Imibhalo Shipping: izinhlobo kanye nomklamo

Phakathi inhlangano ekuthuthweni ka impahla emikhunjini ezahlukene kokubili ezweni lethu nangaphandle omunye inqubo ngibopha Ukwakheka kanye nokulungisa eziningi izibambiso ethize. Labo zithutha ngqo umthwalo, kuyinto Imininingwane enezici ngemvelo, nangohlobo lwezinto ukubunjwa cargo athuthelwa baphathe idatha mayelana umthumi ne nola - lowo uya ukuthenga eyodwa noma nezinye izimpahla. imibhalo Unjalo umqondo jikelele ubizwa ngokuthi amaphepha lokuthumela. Noma kunjalo, nazo zihlukaniswe ngamaqembu eziningana. Ngakho, izinhlobo ezinkulu lokuthumela imibhalo - kuyinto:

• Imibhalo yezokuthutha;
• Amarekhodi ezezimali;
• kwezimvume.

Ezokuthutha iphepha maphilisi

Kulesi sihloko, sizoxoxa ngayo isigaba kahle lokuqala izibambiso, babelana imibhalo lokuthumela, noma i-invoyisi. Ngaphandle zokuthutha engenakwenzeka. Luhilela kubalulekile engumngane isenzo. Kuye uhlobo imoto lapho umthwalo ngeke okufanele ithuthwe, invoyisi ziyahlukahluka ngokuvumelana ifomu kanye nokuqukethwe. kwetinhlobo letikhetsekile zaba traffic wesitimela, zasolwandle kanye indiza, kodwa iningi iphepha iyawakha ngenjongo zithutha ngomgwaqo, Ngakho-ke kancane ngaphezulu ngokuningiliziwe kutjelwa bill Trucking, evunyiwe ifomu ngokuhambisana Isijobelelo № 4 kuya "Imithetho ukuthuthwa kwezimpahla ngomgwaqo."

Lokhu waybill ikhishwa okungenani e inani amakhophi amathathu owayethumele wezimpahla. Uhlala enguye ikhophi eyinhloko wemithwalo yesibili silethwa umamukeli, futhi umthombo wesithathu, - esiphathiswa. Uma kudingekile, inani lamakhophi zingandiswa. Uma wenza ethutha umthwalo okungukuthi emuzini kothile siqu, khona-ke ulungisa i autocarrier invoyisi.

Ukusayina nokuqukethwe idokhumenti

Ngena mthumeli invoyisi futhi umthwalo autocarrier, baqinisekisa lwezimpawu zabo. Lapho athunyelwa ke ngisho nokuphathwa kwegama labo ukuthatha imithwalo yenethiwekhi, esisayinwe umshayeli ezathatha kwemithwalo. Forwarder ebukhoneni amarekhodi umshayeli e maphilisi mass kanye nobungako izindawo wezimpahla, nesimo salo, indlela emaphaketheni kanye ukubekwa uphawu idatha. Ingabe wabonisa, ngaphezu, inkathi ukwamukelwa ukuthuthwa kwemithwalo.

Imibhalo lokuthumela ayohlanganisa uhlu wonke amanye amadokhumenti ohambisana wemithwalo: .. Izitifiketi, izitifiketi izinga, iziqondiso, izimvume, njll Ukuze zokuhamba wezimpahla unawo wonke amathuba ukusebenzisa izithuthi latinhlobonhlobo, lapho oda kuhilela izinhlobo ezahlukene izimoto. Kusukela izindiza kuze isihlibhi inja. Nokho, umhlaba zokuthutha uhlala edume kunazo. Ngesikhathi esifanayo nokubhalisa ezimali zabo ukhiqiza insada izinkinga. Badinga nifune amakhambi emkhakheni umthetho ezokuthutha. Phakathi naleso sikhathi, ngisho iziphathimandla elengamele abanakukwazi Orient butholakala enqubweni eyinkimbinkimbi yayo. Lokhu kubonisa okuhlangenwe nakho ezingenakubalwa incazelo esemthethweni.

ongakhetha Esamukeleka zokuthutha

Kokuthutha impahla kanye ngempahla engokoqobo, inkampani uyakwazi ukusizakala ezokuthutha ngabanye, okubonakala engxenyeni eyinhloko imali - noma aqashiwe yabo. Futhi ungakwazi usayine inkontileka civil kanye inhlangano zezinkampani zangaphandle noma usomabhizinisi ngamunye ukuze sihlinzeke izinhlelo zokuthutha. Nokho, uma isikhundla ukulayisha wemithwalo nangendawo yalo ukulethwa ezishiwo isivumelwano zitholakala emazweni ahlukahlukene, wabe esesebenzisa neSivumelwano Inkontileka ithrekhi International yezokuthutha wezimpahla kwaphethwa ngokuthi eGeneva ngo-1956 zokuthutha okunjalo kulesi sihloko ngeke uhlaziye ngokuningiliziwe.

