Zofunika zakuthupi. Kuwerengera ndalama zakuthupi

Mutu wakuti "Zopereka zakuthupi" ndi chimodzi mwa zosangalatsa kwambiri m'munda wa zachuma. Chimafanana kwambiri ndi malamulo a msonkho, zomwe zimakopa kwambiri, chifukwa siziyenera kuwerengedwa, koma zimathandizanso kudziwa. Ponena za momwe ndalama zimagwiritsire ntchito, nthawi yomweyo timayimira ntchito yaikulu, pakupanga zomwe mukufuna kumvetsa mofulumira. Kwa chiyani pakali pano.

Kuwerengera ndalama zakuthupi

Ntchito iliyonse, yoyamba ndi yopanga, imagwiritsira ntchito m'ntchito yake chiwerengero chachikulu cha zipangizo zosiyana siyana, zipangizo, mafuta, etc. Kuwonetsa bwino, kulingalira bwino pazowerengera za ndalama zomwe akupeza kumakupatsani inu kuchepetsa chiwerengero cha msonkho pazowerengedwa ndi bajeti.

Kodi malamulo amati chiyani izi?

Kulemba kwa ndalama zakuthupi kumayang'aniridwa bwino ndi Tax Code ya Russian Federation, makamaka, Gawo 254, Gawo 2. Ilo likunena kuti ndalama zotsatirazi za wokhomera msonkho zimagwiritsidwa ntchito ndi ndalama zakuthupi:

- Ndalama zogula zipangizo ndi zipangizo, zomwe zimagwiritsidwa ntchito popanga kupanga ntchito inayake kapena kupereka ntchito zosiyanasiyana.

- Ndalama zogwiritsira ntchito phukusi kapena mitundu ina yokonzekera kupanga kapena kugulitsa zinthu, kuphatikizapo kugulitsa. Komanso, ndalama zokhudzana ndi zosowa zina zimagwirizana ndi gawo lachuma: kuyesa, kuyendetsa bwino ndi kukonzanso, ntchito ya chuma chosasinthika ndi zolinga zina.

- Kugwiritsa ntchito zipangizo, zipangizo, zipangizo zamagetsi, zipangizo za ma laboratory, maofesi odzola, njira zonse za chitetezo payekha ndi palimodzi, komanso mitundu ina ya katundu woperekedwa ndi lamulo la Russian Federation.

Kuwonjezera pa zomwe tatchula pamwambapa, kugwiritsira ntchito chuma kumaphatikizapo: kugula kwa zigawo zikuluzikulu za ntchito zowonongeka, zogwiritsidwa ntchito zomwe zimagwiritsidwa ntchito pomaliza ntchito, mafuta, madzi ndi mphamvu za mitundu yonse, mbadwo wake, kusintha ndi kutumiza, zomwe zimapereka njira yonse yopangira. Ndiponso mtengo wa ntchito yomwe akatswiri a bungwe la okhometsa msonkho okhawo anachita.

Momwe mungatanthauzire izi

Zonse zakuthupi zolowera malonda zikulembedwa mu mtengo wamtengo wapatali. Izi zimaphatikizapo ndalama zonse kupatulapo mtengo wa mapangidwe obwezeretsedwa. Ngati izo zatsimikiziridwa mosiyana mu mgwirizano, zimaganiziridwa pa mtengo wogwiritsira ntchito ndipo popanda VAT, zomwe zikutengedwa mu akaunti yosiyana. Kuonjezera apo, kuchuluka kwa ndalama zakuthupi sikukutanthauza mtengo wa kubwezeretsanso zinyalala, zomwe, malinga ndi luso lamakono, zimapangidwira ndikupanga malonda ndipo zingagwiritsidwe ntchito pa zamalonda m'tsogolomu.

