Kodi lembani Chigawo 6-DZENJE 2: sitepe ndi sitepe kalozera

- Order № IIM 7/11/450 wa Federal Tax Service la Russia pa October 14, ndi mawerengedwe a msonkho munthu mu mawonekedwe 6NDFL, zomwe apeza ndi deducted kwa anthu mu nthawi ya malipoti: 2015 mitundu malipoti anali naye. Chikhazikitso mawonekedwe ovomerezeka ayenera kudzazidwa ndi makonzedwe a IRS onse wothandizila msonkho (makampani, mabungwe, malonda ndi amalonda payekha).

A lipoti mu mawonekedwe a 6-DZENJE: yobereka nthawi malire, kapangidwe

Report pa Fomu 6NDFL kunditumiza ku ofesi yokhomera msonkho pa maziko miyezi itatu iliyonse. Malire tsiku lomalizira - tsiku lomaliza la mwezi zotsatirazi malipoti a. Ngati tsiku ili imagwera pa holide, Loweruka kapena Lamlungu, ndiye analola lipoti yobereka tsiku - kugwira ntchito yotsatira tsiku mlungu kapena holide.

Mu 2017, ndi mawerengedwe a mbiri kupereka ulamuliro msonkho ayenera kukhala mochedwa kuposa:

• Chachitatu April 2017 (pachaka aziwerenga 2016)
• wachiwiri May 2017 (pa miyezi itatu iliyonse lipoti kwa miyezi itatu 2017),
• sate-woyamba wa July 2017 (lipoti theka-pachaka kwa 2017)
• October 31, 2017 (lipoti miyezi inayi ya 2017).

Lipoti 2017 ayenera anabwerera palibe pasanafike wachiwiri April 2018.

Kulakwila deadlines ndi malipoti yobereka kumabweretsa ziletso zoyikidwa ndi akuluakulu a msonkho. Munthu obweretsa msonkho adzalangidwa ndi chabwino cha chikwi rubles mwezi uliwonse anachedwa, ngakhale akuchedwa anali tsiku limodzi.

Zilango Amawapatsa kulembetsa lolakwika ndi zolakwika mu mawerengedwe 6NDFL. Pakuti msonkho akuluakulu anapeza zolakwika kulipira chabwino cha rubles mazana asanu.

lipoti lino likunena zambiri osati yeniyeni anthu achilengedwe, ndi ambiri, imawunikidwa pa msonkho kutchulidwa kwa anthu onse achilengedwe amene amalandira ndalama mu bungwe.

Yowerengera ndalama mlandu anapitiriza mu lipoti 6NDFL ali zikuchokera zotsatirazi:

• zokhuza nthumwi msonkho: Cover Mapepala
• zizindikiro wamba masamu: Gawo 1
• mumve zambiri: Gawo 2

Nkofunika kudziwa malamulo a mapangidwe gawo 1, momwe lembani Gawo 2 la lipoti 6 DZENJE mutu.

Report 6NDFL: mutu

Pa kutsegula kwa (chivundikiro) pepala anasonyeza:

• kulembetsa msonkho deta wothandizila (dzina ndi decoding pa OKTMO malamulo alendo gearbox, kukhudzana nambala ya foni);
• zambiri pa malonda lipoti (dzina ndipamene KND yadziko ya malamulo ndi chaka nthawi msonkho);
• deta pa ulamuliro msonkho (malamulo IFTS).

Tsamba mutu tidzakwatulidwa mbiri yabwino ndi bwana kapena woyimira wake.

CHITSANZO kukhuta pepala № 1 (udindo) chili m'munsimu.

Fomu 6 DZENJE: kukufikira

General mawerengedwe a ntchito ndi posungira wa msonkho munthu kwa nthawi malipoti anasonyeza mu chigawo choyamba.

Gawo 1 Kwalamulidwa kwa aliyense mlingo, amene masamu pa msonkho ndalama. Childs, kampani ntchito mlingo peresenti 13.

