Isikhwama somthetho si ... Inkcazo, ukwakheka, ubungakanani obuncinci

Ngokuhambelana nomthetho weRussia Federation, amashishini-abucala, urhulumente okanye kamasipala, kufuneka abe nemali esemthethweni. Iyintoni injongo yawo? Iimali ezichaphazelekayo zenziwe njani, zilungiswe kwaye zisetyenziswe?

Iyintoni intsingiselo yegama elithi "isikhwama somthetho"?

Okokuqala, makhe sichaze intsingiselo yekota kule mibuzo. Ingcamango "yeengxowa-mali ezisemthethweni" ineentsingiselo ezininzi.

Ngomlinganiselo obanzi, eli gama linokuqwalaselwa njengempahla efanelekileyo okanye nayiphi na ishishini (lolwangasese, loluntu), elimelelwe ngemali, iimpahla ezibonakalayo nezingabonakaliyo. Kwiimeko ezininzi, ingafana nombono "wegqeba egunyazisiweyo", ehambelana nezibonelelo zoshishini labucala.

Ngaloo ndlela, kwinqanaba elincinci, i-fund egunyazisiweyo yipropati kuphela yombuso okanye imibutho kamasipala yomsebenzi wezoqoqosho.

Makhe sifundisise, ngoko, igama elibhekiselele kumbuzo kwiinguqulelo eziqhelekileyo:

- njengento ehambelana nepropati yeefayile ezizimeleyo (esebenza njengegama eliqhelekileyo ngombono "wegunya eligunyaziwe");

- njengoko kubonisa imithombo esetyenziswa kwimisebenzi yezoqoqosho yamashishini karhulumente kunye namaspala.

Isikhwama sezomthetho senkampani karhulumente kunye noomasipala

Siza kufunda ezinye iinkcazo zenguqu ecacileyo yegama elibhekiselele kulo. Ingundoqo yayo imiselwe ngumthetho weRussia Federation kwimisebenzi yamashishini karhulumente kunye noomasipala.

Ngokuhambelana nale migqaliselo, isikhwama somthetho sisona semali esincinci yobunini beenkampani eziphantsi kolawulo okanye urhulumente wengingqi, esetyenziselwa ukwanelisa iimfuno zabathengi kunye nabanye abantu abanegunya. Isibonelelo esinikeziwe singenziwa ngohlobo lokudluliselwa kwemali, ukubandakanywa kwezinto ezixabisekileyo, amalungelo ahlukeneyo kwipropati kubunini boshishini.

Ubungakanani besikhwama somthetho semibutho karhulumente kunye nomasipala

Ubungakanani besikhwama esisemthethweni sombutho wezoqoqosho okanye oomasipala senziwa ngumthetho kwaye unokutshintsha. Njengomthetho, uhambelana nemilinganiselo echazwe kumawaka omvuzo omncinci. Ngokuqhelekileyo, iimfuno zobungakanani besikhwama esisemthethweni zamashishini karhulumente ziphezulu kunezo zikamasipala.

Umthetho usungula umyalelo okhethekileyo wokwakhiwa kobutyebi, obukulo mbuzo-kubandakanywa ngokobuncinane bexabiso. Masifunde ngokubanzi.

Ingxowa yezomthetho yenziwe njani?

Ukwakhiwa kobutyebi obubhekiselwe kumbuzo luqhutywa ngendlela echazwe ngumthetho. Ngokuhambelana nemimiselo yomthetho olawula le nkqubo, umxokelelwano wezomthetho wenhlangano kufuneka umiswe ngumnini wequmrhu elithile kwisithuba seenyanga ezi-3 ukususela ngexesha lokubhaliswa kwelo nkampani.

Umthombo onombuzo uthathwa njengokwakhiwa, ngokukhawuleza ukuba imali yexabiso kwixabiso elincinci okanye kwisixa esiphezulu kwesigxina esisungulwe ngumthetho siya kuhlawulwa kwi-akhawunti yokuhlawula ibhizinisi likamasipala okanye likamasipala. Kwimizekelo yamatyala, ukubunjwa kweengxowa-mali ezisemthethweni kubonwa njengokuba kwenzeke ukuba inani elifunekayo lezinto zihanjiswe kulawulo loqoqosho lwequmrhu.

