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Umamukeli kwezimali kwesabelomali - ke ... No-inhloso okuhloswe ukusetshenziswa kwezimali kwesabelomali. isabelomali Ikhodi

Ngokusho Art. 38 BC injongo isabelomali kusho ukuthi ukwabiwa ohambelana futhi imikhawulo nezibopho kufanele alethwe izifundo ezithile. Ngesikhathi esifanayo ukhombise isiqondiso lapho bayobizwa wachitha. Njengoba izifundo abamukeli eyinhloko izimali kwesabelomali. Esesizokuhlola izici of imikhawulo ukusatshalaliswa ukuzibophezela kanye ukwabiwa, kanye nezinhlobo umthwalo ngenxa yokwephula imithetho yezezimali.

isizinda normative

Isinqumo / umthetho ngesabelomali kunqunywa ukusatshalaliswa ukwabiwa ngayinye umphathi ezinkulu. Lokhu kwenziwa ngokomongo sub-amakhodi, ama-athikili, izigaba, ngeengaba izindleko, khomba iziqondiso uxhaso. Ukukhwabanisa izimali kwesabelomali ichazwa Art. 306,4 BK. I h. 1 ibonisa ukuthi ngaphansi kwalo kusho izimali isiqondiso nezibopho yokukhokha alinikezelwanga e isinqumo / umthetho, ukulinganisela, inkontileka noma omunye umbhalo okhonza njengesosha nesisekelo esingokomthetho sokuthethelela somphako wabo.

Umamukeli izimali isabelomali

Kuyinto umzimba ogunyazwe nge athile akhethekile. Ikakhulukazi, uyena onelungelo lokusho ukuthi amukele / ukufeza izibopho egameni imfundo zomthetho umphakathi ngezithukuthuku ukwabiwa. Ukulawula ubeka imali amayunithi. Ukwakheka, aphethe / enza nezibopho, isitho kungaba isimo. isimo ukuphathwa kwamandla. sikhwama, kuhulumeni wasekhaya noma ukuphatha indawo, isikhungo eziphethwe uhulumeni. umamukeli kwezimali kwesabelomali - liphinde yengcebo. Itholakala ezingeni eliphezulu kakhulu e sabaphathi yemizimba ogunyaziwe. Kulokhu, uMgcinimafa futhi izenzo njengoba abaphathi eyinhloko izimali kwesabelomali.

engxenyeni kahulumeni

It uba umamukeli eyinhloko isabelomali izimali. Lokhu kusho ukuthi isakhiwo ilungu layo uyoba nomthwalo ukusatshalaliswa efanele izabelo wathola. Emkhakheni komphakathi ongewona yokukhiqiza amabhizinisi usebenze, imikhakha yezomnotho ukukhiqizwa, nokunikeza izinsizakalo ngokuvamile ngibopha kanye. Eyokuqala ngokukhethekile nezidingo ezisemqoka sabantu. Ikakhulukazi, amabhizinisi abanjalo bangabaphostoli ezempilo, imfundo, isiko nokunye. imali yazo kunikelwa ngaphansi nezilinganiso. Ngo nezinhlangano ezifana, umemukeli ngqo kwesabelomali - iyinhloko iyiphi Isahluko. ezimali. Laba bantu efanayo banesibopho ukwamukelwa ngezimali futhi amafektri. Kumqondisi futhi accountant abakhulu yemfanelo ukhiye emkhakheni wezezimali Ukusetshenziswa abahlosiwe kwezimali kwesabelomali.

esibalulekile

It nanela ukuthi, ngokuhambisana ingxenye Isihloko sesibili. 306,1, isenzo / ukungenzi ephula BC nezinye izenzo zomthetho olawula ubudlelwane zezimali, inhlangano ephelele ukuthi ayiyona ingxenye ukuze inqubo isabelomali, angenela. izinyathelo ezifanele uzaqiniswa ngumthetho. Isicelo isijeziso ethize Kwenziwa kuncike ebucayini bokwephula.

