IBE - ndichiyani? Titsate zinthu otsika mtengo

Mlandu zinthu otsika mtengo avale (IBE) - gulu zofunika kwambiri ndalama. M'zochita zake, palibe kampani angachite popanda chodabwitsa anati. M'nkhani ino tidzayesetsa kupereka mmene ndingathere amphumphu mwatsatanetsatane poyankha funso ili: "? IBE - ndichiyani"

A pang'ono chiphunzitso

gulu lirilonse akugula ndipo amagwiritsa ambiri mankhwala sangathe zimachitika chuma lokhazikika. Apa pali chinachake awo mlandu ndipo amatchedwa zinthu avale wa phindu lochepa. Kupanga izo momveka kwambiri, ife tinena za kodi kwenikweni, uli pangozi.

Kuti akhoza zimachitika kwa IBE

Ndipotu, otsika zinthu phindu - izi ndi njira ntchito, koma mtengo awo ali nawo mu nkhokwe ya kumalo a ntchito. The mfundo za lakuti zida zina, zida ndi zina zotero. D. IBE ndiye matanthauziro a moyo wake ntchito, komanso mtengo pachiyambi.

Kumbukirani kuti tili m'gulu la IBE mbali ya kufufuza gulu linalake utumiki - chaka chimodzi, pamene phindu sikuthandiza (iwo akuvala).

Mfundo ina ya gulu la katundu gulu ili ndi malire chapamwamba cha mtengo wa otsika kalasi zinthu avale. Zinali iye amene amadziwa ngati amatanthauza chuma lokhazikika kapena kuti IBE lapansi. Choncho mtengo wa IBE - zofunika muyezo.

Ntchito tanthauzo lofanana ndi mtengo wochepa avale zinthu monga zovala, nsapato, zida ofesi, ziwiya, banja zinthu, etc. Kaya moyo zothandiza ntchito ndi a mtengo, mu IBE Gulu mulinso zida apadera, zipangizo katundu pang'ono akulimbana anafunika kupanga ..; zobwezeretsa zipangizo ndi; zida nsomba; chainsaw.

Pakuti MB-zinthu sungakhoze kunyamulidwira makina ulimi ndi zida, zida yomanga ndi zipangizo ntchito mtundu wa ziweto. Zonsezi zili m'gulu chuma ndi yoikidwiratu osayang'ana mfundo za utumiki ndi phindu.

A mbiri pang'ono

Ndalama zimene zagwiritsidwa ntchito pa kupeza zinthu zina, musati zimathandiza kuti ndalama ndi. zinthu izi zikhoza kugwiritsidwa ntchito kwa nthawi yaitali, ndipo angakhale ndi ntchito kamodzi kokha. Mbali yoyamba tikulankhula za chuma lokhazikika. Koma lachiwiri - kudzasintha. Ndipo ndalama amadziwa nthawi za pantchito. Choncho timaganiza ndi kuganizira nkhaniyi. Koma m'zaka za m'ma chatha, akatswiri awa kuti zochita: zinthu zimene zaka zingapo ndipo nthawi yomweyo ali ndi mtengo wotsika, n'zovuta Udindo katundu monga amodzi. Chifukwa amzathu anaganiza kuchotsa siyana anati kwa gawo lina la zinthu. Iwo ankatchedwa mtengowo avale zinthu (IBE) ndi zina mwa chuma panopa.

I kwa gulu la katundu kwa BMP

Dzina Mawu amenewa ali ndi mfundo ziwiri: mtengo wochepa ndi moyo utumiki - kudya avale. Muyezo waukulu anali valorem malire ndi moyo. Chepetsani nthawi kusintha nthawi. Koma kwa moyo sankamvetsa bwinobwino chaka chimodzi. Choncho, theoretically, izo zikhoza kukhala zonse options anayi yotengedwa ndi kutchula zinthu tiganizire siyana:

1. Nkhani ya ndalama ndi kwenikweni poyerekeza ndi malire, koma ntchito ndi chaka kuposa wina.
2. Chinthu kwenikweni poyerekeza ndi malire, koma ndi chaka.
3. phunziro ndi wofunika kwambiri kuposa malire, ndi miyezi yoposa 12.
4. Chinthu chimene kwenikweni poyerekeza ndi malire, ndipo pasanathe chaka.