Payokha aliyense mlingo mu chigawo choyamba limasonyeza deta kwa malipoti kotala, anawerengetsera pa maziko accrual nyengo msonkho lonse:

• chiwerengero cha ndalama masamu (kuphatikizapo benefiti) ndipo payokha kuchuluka kwa benefiti;
• The ntchito amachotsera msonkho (chiwerengero);
• kuchuluka mopitirira kupondereza, kumana sanabwerere ndi msonkho bwana ndalama;
• Number antchito (anthu achilengedwe amene analandira nkhani ndalama kwa misonkho).

Dziwani: Monga ulamuliro, kuchuluka kwa msonkho masamu ndalama si wolingana ndi ndalama kumana. Leni msonkho kumana analengedwa mu kupereka ndi mawerengedwe lomaliza la mwezi watha, ndipo nthawi zambiri ndi mwezi wotsatira nyengo malipoti.

Chitsanzo kudzazidwa gawo 1 lipoti 6 DZENJE chili m'munsimu.

Makhalidwe a chigawo choyamba zimadalira mmene kudzaza 2 gawo 6 a msonkho munthu.

The chachiwiri gawo 6 DZENJE: mfundo zofunika

2 Gawo 6 la msonkho munthu - mudziwe tebulo. Ndi ndondomeko ya nthawi imene anasonyeza:

• ntchito onse imawunikidwa pa revenues amene amalipidwa nyengo malipoti (pa kotala la), ndi umboni lamulo la tsiku mawerengedwe;
• kuchuluka kwa msonkho sudzaperekedwa kwa ndalama analipira aliyense kusonyeza tsiku m'ndende;
• leni tsiku kulanda msonkho ndalama mu Inspectorate msonkho.

Information pa chilichonse ndalama analandira mu gawo lachiwiri la mawonekedwe n'chakuti chipika:

• tsiku ndi kuchuluka kwa ndalama kwenikweni analandira mwa antchito - T. Ndipo 100 GR. 130, motero;
• tsiku ndi kuchuluka kwa msonkho kumana (ndi kuchuluka zafotokozeredwa gr.130) - T. Ndipo 110 GR. 140, motero;
• tsiku lomalizira kwa kulanda msonkho kwa bajeti (mtundu wa ndalama) - T. 120.

Kenako, chipika akubwerezedwa nthawi zambiri monga anapangidwa amachotsera a msonkho.

2 DZENJE gawo 6 (nyemba kudzazidwa mu akawunti) ndi anapereka m'munsimu.

malamulo zofunikira nadzaza Chigawo chachiwiri 6NDFL

Palichitsanzo ambiri pa kulemba gawo 2 6 Declaration za msonkho munthu ali motere.

ubwino Cash analipira mu lipoti kotala, koma kosamugonjera msonkho, lipoti si anasonyeza.

Mu mawonekedwe a 6NDFL affixed kuchuluka kwa ndalama pamaso msonkho, mwachitsanzo, si yafupika ndi kuchuluka kwa msonkho.

The zambiri mwachindunji wosiyanasiyana yachiwiri gawo sizigwirizana ndi mfundo chigawo choyamba. Popeza chigawo choyamba kukufikira chokhala ndi zonse nthawi msonkho, kuphatikizapo malipoti kotala ndi lachiwiri - yekha deta ya malipoti kotala.

Ngati wina ndi tsiku lomwelo ndalama chidatengedwa, ndi malire osiyana pazipita chovomerezeka nthawi malipiro mu bajeti ya msonkho ndalama munthu mu mawonekedwe iwo anasonyeza mwa mizere osiyana.

Mzere 120 limasonyeza ya msonkho Code zimasokoneza tsiku kulanda msonkho ndalama. Ngati msonkho pamaso tsiku lomalizira ali mu magalamu. 120 akuganizira osati tsiku lenileni la malipiro, ndi pazipita chovomerezeka NC.

