Ibhonasi ukwehla - Iyini?

Cishe zonke inkampani has a izimpahla fixed (FA). Sinenkosi ukugqoka impahla. Ngokusho imithetho PBU, ukugcina amarekhodi yesistimu yokusebenza, futhi kuncike amortization.

ukwehla ezibanjwayo

суммы, направленные на возмещение износа ОС. Le mali abelwe nokubuyiselwa bafake OS. Ahlanganisiwe izindleko zokwelapha noma ukukhiqizwa.

суммы, рассчитываемые на основе балансовой стоимости соответствующих объектов и норм. Amortization amacala - lemali ibalwa ngesisekelo incwadi ukubaluleka izakhiwo kanye namazinga. Kuyinsakavukela ubizwa ngokuthi yonyaka amaphesenti isinxephezelo izingxenye ezigugile ye-OS.

iqembu impahla

Basuke kwakhiwa kuye isikhathi ekuphileni ewusizo lezinto:

• Mina iqembu - iminyaka 1-2;
• II - 2-3;
• III - iminyaka 3-5;
• IV - 5-7;
• V - 7-10;
• VI - 10-15;
• VII - 15-20;
• VIII - 20-25;
• IX - 25-30;
• X - eminyakeni engaphezu kuka-30.

Kuyini ukwehla kwentengo fixed assets umklomelo?

Ngokomthetho, leli gama hhayi wachazela. Nokho, ezimali umqondo zezomnotho emsebenzini wabo ngempela ngenkuthalo esetshenziswa.

Abakhokhi bentela kungenzeka afake izindleko ezilotshwe sekubika (kuye ngokuthi umbuso intela), izindleko zemali yokuqhuba ibhizinisi tekusisa yesistimu yokusebenza, okungukuthi, izindleko ukuthi inkampani angase amemezele ngesikhathi esifanayo. Lokhu "ilungelo" kuyinto ukwehla ibhonasi. может производиться, в том числе, на достройку, реконструкцию, модернизацию объекта. Shaja zingenziwa, kuhlanganise aphothulwe, ukwakhiwa kabusha kanye sesimanje izinto.

imikhawulo

Eziningi kuzo.

невозможно в отношении объектов, полученных на безвозмездной основе. Okokuqala, ukusetshenziswa ibhonasi ukwehla akunakwenzeka izinto etholwe ngaphandle kwemali. Umthetho okuhambisanayo usungula sihloko 9, isigaba 258 NC.

. Okwesibili, isibonisa lemali ibhonasi kwentengo. OS okuqondene III kanye VIII-X iqembu, kuba-10%, kanti kwezinye izinto (III-VII c.) - 30% (ngaphambili 10%).

Lezi zinkomba asetshenziselwa ukwakha ngokwengxenye ukuqedwa nokuzuza, retrofitting, retooling, njll ..

yokutakula

Wenziwe in ukuqaliswa ngaphambi kokuphela kweminyaka engu-5 kusukela osukwini OS iyasebenza. простыми словами, включение ее суммы в доходы. Ukubuyiselwa ibhonasi ukwehla - okungukuthi, ngamagama alula, ukufakwa yayo isamba iholo. imfuneko Okufana ebekwe para. Septhemba isigaba 4th Article 258 Tax Code.

Ukuze abuyiselwe, futhi oneminyaka engu-10 futhi amaphesenti angu-30 inani izindleko. Ukuze uthole ezinye izindlela zokuchithwa kwemfucumfucu ekhiqizwa endaweni le nqubo singanikezwanga.

izinhlinzeko zesikhashana

Uhlelo entsha ye Tax Code sihloko 258 yaqala ukusebenza ngo-2009

Ngokuhambisana para. Mashi 2nd sihloko kweKhodi, isigaba 272, ukwehla ibhonasi - inani eyazekayo in izindleko esikhathini lapho waqala ukushaja ukwehla izinto, okuye kwenziwa dolobha uma utshala imali.

