwa kamva.

Iireyithi ezintsha

ERashiya, ngaphezu konyaka kuye kubekho intetho malunga nokuqaliswa kwe rhafu zodidi. yenziwa Inyathelo lokuqala xa NK multipliers baziswa ekubaleni imoto ukubuthwa imali eninzi. Isebenza kuphela malunga yeemoto abakhweli:

• ngendleko ezizigidi 3-5 engange, ezo zanikwa bathengi kwiminyaka engaphezu kwama-3 eyadlulayo - ixabiso 'ngumlingani ka 1.1-1.5 .;
• iminyaka 3-5, million 5-10 engange ezixabisa. - 2;
• iminyaka 5-10, iindleko engange million 10-15. - 3.

Njengoko irhafu zothutho ubalwe? Calculator ukubala oluzenzekelayo yokuqokelela iimali thaca kwisiza FNS. inkqubo yokubala evunywe yi-Ofisi yoMphathiswa naMashishini kwaye iquka neefomula ezimbini. Ukusetyenziswa omnye wabo kuxhomekeke enoba kukho kumenzi Russian okanye umelo. Ukususela iinkampani mveliso Ubulungiseleli licela amaxabiso Kucetyiswa yemifanekiso ngesithuthi esithile. Ezi data apapashwa kwi website ubulungiseleli bakhe qho ngonyaka phambi kwe 1 March. Olu lwazi efanayo isetyenziswa yi-Federal Tax Service ukubala umrhumo.

nemisebenzi abantu abangahlawuliyo

Phantsi komthetho omtsha, abanini yeemoto musa ukubala irhafu yezothutho. Calculator, zingeniswe kwi-website Federal Tax Service zingasetyenziswa kuphela data reference. Le umsebenzi ekubaleni isixa sentlawulo ubuxoki kunye namagunya werhafu. Asinini aba na abasebenzi Federal Tax Service omzimba kwiimpazamo. Ngoko ke kungcono ukuba ukujonga ukuchaneka ukubala. Lo mthetho ayisebenzi kubantu zomthetho. Ukuba isithuthi ibhaliswe kwinkampani, ukubalwa rhafu ezothutho mali ibonelela yimibutho yeenkonzo zezimali.

Ukususela ngowe-2015 abantu banomsebenzi entsha. Ukuba umnini wesithuthi asifumananga saziso, ubophelelekile ukuba azise Federal weRhafu Service of phambi imoto. Ezi nketho aba kubarhafi, abo kufuneka iingenelo ukuba ahlawule umrhumo. Yazisa irhafu kunokuba abe ukwamkelwa zobuqu, okanye uthumele umyalezo nge i "Akhawunti Yam" kwisiza FNS. Kufuneka ucacise nini kwaye yintoni uhlobo imoto kwi umhlawuli, aqhoboshele ikopi yesiqinisekiso sobhaliso. Ukuba abantu zemvelo musa ukufeza olu xanduva kunyaka olandelayo kunyaka lokubhaliswa emotweni, yena ijongene isohlwayo sama-20% ye-rhafu ezingahlawulwanga.

Nokuba werhafu ongafumananga saziso ngeposi, ungenza uprinte irisithi yentlawulo, ezo thaca kwi "My akhawunti" kwiinkonzo zikarhulumente online kunye FNM. Ahlawule irhafu, abantu uyokwenza ngaye website FNS okanye nayiphi na ibhanki.

Kakuhle eli utshintsho

A inkqubo entsha yokubala irhafu yothutho ubonelela ekubaleni isixa lokuqokelela esekelwe iimoto ngamandla. Ngaphezu ezimotweni abizayo wangena phinda zinto. Esi sikimu yokubala yenzelwe irhafu "ilungile". Ezibiza kakhulu isithuthi, imali kuya kufuneka batshintshele mali.