Makamaka muyenera kusamala ndi zinthu kumene ndalama linaperekedwa ndi kulanda msonkho kwenikweni apangidwa pa tsiku lomaliza la kotala lapansi. Tsiku la malipiro a msonkho kulinganiziratu ayenera mwachindunji malinga ndi Code, ndipo kudzakhala tsiku la malipoti nyengo yotsatira. Choncho, umboni kwa iwowo ayenera kusonyeza kotala lotsatira.

Ngati revenues pa kampani linalipiridwa okha kotala limodzi kapena kamodzi pachaka, lipoti amapereka kwa kotala zimene ndalama linaperekedwa, ndipo ndi kuvomerezedwa mu ngodya izi kwa chaka.

Ndipo zimenezo, momwe lembani Gawo 2 mawonekedwe 6 msonkho munthu - ndalama yaperekedwa kotala chachiwiri? Pa kotala choyamba cha uthenga sangathe kupitirirapo (chifukwa ndi mitengo ziro) mosamala amataya lipoti kwa wachiwiri, wachitatu ndi wachinayi kotala. Pankhaniyi, mbiri ya kota wachitatu ndi wachinayi wodzazidwa ndi kokha chigawo choyamba.

Kodi kudzaza DZENJE 6: patsamba 100-120

Information pa mizere 100-120 zimatengera mtundu wa milandu.

Tebulo limakupatsani kuona mmene lembani 2 gawo 6 a msonkho munthu, ndi anapereka m'munsimu.

Mtundu wa ndalama	Tsiku mfundo. Adzapereke. ndalama p. 100	Tsiku Kupeza. msonkho p. 110	Tsiku lomalizira atapereka podoh.naloga bajeti p. 120
malipiro, umafunika ndi ndalama zina	Posachedwapa. tsiku la mweziwo overcharging. zar.platy	tsiku vypl.zarplaty	M'mawa tsiku zidalembedwa. kapena malipiro mu ofesi malipiro
Holide malipiro, malipiro netrudosp mapepala.	tsiku la malipiro a holide N'kosavuta ndi mapepala malipiro maluso	tsiku la malipiro a tchuthi, mapepala ndi malipiro kulumala	Afterbirth. tsiku mwezi. Adzapereke. akugulitsa ndi netrudosp mapepala.
malipiro komaliza mu milandu kuchotsedwa wantchito	tsiku la kuchotsedwa	Tsiku zachitika malipiro. mawerengedwe pamene kuwombera.	Kenako Tsiku Kudzapereka tsiku. okonch.raschota
Ndalama mu mtundu. mawonekedwe	tsiku ndalama kutengerapo mu makhalidwe. mawonekedwe	Pafupi. tsiku kuthetsa ndalama zina	Kenako Tsiku Kudzapereka tsiku. ndalama
Daily pa malire	Afterbirth. tsiku mwezi. mu mphaka. inakhazikitsa lipoti pasadakhale	Yapafupi. tsiku kuthetsa ndalama zina	Kenako Tsiku Kudzapereka tsiku. ndalama
Zofunika amapindula Economy. kuti%	Last calends. tsiku mwezi., mu kot.deystv.dogovor	Tsiku lotsatira la nkhani ndalama zina	Kenako Tsiku tsiku ndalama kupereka
Kulima. ndalama zosagwirizana ndi malipiro a ntchito	Tsiku analandira. ndalama, KUBWELETSEDWANSO.	Tsiku analandira. ndalama, mphoto.	tsiku lotsatira kupeza ndalama KUBWELETSEDWANSO.
Anadalitsidwa. pa utumiki mgwirizano womanga	Tsiku kutchulidwa. nkhani ya munthu kapena issuance ndalama Malipilo womanga	tsiku kutengerapo kapena opereka katundu. mphoto.	kutsatira malipiro tsiku chipukuta misozi

Kukafola wachiwiri gawo 6NDFL: deta nkhaniyo

Kodi kulemba Gawo 2 June msonkho munthu? mawerengedwe a ukufanizidwa ndi deta choyambirira Ltd. "nyali".

