Inkqubo yokuhlawula - yintoni na? Ukunika ingxelo kwi-akhawunti yokusebenza kwindlela yokuhlawula i-tolling

Ukwakha intsebenziswano kwishishini kungenziwa ngokusebenzisa ama-tolling schemes. Ulwalamano oluhambelanayo nolwasemthethweni lusetyenziswa ngokuqwalasela iimfuno ze-Code Civil, kunye nemithombo yomthetho olawula ukubalwa kwezimali kumashishini aseRashiya. Ziziphi iinkcukacha zabo? Ziyintoni na iinkqubo ezibonakalisa izicwangciso zeerhafu?

Ukucwangciswa kwezinto zokurhoxiswa kweerhafu: ubunzulu bobudlelwane bomthetho

Ukuqala, siza kuchaza ukuba zeziphi iindlela zokusebenzisana kwamashishini.

Inkqubo yokuqhafaza ubudlelwane bezomthetho kwiinkampani zoqoqosho ithatha ukwamukelwa yinye iqela lomthengi - umqhubi wezinto ezivela kumthengi kwiimeko zomthengi ngenjongo yokuqhubela phambili okanye ukwenza nayiphi na imveliso. Ngelo xesha, iindleko zezixhobo ezifanelekileyo azihlawulwa, ngelixa umphumo wokusebenza kwazo, kubandakanywa oko kunikezelwa ngumveliso ogqityiweyo, udluliselwa kumthengi ngexesha elimiselweyo.

Inkalo ebalulekileyo yobudlelwane bezomthetho, apho icebo lokuhlawula luphawu, luyi-accounting. Yenziwa ngeTrart of Accounts, evunywe ngumthetho. Ukunikezela kunye nokuthatha izinto eziphathekayo kuboniswe kwi-akhawunti 003, ekwahlulelwa njenge-balance balance. Ukuphendula ngokuthe ngqo kwiindleko ezihambelanayo nokucwangciswa kwezinto ezinokwenziwa ziyakwenziwa ngokwahlukileyo kwinkqubo efanayo, ebonisa ukukhululwa kwempahla ngokukodwa kwenkampani (apha ngasentla kweli nqaku siza kuqwalasela le nkcukacha ngokubanzi). Ngethuba elifanayo, isakhiwo seendleko ezihambelanayo sinokufana nomntu obonakalisa ukucwangciswa kwezinto zokwakheka kwenkampani, ngaphandle kweendleko ezichanekileyo zezinto ezibonelelwe zona, kunye neendleko ezihambelana nokuthengisa umphumo.

Amaqela omqondiso wezobudlelwane zomthetho, kwimeko yokukhetha indlela enxulumene ngayo, njengesikimu sokuhlawula, isivumelwano. Makhe siqwalasele iimpawu zayo.

Inkontileka phantsi kwecandelo lokuhlawulisa: ziziphi iimpawu zayo?

Enyanisweni, isivumelwano esicatshungulwayo sisivumelwano esisezantsi. Ngaloo ndlela, xa uyiqulunqa, amaqela kwiinkalo zomthetho kufuneka aqondiswe ngokukodwa ngokubhekiselele kwimimiselo ye-Code Civil ye-Russian Federation.

Kwisvumelwano, esenziwa phantsi kwecandelo lokuhlawulisa, ichanekile, ngokukodwa:

Igama kunye nomthamo wezinto eziphathekayo, ezidluliselwa kumthengi ukuya kumprosesa;

- igama kunye neempawu zomkhiqizo, okufuneka zenziwe kwizinto ezisetyenzisiweyo zabathengi;

- ixesha elithile apho elinye iqela liza kuhambisa izinto, kunye nezinye - ukuzicwangcisa ngendlela echanekileyo;

- indleko yokucubungula, kunye nomyalelo apho amaqela kulindeleke ukuba ahlale;

- indlela yokuthuthwa kwezinto zokurhoxiswa kweerhafu kunye neziphumo zokusebenza kwazo;

- iipameters ezibonisa ubunzulu bokusetyenziswa kwezinto ezibonakalayo, ukusekwa kwemimiselo yokulahleka kwezobuchwepheshe, ukuveliswa kwenkunkuma yoshishino kunye nokuveliswa kwelahleko yemvelo kwisakhelo sokuqhutshwa kwezinto zokurhoxiswa kwempahla.

