Yintoni izahlulo? Ingeniso evela izibambiso: ukubala kunye irhafu

Izahlulo - inxalenye ingeniso isasazwa phakathi abasunguli. Ukubala ngalinye isabelo omnye. inzuzo Ihlawulwe zabiwa ngokomlinganiselo kwinani lwamaphepha ethile. yonke le nkqubo enxulumene uvavanyo nokubalwa mali kulawulwa nguMthetho Federal № 26 "On Joint Stock Companies '.

Taxation

Ngokutsho Art. 43 loMthetho weRhafu Code, tivi - na ingeniso efunyenwe yi-nxaxheba ukusuka inkampani ukwabiwa kwemali eseleyo emva kokuba irhafu, kuxhomekeka kuhlobo kunye nemali ye-Central Bank.

Kuba Iintlawulo tivi musa ziquka:

• okwenziwa kwi impahla, nxaxheba uhlobo, imali elingagqithiyo ubungakanani igalelo eyinkunzi shareholder;
• njengoko Central Bank of the transfer kobunini;
• isakhiwo engenzi-nzuzo lokuphunyezwa akukho ishishini okanye ekungenwe yiNkampani, ikomkhulu iqulathe iminikelo.

Ngubani onelungelo lokufumana izahlulo? Ingeniso sihlawulwa kuphela abanini of the izibambiso.

iintlobo kwizabelo

Idipozithi ukhuseleko uqinisekisa abantu ebonakalayo kule nkampani yaye unika ilungelo lokufumana isabelo inzuzo. Ngoko ke, lo isitokhwe ezinkulu senziwa ixabiso eliphambili izabelo ezibalaseleyo. inombolo Umthetho 26, iintlobo ezimbini CB zichazwa: eqhelekileyo kwaye bakhetha. Isabelo kwi elikomkhulu umbutho yesibini ewonke kufuneka ingadluli-25%.

Zonke izabelo ababhalisiweyo, okt. E., abelwe kubanini. Ekusebenziseni amalungelo nxaxheba yentengo CB, athengise elinye iqela kwaye Central Bank of izabelo iqhezu ezinokuvela ukuhlanganiswa. accounting yazo yenziwa ngokwe imithetho jikelele. Ukuba umntu othenga amaqhezu amabini okanye ngaphezulu Central Bank of uhlobo olufanayo, kwakha wonke omnye.

izabelo eziqhelekileyo ukuba abanini zabo ukuba bathathe inxaxheba kwintlanganiso yamalungu, ukuba ukuvota, ukufumana ingeniso ngohlobo nezahlulo, yaye kwimeko litsha - isiza. Ubungakanani iintlawulo ixhomekeke kwintlangano finsostoyaniya.

Isabelo oluthandayo ilungelo umnini ukufumana intlawulo esisigxina. ubungakanani bayo olubekwe ngokwepesenti yexabiso izibambiso. Thatha inxaxheba kwiintlanganiso okanye ngandlel neempembelelo kwimisebenzi yombutho, akakwazi. Ubungakanani iintlawulo ngenxa kwi impahla lulawulwa ngummiselo. Ukuba umbutho inika iintlobo eziliqela kwizabelo, amanqaku yombutho kufuneka ichazwe ngokulandelelana, ixesha kunye nobungakanani kweentlawulo.

Njengoko nezahlulo ayahlawulwa?

Ingeniso lingahlawulwa kwikota nganye, ezintandathu okanye unyaka. Isigqibo malunga ukuthunyelwa kwemali kufuneka kuthathwe kwikota elilandelayo, emva kwexesha lokunika ingxelo, intlanganiso-zabelo '. Isixa sentlawulo kufuneka ingadluli ekucetyiswa yiBhodi yabaLawuli. Elide kunye nentlawulo magama ezimiselwe ngumthetho. Wadla kuxwebhu, la magama na zipelwe, ixesha mayingagqithi iinyanga ezimbini ukusukela kumhla isigqibo ukuba ahlawule.

imida

In Art. 43 lomThetho Federal № 26 ichaza imiqathango ngentlawulo. Nangakumbi, lo mbutho awukwazi ukuvakalisa intlawulo yengeniso izibambiso:

• de intlawulo epheleleyo ye-Code Criminal;
• lokuthenga le CBA, leyo intlawulelo;
• ukuba ngomhla ngesigqibo kukho isoyikiso ungonakala lweshishini, okanye xa kunokwenzeka emva ukukhutshelwa kwemali;
• ukuba ixabiso le-asethi net ingaphantsi imali yayo eligunyazisiweyo,-mali egciniweyo okanye ukuba kukho imeko enjalo kwenzeka emva ukukhutshelwa kwemali;
• kwimeko ye-Central Bank, imali iintlawulo ezo ayichazwanga ngomthetho.