Kutulutsidwa kwa zipangizo zopanga

Kuti muyambe mwamsanga makina opanga, makhadi ochepetsera-mpanda amagwiritsidwa ntchito, omwe amadziwika ngati zolemba zoyambirira. Kuti awononge mtengo wa zipangizo zomwe zimagwiritsidwa ntchito pa mtengo wogulitsa pa nthawi yapadera pazikambirana za zikalatazi, momwe akugwiritsira ntchito. Ndikofunika kudziwa kuti pa nthawiyi ndi kofunikira kuti muyanjanitse, kuti mudziwe ngati zenizeni zomwe zimaperekedwa zimagwirizana.

Kuwerengera ndalama

Pa mabungwe akuluakulu omwe amagwiritsa ntchito zipangizo zambiri popanga mitundu yambiri ya zinthu, zimalangizidwa kugwiritsa ntchito njira zoyenera kapena zoyenerera kuzilemba. Izi sizidzangowonjezera molondola mtengo wa mitundu yosiyanasiyana ya malonda, komanso kudziwa zosagwirizana (zowonjezereka) za zinthu zina zakuthupi. Chimodzi mwazimenezo ndizolemba nthawi zonse. Komanso, poyerekeza ndi kayendedwe ka nthawi yaitali (mwachitsanzo, pamene kugula mankhwala ogwiritsidwa ntchito osagwiritsidwa ntchito kumagwiritsidwa ntchito pamagulu angapo opanga), m'pofunika kuti muyambe kugwiritsa ntchito mbali zina zomwe mukupanga, zomwe zimachokera ku mfundoyi "mwatsatanetsatane, bwino."

Kuzindikiritsa kusiyana pakati pa chizoloŵezi chogwiritsira ntchito komanso kugwiritsa ntchito zipangizo, komanso kufufuza zifukwa zoterezi, kudzathandiza kuchepetsa ndalama, zomwe pamapeto pake zidzakhala ndi zotsatira zabwino pazochitika zachuma. Ndipo m'tsogolomu zidzakupatsani mpata wopanga ndondomeko yonse yopanga ndondomeko, kupanga ndondomeko ya mtengo wabwino, choncho, mwachidziwitso muziganizira ndalama zomwe mumapeza, kudalira zomwe mwapeza.

Ndalama zokhudzana ndi msonkho

Ndiyeneranso kumvetsera Art. 261 gawo 2 la malamulo a msonkho a Russian Federation, malinga ndi zomwe ndalamazo ziyenera kuwerengedwa ndi ndalama zogwiritsiridwa ntchito kubwezeretsa chuma ndi zochitika zachilengedwe. Kuphatikiza apo, kupereka ndalama zowonjezera kuwonongeka ndi kusowa kwachisamaliro pamene kusungirako kapena kutumiza katundu ndi mafakitale, ndalama, ngati zidapitirira chilolezo chololedwa ndi boma la Russia. Apa Code imatanthauzanso zoperewera zamakono zomwe zinachitika panthawi yopanga kapena kayendedwe komweko. Pachifukwa ichi, kutayika koteroko ndiko kutayika kwa katundu, ntchito, mautumiki, omwe amachokera ku zofunikira za kayendedwe ka zokolola, zosamutsidwa, komanso chida chogwiritsidwa ntchito kuntchito. Pochotsa mchere, kugwira ntchito m'makayila, ndi migodi pansi pa mabomba ogulitsa minda kuti azikonzekera ndalama, kuphatikizapo ntchito zonse zokonzekera migodi.

Chofunika kwambiri

Poganizira malangizowo a Utumiki wa Misonkho ndi Ntchito, ndalama zowonongeka zingaganizidwe pa msonkho pokhapokha ataperekedwa. Pa nthawi yomweyi, mtengo wa zipangizo ndi zigawo zikuluzikulu ziyenera kulembedwa mwachindunji panthawi yomwe iwo apititsa ku ntchito yaikulu. Malangizo otsogolera a Chilamulo pa izi si, koma malangizowo a Utumiki, monga momwe amasonyezera, ndikofunikira kumvetsera mosamala kwambiri.