Poyamba, kokha gulu chachinayi akhoza amati ndi IBE ndipo anaitana ntchito likulu. Poyamba izo ankaganiza kuti choyamba, lachiwiri ndi lachitatu Gulu wachinsinsi monga chuma lokhazikika. Koma, anthu anakumbukira malire mtengo ndi kuyiwala za nthawi ya utumiki. Choncho IBE kukhala gulu palokha. Lonse la dipatimenti mabungwe chinkhoswe mu kafukufuku wa zinthu otsika mtengo.

Kodi ntchito ndi IBE lapansi. Theorists vs mchitidwe

Khalani zachitika zingapo zimene mungachite:

1. kulowa mu mabuku ndi wadutsa mu zinthu opareshoni likuvutika 12 "zinthu Low mtengo avale." Iwo inachitika mtengo wa kalembera wa. Ndipo kumapeto kwa mwezi uliwonse expensed 1/12 mtengo. E. Service moyo zikhoza kukhala kuposa chaka, koma mtengo wa zida, kapena, nkuti, kufufuza kwalembedwa kuchokera pa miyezi 12.

2. Pa yobereka pamalowo amatamanda yomweyo kuvala 50%. Ndipo otsala 50% - pa nthawi ya pantchito yake.

Yachiwiri ntchito, ndithudi, kwambiri. Iye anali zosavuta kwambiri chifukwa yowerengera ndi. Komanso, poyamba linali ndi zovuta zake. M'mwezi wa ogulidwa ndi pepala bwino zinachitika phindu lonse wa chinthu, ndipo n'kosathandiza pofuna kupindula kwambiri mwezi uno. Ndiye, ndithudi, yunifolomu depreciation yafupika phindu la nthawi mlandu wotsatira, koma izo sizinali zolondola kwathunthu. Kuyambira mfundo za sayansi view, mungachite ndi opanda ungwiro.

Panali chilema china mu nkhani ya IBE lapansi. Pali zinthu zimenezi, mtengo umene uli wochepa. Kuchita zachuma analimbikira kuti izi zidalembedwa kuchokera nthawi yomweyo ndalama panopa. Ndiye safuna depreciation aliyense ndi amortization. yabwino kwambiri, sichoncho? Koma theorists manyazi kwambiri njira imeneyi. Komabe, zotsatira za vuto maganizo awo makamaka anakhudzidwa. Khalani ndi chizolowezi, chifukwa onse yafupika phindu la ogwira ntchito mu mwezi wa kugula, chotero zimatithandiza ntchito ya zachuma.

Kenako tinaganiza adzafafaniza IBE, koma zimenezi sizitanthauza kuti athetse vutoli. Koma zonsezi - dzulo tsiku. zinthu lero, otsika mtengo zilipodi, ndi marekodi awo ikutsatiridwa. Za momwe izi zimachitika, ndipo tikambirana zina. Choncho, IBE: chiyani komanso zimene amadya?

Kugwira ntchito ndi PBU 5/98

Titsate zinthu otsika mtengo ikuchitika pansi pa makonzedwe a Malawi PBU 5/98 ( "mlandu kufufuza"). Kayendedwe ka moyo wa otsika kalasi zinthu avale ali masiteji atatu: kulowa, ntchito ndi kuwagwiritsa. Choncho, kuwerengera ngati secrete mapazi a:

• chiphaso;
• IBE issuance;
• kufala ntchito;
• mumazivala;
• Kulipira IBE lapansi.

Mungachite yoyamba ndi yachiwiri zimapangidwa ndi fanizo dongosolo la nkhani ya zipangizo. Koma IBE ntchito ali ndi makhalidwe ake, amene amayamba ndi kusankha mtundu wa mlandu ndi lemba-offs.

Otsika mtengo zinthu, mtengo umene uli m'kati mwa 1/20 ya malire unakhazikitsidwa kuti unit ochiritsira, kulemba pa mitengo ya zinthu monga iwo anabwerera mu ntchito. Mtengo BMP pamwamba 1/20 wa anakhazikitsa osachepera analandira depreciate. Nthawi zambiri ali m'njira zotsatirazi: chiwongola dzanja, liniya njila kwa buku la kupanga. Fotokozani mwachidule chimene icho chiri.

