Ankalamulira wotuluka - ndichiyani? wotuluka ankalamulira pakati pa zipani okhudzana

Pa January 1, 2012 analowa mphamvu Chilamulo Federal nambala 277. chidutswa cha malamulo malamulo ena kukonzedwa, zokhudzana ndi kusintha mfundo za mitengo zolinga msonkho. Ena makonzedwe a chilamulo ichi kudza ku ntchito kuyambira chiyambi cha 2014 Chilamulo nambala 277 linakhazikitsidwa Gawo. maola ndime 1. The NK 1.

wotuluka ankalamulira

Mafotokozedwe mwa mfundo zili mu nkhaniyi. 105.14 (n. 1). Bwinobwino komanso wokwera zinthu imene wabizinesiyo sankaoneka ngati ndikupeleka ankalamulira. Ndi chiyani icho? Malinga ndi nkhaniyi Mapangano ikukhudzana kwa gulu ili kumapeto kwa makamaka gulu la nkhani. Iwo ayenera kukhala modalirana.

nzika

Pali mitundu yosiyanasiyana ya wotuluka m'chilamulo boma. Kwa gulu lililonse, anapereka zonena zawo. Poganizira ndikupeleka kulamulidwa (icho chiri, chimene malamulo atsutsana nawo), m'pofunika kukhazikitsa woyamba wa ophunzira onse. Iwo akhoza kukhala bungwe ngati:

1. ndi phunziro lomwelo njira zina kapena mwachindunji mtsikanayu iwo ndi gawo la pa 25%. Makonzedwe amenewa anakhazikitsa luso. 105,1, p. 2 wapolisi. 3.

2. Ndi zisankho za nzika chomwecho yoikidwiratu / osankhidwa:

• mutu wa bungwe;
• osachepera theka la zikuchokera kasamalidwe / gulu la oyang'anira chipangizo.

3. Mphamvu ya mutu wa mabungwe angapo kugwiritsa phunziro lomwelo.

4. anthu omwewo thupi kupanga oposa theka la zikuchokera gulu la otsogolera kapena collegial kasamalidwe thupi.

Kuyenera otchulidwa wapolisi. 11 Nkhani chimodzimodzi. Malinga ndi iye, nzika pamwamba mungathe kuchita bungwe, pamodzi ndi:

1. Mkazi / mwamuna.
2. Makolo / omulera makolo.
3. Odwazika / okuyang'anirani.
4. Ana (ana anatengera m'gulu).
5. Zipatalazo.
6. Osati zonse / zonse alongo magazi / abale.

mabungwe awa ndi maphwando ofanana. Zizindikiro nawonso ali mu Art. 105.1 (boma chachinayi N. 2). Modalirana gulu kuchita ndi munthu ngati iwowa amapatsidwa kusankha / kusankhidwa:

1. Ankapha dongosolo yekha.
2. Osachepera theka la zikuchokera loyang'anira ogwira / bodi.

Pa nkhani imeneyi zimagwilanso nchito kwa chakudya cha kum'mwera mzera. 11 Nkhani chimodzimodzi. Modalirana Komanso ankaona:

1. Organization / nzika, ngati aliyense wa yapita nkhani chidwi (mwachindunji) magulu otsatirawa ndi oposa 50%.
2. anthu thupi, ngati mmodzi wa iwo utsogoleri wolowezana ndi wamng'ono kwa ena.

I ankalamulira wotuluka

Iwo anakhazikitsa ponseponse 105,14. The tanthauzo la ndikupeleka ankalamulira simaphatikiza limasonyeza malo okhala, kulembetsa, msonkho okhala ophunzira ndi opindula. Komabe, nkhani zimenezi chafotokozedwa mu Article 105,14. Mu kusanthula malamulo chimaonekera kuphatikiza mbali wogwidwa ndi ndikupeleka kuyang'aniridwa. Ndi chiyani icho? Choyamba, malo a kalembera, okhala msonkho nzika ophunzira ndi opindula ayenera kukhala gawo la Chitaganya cha Russia. Komanso, payenera kukhala wina wa zinthu zotsatirazi:

