Zitsanzo bwino mapepala. nadzaza Kusamala Mapepala Zitsanzo

Makampani ambiri Russian ayenera kupereka FTS bwino pepala. Tsamba ili lili kanjedza kunyezimiritsa ntchito zolowa, ndalama ndi ngongole. Choncho, muyezo pepala - gwero lofunika kwambiri pa zomwe zikusonyeza mlingo wa ntchito za kumalo a ntchito. Kodi pepala ziyenera? Izo zikhoza kuwoneka ngati zitsanzo mapepala bwino?

Kodi muyezo pepala?

Kuyamba ganizirani nkhani ongolankhula. Choncho, musanayambe kufufuza chitsanzo bwino mapepala, m'pofunika kuganizira chikhalidwe cha zodabwitsazi. Pansi pa kuganizira mawu akuti kawirikawiri amatanthauza kuti njira ya grouping ndi gulu la mudziwe kuwalitsa chuma katundu wa bungwe mawu ndalama.

Kusamala pepala, monga ulamuliro, ali Ndime 2 - pa katundu ndi ngongole. Chuma choyamba amasonyeza anagawira pa kapangidwe ndi dongosolo, lachiwiri - zimagawidwa zochokera udachokera. Kusamala pepala ndi kumapeto kwa chaka.

Kodi ndiyenera kupanga bwino pepala?

Pankhani ambiri - m'pofunika. Muyezo pepala makampani Russian - ndondomeko anaika mu malamulo. Kupatulapo wayikidwa akhale IP - pansi pa chikhalidwe cha mlandu ndalama zolowa ndi mabuku mabizinesi. Mabizinezi anawawerenga, LLC ayenera kupereka bwino, ngakhale ngati ntchito ndi USN.

bwino pepala mtundu

Mwalamulo kumatanthauza chikalata yofunika kwambiri imene kampani ayenera kukauza manambalawo mlandu ku mbali ya boma - mawonekedwe 0710001, lolingana OKUD. Kapena ngati nthawi zambiri mwamwayi amatchedwa yowerengetsera, mawonekedwe 1. Kusamala pepala, chitsanzo cha zomwe tikambirana chiyani m'nkhani ino angakhalenso zonse kapena chosavuta. Pamaziko a zimene i kampani amatha woyamba kapena zosinthika yachiwiri pepala bwino?

Zomwe ndi kusankha: wonse kapena wosalira?

Kwenikweni, kusankha sikudalira amakonda oyang'anira bungwe ndi makonzedwe a malamulo. Choncho, chinthu chachikulu - ufulu kumasulira iwo, ndiye lembani olondola mawonekedwe a pepala bwino. Kumene, kampani Mulimonsemo mukhoza kusankha chiwembu wathunthu wa kukafola zowonjezera mtundu malipoti. Koma ntchito ndi Fomu 1 mu Baibulo limeneli yodziwika ndi zovuta zokhudza kuposa posankha chikalata chosavuta. Makampani Choncho n'zotheka kufunafuna ntchito wachiwiri, chiwembu chosavuta. Koma ichi iwo ayenera azikumana i:

• cholowa cha likulu ulamuliro pa kampaniyo, wokwatibwa ndi mabungwe alamulo, sadzakhala upambana 25%;
• Wapakati chiwerengero cha ogwira ntchito kwa chaka ayenera musalumphe anthu 100;
• ndalama kampani sayenera rubles oposa 400 miliyoni. kwa chaka.

Pokhapokha mfundo Amowabu malinga ndi kampani atume munthu wosalira bwino pepala mu Federal Tax Service. Zitsanzo malipoti kukhuta mu mtundu uwu tikambirana ina. Tsopano ife kuphunzira mfundo yokonza Fomu 1 mu Baibulo yake. Tikugwirizana kuti tili kupanga bwino pepala kwa chaka. Chitsanzo kudzaza chikalata lolingana nthawi zina (kotala, chaka theka ndi miyezi 9) Nthawi zambiri ndizodabwitsa za dongosolo ofanana.

Zofunika kwa Mapepala Kusamala

Tisanaone aligorivimu leni kukafola ndi malipoti chofunika FTS, tiyeni ena mokoma malamulo okhudza amafuna zolemba za mtundu uwu.