Pamene ntchito njira liniya miyezo depreciation mlandu, zochokera pafupifupi moyo zothandiza IBE lapansi. Accrued chidwi depreciation njira ntchito ndi imodzi mwa njira ziwiri: mwa kuchuluka kwa kufala 100% ntchito kapena kuchuluka kwa 50% wa mtengo pa yobereka ku nyumba yosungiramo katundu ntchito, ndi otsala 50% - pa nazo. Zotsalira ku lemba-kuchokera ku IBE (chuma chogwirika) nkhani pa mtengo msika pa tsiku utalembedwa-kutali ndipo lili pa chifukwa chuma (Deuteronomo 10, CT 80).

Kuti mudziwe zambiri za nkhaniyi motere: masitepe, zizindikiro zina zabwino

Aliyense kampani amasunga mbiri IBE lapansi. Kodi zimenezi zimachitika kuchita? The aligorivimu ndi losavuta:

1. Mlandu gulu kufika katundu.

2. Imayang'anira chitetezo.

3. Amasankha mtengo wa otsika kalasi zinthu avale.

4. ntchito kulamulira nthawi ya.

5. Anabwerera ndi ankavala IBE.

Kuyambira 2014 pamene posamutsa zinthu ntchito avale BMP accrues kuti phindu lonse ndi theka opanda wa yotsalira. The zotsalira 50% wapatsidwa kale pamene debiting. Pamene kulanda katundu otsika mtengo chovala ntchito vuto lawo la anthu mwakuthupi ndi udindo. Kenako perekani manambala kufufuza, zomwe zimatithandiza kufufuza. Mu chomaliza zimapanga Kulipira kuchita (nyemba kudzazidwa cm. Pansipa) IBE.

Zinthu zimenezi tiyenera kukumbukira deregister (ndi munthu mwakuthupi udindo). Ogwira paokha kudziwa malire a mtengo kwa IBE lapansi. Kodi izi zikutanthauza chiyani? Phindu mtheradi. Chifukwa ku gulu anati Kwenikweni, atathana chuma. IBE ntchito mwanjira makhalidwe ndi thupi kuwonongeka kuichotsa pa mtengo wa atathana chuma umenshaetsya. Mu pepala bwino ali pa mtengo yotsalira, ndilo kusiyana pakati pa mtengo koyamba ndi kuchuluka kwa depreciation kwa nthawi mwasankha. The mtengo woyambirira wa IBE ndi tina phatikizapo mtengo wogulira awo.

Depreciation ndi lemba-offs

Depreciation IBE - gawo la ndalama kupanga. Depreciate pa wachina chilichonse payekha, chifukwa chuma amodzi n'zovuta. Chifukwa kusankha imodzi mwa njira ziwiri IBE mlandu (icho chiri - ife zasonyeza mwatsatanetsatane pamwamba), malinga ndi ndondomeko mlandu kampani. Pali kachitidwe wapadera wa kusayembekeza. A nyemba ngati chikalata anapereka chithunzi pansipa, kudzakuthandizani Asia novice nkhaniyi pa nkhani imeneyi.

Kawirikawiri IBE inakhazikitsa mu ntchito, nthawi yomweyo debited: madebiti nkhani 20, 23, 26, 25, 31, 43. Kapena Deuteronomo 29, 08, 88, 81, 96. Nkhani ngongole 12, ku boma 1.

chifukwa cha nkhani IBE

Chifukwa kuti IBE ndi kuvala kayendedwe ntchito losiyana: .. 13, 12, 15, 16, 48 ... zinthu zonse zokhudzana ndi chiphaso cha IBE ndi - ndi amodzi mu nkhani ya zipangizo, ie, ntchito 15, 16 ngongole. Ndiye, wotuluka zonse zinalembedwa chisanadze DT15. Kenako ndipo 16 otsutsika chifukwa IBE.

zinthu zosalongosoka ndi kuzera kuchita nazo.

Chabwino, takambiranazi chinthu monga IBE: ndiko kuti, mmene zinthu mlandu mu gulu ili Kulipira. Tikukhulupirira kuti nthawi ntchito pa kuwerenga zinthu zimene sichimaperekedwa chabe kwa inu.