1. ndalama mabuku (Uwerenge mitengo) chifukwa zimenezi kwa chaka (kalendala), kuposa 1 biliyoni rubles. Malinga Art. 4 Chilamulo Federal № 277 (ndime 3) cha 2012, ayenera kukhala woposa atatu, ndi cha 2013 -. Biliyoni 2 rubles.
2. Wophunzira mmodzi amachita monga migodi msonkho samalipira. Malipiro adzakhala masamu pa mlingo zafotokozeredwa kuchuluka. Pa nthawi yomweyo ankalamulira wotuluka pakati pa zipani ofanana akhale poyerekezera ndi mchere wa yotengedwa imene imagwera pa msonkho uyu, ndi kuchuluka kwa ndalama kwa iwo pa chaka (kalendala) kwa rubles oposa 60 miliyoni.
3. womanga chimodzi amachita monga wolipira kutsatira Ayenela UTII, ndi pakati pa mbali ina pali nkhani amene sizikuyenda ndi ankhanza wapadera misonkho. I kwa wotuluka ankalamulira a mtundu zimenezi zimaphatikizapo limasonyeza kuchuluka kwa ndalama linachokera pa Kumangidwa awo. Maphwando kuti mukwaniritse kuchuluka kwa miliyoni 100 rubles. kwa chaka anapatsidwa (Kalendala).
4. Osachepera chiwalo chimodzi yamasulidwa udindo kuti deduct msonkho kapena ntchito mlingo ziro m'munsi pa mawu malipiro. imene amaloledwa kugwiritsa ntchito wosamasula izi zili Art. 284, Para. 5.1 wa Code. Apa, chipani chachiwiri sayenera anamasulidwa anati kuyang'anira ndi kugwiritsa ntchito ziro mlingo wa msonkho uyu. Kuti zimenezi anazitcha wotuluka ankalamulira pakati pa zipani ndi nkhaniyi, okwana phindu adalira m'chaka (kalendala) kukhala oposa 60 rubles.
5. Osachepera limodzi mwa magulu okhudzidwa - ndi SEZ wokhala mkati amene umagwira boma msonkho amapereka madalitso apadera amachotsera kwa phindu (poyerekeza ndi ndondomeko ambiri unakhazikitsidwa mu dera).

zina zosiyanasiyana

Mitundu ina ya wotuluka akhoza ukugwira yafotokozedwa malamulo a mayikowo. Pakati pawo, akonzedwa a mapangano pa kugulitsa katundu, kupanga ntchito, makonzedwe a misonkhano. Iwo ayenera nkhoswe ndi mwina nawo anthu amene sakuchita monga modalirana. Pamene KUSANTHULA si n'komwe kupezeka kwa mabungwe lachitatu chipani akamaziwononga. Makamaka, lachitatu maphwando amene sakudziwika ngati modalirana ndi zimakhudzidwa wotuluka ku:

1. Samachita ntchito zoonjezera zina kuposa gulu la malonda mwachindunji mankhwala, ntchito, kupanga ntchito. ntchito yaikulu, motero, amachita intermediation / nawo mozungulira mu mgwirizano.
2. Kodi moyo pachiswe aliyense okha ndiponso osagwiritsa ntchito chuma cha ntchito ya gulu la pansi mgwirizano wa zipani.

M'munda wa malonda akunja akhoza lizilamuliridwa wotuluka. Ndi chiyani icho? Pangano adzagwiritsa ntchito kwa gulu mukukambirana, ngati:

1. Kuchuluka kwa ndalama pa mapeto a munthu ayi umodzi m'chaka (kalendala) Kodi upambana rubles 60 miliyoni.
2. Nkhani ngati akutumikira mankhwala zokhudza magulu chimodzi kapena zingapo:

• miyala yamtengo wapatali ndi zitsulo zamtengo wapatali;
• mafuta ndi mafuta malonda;
• akakhala zitsulo;
• feteleza;
• sanali akakhala zitsulo.

