Lililonse wazamalonda akufuna kugulitsa katundu wake pa phindu. Koma sikuti ntchito. Mwachitsanzo, ngati ogwira waganiza kugulitsa zida akale, mtengo msika pa pepala bwino ndi m'munsi, chifukwa chuma cha iwowo ndi negative. Kuti mudziwe kusonyeza utalembedwa-kuchokera zomvetsa azipereke pa Os werenganibe.

otaya zikalata

Kukhazikitsa Os anaphedwa mgwirizano. Malinga ndi Malangizo chofunika kwa Bu, mbali ziwiri ayenera kusaina satifiketi Handover. Information za kuchotsa chinthu nkhani analowa mu khadi kulingalira. Pamaziko a chikalata izi mlandu limasonyeza ntchito mu OU. Ndipo ngati iwowo anali pa imfa, ndiye muyenera kusamala makamaka, kuyambira Machitidwe Tax ndi mfundo zosiyana zakonzedwa. Tiyeni tione iwo mwatsatanetsatane.

kuopsa msonkho

Nthawi zambiri, kuwonjezera kufunika kwa mankhwala kapena mosazindikira kasamalidwe zatsalira wasankha kugulitsa katundu pa mtengo pansipa mtengo. zachuma ambiri amaopa Zikatere, popeza ndikoletsedwa ndi lamulo. Kodi?

1. Mtengo sangakhale pansipa mtengo.

Mtengo wa magetsi, gasi ndi kutumiza mauthenga ntchito malamulo ndi boma. Nthawi zina mtengo ndi pankhani ndipo palibe zoletsa mu GC si sizinatchulidwe. Antimonopoly kampani oyang'anira zochitika za "osewera chachikulu". Companies ndi kulemera zochepa pa msika, osadandaula.

2. Kuchepa pa malonda ngati mtengo ndi m'munsi \ m, si n'komwe mu misonkho.

Base kuchita masamu pa wotuluka onse. njira zosiyana Amawapatsa okha ndi ntchito Bank Central. Palinso loletsa pa kuzindikira kusiyana mtengo pakati pa mtengo msika ndi kugulitsa katundu kwa wolembedwa ntchito. Chifukwa ntchito zina palibe malamulo. Ngati kampani samagwira ntchito patsikulo mwadongosolo, kugulitsidwa kwa opaleshoni dongosolo zidzatsekedwa ndi kufa ndalama kuchokera ntchito zina.

3. Ngati mtengo ndi pansipa kugula, akuluakulu a boma imawunikidwa misonkho zina

Izi zimatheka ngati iwowo ukulamulidwa. Ndiye ife nditsimikizira kwa msonkho, kuti mtengo wake ndi ofanana ndi msika.

4. mtengo kwa ogulidwa katundu anagulitsa patsikulo, sangathe n'komwe pamene kuwerengetsa ndi NPP.

Ngati ndalama anali umalimbana kupoletsa ndalama, iwo ndi chuma wolungamitsidwa. Chifukwa yomaliza zofunika.

5. Ngati katundu akhala anagulitsa patsikulo, kuti deduct ndi VAT pa iwo sangakhoze analandira.

Izi siziri zoona ndithu. Deduct ndi VAT pa katundu angakhale opanda pake ngati gulu ndikhoza kutsimikizira kuti ndikupeleka izi amaloledwa kupewa zomvetsa ngakhale wamkulu zachuma. Koma ngati opaleshoni kunachitidwa yekha pa pepala, msonkho salandira mafotokozedwe amenewa.

imfa kusinkhasinkha pa OU

Malinga Art. 323 ya Tax Code la phindu ndi zomvetsa azipereke pa dongosolo opaleshoni ayenera kumatanthauza aliyense chinthu payokha. Chimaposa kugulitsa katundu, ukonde wa VAT udzayesedwa kwa chuma. ndalamazo munthu wokhoma akhoza kuchepetsa phindu yotsalira, kutenga nkhani ndalama kugwirizana ndi kugulitsa: ndalama yosungirako, kukonza ndi kayendedwe.

Chifukwa chuma cha ntchito gulu kuchita masamu pa tsiku la kuzindikira ndalama. Ngati IRS amagwiritsa ntchito njira accrual, ndalama kuchokera kugulitsa Os kuchita masamu pa nthawi ya kusintha kwa umwini. Ngati inu ntchito njira ndalama, ndiye tsiku la kulanda ndalama kubanki.