Ukukhwabanisa izimali kwesabelomali

ukwephulwa BC kungase kuhilele ku:

  1. I isiqondiso ukuqhutshwa ukukhokhela izindleko engamboziwe imigomo imisebenzi yezimali kanye ebhizinisi ngonyaka abafanele.
  2. ukunyakaza okungagunyaziwe kwezimali ku-athikili. Ikakhulukazi esinakho ezimweni engqondweni lapho kuzokhethwa khona ubuholi wenhlangano enquma ukwaba izimali kwesabelomali wathola ukuze sikhokhele izidingo ezithile, kwezinye izidingo.
  3. Direction ukumboza izindleko ngezimali, okumele kwenziwe kusukela isukela omunye ezingeni kwezimali.
  4. Ukusetshenziswa kwezimali ukukhokha izindleko ubuyiselwe imali off-isabelomali izimali.
  5. amasevisi Inkokhelo nemisebenzi angahambisani imisebenzi lesikhungo, nokusiza amabhizinisi, kuhlanganise yokudalwa, noma imali yokukhokhela izindleko zabo.
  6. Izimali kanye Ukwakhiwa kwezikhungo ezingekho kule plan, izindleko zikhokhelwa alinikezelwanga e lo mqingo wesabelomali.

Ekusebenteni, iziphathimandla asimeme bachazwa nezinye nokwephula.

umthwalo wokuphatha

Ikhodi Ibhajethi uhlinzekela ukuba izinyathelo isetshenziswa mthetho oshayiwe ekhona emkhakheni ezezimali ngokunqaba imithetho. Kuye imiphumela, icala kungenzeka zokuphatha noma lobugebengu. Esimweni sokuqala, uma inhlangano unesibopho iphule Ikhodi Ibhajethi, zizosetshenziswa kuleyo nto. 15,14 kweKhodi Administrative. Ngokuvamile, usungula umthwalo isiqondiso izabelo izindleko alinikezelwanga emthethweni / isinqumo, isishwankathelo uhlu, izilinganiso, isivumelwano / inkontileka noma omunye umbhalo okhonza njengomuntu sokuhlinzeka imali efanele. Kulokhu, isicelo unswinyo zokuphatha njengengxenye isenzo kufanele kube zimpawu ubugebengu. Mthetho ngokuhambisana Art. 15,14 kweKhodi Administrative angase abhekane inhlawulo in inani:

  • ayizinkulungwane 20-50. Hlikihla. - izikhulu;
  • 5-20% we isamba semali okuye etholakele isabelomali kanye ayisetshenziswa ukusetshenziselwa injongo ethile.

Izikhulu isigwebo yemali ingase futhi esikhundleni sayo kufakwe ekumisweni 1-3 g

imininingwane ehilelekile

Ngokuhambisana Art. BK 78.1 (ch. 1), i- izikhungo kwesabelomali kunikwe izimali zosizo kulezo finance ekusebenziseni kamasipala / isimo msebenzi. Basuke ibalwa okusekelwe izindleko normative ka nokunikeza ngamasevisi izinhlangano kanye nabantu, kanye nokugcinwa impahla. Uxhaso unganikezwa nezinye izinjongo. imithetho ebanjwayo eyasungulwa Uhulumeni, isakhiwo esiphethe uhulumeni noma wendawo iziphathimandla lesifunda. Ngokwesibonelo, imixhaso nezinye izinjongo olunikezwa izikhungo imithetho kuchaziwe ukubambisana ne-Ministry of izakhiwo Ezezimali, kwetfula amandla nemisebenzi umsunguli. Le nqubo kumele zifake phakathi amalungiselelo ngemibandela, isikhathi, imali, ukusatshalaliswa amanani izinkomba. Lokho kusho ukuthi isivumelwano, okuyinto liphetha ukusungulwa umsunguli, ukhonza njengomPristi kube nesisekelo esingokomthetho sokuthethelela le Isabelomali.