Ankalamulira wotuluka (kuphatikizapo ngongole) akuzindikiridwa monga ngati kulembetsa malo okhala, msonkho okhala limodzi mwa magulu ndi dera / boma, m'gulu mndandanda wavomerezedwa ndi unduna wa Finance Order № 108n. Pa yomweyo ndalama kuchokera ayenera chaka kalendala upambana rubles 60 miliyoni.

zidziwitso IFTS

Mu chakudya cha Art. 105,5, mabungwe ayenera kugonjera ndi zidziwitso za wotuluka ankalamulira. Information wopita kwa kuyenderako pa malo m'nyumba kapena kulembetsa monga zothandizira waukulu. Zindikirani wa wotuluka ankalamulira anatumiza palibe pasanafike 20 May chaka chimenecho, ndilo nthawi kalendala imene Mapangano zogwirizana anali anasaina.

mbali kalembera

Pankhani ya zolakwika, incompleteness Zolakwika nkhani akhonza kumupatsa chidziwitso woyengedwa. malamulo amapereka kwa chiwerengero cha kuti tichite ndi mawonekedwe ake. Zindikirani wa wotuluka ankalamulira zikuphatikizapo zokhuza:

1. Calendar nthawi imene wolipira amapereka deta.
2. Nkhani ya mgwirizano.
3. Nawo Relations. Makamaka, dzina lonse la bungwe, tini (ngati), dzina nzika, kuphatikizapo IP. Munthu wodziwa bizinesi komanso anatchulapo kuzindikira chiwerengero cha samalipira a.
4. Kuchuluka kwa ndalama ndi ndalama ndi Kugawilidwa kwanthaka wa phindu / zomvetsa pa mapangano ndi mitengo malamulo.

Kudzazidwa mu zidziwitso za wotuluka ankalamulira angathe kuchitidwa mu ubale gulu la mapangano. Zimenezi anapereka kwa ndime 4 Art. 105,15.

Pulogalamu ntchito

Taganizirani mmene kukonzekera 1C zidziwitso. wotuluka ankalamulira pulogalamu zigwire pamaziko a deta adalowa akaundula wapadera ndi akalozera. Mfundozi adalowa pulogalamu, kapena kwa chaka, kapena kusanachitike yokonza zidziwitso za. Gawo munali zipangizo zofunika akhoza anatsegula kudzera mfundo Ch. "Malipoti" menyu. zina zambiri akhoza lizilamuliridwa ku mwapadera "wotuluka maphunziro wothandizira zidziwitso ankalamulira." Imakhala zowonera magawo onse a ntchito ndi mauthenga mapangidwe lipoti lotsiriza. Kukonzekera zidziwitso ikuchitika mu magawo atatu:

1. Kupanga mndandanda.
2. Afufuze ndi kukonza mfundo.
3. Kukafola amaona.

The "nkhoswe" kulamulira zigawo yagawidwa malinga ndi magawo anapatsidwa. Zidziwitso pa tsiku m'malo mwa aliyense gulu payokha. Pa nkhani imeneyi, makamaka "wothandizira" zisonyeze yoyenera bungwe lalamulo.

Konzani mndandanda wa

Pakuti kudzipatula mfundo zofunika kuti pulogalamu ya unyinji wonse wa wotuluka ankalamulira wotuluka zimene a counterparties zilipo kampani zimene ngati munthu modalirana amene m'kaundula kunja. Komanso, ayenera kutchula katundu malonda padziko lonse. Kusunga mndandanda wa mabungwe modalirana ikuchitika m'kaundula wapadera. Mukhoza kulumikiza izo kwa item submenu kapena "Wothandizira". Kwa gulu la mtundu onse olamulidwa ndikupeleka ayenera kulongosola ngati modalirana chilli amachita monga wolipira mu imodzi ya luso pamwambapa. 105,14 misonkho ngati mayina a SEZ. Pakuti aliyense mutu, limasonyeza kulembetsa dziko (ngati kunja), reg. nambala msonkho code. Malonda zoweta kunena dzina la anasankha Directory "classifier". Chifukwa chakuti kugula ankalamulira akuzindikiridwa osati maphwando ofanana, komanso nkhani, mmodzi wa amene anawerengedwa mu zikawonongeka, nkhaniyi anasonyeza mu pulogalamuyi. Onetsetsani kuti amasonyeza zambiri pa kampani, alendo nkhani kuti mapangano amene ali mankhwala kutchulidwa Article. 105.14 (p. 5).

