Zachitika kuti msonkho. msonkho: malipiro pasadakhale

Malipiro a ndalama pasadakhale kwa msonkho - udindo bwino mabizinezi ambiri lalikulu. Pa nthawi yomweyo, kukhazikitsa ikukhudza kukhazikitsa kulongosola mwadongosolo zovuta kwambiri kuwerengetsera zokhudzana munazipereka, kwa mawerengedwe a mtengo chenichenicho cha ndikupeleka ziwalo, ndipo kachiwiri, fupipafupi kupanga patsogolo mu bajeti. Kodi amalembedwa mavuto onse angathe kuthetsedwa?

Amene ayenera kulipira patsogolo pa msonkho?

Ati boma patsogolo kwa msonkho ndi Makampani onse, mfundo imvera kupereka zingati yoyenera. Awa onse Russian mabungwe alamulo (LLC, JSC), mabungwe akunja (mu mawonekedwe a utumwi, ntchito latsopano la Russia mu mawu a pangano mayiko kapena ili mu Russia Government), musagwiritsire ntchito iliyonse ya njira msonkho zina - mwachitsanzo, USN, UTII kapena UAT, ndi Musatenge kunja kupereka msonkho pa njuga. Komanso, kukwaniritsidwa kwa udindo uwu, ngati malipiro a msonkho ndalama, anthu osachita wa pakati "Skolkovo '.

Terms of kupereka msonkho ndi patsogolo

zopereka, mu funso, uyenera kulipidwa chaka pamaso pa tsiku amaloledwa ndi IRS kulengeza kwa izo. Zonena malipiro pa msonkho nkhani akhale miyezi itatu iliyonse kapena mwezi. Mbali yoyamba, iwo ayenera kunditumiza ku bajeti ndi isanafike Kutengera wa zachitikadi, wachiwiri - pamaso pa tsiku 28 mwezi yotsatira m'mbuyomu. Data pa kukula kwa deta, ndilo sonyezani kuti boma, m'mawu kulengeza kuti opatsirana kwa Federal Tax Service kumapeto kwa nyengo ya malipoti.

Yowerengera patsogolo pa msonkho: choti

njira ayenera kuchita masamu ndipo analipira patsogolo kwa msonkho, molingana ndi makonzedwe a Art. 285, 286, 287 ya Tax Code.

Choncho, malinga ndi chakudya cha Code makampani Russian ayenera kupanga ndalama zoyenera bajeti chaka-yotsiriza, ndipo mu dongosolo la ndalama pasadakhale. Awa akhoza anasamutsa m'chigawo 3 embodiments.

Choyamba, akufika msonkho sonyezani pa zotsatira za kotala 1, miyezi isanu ndi umodzi, miyezi 9, ngati pafupifupi miyezi itatu iliyonse ndalama za kampani si upambana rubles 10 miliyoni.

Kachiwiri, malipiro ziwalo anasamutsa pamwezi kuti Makampani amene analidziwitsa Federal Tax Service pa N'chimodzimodzinso ndi Boma.

Chachitatu, ngati olimba ndalama mwezi pafupifupi oposa 10 miliyoni rubles, kapena mulibe analidziwitsa Federal Tax Service choti kulipira patsogolo pa msonkho kwa chiwembu chachiwiri, malipiro lolingana mu bajeti n'kofunika kuti pa mapeto a kotala 1, miyezi isanu ndi umodzi, miyezi 9 ndi zotsatira mwezi uliwonse.

Taganizirani mfundo zina zabwino zothandiza kwa kuwerengetsa malipiro isanakwane ndi zopereka, mu funso.

Kodi kuwerengera ndalama pafupifupi?

Ngati olimba wokhumba kusamutsa katapila msonkho kwa dera woyamba, atuluka, monga taonera pamwambapa, sayenera upambana pafupifupi kwa kotala ya rubles 10 miliyoni. Koma kodi nkhaniyi kampani ayenera kudziwa muyeso yoyenera ndipo onetsetsani kuti vuto la manambala yovomerezeka, iwo adzakhala olondola?

Akatswiri amalangiza kuganizira mu dongosolo la ndalama zokha revenues amene amayambira kudzera kukhazikitsa katundu chopangidwa ndi potumikira, komanso katundu ufulu. The zikuchokera kusintha sayenera m'gulu, makamaka ndalama si ntchito, komanso anthu amene atchulidwa mu chakudya cha Art. 251 ya Tax Code. Pa ndalama yomweyo ayenera kuchita masamu popanda VAT ndi excise ntchito.

Komanso, tsiku tipeze ndalama zimadalira wotani njira ndalama fixation ndi anatengera mu bungwe - ndi ndalama kapena accrual. Taganizirani mfundo za chikuyandikira analemba mwatsatanetsatane.

