Kodi kulemba pa muyezo wa chuma lokhazikika? Malangizo, Kulumikizana

chuma lokhazikika kwa ogwira - zonse ntchito mu ntchito chuma chaka kuposa wina - n'kogwiritsa nkhani kuvala. hardware njira othinana, luso chakale, ndi nkhani kompyuta nthawi yaitali wadutsa kwa zaka 10 - zonse izi zimabweretsa kufunika kusintha chuma. Kodi kulemba pa muyezo wa chuma lokhazikika? Kodi Kulumikizana pamene kuli kofunikira kuti? Mayankho adzatsegulidwa kwa wowerenga nkhaniyi.

Zochita za chuma atathana

Pofuna kukwaniritsa kumvetsa pazipita zimene zikuchitika, tiyeni kukumbukira mfundo katundu, zida ndi katundu zimene ali nazo. Choncho, Os - ndi chuma sanali atsopano a kampani, amene ali ndi maonekedwe enieni ndiponso isungeni pa ntchito. zinthu zimenezi analengedwa ntchito nthawi yaitali.

Pa nthawi imeneyo, malingana ngati iwo kupindula Os mwanjira nawo ntchito bizinesi ya kampani. Choncho, phindu ayenera kukhala mbali ya mtengo wa mankhwala itatha. Kodi zimenezi zimachitika? Kumene, mbali. Pang'onopang'ono ofanana pa gulu la katundu mu ndondomeko ya chilengedwe chimene ndiyo njira yaikulu ntchito. Kodi gawo ili la mtengo choikidwa zida kapena maofesi? amortization izi. Mwezi uliwonse pa nkhani 02 amasonkhana kuwerengera ndalama, limene adawalamulira kuti mitengo ya zinthu.

Chifukwa kutaya katundu atathana

Chinthu choyamba chimene chimabwera m'maganizo pamene izo zifika kuyankhula za liquidation pa chuma - zake obsolescence makhalidwe abwino ndi zinthu, mwachitsanzo kuvala m'zonse ... Pa khalidwe za tsiku ndi malonda ndi zimene zimachitikira. Zida anatumikira nthawi yawo, depreciation analipira zonse - chinthu akhoza kulembedwa kutali. Ndipo ndi bwino Sinthani kapena kugulitsa kwa mbali.

Ngati tikuganiza monzama kwambiri ndi kuona zochitika zonse zotheka kuti angagwe mu kumalo a ntchito, likukhalira kuti zifukwa utalembedwa-kuchokera kwa chuma atathana zambiri:

• zogulitsa;
• kuwombola malo ena malingana ndi mgwirizano tsintho;
• zoperekazo;
• kulephera chifukwa boma la mwadzidzidzi;
• avale msanga;
• kuba katundu.

Munyengo pali kufunika kuti zikalata zogwirizana natsimikiza chifukwa cha syncope nazo ndi otetezeka kukwaniritsidwa kwa ntchito zachuma nkhani.

malangizo General

Kodi thanani chuma kuliika pa pepala bwino, mwachitsanzo. E. kulembamo mfundo decommissioning? ulamuliro amene kudziwa katundu ndi oyenera ntchito kapena nthawi kutumiza kupuma? Zifika ndondomeko kuthandiza mlandu. Kuyenera muli malangizo omveka bwino mmene thanani muyezo wa chuma lokhazikika. Mu mau, ntchito, amene analamula kuti tione woyenerera wa chuma, moyenera ntchito yake ndi kutaya. Amakhala ndi mutu wa kampani, akauntanti ndi mutu wa dipatimenti imene Os izi anaika. Nthawi zina, inu angaitanidwe akatswiri panokha kumvetsa makhalidwe luso chinthu.

kusankha ntchito ndiye zalembedwa. Ngati liquidation pa chuma wavomerezedwa, ntchito umatulutsa decommissioning ndipo anapanga zolemba yoyenera mu zolemba mlandu.

buku la

Pambuyo anayendera chinthu ndi Commission pofuna kukhazikitsa zifukwa kusowa decommissioning, deta chili akuchita kulemba wolemera Os. Drafting ndi chikalata nazo chofunika katundu wa kampani pepala bwino. RF Ministry of Finance anayamba mitundu logwirizana la Machitidwe:

• Os-4 - mu kuchuluka kwa waukulu chipangizo 1 Sal.
• Os-4a - zoyendera bungwe;
• OC-4b - kwa zinthu zosiyanasiyana za chuma.

chikalata ladzala mu mabuku awiri, mmodzi amene ndi yowerengera, ndipo chachiwiri - zakuthupi udindo chuma cha munthu. Onetsetsani kuti thanani chifukwa cha Os ayenera mwachindunji. Ngati liquidation limapezeka pa vuto wina, ndodo (ndi ena) ayenera zafotokozeredwa mchitidwewo.

