Tax ezimali - ke ... Injongo intela ezimali. Tax ezimali kwenhlangano

Tax ezimali - umsebenzi synthesize ulwazi kusuka imibhalo eyinhloko. Imininingwane Ukubuthelela Kwenziwa ngokuhambisana nezinhlinzeko zoMthetho wokuPhathwa Tax Code. Payers bayatfutfuka uhlelo abo lapho intela ezimali oyokwenziwa. Injongo eyinhloko imisebenzi - Definition of semininingwane ayimpoqo isabelomali izabelo.

amaqembu umsebenzisi

Injongo intela ezimali ukucacisa abathintekayo. Abasebenzisi kolwazi zihlukaniswe ngezigaba ezimbili: zangaphakathi nezangaphandle. Izenzo lokugcina ekuphathweni kwamabhizinisi. Kwabasebenzisi bangaphakathi, amarekhodi intela - ungumthombo ulwazi izindleko ze-non-ukukhiqizwa. Lezi zindleko, ngokuhambisana nezinhlinzeko zoMthetho wokuPhathwa Tax Code, kungukuthi kubonelelwe base ukubala. kubo, ikakhulukazi, zihlanganisa izindleko izinhlobo ezahlukene lomholo imali ekhokhele abasebenzi noma abaphathi nabasebenzi, ngaphezu amaholo elicacisiwe inkontileka, kanye imali ngezinto ezibonakalayo. Ukunciphisa izindleko, ungakwazi nokwandisa imali encane yentela ngezinjongo zentela. Abasebenzisi bangaphandle zihlanganisa lokuqala izakhiwo ukulawula nabeluleki ku isicelo amalungiselelo Code Tax. Izikhulu zentela ukuhlola ngokunemba base, izibalo, ukulawula ukugeleza izinkokhelo kwabalelwa isabelomali. Consultants ukuhlinzeka izincomo ukunciphisa ezibanjwayo, ukunquma isiqondiso inqubomgomo zezimali wenkampani.

imisebenzi

Ikhumbula izithakazelo abasebenzisi, kufanele kuphawulwe ezinye izinkinga, ukuqaliswa esihlinzeka akhawunti intela. Ziyakwazi:

1. Kumiswa ukwaziswa okunokwethenjelwa futhi olunzulu inani izimali kanye nezindleko ze-lokukhokha komunye oyedwa ngokuhambisana okuyinto base uzimisele ngokuba iminikelo ayimpoqo ngesikhathi sokubika.
2. Ukuhlinzekwa kolwazi abasebenzisi bangaphandle nabangaphakathi ngokunemba control, Ukwenza ukubala kanye nokukhokhwa amanani e isabelomali.
3. Ithola ulwazi ekuphathweni kwamabhizinisi ukuthi lithuthukise izinkokhelo noma ukunciphisa izingozi.

Ngokucacile idatha wokuhlanganisa

Njengoba indlela ukuze kufezeke izinhloso zika ngenhla behlukanisa ulwazi imibhalo eyinhloko. Accounting kanye Intela ezimali umsebenzi eduze nomunye. Phakathi naleso sikhathi, lezi izinhlelo liqalise imisebenzi ehlukene. Ikakhulu, i-ezimali zentela kunhlangano kudinga ulwazi generalized kuphela. Data collection Kwenziwa imibhalo eyinhloko. Tax ezimali lenhlangano kufanele ibonise:

1. Inqubo lapho Inani engenayo ekhiqizwa kanye nezindleko.
2. Imithetho sokunquma Ingxenye izindleko ziyabhekelelwa yentela esikhathini samanje.
3. Ngobungako izindleko zinsalela, zidluliselwa elandelayo isikhawu sesikhathi.
4. Imithetho obumba isamba zigcine kwakhiwa.
5. Ubukhulu wokumkweleta isabelomali.

Imininingwane, amarekhodi intela engaveli akhawunti ezimali. Leli lungiselelo sisungula sihloko NC 314. Ukuqinisekiswa intela ezimali idatha Kwenziwa:

1. Amadokhumende eyinhloko. Siqukethe, phakathi kwezinye izinto, sivuleka nosizo ezimali.
2. amarejista Analytical.
3. Kubalwa base intela.

izinto

Tax Accounting - iyiqoqo futhi Ukuqhathanisa ulwazi engenayo kanye nezindleko ibhizinisi ukucacisa ukulahlekelwa futhi inzuzo. Njengoba yokugcina, ngokuvumelana sihloko 247 NC aphume ashone isamba semali wathola, kwehle ngo inani izindleko. Izindleko ngezinjongo zentela zihlukaniswe labo ukuthi ziyabhekelelwa esikhathini samanje, futhi lezo zidluliselwa ku-ezayo. Njengomunye ezimqoka esivuna ukuzimisela inani izinkokhelo saziso kanye nenani isikweletu eminikelo oyizuzayo ngosuku oluthile. Isihloko ezimali kuba imisebenzi non-elikhiqizayo nezezimboni kwenhlangano, ukuqaliswa kwayo unomsebenzi ukukhokha intela.

izimiso

Ukugcina amarekhodi isekelwe ezizathwini ezilandelayo:

1. zibiza malini.
2. Impahla atihambi todvwa.
3. Le nqubekela phambili ibhizinisi.
4. Isikhathi the amaqiniso kwezomnotho zokuphila.
5. Kulandzelana kwalokucuketfwe lokuhleliwe isicelo imithetho kanye nokuthuthukiswa kwe-Tax Code.
6. I ukufana ukuqashelwa izindleko futhi izimali.

imali nesilinganiso

Ngokuhambisana Article 249 Tax engenayo evela yokuthengisa kunqunywa ngawo wonke imali ezihlobene izinkokhelo imikhiqizo adayiswa kwanoma iliphi ilungelo lempahla, okuyinto obonakaliswe uhlobo noma imali. Of Art. 252 Ikhodi kulandela ezikhuthaza izindleko ukuthi abadla imbuya kulingane njengoba izindleko. Ngakho kokuhlaziywa zawo ziyakuba okwethulwa yimali. Namarisidi, izindleko ebalwa e izimali zakwamanye amazwe, is kunakwe ngokuhlanganyela imali, inani lokubonakala ruble. Kulokhu, owokuqala ukuhumusheka izinga lokushintshisana kwe-Central Bank.

