Tax mlandu - izo ... Cholinga cha mlandu msonkho. Tax mlandu wa gulu

Tax mlandu - Ntchitoyi lithe mfundo zolemba chachikulu. Grouping mudziwe ikuchitika malinga ndi chakudya cha Tax Code. Opereka akupanga dongosolo lawo limene mlandu msonkho idzachitike. Cholinga cha ntchito - Tanthauzo la Nawonso achichepere azimayi bajeti mokakamizidwa.

magulu wosuta

Cholinga cha mlandu msonkho kudziwa okhudzidwa ndi. Ogwiritsa ntchito mfundo anawagawa m'magulu awiri: mkati ndi kunja. Machitidwe otsiriza zakayendesedwe ka ntchito za bizinesi. Kwa anthu mkati, zolemba msonkho - ndi amawatenga pa mtengo si kupanga. ndalama izi, malinga ndi chakudya cha Tax Code, si n'komwe mu mawerengedwe m'munsi. kwa iwo, makamaka kuyikapo mtengo wa mitundu yosiyanasiyana ya Malipilo linaperekedwa kwa wogwila ntchito kapena ogwira kasamalidwe, kuwonjezera malipiro zafotokozeredwa mgwirizano, komanso ndalama za thandizo. Kuchepetsa ndalama, mukhoza konza ndalama msonkho zolinga msonkho. ogwiritsa ntchito kunja monga kulamulira nyumba yoyamba ndi alangizi pa ntchito ya chakudya cha Tax Code. Akuluakulu a zamisonkho kuwunika kulondola maziko a anapezazo ndi, kulamulira otaya malipiro aikidwa pa udindo bajeti. Alangizi kupereka malangizo kuchepetsa amachotsera, kudziwa malangizo mfundo ndalama kampani.

ntchito

Mogwirizana ndi zofuna za owerenga, tisaiwale mavuto ena, kukhazikitsa amene amathandiza chifukwa msonkho. Ali:

1. Mapangidwe mfundo zodalirika ndi mabuku kuchuluka kwa ndalama ndi kulipirira samalipira mu malinga ndi zimene anatsimikiza m'munsi zopereka mokakamizidwa panthawi malipoti.
2. Popereka mauthenga ogwiritsa mkati ndi kunja kwa chikonzero cha ulamuliro, Timeliness of mawerengedwe ndi malipiro a ndalama mu bajeti.
3. Kupeza mfundo zakayendesedwe ka ntchito za bizinesi kuti optimizes malipiro ndi kuchepetsa mavuto.

Kulunjika deta loitanirana

Monga njira kukwaniritsa zolinga zokhudza pamwamba grouping mfundo za zolembedwa chachikulu. Mlandu ndi msonkho mlandu ntchito limodzi ndi mzake. Nthawiyi, kachitidwe kugwiritsa ntchito zosiyana. Makamaka, mlandu msonkho mu bungwe amafuna uthenga zowombetsa mkota. Zosonkhanitsira deta ikuchitika mwa zikalata chachikulu. Tax mlandu wa bungwe zizionetsa:

1. Ndondomeko imene kuchuluka kwa ndalama kwaiye ndalama.
2. The malamulo kudziwa chiwerengero cha ndalama zimene n'komwe kwa msonkho mu nyengo ilili.
3. Kuchuluka kwa ndalama zotsalira, ndi kunditumiza ku yotsatira nthawi imeneyi.
4. Malamulo kukhazikitsa Uwerenge nkhokwe anapanga.
5. Ukulu wa kuyamikira bajeti.

Information, zolemba msonkho simungathe kuziona nkhani mlandu. Makonzedwe amenewa inakhazikitsa NC 314 ija. Umboni deta msonkho mlandu ikuchitika:

1. The zolembedwa chachikulu. Amakhala, mwa zina, madzulowo ndi thandizo nkhaniyi.
2. Analytical akaundula.
3. Kuwerengetsa a msonkho m'munsi.

zinthu

Tax Malawi - yachokera ndi kufanizitsa kwa mudziwe ndalama ndi kulipirira ogwira kudziwa imfa ndi phindu. Monga otsiriza, monga Nkhani 247 NC protrude kuchuluka kwa ndalama analandira, yafupika ndi kuchuluka kwa ndalama. Ndalama zolinga msonkho anawagawa zimene n'komwe mu nthawi panopa, ndi iwo amene anasamutsidwa kwa lotsatira. Pamene chimodzi cha zolinga zikuluzikulu mtima mtima kuchuluka kwa ndalama kuvomerezedwa ndi kuchuluka kwa arrears zopereka kwa zasungidwa pa tsiku lenileni. Phunziro la mlandu ndi ntchito sanali lokhalamo anthu ndi mafakitale bungwe, kukhazikitsa amene ali ndi udindo kupereka msonkho.

mfundo

Kusunga kaundula zachokera zotsatirazi mfundo izi:

1. ndalama zambiri.
2. Katundu kudzipatula.
3. Kupitiriza kwa ogwira ntchito a.
4. NTHAWI YOCHITA mfundo zachuma a moyo.
5. The ndondomeko ya ntchito malamulo ndi mchikhalidwe ya Tax Code.
6. The pachilichonse za kuzindikira za ndalama ndi ndalama.