Apa tiri analowa mfundo zonse za chinthu: tsiku la kukhazikitsidwa kwa adula, kulowa mu utumiki, kuchuluka kwa mfundo koyamba ndi yotsalira, anapeza depreciation, kukonza zowonongeka (ngati munthu), ndipo deta zina mwachindunji ndi ntchito katundu zinalembedwa kuchokera .

Kodi kulemba pa muyezo wa chuma atathana: lembani mchitidwewo

Kupanga OC-4 satifiketi natsimikiza liquidation katundu ndipo amapereka ufulu wonse kugwira izo, tichipeza matebulo atatu. The woyamba ladzala zochokera kuchita kulandira deta ya kalembera wa. Pali atathana makhalidwe amtengo, kuphatikizapo mtengo, kuchuluka kwa depreciation anasonkhanitsa ndi akukhudzidwira moyo zothandiza.

Tebulo chachiwiri akufotokoza makhalidwe munthu wa chuma, zomwe kawirikawiri kalero olembedwa kuchita kuti alandire. Gawo lachitatu zoyenera ndalama kugwirizana ndi liquidation wa Os, komanso ubwino omwe angabuke nkhani ya kugulitsa zinthu yotsalira kapena zida zosinthira. Chifupikitso ku decommissioning wa chinthu, limene linalembedwa mu zotsatira ndalama.

Kodi kulemba pa muyezo wa chuma kuliika pa STS?

Cholinga boma msonkho losiyana zinthu zambiri kuchokera kulongosola mfundo ambiri amavomereza. Nthawi Ndondomeko kusayembekeza chuma ku muyezo pepala la malonda ang'onoang'ono - (. Article 346.16) msonkho Code. Malinga ndi Code, pa kutaya katundu mapulani ntchito zomwe sizingatheke m'tsogolo, ndalama zawo zili m'gulu m'munsi msonkho si bwino ntchito. Kuchuluka otsala pa pepala bwino pa liquidation wa chuma mapulani musatenge chifukwa zolinga msonkho.

Ngati kalembera pantchito limapezeka kale tsiku lomaliza, muyenera recalculate m'munsi msonkho. Pankhani ya lemba-kuchokera chifukwa kuwonongeka maganizo kapena thupi la katunduyo mabizinesi ang'onoang'ono osachita.

Wabwino chifukwa amavala

Kodi thanani depreciated chuma kuliika pa pepala bwino? Mwina chophweka kwa nkhani yowerengera. Ngati nthawi ya miyoyo ankayembekezera zothandiza kwathunthu chinachitikira pamodzi leni yotsalira phindu pansi kuti ziro, ndipo pambuyo kupanga mchitidwe wa kusayembekeza chinthu ikutha kukalembedwa mu katundu wa kampani.

Pamene kuwonongeka maganizo kapena thupi limapezeka kale kuposa anakonza, m'pofunika kuti kuwerengetsera amene deta zidzafunika on:

• koyamba ntchito ndalama (wogulira + kutumiza + unsembe);
• anasonkhanitsa depreciation nyengo utsi (lolingana ngongole subaccount 02);
• mtengo yotsalira wofanana ndi kusiyana pakati pa mtengo mbiri ndipo anapeza depreciation.

Mtengo yamasika deducted pa nkhani 01. Mapeto a khalidwe la chuma mawu ndalama.

The ndondomeko ya zolemba amakhala ndi madebiti bwino katundu, oipa ndi avale, Tingaone mu tebulo pansipa:

Structured Kulumikizana kwathunthu amasonyeza bwanji kuti thanani muyezo wa chuma lokhazikika. Pankhani ya n'kupanga zabwino liquidation mtengo, phindu lake amati ndi 91,1.