Ngokuqinisekileyo, ezinye iimeko zingagcinwa kwisivumelwano. Umzekelo, ngokuthe ngqo indlela yokubala amaqela (ngenkokhelo okanye inxalenye yezinto ezisetyenziswayo okanye iimveliso ezigqityiweyo).

Iskim soqhagamshelwano sobudlelwane bezomthetho sichaza nokubunjwa kwamanani amaninzi ancedisa umnqophiso ophantsi kwengqalelo. Makhe sihlolisise zabo iinkcukacha ngokubanzi.

Amadokhumenti phantsi kwecandelo lokuhlawulisa: iimpawu zoqwalaselo

Isinyathelo sokuqala ekuphunyezweni kwesivumelwano, iimpawu esizifunde ngasentla, ukuhanjiswa kwezinto zokurhafisa kwiprojekti. Xa kugqitywe le nkqubo, isenzo esikhethekileyo sisoloko sakhiwa, apho igama, umthamo, kunye neendleko zezinto ezibonakalayo zizinzileyo ngokuhambelana nesivumelwano. Ngexesha elifanayo, ulwazi malunga ne-VAT kumqulu alubonakalwanga, ekubeni isicwangciso senkqubo yokunika kunye nokuthatha indlela yokucubungula izinto ezibonakalayo akuthethi ukubalwa kwe-VAT ngumthengi, kwaye akukho ukubonakala kwelungelo lokutsala irhafu ehambelanayo nakwezinye iintlobo zobudlelwane bomthetho.

Ukusetyenziswa kweevoyisi

Olunye uxwebhu olunokukhutshwa xa kuthengiswa izinto ezibonakalayo ukusuka kumthengi ukuya kumprosesa yindlela yokuhamba. Kule meko, ikwahamba kunye neendlela zokuhamba okanye ukufumana. Kuxwebhu olufanelekileyo kuyimfuneko ukulungisa ukuba izinto eziphathekayo zidluliselwa ngumthengi ngqo phantsi kwesikimu sohlawulelo. Ngexesha elifanayo, kucetyiswa ukurekhoda ulwazi malunga nesivumelwano phakathi kwamaqela kwindlela yokuhamba - inombolo yombhalo, umhla wokuhlanganiswa kwayo.

I-Receipt yeempahla ezenziwe kwikhomishishini idlalwa kwintengiso yenkqubo. Le nkqubo ibandakanya ukusetyenziswa, okokuqala, i-oda yokufumana i-receipt-ibonisa kwakhona ukuba amaqela olwalamano olusemthethweni abandakanyeka kwisikimu sokuhlawulela nokuhanjiswa kwezinto ezibonakalayo.

Iqela elilandelayo la maxwebhu lenziwe ngokukhawuleza ngexesha lokuphunyezwa kwemisebenzi ethile kwindawo yokugcina impahla - njengokuba, umzekelo, ukudluliselwa kwezinto ezibonakalayo kwivenkile yokuvelisa. Ii-invoyisi ezahlukeneyo zingasetyenziswa apha.

Emva kokuba iimveliso ezigqityiweyo zenziwe ngamacandelo anikezelwa ngamakhasimende, zingaphantsi kwexeshana kwindawo yokugcina ukulungiselela ukuthunyelwa. Inyaniso yokuba iimveliso ezigqityiweyo ziza kulwahlulo olufanelekileyo lwenkqubo ejongene nezinto ezibonakalayo zenziwa ngokusetyenziswa kwesaziso esikhethekileyo somthwalo. Ngaloo ndlela, ngokukhutshwa kweemveliso kumthengi, i-invoyisi ehlukile, echanekileyo isetyenzisiweyo.

Ukunika ingxelo malunga namaqhinga okuhlawula

Umbhalo olandelayo, owenziwe kwisakhelo sobudlelwane bezomthetho phakathi komthengi kunye nomprosesa wezinto ezibonakalayo zamakhasimende, yingxelo yokusetyenziswa kwezibonelelo ezihambelanayo. Ukulungiswa kwalo kudinga i-Code Civil. Le ngxelo ibonisa igama kunye nevolumu:

- izinto ezibonakalayo ezithe zafunyanwa kwaye zacutshungulwa;

Iimveliso ezigqityiweyo, eziveliswe ngumprosesa;

- Inkunkuma eyenziwe kwimveliso.