Mwachitsanzo, maloya ambiri amalangiza kulabadira chofunika zotsatirazi: mu pepala bwino pazikhalanso ntchito ndalama, kuwalitsa ntchito ya nyumba onse a mabungwe alamulo, kuphatikizapo nthambi ndi maudindo nthumwi m'madera onse. Chofunikira china chofunika - ngati muyezo wa rents Ltd., manambalawo zimaonekera chikalatacho, kuvomereza pa msonkhano onse a eni kampaniyo. Fomu 1 ayenera wodzilemekeza ndi lipoti ya kafukufuku ngati amaperekedwa ndi JSC, magombe kapena kampani ya inshuwalansi.

Ife tsopano kuphunzira kukhuta chitsanzo cha pepala bwino. Tiyeni tiyambe ndi chiwembu chimene akugwiritsabe ntchito Baibulo wonse wa Fomu 1.

makhalidwe ofunika

Choncho, kuganizira za aligorivimu kuchita zinthu zogwirizana mukhoza kuyamba mwachidule chodzaza mizere choyamba cha bukuli. Mu chamutu wa Fomu 1 ayenera kukhazikitsa tsiku la kapangidwe kake - 31 December ya chaka imene nkhani mudzipereke. Pambuyo pake, muyenera mwachindunji dzina zonse za kampaniyo, limatchula za ntchito, mawonekedwe malamulo ndi maonekedwe a umwini wa bungwe. Zotsatirazi kofunika kudziwa unit wa muyeso wa ntchito ndalama. Njira - zikwi rubles. Kubwalo njira kuyenera kutsindika. M'pofunika kukhazikitsa malo olondola a kampaniyo, komanso kulabadira malangizo a zizindikiro kutero.

Tikugwirizana kuti bwino muchisanzo chimenechi, wodzala malipoti apachaka utsogoleri wa kampani latsopano, ntchito ngati LLC ndi nkhani ya USN.

Kudzaza aligorivimu bwino mu zonse: ndi kakatundu

Choyamba tidzaza kalembera wa.

Werengerani 1 ayenera lembani osati mabizinesi onse - okhawo amene apanga ofotokozera. Choncho n'zotheka kuika mukapeza. Pambuyo mzere uwu koyamba. Lembani zosowa zawo mosamala kwambiri.

Mu mzere anakonza 1110 kusiyana muyezo - mu madebiti nkhani 04 ndi nkhani ngongole 05. Musaiwale kuti mfundo ife kulowa mu zikwi rubles. Ndiko kuti, ngati chogwirizana chithunzi - 140 000, pa mzere 1110 140 lemba.

Mu mzere 1150 aziwerenga kusiyana miyeso iwiri - nkhani madebiti 01 ndi nkhani ngongole 02. Mofananamo, m'munda lolingana zikwi manambala analowa.

Chingwe 1170 pazikhalanso deta lolingana bwino nkhani madebiti 58.

Mu ndime 1100 mwachidule mizere ya 1110, 1150 ndi 1170. Imathandiza kuti iwiri onani manambala pamaso Kuwonjezera pa.

Kenako kukhuta mzere 1210 imene chili Uwerenge sikelo ya nkhani 10 ndi 43.

Mu ndime 1220 chiwerengero atathana lolingana bwino nkhani madebiti 19.

Mu mzere 1250 ayenera kusonyeza zokhazikitsidwa kuti mopitirira powonjezera miyeso iwiri - nkhani madebiti 50 ndi 51.

Pambuyo pake, timaona chithunzi komaliza ndi kukonza mu ndime 1200. Kuti n'cigwagwa Choncho, zizindikiro mu mizere 1210, 1220 ndi 1250.

M'pofunika kawiri-fufuzani manambala mosamala mfundo 1100 ndi 1200 - mfundo ndi yakuti kudzaza mzere 1600 muyenera ndalama zawo.