Kule kusobala ukuthi yokufuna / ukudalwa into, premium 30% lisetshenzisiwe amafa wasungula kusukela ngoDisemba 2008 Endabeni kabusha, futhi kwezinye izimo eyayifunwa isigaba 9 Article 258 Tax Code, lokhu "ilungelo" lingasetshenziswa uma intengo yokuqala upgradable into izinguquko ngemva Januwari 1st. 2009

Nokho, ngaphansi kwezimiso zesigatshana 9 Article 10 inani uMthetho Federal 224, izinhlinzeko zoMthetho isihloko esisha. 258 kufanele usetshenziswe uhlelo lokusebenza wasungula ngoJanuwari 2008. Ngenxa yalokho, Accountants kwaphakamisa umbuzo: noma ukufaka imali ukwehla ibhonasi, uma into lutholwa bafakwa ukusebenza ngo-2008, kwaba ngawo lowo nyaka futhi iqaliswe?

Okokuqala, Ministry of Finance wachaza ukuthi isidingo alulame umklomelo. Nokho, umbono ohlukile wavezwa kamuva. Ngenxa yalokho, isikhundla elandelayo kwavunyelwana.

Lapho lwenteke phambi ukungena force amalungiselelo amasha kwi yokutakula esiyisibopho premium (ie, kuze January 1st. 2009) i-OS, labawatfolile esifundvweni 2008, lokukhokha komunye oyedwa akanayo siyifake ku lemali engenayo. Lesi siphetho washayelwa ngesisekelo iphuzu 2 5 Article NC, owawuthi umthetho ophathelene nezinkampani ezenza izintela kanye nemisebenzi, ukulungisa nemithwalo yemfanelo emisha noma eziya ziba zimbi isikhundla ibhizinisi kwezomnotho ngenye indlela, awekho retroactive.

Kuthiwa uma ukugcwaliseka ngemva 01.01.2009 amafa wasungula kusukela ngoJanuwari 1, 2008, ukwehla ibhonasi ukuthi ibuyiselwe.

ngokoqobo

Payers ungafaka isicelo premium, kungakhathaliseki ukuthi indlela kokubala kwentengo.

Uma usebenzisa indlela yomugqa oqondile, ukubaluleka kokuqala into kuyehla ibhonasi kwentengo. стоимость берется за основу для исчисления ежемесячного износа в налоговом учете. Lolu izindleko ngesisekelo sokubalwa ukwehla nyangazonke amarekhodi intela.

Uma ibhizinisi osebenza ngendlela non-eqondile uhlelo ezisebenza ngemuva nokuthuma afakiwe (e izindleko yayo yasekuqaleni, lokususa premium) eqenjini ezifanele (iqeqebana).

Ngokwesibonelo

Ngokucaca, masilalele inkampani ezivamile - JSC "Ivan". Idatha kokuqala zimi kanje:

• Ukwehla kwentengo kwenziwe indlela nonlinear.
• Ngokuphathelene OS III-VII c. Lusebenza premium angu-30.
• Ngo-August 2016, inkampani wathenga futhi wasungula imishini kufakwe iqembu lwesikhombisa. Izindleko zokuqala OS - ruble 1 million.

. Manje, izibalo ibhonasi kwentengo. Esikhathini sokuqala kwezinyanga ezingu-9. 2016 inkampani accountant ngeke acabangele njengengxenye izindleko isamba elandelayo:

ruble 1 million. x 30% = ayizinkulungwane 300. p.

Ingxenye esele izindleko imishini (ruble 1 million -. 300 ayizinkulungwane eziyinkulungwane 700 p = p ....) Kufanele kufakwe ibhalansi uquqaba Iqembu VII kusukela ngo-September 1, 2016

Ingabe ngidinga ukubonakalisa Eqinisweni ukusetshenziswa premium kwinqubomgomo zezimali?

Tax Ochwepheshe kanye nochwepheshe kwezezimali bakholelwa ukuthi uma inkampani isebenzisa "inzuzo", ke idinga ukulungiswa kwinqubomgomo ezimali. Okuphuma ezifanele elikhona Izincwadi Ezezimali kanye FMS.

izinkantolo Arbitration banamathele kwesinye isikhundla. факт в учетной политике не закреплять. Ikakhulukazi, bakholelwa ukuthi inkampani angasebenzisa ibhonasi ukwehla futhi leli qiniso is ayivikelekile kwinqubomgomo ezimali.

