Kubwezeretsa katundu kwa wogulitsa: zolembetsa zolembera. Kodi ndingabwezere bwanji katundu kwa wogulitsa?

Kukwera mtengo wogula ayenera kuyendera iwo ukwati, ma CD kuonongeka ndi umboni wina. Ngati pali zolakwika aliyense, chopangidwa kubwerera ku katundu wa. Kulumikizana pa nkhani iliyonse adzakhala osiyana. Zambiri za mbali ya opaleshoni werenganibe.

malamulo

Malinga Art. 421 wa Civil Code, zofunika akhoza kubwerera wogula si owonongedwa, komanso wabwino mankhwala khalidwe. chifukwa mwina kupanda akumufuna. Opaleshoni imeneyi ndi osiyanitsidwa kukhazikitsa lapansi. Bwererani katundu anatsirizika ikuchitika mu chimango cha mgwirizano okwanira. zapansi angakhale:

• Chosowa zikalata.
• Chiphaso ang'onoang'ono kuchuluka kwa mankhwala osiyanasiyana (v. 466, p. 468).
• Osauka khalidwe mfundo (Art. 475).
• Pakalibe chidebe (Art. 482).

Pa nthawi ya kulanda katundu wogula afika umwini wa iwo. Iye akhoza kusiya makhalidwe ndi zifukwa pamwambapa. Kudziwa umboni wogula upange "kubwerera kwa katundu katundu kuchita", kusonyeza modandaula ake ndi kulitumiza ilo kwa wogulitsa.

kulembetsa

Pofuna Bu kusonyeza kubwerera wogula zimadalira kudziwika kwa ukwati. Ngati kusiyana ndi pamaso pa mfundo mlandu, adzakwapulidwa wasenza, ndi mankhwala amagwanso katundu wa. Umwini amakhalabe ndi wogulitsa. Wogula adzakhala analandira katundu pa zolakwa-bwino pepala Nkhani 002 "Katundu ndi zipangizo m'ndende," ndipo pamene inu kubwerera - madebiti iwo ku ngongole. DT51 Kulumikizana KT76 anasonyeza polandirira msonkho ndalama zofunika kuti chonena. Motero, ECU mukufuna kusonyeza okwana ntchito atatu:

• Register pa makhalidwe inivoyisi ndipa.
• Zamkatimu Kulipira katundu.
• Ganizirani mawu banki pa tapeza ndalama.

Ngati ukwati anapeza pambuyo lolemba pa, wogulitsa malondayo wayikidwa osati lolingana kuchita. zonse ntchito wotsatira anasonyeza pa boma chifukwa 76,6 «Asayansi pansi zonena».

Kodi kupanga kubwerera katundu ndi katundu wa atalandira malipiro zisanachitike?

Talingalirani izi ngati chitsanzo.

Ltd. anagula misomali chipani cha 25 000 rubles. Isanafike kuvomereza wakhala kutchulidwa 50% ya malipiro. Pambuyo lolemba la ukwati Zavumbulutsidwa: misomali onse palibe kapu. Konzani kubwerera ku katundu wa. Kulumikizana:

• DT60 "Zachitika" KT51 - 12 500 - kutchulidwa pasadakhale.
• DT68 KT76 - 1906,78 - anasonyeza VAT.
• DT41 KT60 - 25 000 - katundu n'komwe.
• DT19 KT60 - 3813,56 - nkhani VAT.
• DT60 KT60 "Zachitika" - amatamanda pasadakhale.
• DT68 KT19 - 3813,56 - olembetsedwa inivoyisi.
• DT76 KT68 - 1906,78 - kubwezeretsedwa VAT.
• DT76 KT41 - 25 000 - kubwerera ku katundu wa.
• DT76 KT68 - 3813,56 rubles. - kuganizira VAT.
• DT51 KT76 - 12,5 zikwi rubles .. - obwezeredwa kwa katundu.

Mu kusonyeza katundu opaleshoni imavuta ndi mlandu VAT pa malipirowo pasadakhale ndiponso wotsatira deduction za kulingalira.