mlandu Features

Malinga Art. 105.3 (p. 1), ngati ndalama, zinthu malonda anakhazikitsa wotuluka maphwando ofanana yosiyana odziŵika mu zimenezi zikufanana pakati pa mabungwe nevzaimozavisimymi, phindu lililonse kuti angakhululukire ndi limodzi la mapwando izi, koma chifukwa kusiyana satero anabwera kwa iye, iye anali n'komwe kuti cholinga cha misonkho. Pankhaniyi, pali ulamuliro wapadera. Malinga ndi ndalama mlandu pa mlingo pamwamba ikuchitika kukachitika kuti sichichititsa kuchepetsa kuchuluka kwa amachotsera msonkho. Monga zosiyana, mu mtima kuti mukupatsidwa wolipira amagwiritsa banjali symmetrical wa Art. 105,18. Ngati IRS pa kafukufuku wa wotuluka imawunikidwa misonkho zina pa mitengo msika, ndi mabizinezi zoweta, kumachita monga chipani wachiwiri kwa mgwirizano, akhoza kugwiritsidwa ntchito mu mawerengedwe a mitengo awa:

1. Lamulo malipiro kwa phindu.
2. msonkho Personal ndalama analipira pansi luso. 227.
3. Tax pa migodi. Pankhaniyi, mmodzi wa zipani kuti iwowo akhale samalipira ake, ndi nkhani ayenera kutenga kachitidwe feedstock kugonjera misonkho, akuyendera ntchito mlingo%.
4. VAT. Pankhaniyi, mmodzi wa ophunzira ayenera kukhala bungwe / IP, osati kupereka msonkho kapena osachita kwa izo.

Njira kudziŵa phindu

Malinga Art. 105,7, owayang'anila ntchito njira mu ntchito ya ulamuliro msonkho:

1. Mofanana mtengo msika.
2. Mitengo ulendo kukhazikitsa.
3. Mofanana profitability.
4. Kufalitsa ndalama.
5. The njira mtengo.

Amaloledwa kugwiritsa ntchito zovuta njira ziwiri kapena zambiri (Art. 105,7, p. 2). Kudziwa mtengo wa litsatidwe ngati ntchito wotuluka, msika ndi njira yotchuka kwambiri ya mitengo ofanana. Komabe, pali chapadera. Pamene inu kugula katundu pa ndikupeleka kulamulidwa ndi akagulitse wotsatira wa pangano pakati pa zipani nevzaimozavisimymi motsata mtima opangidwa ndi kukhazikitsa adziwitse mtengo. Njira ntchito pamene gulu kuti resell mankhwala, alibe chuma chosaoneka ndi maso yoyipa kwambiri pa mlingo wa m'mphepete aakulu. Angagwiritsidwenso ntchito yokonzekera katundu zogulitsa wotsatira. Makamaka ngati anapanga mankhwala magawano, repacking, kusanja, mapangidwe magalimoto. Komanso, njira imeneyi ndi yabwino kwa milandu kusakaniza mankhwala ngati katundu wa chomaliza mankhwala si zayamba osiyana ndi chinthu choyambirira. Kugwiritsa ntchito zina njira zitatu saloledwa, ngati kuyerekezera sizingatheke kapena si zotheka kuti ajambule mapeto chomveka pa kugwilizana / sanali kugwilizana wa tochepa wotuluka ndi phindu msika zolinga msonkho.