Umthetho weRashiya YaseRussia ubeka inkqubo yokwandisa izibonelelo ezicetywayo. Masifunde.

Inkqubo yokwandisa isikhwama somthetho

Isikhwama esisemthethweni sisisityebi esinganyuswa ngendlela echazwe ngumthetho. Le nkqubo ingenziwa, okokuqala, kuphela kwinqanaba le-fund ngokugcwele.

Ukwandiswa kwezibonelelo ezihambelanayo kunokwenzeka ngexabiso lepropathi edluliselwa ngumsunguli weziko likarhulumente okanye likamasipala, kunye nemali efunyenwe kwinkqubo yomsebenzi woshishino, ukuba awuvunyelwe ngumthetho.

Isigqibo sokwandisa isixa-mali sezomthetho senziwa ngokuqwalasela izikhombisi eziboniswe kwiingxelo zemali zoshishino. Ixabiso lezinto ezinokuqwalaselwa emva kokulungiswa akufanele lidlulele inani lexabiso lempahla ye-asethi. Ngokufanayo kunye nesigqibo, ngokubhekiselele kuyo imali eyimfuneko yenkampani, kukho utshintsho olufunekayo kwintlangano yombutho.

Lawo maxwebhu afunekayo ukuze abhalise ulungiso kumaphepha asemthethweni, kunye nemithombo eqinisekisa ukuba utshintsho kwi-capital of the enterprise, lunikezelwa kwi-Federal Tax Service. Ukuba akukho mithombo, i-FTS inokunqabela ukubhalisa utshintsho kwisakhiwo senkunzi yemali.

Oku kukukodwa kwenyuka kwizinto ezisetyenziswayo. Kodwa isikhwama esisemthethweni siyipropati esenokuncitshiswa ukuba kuyimfuneko. Siza kufunda indlela inkqubo ehambelana ngayo eyenziweyo, ngeenkcukacha ezingakumbi.

Inkqubo yokunciphisa isikhwama somthetho

Ukunciphisa ubukhulu bebhanki eligunyazisiweyo yenkampani kuqhutywe ngokuthatha inxaxheba ngokuthe ngqo kumsunguli weziko lezoqoqosho. Le nkqubo ingenziwa ngokucela komnini-shishini likamasipala okanye likarhulumente. Isikhwama esisemthethweni sombutho wezoqoqosho asikwazi ukuncitshiswa ukuba, ngokwenene, ixabiso layo liyancishiswa, liya kuba liphantsi kwexabiso elincinci lale mali, njengoko kumiselwe ngumthetho.

Ukunciphisa kwi-fund egunyazisiweyo: iimfuneko zezibonakaliso zezoqoqosho

Ukuba ekupheleni konyaka wezimali, ukubaluleka kwexabiso lempahla ye-intanethi lingaphantsi kwesikhwama sayo esisemthethweni, ngoko umnini wequmrhu loqoqosho olufanelekileyo kufuneka anciphise ixabiso le ngxowa-mali kwixabiso elingagqithisi ixabiso lexabiso. Utshintsho ngobungakanani bemithombo enemibuzo kufuneka ibhaliswe kunye ne-Federal Tax Service ngendlela echazwe ngumthetho.

Ukuba, ekupheleni konyaka wezimali, ixabiso lexabiso lempahla engaphantsi liphantsi kwesigxina esisisigxina somthetho, ngoko ukuba le mali yezibonakaliso zezoqoqosho iqhubeka iinyanga ezi-3, umnini-shishini uza kufuneka ahlaziye okanye aphinde aphinde ahlaziywe. Iindleko zeempahla ezikhoyo kule meko zichongiwe ngokusekelwe kwiinkcukacha ezibhalwe kwiirekhodi zeengxelo.

Ukuba ishishini alinakuqinisekisa ukuzisa isikhwama esisemthethweni kwizinga elifunekayo, okanye akuyikuqalisa ukuhlengahlengiswa okanye ukulungiswa kwenkampani kumaxesha anikezelwe ngumthetho, ababolekisi beli shishini baya kuba nelungelo lokucela ukuzaliseka kwangaphambili kwezibophelelo ezikhoyo okanye iimbuyekezo zokulahlekelwa.