ndalama kayesedwe

Malinga ndi Article 249 Tax ndalama kwa malonda anatsimikiza ndalama zonse zokhudza malipiro malonda anagulitsa ufulu katundu, amene afotokozedwa mu mtundu kapena ndalama. Wa Art. 252 wa Code motsatira kuti amalimbikitsa ndalama zimene chuma wolungamitsidwa monga ndalama wololera. Choncho kuwunika wao kuwonetsa mawu a ndalama. Malisiti, mtengo umene kuchita masamu mu ndalama zakunja, ndi n'komwe molumikizana ndi ndalama, kuchuluka kwa zomwe umaonekera rubles. Mu nkhani iyi, loyamba kumasuliridwa pa mlingo nzeru Bank wa Central.

katundu kudzipatula

chuma chogwirika, amene wokwatibwa ndi kampani, ayenera kuwaganizira padera pa zinthu za thupi anthu ena, koma ali mu bungwe. Mu NC, mfundo imeneyi amayesedwa ndi ulemu katundu depreciable. Iwo anazindikira kuti chuma chogwirika, mankhwala ntchito nzeru, ndi zinthu zina zimene wokwatibwa ndi kampani.

malonda kupitiriza

Tax mlandu m'pofunika kukhala nthawi zonse pa kukhalako kwa ogwira ntchito ndi tsiku ake a kukhazikitsidwa kwa liquidation / ziŵalo. Mfundo imeneyi ntchito popanga ndondomeko ya kuwerengetsa depreciation katundu. Accrual wa ndalama ziwalo ikuchitika yekha kwa nthaŵi ya kampani ndipo itha pa akamaliza ntchito.

Zosakhalitsa mfundo zina

Malinga Art. 271 ya Tax revenues pokhapokha anazindikira nthawi imene Yak. Zilibe kanthu polandirira msonkho lenileni la ndalama, katundu ufulu, chuma. Malinga ndi nkhani 272 Tax ndalama amavomerezedwa zolinga misonkho iwo adzakhala anazindikira monga mu nthawi imene iwo ikukhudzana. Zilibe kanthu nthawi ya disbursement kwenikweni kapena malipiro kwinakwake.

mfundo zina

Article 313 Tax Code lili ndichisangalalo umene samalipira wa afunika zonse kutsatira malamulo ndi mchikhalidwe malamulo msonkho kwa nthawi wina ndi mzake. Mfundo imeneyi imakhudzanso zinthu zonse, nkhani sipangakhalenso zowombetsa mkota kupanga maziko a misonkho. Nkhani 271 ndi 272 kuona kufunika kwa kuzindikira yunifolomu ya ndalama ndi revenues. Mfundo Izi zikutanthauza kuti ndalama zalembedwa mu nthawi yomweyo kupeza ndalama kumene kunachitika wachotsa.

Mlandu ndi msonkho timva

N'kupanga dongosolo la deta ndi buku la deta kuti tipeze msonkho m'munsi, ndi gulu chuma ayenera kuganizira zingapo zofunika. Tax mlandu ayenera gulu n'cholinga mfundo zolemba chachikulu kupereka mwayi kwa:

1. Mosalekeza kuganizira mfundo za moyo zachuma kuti mumve.
2. systematization zochitika.
3. Mapangidwe zizindikiro adzabweranso pa zopereka phindu.

Mosiyana ndi mlandu, kasamalidwe yomwe ikuchitika mosamalitsa malinga Ras ndi tchati nkhani, mfundo wosamalitsa si anapereka kwa mlandu msonkho. Mogwirizana ndi buku ili la mauthenga kudziŵa m'munsi msonkho ikuchitika pa nkhaniyi, iwo anayamba dongosolo lawo. Pankhaniyi, akuluakulu a msonkho sangathe kukhazikitsa mokakamizidwa kwa mitundu yonse ya zolembedwa ntchito kumalo a ntchito.

Njira malipoti

The ogwira ntchito yoyenda yokha mlandu dongosolo akhoza analenga kuti si zogwirizana ndi ndalama. Aliyense ntchito Pankhaniyi adzakhala zimaonekera m'kaundula. Njira yachiwiri - gulu la mlandu msonkho ntchito mfundo mlandu. chimake Izi si ntchito kwambiri, choncho kwambiri kufikapo. Njira imeneyi mogwirizana ndi makonzedwe a Article 313 Tax Code. Mu ponseponse izi anakhazikitsa kudziwanso m'munsi pa mapeto a nthawi iliyonse mlandu mogwirizana ndi deta msonkho mlandu pamene Ch. riziki 25 Tax kwa grouping ndi mwachidule zokhudza zinthu ndi ntchito kupanga maziko a misonkho osiyana chiwembu anakhazikitsa malamulo mlandu. Ngati malo a yemweyo, mawerengedwe ndalama za malipiro kuvomerezedwa kuti bajeti zikhoza kupangidwa pogwiritsa ntchito mfundo za zolembedwa chachikulu. Pankhaniyi, muyenera kudziwa zinthu, podziwa kuti pali chimodzimodzi ndi osiyana msonkho ndi mlandu malamulo. Kenaka, kukhala ndondomeko ndi kugwiritsa ntchito mfundo za zolembedwa chachikulu mapangidwe msonkho m'munsi. Komanso, kufunika kulenga mawonekedwe akaundula chifukwa kusankha zinthu, n'komwe zolinga misonkho.