Izindleko Material. Izimali zezindleko impahla

Isihloko esithi "izindleko Material" kungenzeka omunye bezijabulisa kakhulu emkhakheni wezezimali. It kuhlobene eduze imithetho yentela, lokho ngaphezulu ayimkhangi ngoba akufanele kuphela ukufunda, kodwa futhi nje Kuhle ukwazi. Ekhuluma izindleko ngokusebenzisa izinto ezibonakalayo, thina ngokushesha ukwethula inkampani enkulu enqubeni ukukhiqizwa ofuna ukuthola kabanzi. Kungani manje futhi uqalise.

Izimali zezindleko impahla

Noma yimuphi ibhizinisi, futhi ukusetshenziswa ezimbonini ikakhulukazi imisebenzi yayo eziningi izinto ezahlukene, izinto zokusetshenziswa, nophethiloli nokunye. D. Lungile, ezimali abanekhono zonke izindleko abakuzuzile ikhulisa ukunciphisa base yentela lapho kubalwa isabelomali.

Yini lokhu kusho umthetho

Ukwakheka izindleko impahla ngokucacile kakhulu kulawulwa Tax Code of the Russian Federation, ngokukhethekile, Article 254, Ingxenye 2. Lithi izindleko imali wentela impahla .:

- Izindleko, kokufinyelela ukuthengwa izinto zokusetshenziswa, ezisetshenziswa ngokuqondile emsebenzini wokukhiqiza lapho uhlobo oluthile lomsebenzi, noma ukuhlinzekwa kwemisebenzi ezahlukene.

- Izimali lokugoqa izinto noma yimuphi omunye uhlobo nokulungiselela noma okhiqizayo kwezimpahla ithengiswe, kuhlanganise presale. Futhi, izindleko ezinye izidingo ezihlobene ingxenye kwezomnotho: ekufezeni umsebenzi test, ukulawula izinga, ukuqaliswa kanye nokugcinwa, izitshalo kanye nempahla nezinye izinjongo.

- Izindleko zomculo, amathuluzi, izinto zokusebenza, amadivaysi, imishini laboratory, izingubo, zonke izinhlobo Ukuvikelwa ngamunye nanjengeqembu, kanye nezinye izinhlobo impahla, kuhlinzekelwe emthethweni we Russian Federation.

Ngaphezu okungenhla, ukusetshenziswa kwemithombo yezinto kuhlanganisa: ukuthengwa izingxenye umhlangano umsebenzi, imikhiqizo Semi-siphelile kucutshungulwe, izimali ukuba uqedwe, amanzi kanye namandla azo zonke izinhlobo, ukukhiqizwa yayo, ukuguqulwa kanye ne-transmission, okubandakanya wonke ukuhamba komsebenzi ukukhiqizwa. Futhi umsebenzi izindleko, inhlangano ebhekele we wentela.

Indlela ukuhumusha

Zonke izinto ezibonakalayo atholakale inkampani ziyabhekelelwa ngokuya value. Lokhu kuhlanganisa zonke izindleko ngaphandle izindleko iziqukathi okubuyisekayo. Uma ihlelwe ngokwehlukana kwinkontileka, ke umuntu ufunyenwe ngentengo ukusetshenziswa kungenzeka ne-VAT, okuyinto uphawuleka akhawunti ehlukile. Ngaphezu kwalokho, inani izindleko impahla awusikiseli amazinga imfucuza okubuyisekayo, ngokusho ubuchwepheshe, akhiwa senqubo yokukhiqiza kanye ingasetshenziswa kamuva izizathu zentengiso.

