Zogulitsa mankhwalawa - ndi chiyani, ndi momwe mungazilembetsetsere bwino ku dipatimenti yowonetsera ndalama?

Pogwira ntchito yomanga, njira imagwiritsidwa ntchito, pamene kontrakita amagwiritsa ntchito zipangizo zoperekedwa ndi kasitomala pofuna kukonza chinthucho. Lingaliro ili limatchedwa "zipangizo zopatsa ndi kutenga." Tsatanetsatane yoteroyo imapezeka m'mabuku owerengera. Malamulo amamveketsa zofunikira zomwe zimagwiritsidwa ntchito potsatsa malonda, kuphatikizapo bungwe lazolemba ndi kulemba. Inde, ndizo chabe kuti palibe chimene chimachitika. Ndondomeko ya kusamutsidwa kwa zipangizo zogwirizanitsa ntchito yomanga ikulamulidwa ndi luso. 745 (chinthu 1) cha Civil Code ya Russian Federation.

Timamvetsa m'malemba ovomerezeka

Kuchokera kwa ndalama za MO, zomwe zinavomerezedwa pa December 28, 2001 mwa dongosolo la Ministry of Finance pansi pa No. 119n, perekani tsatanetsatane. Zipangizo zogulitsira katundu ndizo zipangizo zomwe bungwe lakonzala lalandira kuchokera kwa ogwira ntchito pakampani yomwe ikugwiritsidwa ntchito pokonza (processing), komanso ntchito zina kapena kupanga popanda kulipira mtengo wa zipangizozi komanso chifukwa choyenera kubwezeretsa zipangizo zopangira makasitomala, Ntchito zochitidwa.

Mfundo yakuti kasitomala amasungira mwiniwake wa malonda omwe anagulidwa (osati ake enieni) (zofunkha) zimasonyezedwa mu malipoti. Zida zoperekedwa pazifukwazi (zimapatsidwa-ndi-kutenga) zimaganiziridwa pa mzere wosiyana kuchokera ku katundu wa kontrakitala ndipo zimapangidwira pazomwe zilibe ndalama (ndime 2 ya Article 8 ya Chilamulo 129-FZ, cha 21 Novemba 1996). Chiwerengero cha akaunti imeneyi ndi 003.

Pansi pa ntchito yanu konzani zolemba zothandizira

Lamulo limafuna kuti ntchito zonse za ndondomeko zachuma, zomwe bungwe likuchita, zikhazikitsidwe ndi zolembera zoyenera (Gawo 9, ndime 1 ya lamulo lofotokozedwa pamwambapa). Kuchokera pa izi zikutsatila kuti popereka zipangizo zothandizira, wogulayo akuyenera kupereka ndondomeko yowonjezera pa chilolezo cha mawonekedwe ofanana (No. M-15). Chizindikiro chapadera chimapangidwira pa izo.

Pachifukwachi, kontrakita amagwiritsa ntchito malonda omwe akugulidwa ndi ndondomeko yogula. M-4, omwe amasonyezanso kuti zothandizira ndizoperekera katundu.

Yesetsani kuwerengera

Kulemba kwa mtengo wa zipangizo zomwe zikugwiritsidwa ntchito zikuchitika patsiku lopititsa kwa kasitomala kwa chinthu chopangidwa pamwambo wapadera ("Credit 003"). Chinthu chotsirizidwa chiyenera kutumizidwa kwa kasitomala malinga ndi zomwe zikugwirizana ndi Act of the performed (No. Кі-2), zomwe zimatsimikiziridwa ndi kulembetsa kalata ya chiwerengero cha KS-3. Mafomu a mapepalawa adavomerezedwa pa 11.11.99 ndi Chisankho No. 100 chotsatiridwa ndi Russian Federation Service kwa Statistics za boma. Kuwonjezera apo, ndondomeko ya kulingalira kwa mtengo wa kutumiza zipangizo muzolembazi sizinalembedwe.

Choncho, pokonza mapepala otchulidwa pamwambapa, chizolowezi cha bizinesi chikugwiritsidwa ntchito . Kuchokera pa izi ndikutsatira kuzilemba, zomwe zimafuna mawonekedwe a No. КС-2 kudzaza gawo lapaderali zomwe zipangizo zomwe analandira kuchokera kwa ogula zidalembedwa ndipo ndalamazo zanenedwa. Choncho, pamapeto pake (TOTAL), momwe mtengo wa ntchito yomwe wogwira ntchitoyo umagwiritsidwa ntchito, mtengo wa zipangizo zomwe akugwiritsira ntchito sizingaganizidwe. Chifukwa chake, kupanga mapangidwe a ntchito sikukhudza. Mndandanda wa zidazo, zomwe zinayambitsa mtunduwu, uli ndi khalidwe lodziwika bwino (chidziwitso).

Zomwe zili pa fomu No. KS-3 zimapangidwa malinga ndi chidziwitso chomwe chili mu Act ndi KS-2, ndipo ndilo chikalata chachikulu pakuwerengera ntchito ndi wogula. Mu kalata iyi, zipangizo zamakasitomala mumangidwe ndi mtengo wawo siziperekedwa. Monga chinthu cha msonkho (VAT), mtengo wawo sungaganizidwe.

Choncho, kutumiza popanda kusamutsira kwa kampani ya mwini wake zinthu zomwe zimaperekedwa kupereka-ndi-kutenga, kasitomala amapanga mawerengero ndi ntchito yomwe yalembedwa pa kalata ya fomu nambala КС-3, yomwe sizinatchulidwe.