Kotala chachinayi. 2016, kampani analandira ndalama 14 anthu:

• anthu khumi kugwira ntchito zosiyanasiyana ntchito;
• Woyambitsa wa munthu (osati mbiri wantchito "getsi");
• Mmodzi mlengi, yemwe amagwira ntchito ku kampani ya lamulo yapachiweniweni pangano makonzedwe a misonkhano.

Kampani ntchito Dietz, amene ali oyenera ndi muyezo deduction msonkho.

ndodo mamembala ziwiri 2016 anali predostvlena muyezo amachotsera ana :

• Petrova N. -. Kwa miyezi 10 kuchokera pachiyambi cha chaka 1 mwana 1,400 rubles × miyezi 10 = 14 000 rubles
• Morozov EN - brary mu miyezi 3 kuyambira chiyambi cha chaka ana atatu - ((1400 × 2) + 3000) X miyezi 3. = 17 400 rubles
• wantchito wina kwa 2016 anapatsidwa muyezo deduction ngati munthu wolumala: AV Sidorov - kwa miyezi 12 kuchokera pachiyambi cha chaka cha deduction anali 500 × 12 miyezi. = 6000 rubles.

Mosavuta wathunthu gawo 2 pa msonkho 6 zawo pa kotala chachinayi. 2016 ntchito zotsatirazi wothandiza tebulo. Izo zimanyezimiritsa kuchuluka kwa ndalama, Kuyamikira msonkho, accrued ndipo analipira msonkho Q4.

tsiku wa ndalama	tsiku leni olandira (Zambiri) ndalama	tsiku Gwirani DZENJE	Tsiku akutembenuka Num DZENJE	afterbirth nthawi tsiku kutengerapo banki DZENJE	View olandira KUBWELETSEDWANSO. (Ndalama) mu rubles	Uwerenge ndalama mu rubles	Uwerenge msonkho amachotsera mu rubles	sankapereka DZENJE mu rubles
10/11/16	30/9/16	10/11/16	10/11/16	10/12/16	malipiro September (Maphunziro. mawerengedwe)	300000	1900	((300000 + 150000) -1900)) x13% = 58253, pamene 150,000 kale kwa vypl.avans 1 theka Septem
10/20/16	10/31/16	11/11/16	11/11/16	11/12/16	patsogolo kwa 1 theka kupalamula October	150000
10/20/16	10/20/16	10/20/16	10/31/16	10/31/16	phindu tchati netrudosp	24451,23		3183 (24451,23h13%)
10/25/16	10/25/16	10/25/16	10/25/16	10/31/16	Anadalitsidwa. pansi mgwirizano Normal kudzionetsera. ntchito	40000		5200 (40000h13%)
11/11/16	10/31/16	11/11/16	11/11/16	11/14/16	malipiro amalipiritsa yosanja. October	317000	1900	((317000 + 150000) -1900) x13% 60463
11/11/16	11/11/16	11/11/16	11/30/16	11/30/16	kugulitsa	37428,16		4866 (37428,16h13%)
11/20/16	11/30/16	12/9/16	12/9/16	12/12/16	Malipilo mlingo. malipiro zoyambirira theka November	150000
12/9/16	11/30/16	12/9/16	12/9/16	12/12/16	Zarab.plata kwa wachiwiri theka November	320000	500	((320000 + 150000) -500) x13% = 61035
12/20/16	12/30/16	11/1/17	11/1/17	12/1/17	Zarab.plata zoyambirira apansi. December	150000
12/26/16	12/26/16	12/26/16	12/26/16	12/27/16	benefiti	5000		(5000h13%) 650
12/27/16	12/27/16	12/27/16	12/27/16	12/28/16	mphatso osati NDALAMA. mawonekedwe	35000	28000 (4000h7)	910 ((35000-28000) x13%)
					TOTAL	1,528,879.39	32300	194560

Tebulo zikusonyeza chikalata ogwira ntchito zisanu ndi ziwiri za mphatso kwa chaka chatsopano.

