Unbilled makontena - ichi ... mlandu katundu unbilled

Ife amalonda zambiri vuto linalake kumene mukufuna kulowa mu mabuku zipangizo popanda zikalata. Mu mlandu, ntchito izi ndi dzina yeniyeni - osakhala invoiced makontena. ndikupeleka ichi, chimene matupi anayendera kulipira mwapadera. Tikambirana mwatsatanetsatane ndondomeko mlandu awo.

kulembetsa

Russian Ministry of Finance mu 2001, zachitika "Malangizo kulongosola za inventories." Iwo ananena kuti sanali invoiced makontena - izo amapereka, amene anadza ku bungwe popanda zikalata Pamudzi: .. Nkhani, amafuna malipiro, etc. mankhwala izi zopangidwa pa kalata ya kuvomereza (fomu nambala 132). Timadzipereka mwa mabuku awiri. Choyamba ndi wogula, ndi zina imatumizidwa katundu wa. Mchitidwe limati: mankhwala dzina, unit wa muyeso, kuchuluka kwake, mtengo, kuchuluka ndi wopanda VAT.

Mlandu katundu unbilled

Mabungwe apeze njira zonse kupeza zikalata kuchokera bizinezi mu nyengo ndi madebiti zinthu za General Malamulo. makontena Unbilled ali adalowa monga momwe malipiro osachepera. The mawunikidwe ndi kupanga kuyankha mwachindunji wosuta (msika) mitengo.

makontena Unbilled zinalembedwa mlandu Kulumikizana DT10 (41) KT60. Ngati kukhoma likukhalira kuti mtengo leni isiyana ndi boma, izo zidzakhala zofunikira kusintha kuti mpukutuwu. Dongosolo la ndondomeko izi zidalira pa nthawi ya chiphaso cha sheya. Ngati lolemba katundu ndi chiphaso cha yamalonda kukubereka mu chaka kalendala wosakwatiwa, muyenera kusintha mtengo zipangizo analandira, koma kusiyana kwake, ndi zitasintha.

CHITSANZO 1

JSC zinasaina pangano ufa. Mu March kampani analandira mtanda a zipangizo popanda zikalata. Yowerengera capitalized pa mitengo yobereka wakale katundu kuchokera katundu uyu (110 thous. Pakani.). M'mwezi womwewo zapita kupanga ufa, mkate anapangidwa kuchokera kwa iwo, chimene yomweyo akuyendera. Mu April, ndi katundu akadandaule zikalata kuthetsa limene yaiwisi mtengo zinthu zinali 121 zikwi. Opaka. Ganizirani mu wogula ndi makontena sanali invoiced wa pepala bwino. Kulumikizana:

• DT10 KT60 - 100 zikwi rubles .. - kuganizira ufa pa mitengo msika.
• DT19 KT60 - 10 zikwi rubles .. - kuganizira VAT.
• DT20 KT10 - 100 zikwi rubles .. - ufa anasamutsa mu ulimi.

Pambuyo chiphaso cha zikalata kuchokera athandizi kuti:

• DT10 KT60 - 100 zikwi rubles .. - chinathetsa mtengo wa zipangizo.
• DT19 KT60 - 10 zikwi rubles .. - adzagonjetsa VAT.
• DT20 KT10 - 100 zikwi rubles .. - chinathetsa mtengo wa zipangizo, anasamutsa mu ulimi.
• DT10 KT60 - 110 zikwi rubles .. - kuganizira mtengo wa ufa malinga ndi zolembedwa.
• DT19 KT60 - 11 zikwi rubles .. - kuganizira VAT.
• DT68 KT19 - 11 zikwi rubles .. - VAT deductible atsopano.
• DT20 KT10 - 110 zikwi rubles .. - mlandu mtengo wa zipangizo kupanga.
• DT43 KT20 - 10 zikwi rubles .. - kuganizira kusiyana mu mtengo.
• DT60 KT51 - 121 zikwi rubles .. - wopereka malipiro kwa katundu wa.

zochitika zapadera

Documents pa kotunga neotfakturnye akhoza anasamutsa kwa lotsatira Chaka chino. Ndiye ndondomeko ya kusintha kudzadalira kusiyana mitengo:

• DT91-2 KT60 - kukula ngongole ndipo ananyezimiritsa imfa ya zaka zam'mbuyo (ngati mtengo mu zolemba pansipa amatamanda).
• DT60 KT91-1 - kuchepetsa ngongole ndi chinyezimiro cha phindu chaka isanafike (ngati mitengo mu zolemba pamwamba amatamanda).