Sale katundu

Palibe amaletsa ndi ogwira kugulitsa katundu pa zinthu malamulo. Deta pa ndalama ndi revenues, zomwe zinachititsa kuti ndondomeko ya kugulitsa katundu kwa munthu wina kapena bungwe lalamulo kuti ntchito ndi 91. Ndalama anapeza ndalama madebiti, ngongole - ndalama.

Lembani-offs wa chuma anakonza mwambo kugulitsa kuwonjezera kulipira mchitidwewo ndi mgwirizano wa kugulitsa limodzi ndi zolemba:

• Deuteronomo 01 "kutaya" Km 01,1 - mtengo wa kufunika koyamba pa chuma.
• Ndine 02 Km 01 "kutaya" - kuchuluka kwa anapeza depreciation.
• Deuteronomo 91,2 Km 01 "kutaya" - mtengo wa mtengo yotsalira ya kalembera wa.
• Ndine 62 Km 91,1 - amasonyeza kuchuluka kwa chimaposa kugulitsa katundu.
• Deuteronomo 91,2 Km 68,2 - mlandu VAT pa anazindikira dongosolo ntchito.

Monga mukuonera, ambiri a zolemba za lifanane ndi aligorivimu wa kusayembekeza katundu pamene ankavala.

Mphatso za hayala likulu la ogwira ntchito ina

Kodi kulemba pa muyezo wa chuma atathana anapanga gawo chopereka? Zolinga zimenezi, anapereka kudzera 58. Msungidwe mu likulu ovomerezeka a mabungwe ena Nthawi zambiri ndi zopindulitsa kwa wazamalonda lapansi. Kulumikizana adzakhala motere:

• Deuteronomo 01 "kutaya" Km 01,1 - mtengo wa kufunika koyamba pa chuma.
• Ndine 02 Km 01 "kutaya" - kuchuluka kwa anapeza depreciation.
• Deuteronomo 91,2 Km 01 "kutaya" - mtengo wa mtengo yotsalira ya kalembera wa.
• Ndine 58 Km 01 - amasonyeza kuchuluka kwa zopereka kwa hayala likulu la kampani ina.

Dziwani kuti zopereka mwagwirizana sangathe amati ndi kukhazikitsa, ndipo chotero VAT kuchuluka gawo si mlandu.

zosadziwika kutengerapo

Gululi ufulu kutaya katundu pa nzeru zake. Chinthu chachikulu kuti anachita zochita mogwirizana ndi malamulo okhazikika. Pamene chopereka cha chuma monga thanani chuma kuliika pa pepala bwino? Imayamba ndi lolemba zochita yemweyo: otsala a mtengo choyambirira ndipo anapeza depreciation. Ndiye, mtengo yotsalira kwalembedwa mu "ndalama zina". Limasonkhanitsa ndi kuti ndalama zina anakhumudwitsa mu chopereka kwa chinthu. Ndipo adawalamulira VAT pamaziko a mtengo panopa msika pa chuma.

Kodi kusiyana yakumadzulo mlandu mchitidwe wa chopereka kuchokera zogulitsa chiyani? Mbali yoyamba, zopeza sangakhoze anapanga okha ndalama. Pamene ndikukhazikitsa kampani mwayi akapezeko ndalama ndi kutuluka pa phindu, kapena kubisa ndalama. Zotsatira za chuma (imfa) ya chuma olembedwa kuchokera kupereka Kulumikizana 99 Kr 91,9 Am.

Tsankho liquidation wa chuma

Thanani bwino njira yaikulu simungathe kwathunthu. njira kawirikawiri amagwiritsidwa ntchito kwa malo ndi cholinga wamakono, redevelopment kapena zolinga zina. Pankhani maofesi ndi nyumba, mbali unusable akhoza anagwetsa pamene gawo lalikulu m'malo.

Iwo likukhalira kuti zoona ndi njira yaikulu mu chuma cha ogwira ntchito, koma kusintha ake phindu. Pa nkhani imeneyi, pali kufunika kwa mwanayo chuma, komanso recalculation wa depreciation. Mthumba ndi ndalama kuchokera liquidation tsankho umaonekera nkhani 91.

Kodi thanani chuma lokhazikika kwa zinthu zoyenera? Kuti izi ziyenera subtracted pa mtengo watsopano wa pachiyambi, kuchuluka kwa depreciation ndi zotsalira limene anasonyeza mu nkhani 91 Malawi.