Intlawulo - "kwangaphambili". zempawu zoyilo: invoyisi

Xa uqala ishishini, abantu abaninzi ezijongene zihlandlo ezifana wokubhala, ngokuzalisa nezibhengezo irhafu, njl Kakade ke, ukuba iinkampani ezininzi, lo msebenzi wenziwa abaqeshwa baqesha -. Accountants wazi zonke iziseko zokuqhuba cash accounting kunye nesiseko eziphathekayo. Noko ke, ngokuba lo mfundi koosomashishini , kunye nabo bangabanini eqhuba ishishini layo, bekuya kuba nolwazi eyolukileyo malunga ezinye iinkalo yokwenza ushishino. Umzekelo, kwimeko apho intlawulo yenziwe, "kwangaphambili", i-invoyisi ikhutshwa ngokungqinelana neemfuno emiselwe imimiselo yomthetho. Kweli nqaku siza kuzama kubalaselisa iingongoma eziphambili kulo mba.

Yintoni na intlawulo "kwangaphambili": invoyisi - ubhaliso

.. Nayiphi na imisebenzi enxulumene kwemali, njengekhefu kunye ekuthunyelweni kwempahla, okanye ukuba ninokuzamkela; ukubonelelwa naziphi na iinkonzo, njl, kufuneka zibhalwe amaxwebhu ezithile - invoyisi. Ngokutsho imali kwigalelo sentlawulo, ngokutsho Code Tax, VAT ityala. Ngenxa yoko, kuba iinkqubo apho imisebenzi enjalo ukuba kwixesha elizayo kwaye ngexesha elinye intlawulo yenziwe kwangaphambili (ngokungaphelelanga okanye ngokupheleleyo), kukho inkqubo, "kwangaphambili", i-invoyisi kufuneka kwenziwe ngaphandle ngokuyimfuneko.

Kuyenzeka ukuba umane ukhethe la manyathelo alandelayo:

1. Ubhaliso yamaxwebhu ngethuba advance. Le nkqubo kufuneka kwenziwe ungadlulanga owe phandle ngaphezu kweentsuku ezi-5 emva kokuba kufunyenwe intlawulo. Ubhaliso-invoyisi kwenziwa in duplicate. Ifom loxwebhu eyamkelweyo (02.12.2000) inombolo umthetho kukarhulumente 914. Kulo mzekelo, enye isampuli inikwa kumthengi, yaye omnye kuyimfuneko ufu- kwiphephancwadi esikhethekileyo mali ezi maxwebhu.
2. Kwi ukuthunyelwa kwempahla (nokuba intlawulo advance) invoyisi mazikhutshwe ngendlela efanayo, le nkqubo ikhutshwa phandle kumthengisi. Ngelo xesha abeke phambili iimfuno ezifanayo - kwisithuba seentsuku ezintlanu, kunye nokubonelela iikopi ezimbini amaxwebhu, omnye egcinwe kwirejista ekhethekileyo (ifom ezikhutshwe) kwaye ibhalisiwe kwezinye izintlu ezimbini - iincwadi ukuthengiswa nokuthengwa. Olu xwebhu lwakhutshwa (xa intlawulo advance) invoyisi esinoshicilelwa izihlandlo eziliqela, umzekelo, kwimeko leeyunithi inqanawa (ngeebhetshi ezininzi).
3. Ukongeza kwezi itotali yonke imisebenzi kwengxelo kwi kwisibhengezo lwenziwa phezu imodeli, ukuzaliswa yayo evunywe yi-Ofisi yoMphathiswa wezeMali of the Russian Federation № 136n (07.11.2006). Xa usenza olu xwebhu advance mali (ikota nganye) kufuneka sibhalwe kumgca № 140 (150), icandelo lesithathu. Kumhlathi 020 (030) senziwa isixa serhafu kwi ekuthunyelweni kwempahla, iintlawulo VAT ethe ukusuka idipozithi, kwaye kufuneka ukuba uthathe Utsalo kubhalwe kumhlathi 300 kwicandelo elifanayo.

ukubhaliswa Iimbalasane

Makulandelwe le nkqubo ilandelayo xa kuzaliswa i-invoyisi kwangethuba lilawulwa kwi-Code Tax (inqaku inombolo 169), ngokungqinelana nemimiselo uxwebhu kwi ifom zilandelayo ziya kuqhutywa:

• umhla wokukhutshwa kunye nenombolo eyabelwe invoyisi (yi khomishini, oko kukuthi i-umthengisi);
• iinkcukacha ngumthengi kunye umthengisi (inombolo VAT, idilesi kunye negama lombutho);
• inani amaxwebhu zokuhlala kunye nentlawulo;
• igama kweempahla ezizisiweyo, inkcazelo kweenkonzo, transfer amalungelo obunini, njalo-njalo;
• izinga lerhafu;
• ixabiso lemali iintlawulo irhafu, leyo inyanzelise kumthengi;
• Ixabiso ngekhadi (buso) ngokuphathelele yokufunyanwa elizayo yempahla okanye ukufumana naziphi na iinkonzo.

Ukungabikho into kukhokelela yokwaphuka ifom yobhaliso, ngoko eli xesha kufuneka banikwe ingqwalasela eyodwa. Ukuba invoyisi kwangethuba na iimpazamo okanye ukuba uthe Sizaliswa ngokupheleleyo, ngoko akasayi kubakho lungelweni werhafu ukuthatha nesixa itsaliwe. uyilo ngendlela eyiyo kuya kuthintela imeko krakra xa ngokuzalisa ukugcwalisa isibhengezo kwi nezakhiwo ezifanelekileyo.