Abameli, esikhundleni salokho, batusa ukuba namanje zibonisa isinqumo ukusetshenziswa "kokuvusayo" ukuze ugweme ingxabano ne-IRS.

okushiwo

Ngo ezimali Awukwazi ukusebenzisa ukwehla ibhonasi. , соответственно, в месяце начала исчисления сумм на износ объекта, образуется больший расход. Ngo intela ezimali, ngokulandelana, ekuqaleni kwenyanga ekubalweni ukwehla phezu into, izindleko ezinkulu. Esimeni semakhaya abasafufusa zikhokhe intela umehluko yesikhashana. It kuphakamisa it (ayilibalanga intela isibopho sezomthetho).

Enyangeni yesibili ekubalweni ukwehla ngezindleko amanani ku intela ezimali kuyoba esingaphansi ku ezimali. Lokhu kungenxa yokuthi inani amortization nyangazonke kuyoba ngaphezulu, njengoba ukubala wenziwa ngezindleko zomlando, ngaphandle amabhonasi.

Ngakho, enyangeni yesibili umehluko yesikhashana uzokwehla kanye IT - abuyiselwe.

izici kuveza

. Cabanga ukuthumela premium kwentengo. Thatha ibhizinisi okunemibandela "Antey". Idatha kokuqala zimi kanje:

• Ngo-March 2016 iNkampani ayekuqongelele wasungula OS kufakwe Group III.
• Izindleko yephrojekthi - 1 million 200 ayizinkulungwane p .. (Ngaphandle kwe-VAT).
• Ubude ukuphila ewusizo - izinyanga 60. (Iminyaka engu-5).
• Lezindleko izimali enkampanini zinqunywa ku-accrual isisekelo.
• Esikhathini amarekhodi intela ku-OS amaqembu III-VII isicelo premium angu-30.
• Ukwehla kwentengo ibalwa yomugqa oqondile isisekelo futhi intela kanye accounting.

Ngo-March 2016 Accountant kwenza amanothi:

• Db CQ. 08 subsch. "Ukutholakala kohlelo lokusebenza" KD CQ. 60 - 1 200 000 - kubhekwe ukuthenga eyinhloko kusho;
• Db CQ. 01 subsch. "Lobunikazi OS" cd CQ. 08 subsch. "Ukutholakala kohlelo lokusebenza" - 1.2 million - kubonakala ekusebenzeni okokufaka yesistimu yokusebenza.

будет произведен в апреле. Accounting ukwehla ibhonasi zizokwenziwa ngo-Ephreli. Esikhathini amarekhodi intela kuyobonakala inani ayizinkulungwane 360. P. (Izinkulungwane 200 kuya ku-1 million. P. X 30%). Nyanga zonke ukwehla nani:

(1 million 200 th RUB - .. 360 wena ..) / 60 izinyanga. = Ayizinkulungwane 14. Hlikihla. / Inyanga.

ukusetshenziswa Final ngo-Ephreli amarekhodi intela kuyoba:

360 ayizinkulungwane. P. + 14 ayizinkulungwane. P. = Ayizinkulungwane 374. P.

Phakathi naleso sikhathi, kucatshangelwa isikhathi umehluko livela. Kuyinto kanje:

ayizinkulungwane 374. Hlikihla. - ama-ruble ayizigidi 20 .. = Ayizinkulungwane 354. Hlikihla.

Yena, kuholela ukuvela IT:

ayizinkulungwane 354. Hlikihla. x 20% = 70.800.

Athunyelwe ngo-Ephreli kufanele kube:

• Db CQ. 20 KD CQ. 02 - 20 ayizinkulungwane p .. - ibonisa ukwehla kwentengo OS;
• Db CQ. 68 subsch. "Izibalo yentela engenayo" cd CQ. 77 - 70.800 p. - acabangele IT.