Ukukhululwa izinto ekukhiqizweni

Ukuze ngokushesha izinto uqale-up asetshenziswe ekukhiqizeni we amakhadi umkhawulo-kocingo ezikubhizinisi isigaba imibhalo eyinhloko. Ukuze ufake izindleko izimpahla ezisetshenziselwa izindleko zokukhiqiza oyinhloko omisiwe zinkathi ngesisekelo le mibhalo kunqunywa ukusetshenziswa zabo zangempela. Kubalulekile ukwazi ukuthi kulesi sigaba kubalulekile ukwenza ukubuyisana, ukuthola ukuthi ngabe nomunye izindleko zokulawula yangempela nezinto ezibonakalayo.

Izimali ezikhona

Ngo amabhizinisi ezinkulu, usebenzisa nohlu olubanzi izinto emsebenzini wokukhiqiza izinhlobo eziningana imikhiqizo, ngokuba bhala-off kuhle ukusebenzisa ejwayelekile noma Coefficient indlela. Lokhu ngeke ukunquma kuphela ngokunembile izindleko izinhlobo ezahlukene imikhiqizo, kodwa futhi ukucacisa umahluko (kusilela) walabo noma ezinye izinto zenani elikhulu. Omunye izincomo - ngezikhathi labetibambile yokusungula. Futhi uma umjikelezo zokukhiqiza eside (isb, lapho imikhiqizo uthenge semifinished asetshenziswa izigaba eziningana senqubo yokukhiqiza) kunesidingo op ibhalansi phambili izingxenye ekukhiqizeni ezinyakazayo, ngokuvumelana nesimiso "kulapho, ngcono».

Ukuhlonza ukungafani phakathi kwe normative futhi ukusetshenziswa langempela materials, kanye nokuhlaziywa izimbangela ilungiselelo elinjalo luzoncipha izindleko okwagcina ngiyoba nethonya elihle ku isimo kwezezimali jikelele wenkampani. Futhi esikhathini esizayo enze kube nokwenzeka ukuba ngokuphumelelayo ukwakha yonke inqubo ukukhiqizwa, ilungelo nenqubomgomo yokuziphatha Ngentengo, ngakho-ke, abanekhono ukuthatha akhawunti izindleko impahla, sithembele isipiliyoni.

Izindleko ngezinjongo zentela

Iphinde kufanele sinake art. 261 h. 2 Tax Code, owawuthi izindleko impahla kufanele kuhlukaniswe njengoba izindlela ezisetshenziselwa ukubuyiselwa komhlaba izinsiza kanye izinyathelo kwemvelo luyaphumelela. Ngaphezu kwalokho, ukwenza ngenxa ukulahleka kusuka spoilage nokusweleka ngesikhatsi isitoreji noma ezokuthutha impahla kanye amasheya zezimboni, izimali, uma Udlule kuyinsakavukela kuvunyelwe zokulahlekelwa zemvelo, esabekwa kaHulumeni. Lokhu godu ulandisa Ikhodi ukulahlekelwa zobuchwepheshe ezenzeka phakathi senqubo yokukhiqiza noma ezokuthutha efanayo. Ngakho, ngaphansi nokulahlekelwa okunjalo kwasho ukulahlekelwa izimpahla, usebenza kanye nezinsizakalo, okuyizinto ngenxa izici of umjikelezo zokukhiqiza, nezindaba ukufuduka, kanye nengoma ngokomzimba futhi amakhemikhali of izinto zokusetshenziswa kusetshenziswe umsebenzi. Ezimayini, ukusebenza kwamachweba, ezimayini ezingaphansi komhlaba ngaphakathi izinkampani zezimayini ukuthi izindleko lockable plus lonke elisezingeni izimayini kanye nokulungiselela.

into ebaluleke

Ikhumbula izincomo Ministry of Izintela Imisebenzi izindleko ezibonakalayo kungenza ukuba kubhekelwe ngezinjongo zentela kuphela ngemuva kokukhokha. Nokho, izindleko zokwakha kanye izingxenye kufanele expensed ngesikhathi sokudlulisa kwabo ukukhiqizwa main. imfundo ngqo emthethweni kungenjalo, kodwa izincomo Ministry, empeleni udinga ngilalelisise.