Oku kungundoqo, imigaqo ethile yokubunjwa kunye nokuhlengahlengiswa kobukhulu besikhwama somthetho kumashishini karhulumente kunye nalawo asekwa ngamagunya kamasipala. Makhe siqwalasele ngokubaluleka kwexesha elibhekiselele kulo mxholo kumsebenzi wezakhiwo zabucala. Ngokomzekelo, intlalo yezoqoqosho.

Isikhwama somthetho, okanye inkunzi kwiinkampani zoshishino

Isikhwama somthetho, okanye i-capital of the organization, enye yemithombo ephambili yepropati yoshishino loluntu lwabucala. Isibonelelo esinikeziwe senziwa, ngokukodwa, ngenxa yeminikelo yabanini-ngqo ngokusungulwa okanye kwinkqubo yophuhliso loshishino.

Imali-mvume egunyazisiweyo yentlangano yipropati yenkampani, esetyenzisiweyo, okokuqala, ukuwanelisa iimfuno zabathengi bentlangano, njengoko kunjalo kumashishini karhulumente. Ubungakanani bayo bubonakaliswe kumaphepha asemthethweni alo mbutho wezoqoqosho.

Inani elincinci lomgaqo-mali ogunyazisiweyo

Ubuncinane bobuninzi bezinto ezihambelanayo nezixhobo ze-ruble ezili-10 ze-LLC. Kuba i-AO ngamaxesha angama-100 umvuzo omncinci, kwiinkampani ezixhamliweyo zoluntu-ezili-10 ngaphezulu. Ubungakanani obukhulu beyona mali esezantsi yecandelo eligunyazisiweyo limiselwe ibhanki, yi-ruble ezigidi ezingama-300.

Ipropati ehambelana neyoqoqosho kufuneka iqulunqwe ngexesha elithile. Ngoko, amalungu e-LLC, umzekelo, kufuneka afake isandla kwi-capital capital ye-LLC kwisithuba seenyanga ezi-4 ukususela ngexesha lokubhaliswa kunye ne-Federal Tax Service.

Ukwakhiwa kweenkunzi ezigunyazisiweyo kwiinkampani zoshishino

Umthombo onombuzo ungabelwa yimali, izabelo ezahlukileyo, iimpahla eziphathekayo okanye, umzekelo, amalungelo omhlaba. Xa amalungu e-LLC enika iindidi ezithile zepropati kummandla ogunyazisiweyo, kuyimfuneko ukuqinisekisa ubungakanani bezinto ezinotyalo-mali ngokuzimelela ngokuzimeleyo. Uhlobo oluthathwayo lwepropati aluxhomekeke kwerhafu kwaye aluqwalaselwe njengeendleko zenkampani yoqoqosho.

I-Charter capital kunye nokuthatha inxaxheba kwabanikazi kwishishini

Ukuba kukho abaqashi beqela beenkampani, ke isabelo kwingxowa yomthetho ngamnye kufuneka ichongwe. Ipropati echaphazelekayo idluliselwa kwisebe lemali yeli shishini okanye kwi-akhawunti yalo yokuhlawula. Ukuba omnye wabasunguli bequmrhu lihoxisa ubulungu balo, ke isabelo kwisikhululo esiphathelene nayo kufuneka sibuyiselwe. Ngenxa yale njongo, umthetho useka ixesha elithile - emva kweenyanga ezi-6 emva kokuphela konyaka-mali.

Ngexesha elifanayo, ilungelo labasunguli beefemu, ngokukodwa, ukuba ngumbuzo we-LLC, indlela yokuphuma kweshishini kufuneka imiswe kwimithombo yamandla-okokuqala, kwi-charter's charter. Ukuba le mvumelwano ayigqityiyo phakathi kwabanikazi, ngoko inkqubo yomsekeli ukushiya inkampani ayikwazi ukuyenza kwisicelo sakhe.