Mu 2016, antchito awa sali kulandira thandizo la ndalama ndi mphatso zina.

CHITSANZO kudzazidwa a chigawo chachiwiri 6NDFL

Malinga ndi mfundo mwachindunji mu tebulo pamwamba, tikambirana momwe kudzaza mbali February 6 DZENJE:

Chipika loyamba:

• tsamba 100 - tsamba 130 30/09/2016 - 300000 .;
• Page 110 - 11.10.2016 p.140 - 58253 .;
• tsamba 120 -. 10/12/2016.

wagawo chachiwiri:

• Page 100 - 20.10.2016 p.130 - 24451,23 .;
• Page 110 - 20.10.2016 p.140 - 3183 .;
• tsamba 120 -. 10/31/2016.

Chachitatu chipika:

• Page 100 - 10.25.2016 p.130 - 40000 .;
• Page 110 - 25.10.2016 p.140 - 5200 .;
• tsamba 120 -. 10/31/2016.

chipika chachinayi:

• Page 100 - 10.25.2016 p.130 - 40000 .;
• Page 110 - 25.10.2016 p.140 - 5200 .;
• tsamba 120 -. 10/31/2016.

Chachisanu chipika:

• tsamba 100 - tsamba 130 31/10/2016 - 317000 .;
• Page 110 - 11.11.2016 p.140 - 60463 .;
• tsamba 120 -. 11/14/2016.

Chimodzi chipika:

• Page 100 - 11.11.2016 p.130 - 37428,16 .;
• Page 110 - 11.11.2016 p.140 - 4866 .;
• tsamba 120 -. 11/30/2016.

Seventh chipika:

• Page 100 - 11.30.2016 p.130 - 32000 .;
• Page 110 - 09.12.2016 p.140 - 6103 .;
• tsamba 120 -. 12/12/2016.

Chitatu chipika:

• Page 100 - 12.26.2016 p.130 - 5000 .;
• Page 110 - 12.26.2016 p.140 - 650 .;
• tsamba 120 -. 12/27/2016.

Unit chinayi:

• Page 100 - 27.12.2016 p.130 - 35000 .;
• Page 110 - 27.12.2016 p.140 - 910 .;
• tsamba 120 -. 12/28/2016.

2 Gawo 6 DZENJE: mawonekedwe, lembani lipoti chitsanzo ziro

Report 6NDFL ankafunika kupereka wothandizila msonkho: ndi ogwira ntchito (bungwe) ndi SP, kulipira Malipilo anthu. Ngati pa kalendala chaka PI kapena kampani si ananena ndi kupeleka ogwira ntchito ndalama ndi kutsogolera ntchito zachuma, mawerengedwe a ziro mawonekedwe 6NDFL sangabwereke a IRS.

Koma ngati bungwe kapena amalonda munthu kupereka ziro mawerengedwe, ndiye IRS chofunika kuilandira.

Ochita chipikisheni osati znyut a IRS kuti bungwe kapena amalonda munthu mu nyengo malipoti sanali bizinesi chuma, osati wothandizila msonkho, ndipo akuyembekezera ndi mawerengedwe pa Fomu 6NDFL. Ngati lipoti mwa masabata awiri pambuyo tsiku lomalizira chomaliza osati kuperekedwa, ndiye IRS ali ndi ufulu ndigwire ndalama ku banki ndi kuika chilango IP kapena mabungwe amene Sizilowana lipotilo.