• DT51 KT62 - 12 500 - analandira ndalama wogula.
• DT76 KT68 - 1906,78 - lathuli kapangidwe.
• DT62 KT90.1 - 25 000 - kudawerengedwa kwa ndalama.
• DT90.3 KT68 - 3813,56 - mlandu VAT.
• DT90.2 KT41 - 20 000 - ankaona ndalama.
• DT62 KT62 - 12 500 - amatamanda pasadakhale.
• DT68 KT76 - 1906,78 - VAT deduction.
• DT62 KT90.1 - 25,000 - zitasintha kukhazikitsa.
• DT90.2 KT41 - 20 000 - kusintha katundu lemba kwambiri.
• DT90 KT19 - 3813,56 - zitasintha wa accrued VAT.
• DT62 KT62 - 12 500 - kusintha kwa malipiro analandira pasadakhale.
• DT68 KT19 - 1906,78 - kulembetsa inivoyisi kwa obwezeredwa a.
• DT62 KT51 - 12 500 - obwezeredwa kuti wogula.

Ndipo ngati nthawi msonkho amasiyana?

Malinga Para. 6 PBU 9 "ndalama za bungwe", revenues mu Bu atengedwa mu ndalama wofanana chimaposa analandira. Pamene formalized kubwerera kwa katundu, iwo amakhulupirira kuti umwini alibe inasamutsidwa kuti wogula. Malinga Para. 80 AR RF, kuchepetsa ndalama pambuyo kudziwika chaka chatha ukwati anasonyeza kufa nyengo malipoti. Zakonzeka, sikuti mu muyezo. Taganizirani chitsanzo cha zinthu m'mbuyomu monga adzakhala panyengo zosiyanasiyana adzabwerera katundu msonkho. Kulumikizana:

• DT91.2 KT62 - 25 000 - imatengedwa kubwerera kwa wogulitsa, monga ndalama za lipoti chaka.
• DT41 KT91.1 - 20,000 - anachira utalembedwa-kutali ndalama.
• DT68 KT91.1 - 3813,5 - kulandilidwa deduction VAT.

Abwelela Refunds munthu

Ndondomeko ya malipiro pansi Mapangano yogula ritelo ndi kugulitsa ndi Lamulo Ch. 30 la Civil Code. Non-refundable zovala, mafuta onunkhira, zodzikongoletsera ndi ena. Nthawi zina, wogulitsa sangathe akana kuvomereza chuma anagulitsa. Tikambirana mwatsatanetsatane mmene formalized katundu anabwerera.

Ltd. anagulitsa kavalidwe pa mtengo wa 2.5 zikwi. Opaka. Tsiku lotsatira, wogula anabwerera katunduyo, monga izo zinali ukwati, ndipo ali nazo ndalama kumbuyo. Konzani kubwerera ku katundu wa. Kulumikizana:

• DT76 KT90.1 -2,5 zikwi. Opaka. - zitasintha la ndalama kuchokera malonda.
• DT90.2 KT41 - 2 zikwi rubles .. - amasonyeza mtengo wogulira katundu.
• DT90.3 KT68 - 381,36 rubles. - kuganizira VAT.
• DT76 KT50 - 2500 rubles. - anabwerera wogula ndalama.
• DT41 KT76 - 2000 rubles. - madebiti katunduyo.
• DT90.2 KT42 - 0.5 zikwi rubles .. - kubwezeretsedwa malonda gawo.

otaya zikalata

Woti wa masheya ayenera atathana yobereka mgwirizano. Tikumbukenso kuti wogula ayenera kuti dandaulo (a kalata) kubwerera katundu ndi kutumiza mauthenga. Izi adzapulumutsa nthawi pa zolembalemba. Kalata analengedwa mu ufulu mawonekedwe, yolembedwa ndi nthumwi za zipani zonse ndipo ndicho chiyambi mapangidwe chonena. Nawonso wogulitsa ayenera kutenga katundu pa nkhaniyi, kuika inivoyisi kukonza ndi kulitumiza ilo kwa wogula. Akaunti redesigns pamene kusintha mtengo kapena chiwerengero cha makhalidwe. Apa mmene kapangidwe kubwerera katundu kuti katundu wa.