Kudzaza aligorivimu bwino mu Baibulo zonse: mosalekeza

ntchito yathu yotsatira - kuti molondola lembani udindo. Mu izo, ofanana mudziwe kuti ali mbali kalembera wa bwino pepala (chitsanzo chodzaza aligorivimu takambirana pamwambapa), kanjedza ndi zimene zinalembedwa zikwi.

Mu mzere 1310 ayenera kusonyeza chiwerengero lolingana bwino ngongole nkhani 80.

Mu ndime 1360 - moyenera pa nkhani ngongole 82.

Chingwe ayenera muli ziwerengero 1370, chithunzi m'malo mwa muyezo wa ngongole nkhani 84 (ngati kampani phindu).

Pofuna kudziwa mfundo za mfundo 1300, m'pofunika mwachidule mizere pamwamba - 1310, 1360 ndi 1370.

Malinga ngongole ya kampani mu yochepa, zosonyezera mfundo 1520 kuchita masamu powonjezera muyezo wa zinayi - likuvutika mawu amene 60, 62, 69 ndi 70.

Mu mzere 1500, mukhoza kukopera makhalidwe a katunduyo 1520.

Mu mzere 1700 ndi kuliika manambala analandira pamene mwachidule mfundo deta 1300 ndi 1500.

Ndiye inu mukhoza kuika dashes. Pambuyo kuti m'pofunika kuti atsimikizire mfundo pa mizere 1600 ndi 1700. Iwo ayenera kukhala zofanana. Ngati ndi choncho, ndiye muyezo wopangidwa bwinobwino.

Taonani tsopano yodzaza chitsanzo cha pepala bwino pansi mawonekedwe chosavuta.

Kudzaza aligorivimu bwino wosalira form: mosalekeza

Kumbali ngongole, tiyenera lembani 2 (ngati n'koyenera, ayenera zidzawonjezedwa kwa bukuli - kusonyeza zizindikiro) ndi 3 ndime - pali ife adzakonza manambalawo.

Mfundo "IMODZI chuma atathana" omwe awerenge malamulo 1150 anakonza mtengo wa katundu kampani.

Kenako lembani katunduyo "chosaoneka ndi maso, ndalama ndiponso zinthu zina zofunika." Tikugwirizana kuti kiyi wa iwo - ndalama yaitali, kotero chingwe chimene inu mukufuna kuti musankhe malamulo 1170.

Mu item "Inventories" ayenera mwachindunji chiwerengero zofanana olembedwa mau, mu mzere 1210. Pa nthawi yomweyo adzakhala kachidindo pa chikalata m'Chingelezi chosavuta.

Mu item "Cash ndi ndalama zofanana" kukonza mfundo yabwino ndipo perekani kachidindo mu 1250.

Kenako, perekani mzere "chuma ndi zina chuma" Code 1260 ndi kukonza manambalawo sali m'gulu mfundo zapamwamba mawonekedwe m'Chingelezi chosavuta.

Pamenepo ife kulingalira za kuchuluka komaliza, zomwe adzafunikira zikupezeka mu mzere wa 1600. Izi zikhoza kuchitika mwa lopinda kanjedza zinthu 1150, 1170, 1210, 1250 ndi 1260.

Tsopano ife tikupita ku ngongole ya.

Anasintha form: kungochita

Mu "Capital ndi nkhokwe" opezeka kanjedza kunyezimiritsa gawo likulu, nkhokwe ndipo anapitiriza zasungidwa. Ndondomekozi zogwirizana index, ndilo kuchuluka yaikulu ya ndalama. Tikugwirizana kuti iwo anapitiriza zasungidwa. Choncho, ife kugawana izi mzere Code 1370.

Mu mzere lotsatira, mukufuna perekani mpambo wa 1520, yolembedwa payables zokhudzana ndi kufufuza yaitali.

Kenako - kuganizira zotsatira - ndime 1700. Kuti mwachidule Choncho, kanjedza kwa 1370 ndi 1520 mizere.

Pambuyo kuti m'pofunika kuti atsimikizire kanjedza zinthu 1600 ndi 1700. Popeza chitsanzo wodzala ndi kudzaza mu mawonekedwe a pepala bwino, tinaona kuti iwo ayenera converge. A muyeso ofanana - komanso chikalata m'Chingelezi chosavuta.