I-Ofisi yoMphathiswa wezeMali isindululo endaweni iintlawulo zokusingqongileyo isithuthi irhafu isithuthi, esetyenziswa kumazwe aseYurophu. Ukuba ityala samkelwe, abanini yeemoto ubudala kuya kufuneka ukuba uhlawule ngaphezulu abanikezwa imoto entsha. Ngokutsho amagosa, ndlela siza kuphinda sikhuthaze abantu ukuba bathenge imifuziselo nokusingqongileyo yeemoto. Nangona isindululo lisephantsi nophuhliso.

yokubala

Ukuhanjiswa werhafu lwengingqi. Iireyithi basic zibekwa kwinqanaba federal, kodwa izenzo olumisiweyo zengingqi kuyalungiswa kwicala elinye okanye elinye. Ngoko ke, kummandla ngamnye kumisa irhafu yayo imoto yakhe. Umhla yokubala kunye nexesha intlawulo kwakhona lulawulwa kwinqanaba federal. Bonke ubalo bangabantu zomthetho kufuneka yenze ngokwabo, naphambi Februwari 1 kunyaka olandelayo ukunika intetho.

izohlwayo

Ukuba umbutho accounting ngempazamo kwaboniswa kweentambo "Charge irhafu isithuthi", nto leyo eyakhokelela ekubeni underestimation isisekelo, wenza ubalo ephosakeleyo okanye hayi ukuba bangenise isibhengezo, inkampani lijongene isohlwayo sama-20% ye-mali yokufunyanwa yokuqala. Ukuba ezi zenzo ziye ezenziwe ngabom, umbutho kuya kufuneka ukuba ahlawule ezongezelelweyo irhafu-40%. Ukuba ulanda amatyala akazange ukusebenza nkqu ezinkundleni, izinto kudlula bailiffs, ngubani na ukuchaza ipropati kunye nokuvalwa ekuhambeni aphesheya.

Ukususwa kwirejista

Hayi ukuphumeza phambili accrual irhafu yezothutho kwi iimoto ezindala icacisiwe, nto leyo abasafakwe kuluhlu kwiphepha lomncono, ungenza isicelo enye yezi ndlela:

• Ukususwa kwesithuthi ukusuka kwirejista. Emva koko buyisela lobhaliso ziya kusebenza. Olu khetho kusetyenziswa kakhulu xa imoto leyo kulahlwe.
• Ukupheliswa yobhaliso iya kuba kufanelekile ukuba uceba ukuphunyezwa isithuthi iinxalenye. Kulo mzekelo, unako ukubuyisela lobhaliso nangaliphi na ixesha.

Le imali ihlawulwa abanini isithuthi hayi abaqhubi babo. Ngoko ke, ukuba sithengise isithuthi nge proxy angafanele ngayo. Le database FTS ukuba ziya kwenziwa umnini omtsha lwe data. A imeko isenokuvela xa umntu wathengisa isithuthi kwiminyaka embalwa edlulileyo, yaye kamva wafumanisa ngeposi iqela kweerisithi lokuhlawula irhafu. Indlela ukuba kule meko? kusafuneka ukuba ahlawule elo tyala. Emva koku, nceda uqhagamshelane amapolisa ezendlela ukususa imoto ukusuka kwirejista. Kuphela emva kokuba lo tshintsho uya kweyela database FTS.

1C Charge tax zothutho

Le nkqubo '1C 8.3: Accounting "wabonakala ngokuzenzekelayo ukuba ukhethe izinga. Imali ezihlawulwa lwabiwo-mali, ebalwe ngokusekelwe kwizenzo lwengingqi, kuxhomekeke kudidi lwesithuthi kunye nobukhulu benjini. Ukuze ngesandla khetha ukubheja ofunekayo, kufuneka achithe ixesha elininzi. Ukusombulula ingxaki ukufaka i "1C".

Ireyithi ngokuzenzekelayo kwimali ukudala ikhadi imoto entsha. Ukuze wenze oku, khetha i "Izalathisi" kwiqela lenjongo "Nketho" uxwebhu "zobhaliso lwesithuthi." Xa uhlobo eziya kufuneka ukhankanye umhla yobhaliso, uhlobo le imoto, amandla alo (HP), uhlobo kunye nekhowudi OKTMO. Imveliso TCP injini sixelwe kilowatts (kW). Ukwenza idatha echanekileyo, kufuneka ukuguqula eli xabiso ku enjini phinda inani ngu 1.359. Isiphumo lirhangqwa ukuba umvo yesibini zangena program.