Loss ku kugulitsa katundu atathana ndi wofanana ndi milandu ina. The misonkho ya phindu - atengedwa mu nkhani m'njira zotchulidwa ndime 3 Article .. 268 ya Tax Code. Iwo ali nawo mu mtengo wofanana mbali pa nthawi imene kuchita masamu kuti kusiyana kufunika ndi leni nthawi ya ntchito pamaso zogulitsa. Izo ziyenera deduct kuchokera mwezi wamawa pambuyo kukhazikitsa lapansi.

Kodi kusonyeza imfa ya malonda opaleshoni dongosolo mu lipoti la?

The chifukwa cha ndalama ndikupeleka kumaonekera atchedwe msonkho (NPP). Revenue zikusonyezedwa mzere 060 a ntchito woyamba wa wachiwiri pepala kulengeza. mtengo yotsalira pamodzi ndi mtengo mu mzere 150 kusonyezedwa ntchito chachiwiri, imfa -. Pa tsamba 200, kuchepetsa ndalama okwana (270 p.). Mbali zotsatira zoipa ndalama kugulitsa, sipangakhalenso n'komwe zolinga msonkho, nthawi panopa zikusonyezedwa mzere 090. The malipilo accrued kwa kuwonongeka kwa 280 ntchito yachiwiri anagulitsa anakonza Os p..

Mwachitsanzo

Mu August 2012 JSC "X" opaleshoni dongosolo agulitsa pa 59 chikwi. Pakani. (Kuphatikizapo 9 zikwi rubles - .. VAT). Mundawu watengedwa pa mbiri pa mtengo 120 ths. Rubles amortized pa nthawi ya zaka 8 (miyezi 96). kampani anagwiritsa ntchito njira accrual kudziwa ntchito ndalama za iwowo ndi mzere - chifukwa depreciation. Malipilo pamwezi kuti avale - 1,25 zikwi rubles .. Leni nthawi ya ntchito - miyezi 38, anapeza depreciation - 47,5 zikwi rubles .. Kuchuluka kwa ndalama kugulitsa - 1,18 rubles. VAT.

dzina		kachidindo	Kuchuluka (thous. Rubles).
	Chimaposa kugulitsa katundu	060	50
Part wa imfa, kutanthauza ndalama opaleshoni		090	0,405
	Mtengo yotsalira, kutenga nkhani ndalama	150	73,5
	Loss pa malonda a Os	200	23,5

imfa A kuchuluka kwa 23,5 zikwi. Rubles., Amene chaonetsedwera mu mzere 200, ndiye wogawana (pa 405 rubles.) Monthly amortized pa miyezi 58 (miyezi 96-38). The gawo loyamba kutchulidwa lipoti la September 2012 mu mzere 090. Documents kutsimikizira imfa pa malonda kachitidwe opaleshoni ayenera kusungidwa mpaka pamene amachepetsa msonkho m'munsi NPP.

A chifukwa ndalama Bu

Malinga Para. 7 PBU, anapeza kuchokera zogulitsa ya opaleshoni dongosolo akuzindikiridwa chuma opaleshoni monga Bu. Ndalama kugwirizana ndi kukhazikitsa zinthu izi akuzindikiridwa monga ndalama. ndalama zimenezi zinalembedwa Bu mu utumiki m'mwezi panopa. Choncho, kusiyana woyamba kuchokera OU ndi zomvetsa zalembedwa kuchokera pomwepo, osati mbali. Choncho, deductible kusiyana zosakhalitsa ukapezeka chifukwa cha zimene anapanga mtsogolo kakatundu msonkho. Mu m'tsogolo kuchepetsa NPP kulipidwa kuti bajeti.

Mwachitsanzo

Yothandiza deta ya Chitsanzo choyamba. Mu August 2012, kampani yowerengera ayenera kusonyeza imfa ya malonda. Kulumikizana:

Deuteronomo 91-2 KR 60 - 1 zikwi rubles .. - malipiro a ntchito ya gulu lina;
Deuteronomo 19 KR 60 - 180 rubles. - kuonetseredwa kwa VAT ya;
KR 91-1 Deuteronomo 62 - 59 zikwi rubles .. - ntchito ndalama kuchokera zogulitsa;
. Deuteronomo 91-2 KR 68 - 9 zikwi rubles - mlandu VAT;
. Deuteronomo 01-2 KR 01-1 - 120 zikwi rubles - olembedwa pa mtengo pachiyambi;
Deuteronomo 02 KR 01-2 - 47,5 zikwi rubles .. - amortization mlandu pa ntchito;
. Deuteronomo 91-2 KR 01-2 - 72,5 zikwi rubles - phindu yotsalira ali n'komwe mu ndalama;
Deuteronomo 09 KR 68 - 6,64 zikwi rubles (23.5 zikwi rubles ndi 24% ...) - msonkho kalembera wanu.