Ngo-May futhi Ezinyangeni ezalandela phakathi naso sonke isikhathi ukuphila ewusizo ukugeleza into accounting kuyoba ngaphezulu (20 eziyinkulungwane. P.> 14 th. P.). Ngamanye amazwi, ngesikhathi offset kuyoba umehluko at 6 th. P. Ngakho, ke Sehlile 1200 r. (6 th. P. X 20%).

Wiring kufanele kube:

• Db CQ. 20 KD CQ. 02 - 20 ayizinkulungwane p .. - enqwabelene ukwehla kwentengo OS;
• Db CQ. 77 KD CQ. 68 substch. "Izibalo yentela engenayo" - 1200 r. - kubhekwa nanembuyiselo olungaphelele IT.

Izinkinga ukubuyiselwa umklomelo

kuphakama imibuzo ezimali ngenxa yokuthi akukho para. Septhemba isigaba 4th Article 258 Tax Code, noma kwezinye nemithetho Isahluko 25 Ikhodi alisho ukuthi, lapho kudingeka ukuba alulame umklomelo: esikhathini ngokusetshenziswa kwalo noma ukuthengiswa OS.

Ngokwe zesigatshana umshwana. 5 k. 4271 sihloko, imali kubuyekezwe esiqiwini nezinye imali efanayo kuyadingeka ukuba uzindle usuku lokugcina intela (yokubika) isikhathi lapho empeleni basuke walulama. Ministry of Finance wachaza ukuthi ibhonasi ukwehla, wamboza izindleko ngesisekelo Art. Septhemba isigaba 2nd Art. 258 we Tax afakiwe database esikhathini lapho yesistimu yokusebenza isigcwaliseke.

Accountants nesithakazelo imibuzo elandelayo: Ingabe iinthombe umklomelo libonisa izimali ukuthi inkampani empeleni ilahlekelwa leli nani futhi ayikwazi kubonelelwe izindleko 10% noma 30% intengo yokuqala into? Can yomkhokhi ekubuyiseleni premium imali etholakale ngokudayiswa ukwehlisa imali esilinganayo?

Ministry of Finance wachaza ukuthi inhlangano kwezomnotho unelungelo lokuthathwa njengomsulwa recalculate inani ukwehla ku into athengiselwe izikhathi odlule futhi yayo asalile nto-st. Kule ndaba, esekelwe iphoyisa. isigaba Januwari 1st Article 268 Tax Code, imali etholakale ngokudayiswa komhiaba kungancipha kuphela ukubaluleka asalile.

Ngakho, ukwehla kwentengo ibhonasi, futhi leyo mali libuyiselwe, is hhayi kubonakala lichaza ekwakheni izindleko zanoma yiluphi inkathi nokubuya kwakhe, noma kamuva.

Phakathi naleso sikhathi, ngokusho kwabanye ochwepheshe, sikhundla Ministry kungase kubhekwe impikiswano. Isizathu kanje.

Umthetho akusho inqabela kabusha ukufakwa inani premium ezindlekweni. Njengoba kukhonjisiwe ku-sub-umshwana. 1 le ndima lokuqala Article 268 Tax Code, ukudayiswa encishiswayo into ngenzuzo kuyehla ukubaluleka asalile. Limelela umehluko phakathi kwamanani yokuqala kanye nenani ukuguga, okuyinto icala ngesikhatsi kokuhlinzwa.

Ukwakheka izindleko sokuqala kuhlanganisa izindleko zokuthola, ukwakhiwa, lokuthumela, izimboni, amapulazi akhiqiza ngokuletha isimo ezisebenzisekayo.

Ngaphezu kwalokho, kufanele ubheke para. Septhemba isigaba 3rd Article 258 Tax Code. Kuyaphawuleka ukuthi uhlelo lokusebenza, yasetshenziselwa umklomelo okuyiwona zifakwe iqembu izindleko zokuqala, lokususa akukho ngaphezu kuka 10% noma 30% (amaqembu abafanele). Inani ngesithakazelo esinjalo likhona izindleko kwesikhathi intela.

umehluko wemisindo nemiqondo yamagama

Kufanele wathi bathi indlela okubekwe ngayo ngenhla ngokucacile sihlinzekela kuncishiswe inani intengo yokuqala OS into. It kuphela kushiwo umkhawukho wesikhathi ukufakwa izindleko ukwehla okunye komhiaba.