Njira kwa motsimikiza revenues: ndalama ndi accrual

Kodi njira ndalama? Iye anaganiza kukonza kampani ndalama pokhapo adzapulumutsa katundu mu malinga ndi malipiro katapila. Kapena pambuyo malipiro amapita katundu amaperekedwa ndi potumikira.

Nawonso njira accrual kumaphatikizapo kuzindikira revenues ndi olimba a, kaya kapena ayi mogwira akuyendera masitepe onse okhudzana ndi zipani. Ndiko kuti, ndalama akhoza kulembedwa ndi kampani pomwepo pa chiphaso cha malipiro. Kapena atangotha ndi kuika mankhwala kapena utumiki ndipo adzayamba kuyembekezera kulipira malinga ndi mgwirizano.

Mawerengedwe a zasungidwa pafupifupi: chilinganizo

Pankhani kwenikweni kudziŵa zikutanthauza rpm mtengo - atengedwa mu 4 chipika yapita deta ndi mwachidule kenako akufufuta 4. Ngati chifukwa analandira -. Ochepera 10 mln, malipiro pasadakhale msonkho akhoza akuyendera malinga ndi chiwembu choyamba. Komabe, pambuyo nyengo malipoti, ndi mawerengedwe kuchuluka avareji ndalama zofunika kuchita kachiwiri.

Kodi kuwerengera ndalama itatu iriyonse?

chinthu china yowerengera ndi - kuwerengera malipiro enieni a msonkho kuti azikatumikira ku bajeti. Uwerenge ndikupeleka ziwalo zachokera kanjedza zimene zimasonyeza phindu lenileni la kampani, amene masamu pa maziko accrual, koma poona ndalama zimene kale kunditumiza ku boma kale.

Ngati mukufuna kulipira itatu iriyonse malipiro msonkho pasadakhale kwa nthawi chogwirizana atsimikiziridwa zochokera mankhwala Muwerenge m'munsi msonkho pa Ovomerezeka a zopereka, koma chithunzi komaliza chopereka watsimikiza zochokera kusiyana pakati amalipiritsa ndi malipoti ndi zimene anali m'gulu bajeti nthawi yapita .

Iwo akhala akugwira polingalira zomwe mlingo panopa zosonkhanitsira, mu funso.

Mlingo msonkho

Mlingo zofunika anatsimikiza ndi boma msonkho mu funso - 20% ya revenues. Pankhaniyi, kuchuluka yoyenera msonkho ndi mbali 2 - 2% ndi kunditumiza ku bajeti feduro, 18% - mu dera. maboma Regional ali ndi ufulu kusiya chithunzi chogwirizana naye. Koma kwa malire zina - dera kuchuluka msonkho ayenera kukhala wolingana kapena kupitiliza mtengo wa 13.5%.

Kodi kuwerengera ndalama zanu pamwezi?

Tiyeni tipitirize njira imene makampani ayenera kuchita masamu ndalama. ndi zina zabwino zofunika wochita chiyani? Ngati kampani amapanga ndi bajeti ya mwezi ndalama msonkho pasadakhale mopitirira malinga chiwembu zotsatirazi.

Ndithudi kuganizira kusonkhanitsa limanena zimadalira kotala chimene chingasonyeze funso.

Ngati accrual a msonkho ikuchitika kotala 1, mawerengedwe ayenera kumwedwa 2 zizindikiro:

- kuchuluka kwa malipiro mwezi wa msonkho, amene adzakhetsedwa kunditumiza ku bajeti kotala 1;

- kukula kwa deta, yemwe lolipiridwa ndi boma kotala wa 4 wa chaka chatha.

Tax malamulo RF akulangiza yowerengera kudziwa chizindikiro chimodzi monga wofanana 2 ndi.

Ngati accrual a msonkho akuyendera kotala 2, mawerengedwe a unatenga 2 zizindikiro:

- malipiro apamwezi a kotala 2 wa chaka panopa;

- miyezi itatu iliyonse malipiro ndi mtima chifukwa cha kotala 1 chaka panopa.

Pitilizani chizindikiro amasankha mtengo 1 monga kukula lolingana 1/3 2.

Ngati msonkho ndalama kuchita masamu mu Q3, kenako n'komwe, nayenso chizindikiro chachitatu:

- malipiro mwezi anapanga kotala 3;

- miyezi itatu iliyonse malipiro, amene anatsimikiza ndi zotsatira za kotala 1;

- miyezi itatu iliyonse malipiro, amene anatsimikiza chifukwa cha miyezi isanu ndi umodzi.

Yowerengera linaŵerengera ndi chinkafunika woyamba zochokera kusiyana pakati pa lachitatu ndi chiwiri imene lagawidwa atatu.