Pa miyezi 56. Bu chidzankhalira kufa malonda. Kulumikizana:

Deuteronomo 68 KR 09 - 97,24 rubles. (5640 rubles. \ 58 miyezi).

kugulitsa katundu patsikulo

GP implementation kumachitika pansi mfundo za mgwirizano. Zamgululi ankaona kuti anagulitsa pamene ufulu wogula ya umwini. kuti Izi ndi N. 1 tbsp. 223 wa Civil Code. Kupatulapo ngati tasonyeza zotchulidwa mu mgwirizano, kumachitika pa nthawi ya kusintha kwa wogula katundu. Pambuyo kutumiza wa bungwe aziwerenga zotsatira ndalama ndikupeleka. wapadera chifukwa "90" phindu ndi zomvetsa amaperekedwa kwa cholinga ichi mu Bu. Izo zimanyezimiritsa kuchuluka kwa ndalama dizilo kugulitsa, ndi kumamkongoza - ndalama kuchokera malonda. Pa nkhani boma kuchita masamu pa danym chifukwa ndalama kwa nthawi panopa:

The zolowa za KR 90-1 - DT.90-2,3,4 zolowa = phindu \ imfa ku malonda.

Kulumikizana, amene anapereka zabwino chifukwa ndalama:

Deuteronomo 90-9 KR 99 - Malonda.

Deuteronomo 99 KR 90-9 - chitayiko malonda (osiyana lolemba yapita).

Close boma nkhani nkhani mkati kumapeto kwa chaka muyezo wa Kukonzanso.

The ndalama Bu anazindikira chuma ngati:

- ufulu kulandira ndalama zikutsimikizidwa ndi pangano;

- kuchuluka kwa ndalama kuchita masamu;

- chifukwa cha ntchito ubwino agronomic gulu chidzakula;

- ogula ndi ufulu umwini.

Ngati chimodzi cha mavuto amenewa si anakumana, ndi ndalama sitingazimvetse anazindikira, mankhwala ayenera opezeka pa Deuteronomo MF 45.

Mlandu kugulitsa SE

nambala	opareshoni	Deuteronomo	KR	Uwerenge
Revenue anazindikira mu Bu
1	GP kukhazikitsa	62	90-1	ndalama
2	Adawalamulira mtengo leni	90-2	43	mtengo
3	adawalamulira VAT	90-3	68-2	VAT
4	nkhani ndalama	90-2	44	Ndalama ndikukhazikitsa
5	chifukwa Financial: - phindu - imfa	90-9 99	99 90-9	Revenues - ndalama
6	Malipiro kwa wogula	51	62	mgwirizano Wapatali
zinthu kuzindikira ndalama si anakumana
1	GP kukhazikitsa	45	43	mtengo yaikulu
2	Malipiro kwa wogula	51	62	mgwirizano Wapatali
3	ndalama	62	90-1	ndalama
4	debited mtengo wa	90-2	45
5	adawalamulira VAT	90-3	68	Kuchuluka kwa msonkho
6	olembedwa kutali ndalama	90-2	44	ndalama kugulitsa
7	chifukwa Financial: - phindu - imfa	90-9 99	99 90-9	Revenues - ndalama

Kulumikizana "phindu \ imfa ku malonda" kwaiye pambuyo mlandu ndalama onse obwera ndi kukhazikitsa GP lapansi.

losungidwa

Kwa review tsatanetsatane wa zotsatira ndalama kampani kuwonjezera bwino ndi phindu ndi nkhani imfa amapereka mmwamba. Iwo anafotokoza ndalama zonse ndalama za nyengo ilili.

Mfundo 010 zikusonyeza chimaposa kugulitsa katundu. Apa mutha kuona kuchuluka kwa ntchito wamba. Ngati aliyense wa revenues izi upambana 5% ya okwana, izo mwatsatanetsatane Zizindikiro 011-013. The phindu ndi imfa nkhani zachokera maziko accrual. Kuti, ndalama anazindikira pa yobereka katundu wotereyu kuti wogula. Koma kawirikawiri zimenezi ikuti kuti umwini akudutsa pambuyo Malipiro malonda. Zikatero, ndalama zili m'gulu lipoti pa tsiku la kulanda ndalama.

Kenako, muyenera kujambula mtengo pachimake pa katundu opangidwa: The kukufikira pa mzere 020, ndipo mfundo kwa ntchito iliyonse - pa 021-023. Pamakhala zotuluka - tsamba 030 ..