CHITSANZO 2

CJSC zinasaina pangano kotunga zipangizo. Chimodzi mwa magulu anavomera mu November 2015, ndi katundu ali sinabweretse zikalata. bungwe wayankha nkhani yake 10 pamaziko a yobereka choyambirira zipangizo zofanana ndi ndalama 24.898 rubles. Mu November, bungwe ntchito zipangizo potipatsa ntchito ndi mu mwezi womwewo analandira atuluka. zikalata Kutumiza anazipereka okha April 2016. The mtengo enieni zipangizo zochepa capitalized - 24 780 rubles. Sonyezani wogula Bu mlandu kusintha ndi zinthu unbilled. Kulumikizana:

1. 2015:

• DT10 KT60 - 21,1 zikwi rubles .. - zipangizo capitalized mulibemo.
• DT19 KT60 - 3798 rubles. - kuganizira kuchuluka kwa msonkho.
• DT20 KT10 - 21,1 zikwi rubles .. - Zipangizo zimatayidwa zogwirira ntchito.

2. 2016:

• KT91-1 DT60 - 100 rubles. - kuchepetsa kuchuluka kwa ngongole kuti katundu wa.
• DT19 KT60 - 3798 rubles. - zitasintha ya VAT.
• DT19 KT60 - 3780 rubles. - nkhani VAT pa yamalonda.
• DT68 KT19 - 3780 rubles. - deduct kuchuluka kwa msonkho pa zipangizo.
• DT60 KT51- 24,78 ths. Opaka. - wopereka malipiro kwa katundu wa.

nkhani zina

TMC angaloŵe mu mabuku 15 ndi 16 nkhani. Kenako, ntchito kusintha ikuchitika pa aligorivimu amenewa:

• DT10 (41) KT15 - nkhokwe yobereka.
• DT15 KT60 - kusonyeza ngongole katundu wa.
• DT15 KT60 - zipangizo mtengo kusintha.
• DT16 KT15 - mtengo owonjezera pa mtengo kuwerengera.
• DT15 KT16 - pa muyeso wa mtengo pa mtengo.

CHITSANZO 3

JSC analandira kutumiza ufa popanda zikalata. bungwe capitalized pa zipangizo zopangira mlandu 15 ndi 16 pa mtengo kuwerengera - 130 zikwi rubles .. M'makalata, amene anafika kumapeto kwa mwezi, mtengo wa zipangizo lili 129,8 zikwi. Opaka. Malipiro anapangidwa pambuyo chiphaso chikalatacho. Zolemba mu wogula Bu pa tsiku chiphaso cha zipangizo:

• DT10 KT15 - 130 zikwi rubles .. - capitalized zopangira.
• DT15 KT60 - 130 zikwi rubles .. - amasonyeza katundu kwambiri.

Pa nthawi ya chiphaso cha zikalata:

• DT15 KT60 - 130 zikwi rubles .. - zopanda mtengo wa zipangizo.
• DT15 KT60 - 110 zikwi rubles .. - kuonetsa ndalama lenileni la yobereka.
• DT19 KT60 - 19,8 zikwi rubles .. - kuganizira VAT.
• DT68 KT19 - 19,8 zikwi rubles .. - VAT deductible atsopano.
• DT60 KT51 - 129,8 zikwi rubles .. - achotsedwa malipiro.
• DT15 KT16 - 20 zikwi rubles .. - kusintha kwa mitengo zopangira (kumapeto kwa mwezi).

VAT

Malinga Art. 171 ya Tax Code, ndi wokhoma akhoza kuchepetsa VAT ngati:

• Zamgululi Anagula wotuluka msonkho, ndi akagulitse;
• Iwo amatamanda;
• pali ndalama kwa wogulitsa.