Ngaphezu kwalokho, it is olwenziwe iphesenti intengo yokuqala icala ukuba izindleko. Ngesikhathi ukuqaliswa into, le mali angaphansi yokutakula. Ngakho, inkampani ukuthengisa uhlelo lokusebenza kuhlanganise nenani amaphrimiyamu lengenako, kunganciphisa inzuzo etholakale ngokudayiswa ngentengo asalile into ibalwa ngendlela ezifana uma umklomelo futhi abazange basifake isicelo.

Izinkinga nemigomo

Njengoba kuboniswe para. April 9, isigaba 258 NC Kungani, kumelwe abuyisele umklomelo mayelana nokuqaliswa kohlelo lokusebenza ngaphambi kokuphela kweminyaka engu-5 kusukela osukwini nokuthuma. Accountants uyazibuza ukuthi ukuhambisana nalo imfuneko ngokuvumelana impahla udinga kufakwe iqembu mina-III, uma usuku ukudayiswa gqoka ibuyiselwe ngokugcwele?

Ngokusemthethweni, inkampani kuzodingeka ukuze ifeze izimfuneko kweKhodi, njengoba engekho imikhawulo kulokhu singanikezwanga.

Ministry of Finance Kuthiwa kusukela 01.01.2009 iphrimiyamu kumelwe kubuyiselwe, kungakhathaliseki noma cha ukuze sivale lapho sisilela bafake ngesikhathi ukuqaliswa into.

Phakathi naleso sikhathi, kuhlanganise kwesamba semali kungandisa inani bokungasetshenziswa impahla by inani premium. Ngokusho imithetho iphoyisa. 1 le ndima lokuqala Article 268 Tax Code, kungenzeka ukunciphisa inzuzo kusukela ukudayiswa. Nokho, iziphathimandla zentela ibeka inhlangano izimangalo ngokuqondene ukuthengiselana okunjalo.

Ukunqunywa intengo asalile ngaphambi kokuphela kweminyaka engu-5: isibonelo

Thatha okokufaka ezilandelayo:

• kokuqala zohlelo - 30 p; ayizinkulungwane..
• Tindleko utshalomali bukaJehova kubonakala OS inkathi yokufaka wokusebenza (10%) - 3 ayizinkulungwane;. p.
• inani ukwehla ukuze usuku lokuqalisa - 7 th wesifunda ..

Ukubala kuyoba kanje:

• Izindleko yasekuqaleni = ayizinkulungwane ezingu-30. P. - ayizinkulungwane 3 r .. = Ayizinkulungwane 27. P.
• Salvage Inani = ayizinkulungwane 27. P. - 7 th wesifunda .. = Ayizinkulungwane 20. P.

Nokho, inikezwe ngenhla, ngesisekelo izinhlinzeko zoMthetho Tax Code, ukubaluleka asalile ukuze uthole okuthe xaxa:

30 eziyinkulungwane. P. - 7 th wesifunda .. = Ayizinkulungwane 23. P.

Ngaphezu kwalokho ucabange ukuthi OS kwathengiswa ngentengo ayizinkulungwane 25. P. Kulokhu, imali lokukhokha komunye oyedwa sika kuyoba:

• 25 eziyinkulungwane. P. - ayizinkulungwane 20 p .. = Ayizinkulungwane 5. P. (Ezezimali Eqondiswa inani).
• 25 eziyinkulungwane. P. - ayizinkulungwane 23 p .. = 2 th. P. (Ikhumbula kwezinkambiso oshayiwe).

okutholakele

Inani asalile into ithengiswe, ngaleyo ndlela, ingabalwa njengoba umehluko phakathi izindleko zalo (izindleko ngaphandle kokubanjwa kwanoma premium) kanye nenani asalile (isamba ukwehla, ngaphandle amabhonasi).

Lendlelanchubo yakhiwe Kunconywa ukuba isetshenziswe sokunquma lokukhokha komunye oyedwa we imali etholakale ngokudayiswa yesistimu yokusebenza. Kodwa kulokhu kukhona izikhalazo kusukela ku-IRS.