Izi zikhoza kukhala chitsanzo bwino pepala mabizinesi laling'ono, limene, mogwirizana ndi makonzedwe a chilamulo ndi ufulu ntchito chosavuta buku la Fomu 1. Komabe, kampani, pa nzeru zake, komanso kugwiritsa ntchito Baibulo zonse kwa bukuli.

Kusamala pa ziro liwiro

Zimachitika kuti kampani ndi yokhala mayina a udindo wa bungwe lalamulo, sizinali, chotero kuti zolowa ndalama zikusowa. Kodi ladzala ndi chogwirizana bwino pepala - ziro? A chitsanzo aligorivimu wa kukonzekera ndi losavuta. Zonse muyenera lembani Fomu 1 Pankhaniyi - ndi mzere mu 1250 ndi 1600 mu wodalirika, komanso ngati 1300 ndi 1700 - kumbali ngongole. Iwo ayenera zidzakhudza osachepera ovomerezeka likulu la kampani - 10 zikwi rubles .. Kumene, Ziwalo zina zonse kwa bukuli - makamaka kuwalitsa deta za kampani - ayenera kudzazidwa mu molondola.

Kupeza bwino pepala: choti

Takambiranazi bwino mapepala zitsanzo za - mokwanira ndi chosavuta. Kudzaza zikalata zogwirizana ndi zosavuta, ngati mwayi muli nkhani zofunika kumene muyezo anazindikira. Komabe, mosasamala kanthu kuti mfundo kapena chitsanzo cha mlandu muyezo pepala, m'pofunika kuganizira angapo zina zabwino zofunika za kudzazidwa ake. Tiyeni tione iwo.

Fomu 1, pepala bwino ayenera yolembedwa ndi akuluakulu awiri - wotsogolera ndi yowerengera mkulu wa kampani. Choncho mbiri yabwino ndi kulondola kwa mfundo operekedwa ndi kampani mu Federal Tax Service.

Pamaso kudzaza muyezo muyenera kuonetsetsa kuti ntchito ndi Fomu 1, wobvomerezedwayo mwa dongosolo la Utumiki wa Finance № 66n pachibwenzi July 2, 2010, osati chikalata ina.

Pokonzekera mawu mtundu analemba analimbikitsa i motsogozedwa zinafotokozedwa PBU 4/99, ndicho gawo 4 kuti gwero.

Ngati kampani amachitira si chaka choyamba, ziwerengero nthawi isanafike ayenera analembedwa lipoti panopa. Malinga ndi N. 10 PBU 4/99 kanjedza lolingana zikhoza kusintha (ngati n'koyenera moyenera mafotokozedwe).

Ngati aliyense wa zizindikiro mu Fomu 1 zoipa, iwo ayenera kulowa ntchito parentheses. Aliyense yolondola bwino mapepala zitsanzo ayenera kutsatira muyezo izi.

Pamene kupereka bwino ndi IRS?

Kupereka Fomu 1 mu Federal Tax Service, chofunika pamaso 1 April chaka chotsatira lipoti lina. Tsiku la ntchito ya udindo wa limafanana ndi chiyambi cha chikalata kapena leni makalata kufala FTS ndodo. Komabe, ngati kutali, tsiku la Fomu 1 adzakhala lotsatira ntchito tsiku. Choncho, Makampani ayenera kusamala pamene mukumwa mawu ndi ziganizo lapansi.

Kusamala Mapepala Wapatali

Kupereka mtundu yoyenera malipoti, monga taonera pamwambapa - ndi udindo wa mabizinezi a Russian, mosavomerezeka. Komabe, osati FTS mwina akufuna kulandira pa kampani manambala kutero. chakuti kanjedza, anakonza Fomu 1, angapereke lonse lingaliro chokwanira ndithu mmene zinthu zikuyendera pa kampaniyo, mmene ogwira ntchito ake chitsanzo.

Mfundozi kungakhale kothandiza, mwachitsanzo, kwa ndalama, angongole, abwenzi angathe kampaniyo. Mogwirizana ndi chidwi imeneyi pokonza yake ya pepala bwino ayenera kukhala woyamba wa kasamalidwe onse kampani.