Kwakhona Akuvunyelwe ukuba ahlawule izahlulo kwizabelo ekhethwayo, ukuba ngaphambili ihlawulwe imali kwi zabelo eqhelekileyo ye-Central Bank. Ngokuqhelekileyo, isigqibo sokuba uhlawule kuthathwe isekelwe kwiziphumo konyaka.

Njani izabelo?

Ingeniso ukuhlawulwa iya kumiselwa ngokusekelwe izinga lenzala:

-% = Gain / CC x 100%.

umzekelo

Ukuhlawulwa izabelo kunyaka 2015 wathunyelwa ukuya ku-22 amawaka. Thambisani. umbutho Criminal yi amawaka 10 engange, ixabiso ubuso - .. engange-20, imali ye-Central Bank -. amawaka 50 iziqwenga ..

% = (22: 10) x 100% = 220%.

Per share wabeka 440 engange. (22: 50).

BU

Umvuzo imali, nto leyo luhlawulwe ingeniso net eseleyo emva kokuhlawulwa irhafu. Bayakwazi yande ngendlela ekhethekileyo mali eza kugcinwa. Intlawulo yenziwa ngemali okanye ezinye ii-asethi. Cinga indlela yokubala kunye accounting yengeniso izahlulo kwi BU:

• DT84 "intsilelo Ingqokelela" KT75 "Ubalo malunga nentlawulo ingeniso" - izahlulo ahlawulwa ukuba zabelo abangengabo abasebenzi.
• DT84 KT70 "zokuhlala kunye nabasebenzi '- wona umvuzo zabelo-abaqeshwa.
• DT75 (70) KT68 "Ukubala NGOBUCHULE" - kunye nezixa gross khomiwa emhadini.
• DT75 (70) KT51 (50) - ekubaleni umvuzo "olunyulu" zabelo.

Cinga indlela iirekhodi ingeniso (dividends) ehlawulwa impahla:

• DT84 KT75 (70) - intlawulo izahlulo.
• DT75 (70) KT68 - imali gross khomiwa emhadini.
• DT75 (70) KT90 (91 "ingeniso Okunye") - ixabiso lwepropati kunye VAT, nto leyo ezidluliselwa usemva kwintlawulo izahlulo.
• DT90 (91) KT68 - accounted for VAT kwipropati kwiCEMIS.
• DT90, KT43 (41, 20, 26) - iindleko zitsalwa impahla kwiCEMIS.
• DT91 KT01 (10) - icinyiwe ixabiso lempahla ezikhutshwe ngohlobo izahlulo.

Phezu ukutshona JSC intlawulo izahlulo efumanekileyo zonke izabelo, ngaphandle njengesiqhelo, oluqhutywa kwindawo yesibini, ngaxeshanye kunye intlawulo yexabiso lomqhubi izibambiso.

umzekelo

Inkqubo urhafiso izahlulo ixhomekeke umbutho okhoyo ingeniso evela inxaxheba equity kwezinye iinkampani, kwaye malunga nemeko ubukho umhlali yerhafu ye-Russian Federation kubantu emzimbeni.

Masithi inkampani ezifunyenwe apha enyakeni, ingeniso evela participations. Ikhowudi Criminal ibandakanya yezabelo 1000. Kwezi, iziqwenga 700 waso ziinkampani Russian, 50-PC. - kwiinkampani zangaphandle, 200 ii-PC. - abantu ohlala kunye iiPC-50. - a non-umhlali abantu bemveli. Intlanganiso-zabelo 'wagqiba ukuhlawula engange-1 100 ngesabelo ngasinye. Lo mbutho evela kwemali inkampani iqela lesithathu kwi-mali ka-10 amawaka. Thambisani. Imali ekhoyo unikezelo ngu: 100 x 1000 = 100 lamawaka engange ..

Revenue ukuhlawulwa na ongengomhlali, 5 amawaka. Miri (100 engange. X 50 iiPC.). Njengoko abantu kunye nemibutho ungumnikazi 50 pc. izabelo, ukuba imali iyonke yi amawaka 10. bagcobe. Ngako oko, abahlali wabeka 90 amawaka. Thambisani. (100 engange. X (700 + 200) iiPC.).

WELL

Irhafu ngendlela izahlulo ezifunyenwe ngabantu ilawulwa yi kwincwadi RF Ministry of Taxation Inombolo SA-6-04 / 942. RPE ibalwa kunyaka wekhalenda, kwaye xesha lengxelo wonke kwikota. Kumashishini phambili iintlawulo zibalwa nyanga nganye ngenxa yenzuzo, xesha kuqikelelwa. Ngoko, kuba ukubala NPP kulwabiwo imali ixesha lesibini ingxelo ngekota 2015 iya kuba iinyanga ezintandathu ka-2015, kwaye yangaphambili - kwikota yokuqala ka-2015. Irhafu yengeniso tivi ibalwa ngomlinganiselo-9%.