Pofuna kupewa mavuto ndi IRS yowerengera ali ndi ufulu kugonjera atchedwe 6NDFL (makhalidwe kanthu) kapena kulemba kwa IRS mudziwe kalata.

chitsanzo linakonzedwa lipoti yobereka ndi mitengo ziro ili pansipa.

Zitsanzo kalata kwa lipoti IRS wa ziro Tingaone pansipa.

Kudzaza 6 DZENJE: ndi aligorivimu zochita

Magawowa ntchito pa kumaliza Chigawo chachiwiri 6NDFL mawerengedwe n'kofunika:

1. Kukatenga ndalama Malamulo onse kulipira msonkho munthu mu lipoti kotala.
2. Nyamula malipiro malamulo onse kulanda ndalama kwa wogwira ntchito ndi linalamula ndalama expendable, ndi issuance ndalama kuchokera m'kaundula ndalama, anawaika kuti mumve.
3. Jambulani tebulo akuthandiza Mwachitsanzo tafotokozazi
4. Information pa mtundu uliwonse wa ndalama mu tebulo kudzaza, malinga Atsindike mu chigawo: "Kodi kudzaza 6NDFL:. 100-120 mizere"
5. Kuchokera wodzazidwa tebulo wothandiza kutenga mudziwe kuti kuwerengetsa chigawo 2 6 DZENJE.

chenjezo:

• Mzere 110 limasonyeza deti limene wogwira ntchito kwenikweni analipira ndalama (ngakhale Malipiro kapena ndalama zina kupereka pasanafike tsiku anapereka msonkho Code).
• DZENJE si unachitikira ku malipiro a patsogolo.
• Mzere 120 affixed malire tsiku kulanda msonkho kwa bajeti ndi mtundu wa ndalama osati tsiku lenileni la msonkho kutengerapo (ngakhale msonkho kutchulidwa pasanafike tsiku anapereka msonkho Code).
• Mzere 140 ndi affixed kuchuluka kwa msonkho masamu ndalama ndalama analipira (ngati msonkho ndalama si kwathunthu kutchulidwa kapena palibepo, izo akadali stamped msonkho kuti akanayenera kutchulidwa).

Chigawo chachiwiri 6 a msonkho munthu. Vutolo: sikutheka saleka msonkho

Kodi kudzaza 2 Gawo 6 la msonkho munthu, pamene kusunga msonkho ndalama kuchokera wogwira ntchito si zotheka?

Natural munthu ndalama kutilandira (mwachitsanzo, mphatso), koma m'tsogolo iye anali malipiro ndalama ayi.

Bwanayo si zotheka kuti osamakhala ndi kusamutsa kwa bajeti msonkho ndalama pa ndalama inakhazikitsa mu mawu thupi.

Monga gawo kukhuta 2 6 DZENJE imeneyi, anasonyeza pansipa:

• p.100 - tsiku la nkhani ya ndalama mu mtundu;
• p.110 - 0;
• p.120 - 0;
• p.130 - ndalama mu mawu enieni (kuchuluka);
• p.140 - 0.

kuchuluka si sankapereka ndalama kutchulidwa pansi Chikalata choyamba pa p. 080.

Pomaliza

6 Declaration za msonkho munthu - lipoti la zachuma latsopano. Pamene lodzala pali zambiri mavuto, si mfundo zonse amaonedwa ndi akamagwiritsa malangizo operekedwa ndi msonkho. Kufotokoza ndi mafotokozedwe pa nkhani wolongolola nthawi zonse zaperekedwa mu makalata boma la Federal Tax Service la Chitaganya cha Russia. Mu 2017 sasamalira kusintha m'njira ya malipoti ndi malamulo a kudzazidwa ake. Nkhani zimenezi zimasonyeza momwe kudzaza 2 Gawo 6 la msonkho munthu m'mavuto ambiri, unachititsa aligorivimu wa kukafola gawo lachiwiri la mawerengedwe wakhala bwinobwino ntchito mchitidwe.

Zabwino zonse mu yobereka malipoti!