Mu ritelo, ndondomeko ndi osiyana. The wogulitsa ayenera kutenga cheke, lowani zavskladom, akatunge mawu mawonekedwe a masentimita-3, kulemba inivoyisi ndi kubwerera ndalama. Documents adzakhala dipatimenti mlandu. Mlingo analipira analembedwa m'magazini ya anawapatsa ndalama za. Iwo amachepetsa revenues. Ngati kubwerera anazindikira mochedwa kuposa tsiku yogula, ndondomeko ndi osiyana:

• wogula anena, umene umachititsa cheke;
• bilu kubwerera katundu lidzawotchedwa Mukalowa mu mabuku awiri: atakolekedwa lipotili chachiwiri amaperekedwa kwa kasitomala;
• wogulitsa amapereka ndalama ndi CSC;
• zolakwazo ndi Bu.

mlandu VAT

Ngati wogula akukana gawo la chipani, wogulitsa ndi inivoyisi kuchepetsa ndalama kapena chiwerengero cha makhalidwe. Iye mayina kugula kaundula. Ngati wogula akana chipani lonse, wogulitsa akaundula kapangidwe ake. VAT wolandira wa katundu si analengeza, koma ndi kuchita ndi kulandira chuma likasungidwe.

zitsanzo

Taganizirani kubwerera zili kwa katundu (mlandu zolemba zinthu zosiyana Mwachibadwa zosiyanasiyana).

Wogulitsa kutumizidwa kufunika kwa kuchuluka kwa 11,8 zikwi. Opaka. (VAT - 1800 rbl.). Mtengo mtengo - 8 zikwi rubles .. Wogula analipira ndalama kwa ndalama zonse, ndipo anapeza m'banja ndipo chipani lonse anabwerera kwa wogulitsa.

Bwererani katundu kuti katundu anatenga malo pambuyo malipiro. Choncho, Kulumikizana ndi wakhala anayambitsa ndi 76 "m'midzi amangawa, angongole. Pambuyo pa kusintha kwa wogula anatuluka payables. kuchuluka Zimenezi zimaonekera nkhani 76. Pambuyo obwezeredwa bwino yomaliza zeroed. Kuti nkhani yomweyo ntchito m'midzi amangawa ndi angongole. Apa mmene apereke kubwerera kwa katundu pambuyo malipiro phwando.

Wogulitsa ambabala lolemba zotsatirazi:

mawaya amenewa anapanga, ngati katundu anabwerera zabwino kwenikweni, kapena assortment zina zosayenera zalembedwa.

Contact kuzindikira

Coolie mgwirizano wa zogulitsa anapereka Mkhalidwe mu umene wogula angathe kubwerera katundu akapanda kugulitsa. Chotero zitasintha ntchito ndi kunyongedwa, ndi maganizo zogulitsa. Izo zikuchitika ndi chilolezo cha onsewo. Umwini anabwerera katundu wa. Anaumba wolandira wa ma invoice wopelekedwa ndi akaundula mu buku zogulitsa.

chiwembu Izi disadvantageous kwa katundu, ngati KATUNDU likuchotsedwa pa mtengo wotsika ndi kubwerera zambiri (lidalembedwa kuchokera ku mtengo wa 8 zikwi. Pakani., Ndipo capitalized 10 chikwi. Pakani.).

kusiyana

Apanso, tione mwachidule akamanena za ntchito awiri kubwerera mfundo. The wogulitsa kutumizidwa katundu, ndipo patapita nthawi yina ndinabwerera ku chipani lonse, kapena gawo lokha la izo. Ngati chimayambitsa zikusiyana ndi mgwirizano makhalidwe a quality, mtundu, kasinthidwe, kukula, ndi zina zotero. N., Opaleshoni imeneyi kubwerera basi. The Russian Civil Code, iye ankachita monga maudindo kusakhulupirika katundu. Ngati wogula amadzinenera kuti mfundo ndi sabwerera mankhwala chifukwa chakuti iye sakanakhoza kuigulitsa, ndiye amatchedwa kukhazikitsa maganizo. mbali zonse amaimira izo mu Cu ndi Nu monga kugula chinthu chabwinobwino ndipo zogulitsa. Wogula analemba kale inivoyisi katundu akuganizira mu malonda buku, ndalama mu chigawo. The Bu mtengo wa makhalidwe anabwerera ali n'komwe mu kusanthula 90. The kusiyana Cu ndi OU Kodi osadzuka. Ndi baffling nkhaniyi. Ngakhale zenizeni mavuto kamangidwe ka ntchito kumeneko.