isigwebo lobugebengu

Ngaphezu umthwalo yokulawula, kanye unswinyo lohloswe Criminal Code. izinyathelo ezifanele awashintsheki e Art. 285,1. Engxenyeni yokuqala isijeziso eziphoqelelwe ngoba bachitha izimali yizikhulu ngezinhloso ungahambisani nemibandela ukwamukelwa kwabo, ivume umthetho / isinqumo, ukulinganisela, nokupheleleyo ngezinga elikhulu. Ukuze isenzo esinjalo kukhona isethi izinhlawulo ngesimo:

  1. Inhlawulo e inani ayizinkulungwane 100-300. Hlikihla. noma ilingane imali eminyakeni 1-2.
  2. ukufukuziswa esingeqile eminyakeni 2 noma aboshwe igama elifanayo. Ngaphezu kwalokho, kungase setha kuvinjelwe ukukhishwa kwenani lezikhala noma ukwenza imisebenzi ethile iminyaka engu-3
  3. Ababoshwe sikhatsi lesingaba tinyanga letisitfupha.

usayizi elikhulu inani ruble ezingaphezu kuka-1.5 million. Engxenyeni kuyinsakavukela yesibili ubonelela yimaphi nezenzo ezenziwe esebenzisa isihluku.

Ingabe kunzima imiphumela yokuhlolwa

Kuthiwa lapho inhlangano alivumelani okwatholakala ekuqaliseni ukuhlolwa, akukhona okungavamile ukuba likhithike. Ngokuhambisana nemithetho jikelele, sokuphikisa umphumela omubi wokuphuza ukwabiwa kungaba egcekeni kanye nenqubo isikhalazo. Esimweni sokuqala, inkampani kufanele sizuze yiSigaba 198-APK (ch. 1). Ukuze uphikise isinqumo mabhuku kufanele uthumele isimangalo ukuqaphela null idokhumenti wawungenalutho. inqubo Oku-Isivivinyo kulawulwa, njengoba umthetho, iziqondiso, usungula ilungelo izidumbu ukuqapha imisebenzi yabo. Ngokwesibonelo, ngaphansi kokuhlinzekwa Administrative Regulations Rosfinnadzor, le auditee ungahambisa isikhalo esibhaliwe isenzo ezinsukwini ezinhlanu kusukela ngosuku irisidi yayo. Lo mbiko kumele ukhombise ukuthi akusilo ngokuhambisana nalokho okutholwe sikhungo. Sikhalo liyakushunyayelwa wabonisana. inkomba kufanele kwenziwe imithetho komthetho ukusekela isikhundla salo.

isiphetho

Ngokusho Art. 18 BC ukwakheka nasekubulaleni amabhajethi, esigabeni ekhethekile. It is ethulwa ngesimo amaqembu engenayo, izindleko kanye ukuntuleka imithombo Ukusabalala. Siqukethe, phakathi kwezinye izinto, kuhlanganisa Kosgei - iqoqo imisebenzi eyenziwa emkhakheni isimo. ukuphathwa. Ukuze ukuhlela ngempumelelo nokwabiwa nezindaba ngenzuzo eziphathelene kuveza izinto izindleko angase zibuswa ukulinganisela, isimo. umsebenzi, imihlahlandlela umphathi kwezimali. Njengoba kuveziwe i-Ministry of Finance encwadini № 02-07-10 / 534 ka 27 Febhuwari 2012, mayelana semfene ezembula emizimbeni asimeme kufanele kube ngendlela efanele, icubungulisise futhi ngokugcwele ukusungula zonke izimo eziyinkimbinkimbi. Ngaphezu kwalokho, kubalulekile ukuchaza izimo futhi izizathu ukusebenzisa kabi esimweni ngasinye.

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