Ngati misonkho ndalama mopitirira mu kotala 4, kenako n'komwe, kachiwiri, 3 zizindikiro:

- malipiro apamwezi tidzakwatulidwa kunditumiza ku boma kotala 4;

- ndi itatu iriyonse malipiro a chaka theka;

- ndi itatu iriyonse malipiro kwa miyezi 9.

Mtengo wa chizindikiro choyamba anatsimikiza mogwirizana ndi njira imeneyi kuti kuti taonazi: choyamba, yowerengera chachiwiri subtracts ku wachitatu kenako ukugawa chifukwa akamagwira 3.

Chitsanzo cha kuwerengetsa malipiro itatu iriyonse

Tsopano tiyeni tione mmene kuchita masamu kuchita, msonkho ndalama. Mwachitsanzo mawerengedwe a malipiro miyezi itatu iliyonse ya malipiro zogwirizana adzakhala lophweka. Zonena msonkho kwa Q1 anatsimikiza ndi ndalama mankhwala - zilekeni wofanana 100 zikwi, ndi mlingo unakhazikitsidwa kuti zopereka, -. Zikhale wofanana ndi muyezo ndi 20%. Malipiro, choncho 60 chikwi. Rubles.

Nawonso msonkho pasadakhale kwa kotala 2 kudzayesedwa ngati kusiyana pakati pa mtengo panopa deta ndi amene amalipidwa nthawi yapita. Mwachitsanzo, ngati kotala 2 ndi olimba ayenera kupanga boma 100 zikwi. Rubles, kwenikweni ayenera kulipira 40 chikwi. Rubles.

Chitsanzo cha kuwerengetsa malipiro apamwezi

Nawonso mwezi midzi pasadakhale msonkho kungabweretse kutsegula wa chilinganizo zovuta zambiri. Mwachitsanzo, ngati tiyenera kuwerengera malipiro mu Q1, ndi, monga taonera pamwambapa, ayenera kukhala wolingana ndi zimene amatanthauza kuti kotala wa 4 wa chaka chatha zachuma. Nawonso chizindikiro chachiwiri limanenedwa ngati kusiyana malipiro miyezi itatu iliyonse kwa miyezi 9 ndipo miyezi isanu ndi umodzi, akufufuta 3. Ngati mtengo wa chizindikiro choyamba 100 zikwi. Rubles, pamene lachiwiri, mwachitsanzo, 70 chikwi., Kupereka mwezi wa Q1 zofanana ndi kuti anawerengedwa kotala wa 4 wa chaka chatha zachuma, wokwanira 10 chikwi. rubles.

Mawerengedwe a pasadakhale kupereka msonkho: mokoma

Tiyeni tione ena mwa zina zabwino zimene zimaonetsa ndondomeko monga kupereka msonkho ndalama pa chiwembu pasadakhale.

Choyamba, akatswiri amalangiza amamvetsera chakuti pa kudziwika akauntanti kotala panopa, yocheperako kuchuluka kwa phindu poyelekeza, kapena kudziwika amalipiritsa imfa malipoti kusamutsa kuti boma mulimonse kutero. Komabe, malipiro ofanana nawo adzakhala ndi udindo wa overpayment, ndipo iwo akhoza nyamukani ndi udindo alipire m'tsogolo, ndi zina - kubwerera ku bajeti.

mfundo ina ndi khalidwe la deta kusinkhasinkha ndalama zomwezo. Akatswiri amanena kuti akonze ndikupeleka lolingana Sikuti kotala 1 chaka panopa. Mfundo yakuti zoperekazo zofanana ndi amene anapanga mu bajeti kotala wa 4 wa chaka chatha zachuma ndi kulowa mu kulengeza kwa miyezi 9.

Pamwamba tinaona kuti mtima wa kuchuluka kwa ndalama ndi n'komwe posankha chiwembu chifukwa chobwezera cha kulingalira mu bajeti kupeza kwakukulukulu zimadalira njira yomwe amagwiritsa ntchito ndalama bungwe amodzi - ndalama kapena accrual. Nuance mu nkhani iyi ndi njira ndalama zimene anapeza dongosolo kuyenera kuphatikizapo patsogolo analandira. msonkho Motero masamu kutenga nkhani ya malipiro pasadakhale katundu ndi ntchito. Amene pa nthawi ya chiphaso cha ndalama zolunjika kuchokera counterparty sangakhoze kwa iye. Nayenso, pamene njira mawerengedwe mu dongosolo la ndalama Sikuti kuwerengera patsogolo analandira. Ndalama msonkho Pankhaniyi anatsimikiza pokhapokha olimba adzakwaniritsadi magawo onse a ubwenzi malamulo ndi counterparty ndi, zokhudzana ndi mwa kundipatsako kwa katundu kapena makonzedwe a misonkhano.