Phindu ndi nkhani imfa akusonyeza kuti magwero a chiphaso cha njira, komanso ndalama kugwirizana ndi kugulitsa katundu. Makamaka mu mzere 030 ndi 040 kusonyezedwa kuchuluka kwa malonda ndi ndalama zaboma kwa malonda. Komanso utoto chiwerengero analandira pansi madipoziti ndi chuma (060), ndipo iwo amene ali azolipira ku banki (070), chiwerengero cha zimene a o ena (080), opaleshoni ena (090, 100) ndipo sanali opaleshoni (110, 120) ndalama ndi ndalama .

ndalama zina monga:

• ndalama kwa malonda ndi lachitatu maphwando katundu zosakhalitsa;
• phindu kwa ntchito anzake a mabungwe;
• chidwi pa madipoziti ndi ngongole;
• ndalama kuchokera eni luso;
• chimaposa kugulitsa katundu wa kampani;
• analandira m'nthawi panopa ndalama, zilango ndi ndalama;
• ena sanaoneke malisiti.

Ndalama zina (100) zikuphatikizapo mtengo wa:

• chilengedwe cha chuma;

• oyamba a eni luso;
• madebiti ku kampaniko;
• chiwongoladzanja pa ngongole
• anatenga ndalama, zilango ndi ndalama;
• ntchito ziwongola dzanja zaogulitsa;
• CBR paketi kutayika kakatundu ndi;
• chikondi;
• chuma zili atapanga;
• Kulipira wotuluka;
• ndalama za mwadzidzidzi;
• Other sanaoneke ndalama.

Kusiyana ndalama zonse zolowa ndi chimene chikuoneka pa mzere 140 "Malonda \ Loss pamaso msonkho". Pambuyo deducting ndi NPP (150) ndi ena malipiro lamulo (150) ndi kuchita masamu chifukwa ndalama ntchito wamba (160). Ngati ndalama zapadera kapena ndalama pa nthawi panopa sanali, ndiye yofanana chimaonetsedwa nkhani yakuti "SP \ NC" (190). Choncho okonzeka "Malonda ndi Loss".

deta Buku

Chigawo chino ayenera kutha ngati olimba ali chuma msonkho (AT) kapena udindo (NO).

Pa mzere 150 kampani ayenera mwachindunji kuchuluka kwa zonse zilipo koma Mwachitsanzo, malipiro kuyenda, chipukuta misozi ntchito zoyendera munthu, etc. Ndiko kuti, mu mzere uwu limasonyeza zasungidwa amene n'komwe mu DR, koma NPP si kumusiya.

chifukwa Financial pa gawo - bwino pakati malonda Pe ndi benefiti. Kuwerengetsa zolemeletsedwa Kuchuluka kwa mafuko amene anali kupezeka, m'pofunika anagona chiwerengero kumayambiliro a mwezi uliwonse, kenako akufufuta 12.

Ngati Bank ku Central anaika pansipa mtengo msika, m'pofunika kuchita mawerengedwe izi:

Avereji gawo mtengo = (A1 + A2) / KA

A1 - mtengo wa magawo ndi mapeto a mayikidwe ndi kuchulukitsa chiwerengero chawo;

A2 - chimaposa kugulitsa masheya pa mtengo wotsikirapo;

KA - chiwerengero cha magawo kupezeka.

Sitimadzipereka chifukwa ndalama

Opaleshoni imeneyi Tidzaona mmene mukhoza kuwonjezera phindu mmodzi wa Bank ku Central, ngati:

- kusintha magawo zokonda mu losavuta;

- kuyesa kugula kumbuyo magawo pa mtengo pansipa mtengo msika.

Bwino kuwerengera phindu m'tsogolo, m'pofunika kudziwa revenues ndi ndalama kugwirizana ndi kusintha udindo kapena kuchepa mtengo. revenues zikuphatikizapo kusiyana pakati pa msika ndi leni mtengo katundu ndi ndalama chidwi. Ndalama - Malipilo kwa ma sheya hoda, gulu la ziŵalo lapansi.

chidule

Gulitsani katundu pansipa mtengo kungakhale, koma ndi wokonzeka kukhala osamala kwambiri. Chifukwa cha ntchito imeneyi kwenikweni limapezeka kusiyana zotsatira ndalama mu OU ndi Bu. Mbali yoyamba, kuchuluka kwa imfa kwalembedwa mu pang'onopang'ono. Ndipo lachiwiri - nthawi yomweyo.