Kwinqanaba lengingqi ukuba ezimiselweyo izibonelelo ukuba ahlawule irhafu. Ukuba izinga ibalwa kwinani leminyaka badlula ukususela kumhla release lwesithuthi, ifom yobhaliso kufuneka ifakwe iflegi eponymous kunye ikhadi zokusebenza chaza "Magazini Umhla" kwi tab "Advanced".

Zikagesi 'Charge irhafu zothutho "iya kuyilwa kunye yonke idatha efakiwe. Izinga iya liqiniswe ngokuzenzekelayo. Imali yerhafu iya kubonakala umsebenzi ecwangcisiweyo "Ukuvala Nyanga".

Iingcingo "Ukubalwa irhafu isithuthi"

tax Ubalo ziboniswe kwi-akhawunti 68, apho subaccount open-esinesihloko. Ezi ndleko yinkcitho evela kwimisebenzi eziqhelekileyo. Umyalelo we vangama kuxhomekeke indlela apho imveliso lwesithuthi esisetyenzisiweyo. Iingcingo zombane "Charge irhafu imoto":

- DT20 (23, 26, 44) KT68 - kwentlawulo yerhafu (intlawulo advance).

- DT68 KT51 - kwintlawulo yerhafu.

Ukuba isithuthi alisetyenziswa umsebenzi, kunye, umzekelo, yaqeshwa, imali yerhafu ibandakanyiwe ezinye iindleko: DT91-2 KT68.

Xa kubalwa i irhafu yengeniso, esi sixa ityala ukuba ezinye iindleko ezenziwe emva ukuthunyelwa kwemali kwi-mali (cash basis) okanye ngexesha emtshatweni. Kwi inkcitho iquka isixa serhafu kwi imoto, nto leyo asetyenziswe kwimveliso, yaye kuba lula nje:

• umbutho kufuneka ukubala uze uhlawule irhafu nkqu isithuthi ongasetyenziswanga;
• imali imali ingqinwa kwisibhengezo.

WELL

Ukuba umbutho kwi USN "umvuzo" okanye itsalelwa irhafu isithuthi UTII. Kwimeko ye titsh yesekethe "ingeniso-mali", imali yomrhumo ibandakanyiwe iindleko. Isiseko serhafu kuyehla ukuya kumhla ukutshintshwa kweemali-mali.

Ukuba inkampani uhlawula VAT kunye UTII, kuxhomekeka kuhlobo apho kwimisebenzi TC iyasetyenziswa, isixa yerhafu Inokuinikezwa. Ukuze wenze oku, kufuneka abale inani abahlolokazi kwimisebenzi ingeniso ezahlukeneyo algorithm ezifana:

(1) = Ingeniso evela kwimisebenzi kwi VAT ingeniso / iyonke.

(2) irhafu Transport = * (1).

(3) = iyonke imali yerhafu - (2).

Ezi kufuneka ithathwe inyanga, apho unikezelo.

umzekelo

Le nkampani ethengisa iimveliso. Ngenxa ingeniso ukusuka kwiintengiso ngamaxabiso ngokuphangaleleyo mbutho uhlawula i-VAT. Nzuzo kusuka neevenkile UTII sifundo. Lo mgaqo-accounting icacisa ukuba iindleko abelwe ngokomlinganiselo kwingeniso yenyanga:

• . Yokuthengisa Wholesale - 700 ths idlulele;.
• ezithengisa - amawaka 300 engange ..

Lo mbutho usebenzisa isithuthi ezininzi yokuhanjiswa kwempahla. NgoJuni, oko eliqokelelweyo irhafu mali ka-20 amawaka. Thambisani. Sasaza iindleko ngokomlinganiselo kwingeniso:

Wholesale: 700: (700 + 300) = 0.7, okanye 70%.

Intlawulo kusengaphambili yengeniso yerhafu, leyo kuxhomekeke kwindlela eqhelekileyo ngu:. 20 x 0.7 = 14 amawaka Hlikihla.

intlawulo kwingeniso UTII irhafu ziya kuba: 20 - 14 = 6 amawaka engange ..

Nantsi indlela ukusasazwa isixa serhafu.