Emva kokugqitywa kokusetyenziswa kwezinto zokurhoxiswa kwempahla, isatifikethi sokwamkelwa sikhutshwe . Ilungisa iindleko zokuzalisekisa umyalelo wokuveliswa kweemveliso ngu-processor. Kwakhona, iqela lezentsebenziswano zomthetho ezikhupha iimpahla ngaphakathi kwesikhokelo soxanduva olunxulumene nomthetho, njengesikimu sokuhlawula, kufuneka unike umthengi nge-invoyisi.

Makhe sihlolisise imiba yerhafu eyenza ifomathi ejongene nayo yobume bezomthetho kwishishini.

Imirhumo phantsi kwecandelo lokuhlawulisa

Iindleko zezo zinto ezifunyenwe phantsi kwesikimu sohlawulelo asikwandisi isiseko seerhafu yenkampani, phantsi kwekhontrakthi eyenza ukusetyenziswa. Nangona kunjalo, xa kuziwa ekuphunyezweni kweenkonzo ezinxulumene nokuveliswa kweempahla ezivela kwizinto ezisetyenziswayo kumthengi, isiseko serhafu senziwa. Kubalwa ngesiseko seendleko zokucubungula izinto ezisetyenzisiweyo okanye izinto, kodwa kungabandakanyi irhafu.

I-VAT ibalwa ngezinga le-18%. Irhafu kwizinto eziphathekayo, imisebenzi kunye neenkonzo ezihlawulelwe ukwenzela ukuba kuqinisekiswe ukuba ukusetyenziswa kwezixhobo eziveliswayo kungenziwa ngumprosesa ekuncitshweni.

Ingeniso yenkampani eyenza ukucwangcisa izixhobo zeprontrakthi ichongwa njengeendleko zomsebenzi phantsi kwesivumelwano. Ngako oko, iindleko zeprojekthi zibalwa ngokusekelwe kwiindleko ezihambelana nokuphunyezwa komsebenzi ofanelekileyo. Iindleko zezinto ezibonakalayo aziqwalaselwanga.

Isebe likalo-mali lenkampani kufuneka linike iindleko ezizeleyo zokukhutshwa kweemveliso kumlinganiselo wokusebenza emsebenzini. Iindleko ezichangekileyo zibhalwa ngqo ekuphunyezweni kwazo.

Ukuthengiswa kwe-akhawunti

Njengoko sikhankanywe ngasentla, enye yezona zinto zibalulekileyo kwiindlela ezinjalo zobudlelwane bezomthetho, njengesikimu sohlawulelo, yinkcazo yemisebenzi yayo. Makhe siqwalasele ngokubanzi iinkcukacha eziphi na izicwangciso ezisetyenzisiweyo kulo mzekelo.

Xa uqhuba ukuqhutyelwa kwee-tolling, ezi zinto zilandelayo zenziwa:

Ukufumana ukuhlawulwa kwangaphambili phantsi kwesivumelwano (kuboniswe ngokuthumela i-Debit 51, iNkcazo 62-2);

I-VAT eyongezelelweyo evela kwixabiso elifunyenweyo (iMali 76, iNtengiso 68);

- ukubonakaliswa kweendleko zezinto ezibonakalayo, ezithathwa kwi-garaji (Debit 003, i-akhawunti engaphantsi "I-Warehouse");

- bhala ukukhutshwa kwezixhobo zokuvelisa ukuqhubela phambili (iMali-mali 003);

- ukuphendula kwezinto ezisetyenziswayo kumthengi ezithunyelwa kwivenkile (i-DTS 003, i-akhawunti engaphantsi "Ukucubungula");

- ukubonakalisa iindleko eziphathelele ekusebenziseni izinto eziphambili (Дт 20, Кт 02);

- Ukwamkela iimveliso ezigqityiweyo ukusuka kumasifundisane (i-00 002);