Imisebenzi yenkqutyana-mali enkcazo yangasese

Isikhwama esisemthethweni senkampani yabucala ibonakaliswe yimisebenzi ekhethekileyo. Njengaye, umzekelo:

- ukwabiwa kwezabelo zobunini boshishino phakathi kwabasunguli;

- ukuqinisekisa ukukhuselwa kwemfuno yabathengi: xa kwenzeka ukuba ishishini elithatha imali mboleko lingabikho, abantu abaxhotyisiweyo baya kuba nako ukuhlawula ilahleko kwiindleko ezenza i-capital capital of the ishishini.

Isicwangciso sokutyalomali kwizinto ezihambelanayo neenkampani ziyinxalenye ebalulekileyo yomsebenzi wabaphathi bamashishini. Ulawulo lwentsebenziswano luyinxalenye ebalulekileyo yomsebenzi wokulawulwa kwenkampani yezoqoqosho, kubandakanya ukuqwalasela rhoqo imiba enxulumene nokutyalomali kwi-capital capital.

Oku kubangelwa ukuba i-resource ehambelanayo yenza enye imisebenzi ebalulekileyo-ukuqinisekisa ukutsaliswa kotyalo-mali kwenkampani. Ukhuseleko olukhulayo lwe-shishini lubonakaliso lokukhuphisana, isalathisi sophuhliso oluphumeleleyo lwenkampani.

Ukuphendula nge-Accounting of Capital Authorized

Ulawulo lwequmrhu lenkampani libandakanya umbutho weengxelo. Ngokukodwa, ukubhaliswa kwemisebenzi yezoshishino kunye nenkunzi eyinkunzi. Naliphi na inxaxheba kwi-fund yemthethweni, ukwabiwa kwakhona kwezabelo zalolu xwebhu kuxhomekeke ekuboniseni ingxelo. Iingxelo ezikhethekileyo zisetyenziselwa oku. Ngokuhambelana nomthetho, kulo mzekelo, i-akhawunti ye-80 kufuneka ibandakanyeke. Xa ubhalisa ukuthengiswa kwebhizinisi, i- akhawunti 75 isetyenziselwa ukuhlala kunye nabasunguli .

Isishwankathelo

Ngoko, sihlolisise intsingiselo yesiqhelo "sesikhwama somthetho." Inokuqwalaselwa kwiimeko ezimbini ezibalulekileyo.

Okokuqala, ingxowa-mali ehambelanayo nomlinganiselo onqamleleyo unokwenza ipropati yecandelo loqoqosho loluntu kunye noomasipala kuphela. Umyalelo wokwakheka kwawo, ukulungiswa, ukutyunjwa, ubungakanani obuncinci bunqunywe yimimiselo eyahlukileyo yomthetho olawula umsebenzi wale shishini.

Okwesibini, igama elithi "isikhwama somthetho" lingqinelana nepropati yoshishino lwabucala. Kule meko, inokuthi ithathelwe ingqalelo njengengqamaniso yesaziso "senkunzi egunyazisiweyo".

Iimfuno zobukhulu kunye neempawu zolawulo lwepropati yoshishini likarhulumente okanye likamasipala zimehluko kakhulu. Ngoko, umzekelo, ukubhaliswa kwe-LLC kudinga ukufakwa kwe-capital capital, eyi-ruble eyiwaka elishumi. Ukusekwa kweshishini likarhulumente okanye likamasipala liphezulu kakhulu. Ubuncinane bemali ebinini-mali egunyazisiweyo isetyenziselwa ibhanki

Injongo ephambili yomthombo okhutshwe ngalo mbuzo, ngokubanzi, into efanayo xa kuthelekiswa nesakhiwo samashishini abucala kunye noomasipala okanye oomasipala: kubandakanya ukuqinisekisa ukukhuselwa kwemfuno yabathengi kunye nabanye abantu abagunyazisiweyo ngenxa yokusekwa kobudlelwane bomthetho kunye nequmrhu. Kwimeko apho inkampani ifuna ukuhlawula ngokukhawuleza amatyala kwiimboleko kunye nokuzalisekisa ezinye izibophelelo, inkxaso-mali yayo egunyazisiweyo isetyenziswa ngokusisiseko njengomthombo wezimali.