Taonani zinthu zakumwamba ndi katundu unbilled.

ntchito chandamale

Zamgululi akhoza kugulidwa kwa nchito za msonkho ndipo sanali msonkho. Mu zochitika m'pofunika kuti titsimikize litsatidwe choyamba cha mavuto amenewa.

lolemba

Ngati mlandu makontena unbilled ikuchitika pa maziko a inivoyisi TORG-12, bungwe ali ndi ufulu VAT pogula ngati deductible. Ngati msonkho pa kuyenderako amazindikira opaleshoni monga kudwala, kutsutsa ufulu wawo udzakhala kukhoti.

Maganizo imeneyi ndi zinthu kulanda katundu ndi wogula. Ngati katundu ndi kutumizidwa pa malo katundu, izo akuyenera kupereka (kudutsa chonyamulira a) wonyamulira katundu kuti wogula. sanamwe zidzasonyeze kusowa umboni wa nkhokwe chiphaso bungwe, palibe chifukwa kuti VAT lapansi.

inivoyisi

Kuganiza nkhani ndi kunditumiza ku nkhani ndi kuchedwa kwa miyezi ingapo mu makontena sanali invoiced. Izi ndi kuphwanya Art. 169 ya Tax Code. Lembali limati athandizi a afunika mucite mwambo inivoyisi mwa masiku 5 kuyambira tsiku kutumiza kapena kutengerapo umwini. VAT akhoza deduct pokhapokha chiphaso cha yamalonda, koma m'pofunika kusankha nthawi msonkho. Malinga ndi kalata Utumiki wa nambala Finance 253, deduction akhoza kokha mu nthawi imene wogula walandira inivoyisi. Koma njira zimenezi akhoza tcheru anthu akuluakulu msonkho. Ndiye m'pofunika kuteteza maganizo a khotilo.

Ngati mulankhula kalata kuchokera ku Unduna wa Zachuma, kuchita zimenezi zingachitike. The katundu adzakhala amasonyeza mu tsiku chikalata cha July 17, 2015, koma wogula adzalandira inivoyisi pa manja a August 18 okha 2015. VAT akhoza deduct yekha mu August mwezi. Pofuna kupewa mavuto msonkho, ayambe kukonzekera chikalata chotsimikizira polandirira msonkho yamalonda Ndi mu August. Zimenezi zingakhale envelopu ndi sitampu pa, kalata yapamwamba, makalata chipika.

Tax pa phindu

makontena Unbilled amaonedwa nthawi yobereka pamene katundu ali sinabweretse zikalata. Pamene kuwerengetsa msonkho ndalama (GMP) zinthu ngati sangathe n'komwe. Mu zitsanzo takambirana sanaonepo kuti zipangizo akhoza mlandu kupanga kupeza mapepala. Pankhaniyi, m'munsi kwa mawerengedwe a NPP gulu ndalama ayenera zikhulupiriro.

Ngati mapepala ndi kunditumiza ku wogula mpaka kugonjera ananena kuti, njira kusintha kwa mawerengedwe idzachitike mu dongosolo ili. M'munsi mwa PNP utachepa nthawi imene katundu anagulitsidwa. Ndalama mwachindunji kapena kudzera m'njira zina kuti kugawa olembedwa mu yopanga zipangizo. Mbali yoyamba, ndalama analembedwa nthawi imene kupanga wakhala anazindikira, ndipo chachiwiri - pa nthawi ya kumasulidwa kwa katundu ndi zipangizo kupanga. Ngati bungwe lanu amagwiritsa njira ndalama, m'munsi kwa NPP ayenera kuchepetsedwa pamene kupanga amene anapuma pantchito makontena sanali invoiced. Izi zafotokozedwa m'nkhani. 320 ya Tax Code.

Ngati katundu wapereka zikalata pambuyo kuzipeleka ananena, gulu la mungathe (koma si thayo) kupala "utochnenku". Miscalculation Sichinatsitsidwe zinachititsa kuti kuchepa kuchuluka kwa msonkho. Chifukwa mtengo wa katundu unbilled ungasonyezedwere nyengo ilili.

Ngati bungwe lanu amagwiritsa PBU 18/02, zinapangitsa kusiyana zosakhalitsa kungachititse kuti mapangidwe kalembera msonkho. Bwino ayenera kusonyeza zolemba izi:

• DT09 KT68 - mlandu msonkho kalembera wanu.
• DT68 KT09 - utalembedwa-kuchokera kwa chuma msonkho pambuyo kuchepetsa m'munsi kwa NPP.