- ukubhalwa kwezinto ezisetyenzisiweyo ezisetyenziswayo (Кт 003, i-akhawunti ephantsi "Ukucwangcisa");

- ukubhalwa kweendleko ezinxulumene nokucwangciswa (i-DTS 90-2, iphepha 20);

- inkcazo yengeniso phantsi kwesivumelwano kunye nomthengi (Дт 62-1, Кт 90-1);

I-VAT accrual ngokusekelwe kwiindleko zokucubungula izinto ezibonakalayo (Дт 90-3, Кт 68);

Ukwamkelwa kwe-VAT ekuncitshweni (Дт 68, Кт 76);

- ukufezekiswa kokuthunyelwa kweemveliso ezigqityiweyo kumthengi (Кт 002);

- ukuphunyezwa kokuhlawulwa kwangaphambili kokugqibela (Дт 62-2, Кт 62-1);

Ukufumana intlawulo kumthengi (I-51, iKt 62-1).

Ukuba kukho abathengi abaningana kwiprogram, ukubalwa kwengxelo kwisikimu sokubhalwa kwetyala kwenziwa ngokusetyenziswa kweengxelo ezihlukeneyo ngamnye kumlingani ngamnye, apho ulwazi malunga nezinto ezifunyenweyo lirekhodiweyo, kunye nemveliso ephuma ekusebenziseni kwabo.

Ziziphi ezinye iimpawu ezinokuthi zikwazi ukubonakalisa uhlolo-mali kwisakhelo sobudlelwane bomthetho ngokubhekiselele? Ngasentla saqaphela ukuba icebo lokuhlawula izinto ezibonakalayo, elibandakanyekayo ngamaqela olwalamano lwezomthetho, lingafuna i-accounting kwiirejista zemali zeprojekithi, eyahlukana kwinkqubo ehambelana nayo, ebonisa ukukhululwa kwempahla efanelekileyo. Makhe sifunde le nkcazelo ngokubanzi.

Ukubalwa ngokwahlukileyo malunga neerhafu kunye nokuveliswa komgangatho

Eneneni, enye yezona zinto zibalulekileyo kwiinkalo zomthetho ezicetywayo zikwahlukana ngokwahlukileyo kwezixhobo ezivelisiweyo kunye neemveliso ezigqityiweyo ezibonakalisa ubudlelwane bezomthetho kwisakhelo sohlawulelo kunye nezicwangciso zokuvelisa eziqhelekileyo. Ziziphi iimpawu zayo?

Ingxaki ebalulekileyo yokugcina iirekhodi, ukuba zombini isicwangciso sokuqhafaza somsebenzi kunye nomlingani ochaphazelekayo, kwaye umgangatho omnye, apho iqumrhu ngokwalo livelisa iimpahla, kukwahlula iinkqubo zengxelo zohlobo olufanayo lwemveliso. Ukuba ngaba iindidi ezi-2 ezahlukeneyo zeemveliso, isisombululo seengxaki kulula. Kodwa ukuba iintlobo ezihambelanayo zeempahla ziyavumelana, ngoko kunzima ukugcina irekhodi.

Ngokutsho kweengcaphephe, icebo lokuhlawula izinto ezifunekayo kufuneka lihambisane nokusetyenziswa, okokuqala, kwindlela zokubala ezahluke kwizinto ezibonisa ukukhululwa kwempahla ngokwemveliso. Lo msebenzi awunzima ukuwugqiba. Esinye sezixhobo kwisisombululo sazo singasebenzisa ii-akhawunti zeefomathi ezahlukeneyo.

Ngoko ke, iskimu sokutshintshiselwa phantsi singabandakanya iinkqubo eziboniswe kwi-akhawunti 003, kunye nemigangatho-ngokusetyenziswa kweakhawunti 10. Ngokubhekisele kwi- accounting yeemveliso ezigqityiweyo, ii-akhawunti ze-002 no-43 zingasetyenziswa ngokulandelanayo. Kucingwa ukuba phantsi kwe-akhawunti ye-akhawunti 20 kuya kuba Iindleko zezinto zokwakha zenkampani kuphela zizinzileyo. Izinto zokurhafisa, kunye nazo, azibandakanyi kwiindleko. Ikhredithi ye- akhawunti 20 kufuneka ilungise inani leempahla ezigqityiweyo, ngeli xesha i-correspondence iya kusekwa yi-debit ye-akhawunti 43 okanye 40. Incwadana kwimeko yokucubungula iza kuba kwi-debit ye-akhawunti 90-2, kunye netyala le-akhawunti 20.