Iimali kule mali kufuneka ukudwelisa ungadlulanga umhla zokufumana imali ebhankini, okanye umhla transfer kwemali kwi-akhawunti. Kuxhomekeke ukuba yeyiphi le ngaphambili zilandelayo imihla. Ukuba izahlulo zigqithiselwe kwiziko ngetyala okanye ithunyelwe nge-oda yeposi, ingeniso umhla umhla Thabitha.

umzekelo

Ngo-2015 Inkampani abafumene ingeniso kwimali ka-266 lamawaka. Thambisani. kwintlanganiso zabelo 'wagqiba ukuthumela le mali ukuze kuhlawulwe wabaseki yengeniso. Code Criminal yahlulwe izabelo-100, apho iziqwenga 60 ephethwe yi yintloko yombutho, 40-PC. - a non-umhlali abantu bemveli. Esikalini akhiwa izaziso ezinjalo:

- DT84 KT70 - 159,6 amawaka engange .. (266: 100 x 60) - uMlawuli ethe izahlulo.

Imali yerhafu yengeniso ihlawulwayo ngu: 159,6 x 0.09 = 14.364 engange.

zikagesi:

- DT84 KT75-2 - 106,4 amawaka engange .. (266: 100 x 40) - yayo imali ayikho ngumhlali.

yengeniso irhafu na ongengomhlali

Ukuba phakathi Russia kunye namanye amazwe asayina isivumelwano malunga njengokuphepha ukurhafiswa kabini, izinga lerhafu yi-9%. Ukuba loo mthetho asifumaneki, imali ehlawulwa sirhafiswa izinga-15%. Ukuba isatifikethi enjalo ekhoyo, imali yerhafu ebalwa ngokomgaqo wokubala:

NGOBUCHULE nokugcinwa = ((Nd: Od) Od x - PD) x 9%:

• izahlulo ethe - ND;
• Aude - inani lilonke kwentlawulo;
• Front - imali izahlulo.

umzekelo

Ngo-2015 Inkampani abafumene ingeniso kwimali ka-266 lamawaka. Thambisani. Le mali iqukiwe amawaka 150. Thambisani. ingeniso evela participations. kwintlanganiso zabelo 'yagqiba ukuhlawula izahlulo. Ingeniso ziya kukhutshwa phakathi wabaseki ezimbini: kumlawuli hayi mhlali. Eyokuqala linamacandelo 60 kwizabelo, ngoxa yesibini - iiPC 40. Cinga irekhodi kwi NB:

• DT84 KT70 - 159,6 amawaka engange .. (266: 100 x 60) - izahlulo ahlawulwa ngayo entloko.
• DT84 KT75-2 - 106,4 amawaka engange .. (266: 100 x 40) - akukho izahlulo zihlawulwa ukuya ongumhlali.

Imali yerhafu ekufuneka ihlawulwe umnyibilikisi sengeniso ibalwa ngolu hlobo lulandelayo:

- 106,4 x 0.15 = 15.96 amawaka engange ..

- (0.6 x 266: 266) x (266 - 150) x 0.09 = 6.264 amawaka Hlikihla..

izinga irhafu yengeniso-30%

Taxation yengeniso ngeqondo eliphezulu ibonelelwa kuphela kwimeko ukuba akukho lwazi malunga abanini CB. Imeko enjalo ezinokuvela ukuba iimfuno wabaseki na umntu ogunyazisiweyo okanye depositary. Zonke izibalo zenziwa ngokomgaqo wokubala:

NGOBUCHULE tivi x = Isixamali esiyi-30%.

Imali yerhafu iya kuhlawulwa ingaphelanga inyanga enye ukususela kumhla kukuvela kwenye yezi ziganeko:

• ekupheleni kwexesha irhafu;
• ekupheleni kwekhontrakthi phantsi apho arhente iya kuhlawula imali kumnini;
• Unikezelo mali.

iimeko ezizodwa

Nokuba omnye wabaseki na enye intlangano, usafuna ukuba irhafu yengeniso. Umthetho kule meko akukho mda unganikezelwanga. Kuxhomekeka ukuba okanye hayi ummi umnyibilikisi, qho jikelele izahlulo ezirhafelwayo.

Inzuzo efunyenwe lilifa, kuxhomekeke irhafu phantsi kweemeko ezizodwa. Object ilifa - ukufanele ukufumana inkxaso-mali. Ngoko ke, kufuneka ugcine imali ehlawulwe irhafu yengeniso kumyinge we-9% okanye 15% kunye nokudlulisela ukuba le mali kwangexesha.

Isiseko ekubaleni irhafu loyiswa wafumana imali yaye isixa-mali ukuba abaqali sele ufumene ilungelo lahla. Umhla zokufumana ingeniso iyabhalwa umhla wentlawulo. Ngoko ke, lo mhla xa zabelo wala ukufumana ingeniso kucingelwa ukuba komhla wokufunyanwa mali mbutho. izixa sikwanjalo kuxhuzulwa irhafu kwimihlaba efanayo.