Impahla ngabodwa

amafa ezingokoqobo, okuyinto aphethwe yi inkampani, kumele kubhekwe ngokuhlukile izinto angawelinye nabanye abantu, kodwa inhlangano. Ngo NC, lesi simiso kuthiwa maqondana nempahla encishiswayo. Bona babhekwa njengabantu amafa eziphathekayo, imikhiqizo zomsebenzi bokusungula, nezinye izinto ziphethwe inkampani.

Ukuqhubeka

Tax ezimali kuyadingeka ukuze balondoloze ngaso sonke isikhathi ngesikhathi khona ibhizinisi ne nosuku lokushicilelwa kwayo ukuqala idilize / kabusha. Lomgomo isetshenziswa lapho kuqinisekiswa inqubo kubalwa ukwehla kwentengo yempahla. Accrual imali abafanele Kwenziwa kuphela kuze kuphele isikhathi inkampani luphele kwaqedwa imisebenzi.

Okwesikhashana amaqiniso athile

Ngokusho Art. 271 we izimali zentela kuphela neyaziwayo esikhathini lapho kuphakama isidingo. Akunandaba irisidi langempela kwezimali, amalungelo endawo, impahla. Ngokusho sihloko 272 Tax izindleko zamukelwa ngezinjongo intela bayobizwa ohlonishwa kanjalo esikhathini lapho iphathelene. Akunandaba nesikhathi ukukhokhelwa langempela noma inkokhelo ngandlela thile.

nezinye izimiso

Article 313 Tax Code iqukethe ilungiselelo lokukhokha komunye oyedwa ubophekile ngaphansi kuyo njalo ukusebenzisa imithetho kanye nokuthuthukiswa kwalo mthetho intela komunye isikhathi kwenye. Lesi simiso sisebenza kuzo zonke izinto, ulwazi mayelana nokuthi iziphi kungenziwa generalized ukuba yisisekelo intela. Izihloko 271 kanye 272 ukucacisa isidingo ukuqashelwa iyunifomu izindleko futhi izimali. Lesi simiso kusho ukuthi izindleko ezilotshwe isikhathi esifanayo ngokuthi imali ababeya eyenziwa kukhishwe.

Accounting kanye Intela amarekhodi

Owenza uhlelo yokuqoqa iyiqoqo idatha sokunquma base yentela, inhlangano kwezomnotho kufanele bacabangele eziningi izidingo. Tax ezimali kumele ihlelwe ukuze ulwazi kusuka imibhalo eyinhloko ukuhlinzeka ithuba:

1. Ngokuqhubekayo zibonisa amaqiniso okuphila kwezomnotho ngokulandelana kwezenzakalo.
2. systematization imicimbi.
3. Kumiswa izinkomba ukubuya ku iminikelo inzuzo.

Ngokungafani ezimali, ukuphathwa owenziwa ngokuqinile ngokuvumelana RAS futhi ishadi akhawunti, amazinga eqinile kungukuthi kuhlinzekelwe intela ezimali. Ngokuqondene nalokhu iyiqoqo ulwazi lokunquma base zikhokhe intela wenziwa ngale ndaba, zakha uhlelo abo. Kulokhu, iziphathimandla zentela ayikwazi ukusungula ayimpoqo zonke izinhlobo imibhalo esetshenziswe ibhizinisi.

Izindlela zokubika

I ibhizinisi ezizimele accounting system kungadalwa ukuthi awahlobene ezimali. ukusebenza ngamunye kuleli cala kuyobonakala irejista. Indlela yesibili - inhlangano accounting intela usebenzisa ezimali ulwazi. Lokhu samuntu lingaphansi zabasebenzi olunzulu kanye, Ngakho-ke, kuba kuhle ngaphezulu. Le ndlela ehambisana nezinhlinzeko Article 313 Tax Code. Kulesi kuyinsakavukela luthole ukuthi base ukubala ku ukuphela kwenkathi ngayinye ezimali ngokuhambisana intela ezimali idatha lapho Ch. ukuhlinzekwa 25 Intela for ukuhlela ngeenqhema nokuhlukanisa kufinyeta ulwazi mayelana lezinto kanye nokusebenza ukwakha base intela sihluke isikimu eyasungulwa imithetho ezimali. Uma isikhundla esifanayo, ukubala amanani lezinkokhelo saziso nesabelomali zingenziwa ngokusebenzisa ulwazi imibhalo eyinhloko. Kulokhu, kufanele uqale wokunquma izinhloso, ikhumbula ukuthi kukhona imithetho ngekufana nekwehluka kwato intela kanye accounting. Khona-ke, kufanele ukuthuthukisa inqubo sokusebenzisa ulwazi imibhalo eyinhloko ukuze kwakhiwe isizinda intela. Ngaphezu kwalokho, isidingo ukudala uhlobo amarejista izinto ngokukhetha, kunakwe ngezinjongo intela.