Iskimu sokurhoxiswa kwemveliso, ukuba ngumbuzo wokukhululwa kweempahla ezifanayo, ibonisa ukuba ukuhanjiswa kwemveliso kwimizi e-2-eyakho kunye nokuveliswa phantsi kwesivumelwano kunye nomlingani, ukuqhubeka kwiimimiselo ezibonisa ukusetyenziswa kwezinto ezibonakalayo. Enye indlela enokukhethwa ngayo ikwahlukana ngokucacileyo kwemisebenzi kwi-tolling kunye nemveliso ejwayelekile. Ucinga ukuba ukunika kunye nokuthatha izinto eziphathekayo kubhaliwe kwi-akhawunti 003 kwintengiso kwaye ngexesha elifanayo kubhalwa ngumgcini-ncwadi kumgca-mali ngokuthumela nge-debit ye-akhawunti 10 kunye ne-credit 76. Kule meko, i-correspondence isetyenziswe kwi-debit ye-akhawunti 20 kunye nekhredithi ye-akhawunti 20- Iindleko zempahla kwimveliso, kunye ne-debit ye-akhawunti 43 kunye nekhredithi 20-xa ukuthunyelwa kwezinto ezigqityiweyo kwenziwa.

Ngokuqinisekileyo, ukubalwa ngokwabiwo-mali kwi-scheme yokuhlawulisa kungenziwa kwakhona ngokweminye imigaqo, umzekelo, ngokuhambelana nemigangatho yesiganeko, iziphakamiso zamasebe, ngokuqwalasela iimpawu ezithile zoshishino oluthile.

Ukuzenzekelayo kweengxelo zezicwangciso zeerhafu: izicwangciso zesisiseko

Siqwalasela iinkqubo ezibonakalisa ukubalwa kwezicwangciso kwiinkqubo zokurhoxiswa kwezicwangciso, kumaxesha amaninzi aphunyezwe kumashishini amakhulu, kwaye ukuphunyezwa kwazo kwindleko efunekayo kunokusetyenziswa ixesha elide ngaphandle kokusetyenziswa kwezenzekelayo.

Isixhobo esilungeleyo esifanelekileyo solu hlobo lungaba, ukuba ishishini lisebenzisa loo ndlela yobudlelwane bezomthetho, njengesikimu sokuhlawula, "1С: УПП". Oko kukuthi, kulindeleke ukuba kuququzelelwe inkqubo eyaziwayo yokubhala ingxelo ngokuguqulwa okutshintshelwe ukuqwalasela iinkqubo ezikulo mbuzo. Esi sicombululo sibonakaliswa ngumbonakalo olungele ukulungelelanisa ukuba usebenze ngokuqhubekayo iinkqubo eziyimfuneko.

Ukuzenzekelayo kwe-accounting: isicelo se "1C"

Ukuba umsebenzi ukuphumeza ubudlelwane bezomthetho, okubandakanya iskim hohla, "i-SCP" ibandakanya isisombululo sayo ngaphakathi kwezilungiso ezingasetyenziswa zombini nomthengi kunye nomprosesa. Ngokomzekelo, ukuba iqumrhu lidlulisela izinto ezibonakalayo zokukhutshwa komnye umntu, inkqubo ecacisiweyo ifumana isisombululo somsebenzi kwizigaba eziliqela:

- ukwenza umyalelo womthengisi;

- ukudluliselwa kwezixhobo zokuqhubela phambili;

- ukubhaliswa kweenkonzo ezinikezelwa ngumprojekthi phantsi kwesivumelwano.

Ukuguqulwa okuhambelanayo kwe "1C" kukuvumela ukuba ugcine iirekhodi usebenzisa izixhobo zokubhaliweyo ezifunekayo ukuba unxibelelwano lwenziwe ngokufanelekileyo phakathi kwabo.