Ngubani ehilelekile zokuthutha

Isevisi yekhasimende ingabe mathupha, ngqo olunikezwe imoto shipper ukulayisha. A yenethiwekhi - umuntu nje has a amasevisi sasivumela okhandlayo, - inhlangano yezokuthutha. The main imfuneko lolu hlobo inhlangano - ngokuletha wemithwalo ukuba ekhelini, isiqinisekiso ku iklayenti. Umphumela kuyafana esiphathiswa. Nokho, i-ayekufezile yenethiwekhi hhayi kuphela kuletha umthwalo siqu, noma engena izinkontileka (ikakhulukazi, i-invoyisi for ukuthutha) nezinye naso egazini. Uyaqaphela ezihlukahlukene izenzo ukungezwa, ukuqinisekisa ukuthuthwa kwezimpahla. Ngokwesibonelo, ukulungiselela imikhiqizo zokuhamba, uthumele umthwalo kusukela yenethiwekhi ngowokuqala izinsolo yezokuthutha kwamatayitela, ukubhalisa lokuthumela amadokhumenti, umshwalense kanye nokusebenza amasiko imicikilisho yesibili.

Haulier efanayo, ngaphandle ezokuthutha, uthwala kuphela ukulayisha futhi athula umsebenzi. Uma consignor esiphathiswa lidlulisele imisebenzi yakhe uncharacteristic ke lolu daba bangase angenele inkantolo lapho inkontileka ezokuthutha bazoqhubeka retrained. Yiqiniso, lokhu kungenzeka ngaphakathi kohlaka impikiswano, ezezimali nomnotho, noma intela.

On the ezokuthutha emakethe emgwaqweni ukwenza ukunikezwa amasevisi ahlukahlukene kanye abaxhumanisi. Zibonisa usizo ukusebenza ezithile "ahlobene" izinqubo ngaphandle kokuthola imigomo reference for mission oyinhloko - ukulethwa imithwalo kuya consignee. Ngokuvamile idinga ukubhekana abameleli. Injongo accountant - ukuqinisekisa zokuthutha lamanani lezimpahla-impahla izibambiso afanele, kufaka phakathi lokuthumela amadokhumenti, esekelwe okuyinto inkampani ngaphandle kokwesaba angase susa intela wasethula ukuthatha izindleko intela ukuze imali. Ngenxa yalesi, accountant abakhulu liyadingeka ukuqonda eziyisisekelo motor izenzo.

Amaphepha wezimpahla

Izinqumo nemiyalo uhulumeni waseRussia avele iyingxenye ebalulekile schetovodnom ezimali umthetho (Isigaba 3 zoMthetho Federal "Ngenxa schetovodnom" inombolo 129). Ngenxa yalokho, TN - yisenzo sokuqala ngokuphelele yonke kulokho ezokuthutha commercial - shipper, othwala consignee. Sebenzisa TN enikelwe izinhlamvu inqwaba Ministry of Finance. Nakuba iphendula bentela ezithile.

Ngesikhathi isethi core izinkinga - ukungasiqondi umehluko "TH" kanye umqondo welithi "waybill". Kodwa ukuze kwakhiwe idokhumenti esifanele, kudingeka baqonde ngokunembile futhi siqonde injongo zonke izinhlobo ezikhona kwemibhalo.

VT izici at isampula ethile

Ake sithi abadayisi ukuletha imikhiqizo iklayenti waqasha esiphathiswa. Uma ubhalisa izenzo abahwebi ', usebenzisa ama-invoyisi we- inombolo esihlanganisiwe ifomu TORG-12. Futhi ethutha it has a phezulu motor - basuke lokuthumela imibhalo. Khonamanjalo autocarrier uyisa ayizange izimpahla, futhi izimpahla, futhi amaqembu efanayo. reception eqondile izimpahla zilethwe lapho uya khona ngenani, ububanzi kanye nekhwalithi ke akusho liqalise. I izitsha kanye emaphaketheni imikhiqizo ngabanye ayikwazi kubhekwe, awabonakali. Ngakho-ke, lowo muntu "ashintshe" kwezimpahla e wezimpahla ekhethekile - yinqubo kwezomnotho ehlukile futhi kunalokho nzima, okuyinto umthwalo umthengisi-shipper.

TORG-12: Imithetho ngokugcwalisa

Ebhekisela ifomu yokudayisa-12. Ikhombisa kwenkathi kumiswa kanye nohlu izimpahla kulezo amagama amayunithi, lapho ivela ku-akhawunti yomdayisi. Ngalolu suku izinto ezibalwe kwesokunxele in isitokwe umthengisi ngenani agodliwe noma ngenye icelwe ikhasimende ethile.

Ngo phansi ingxenye kwesokunxele endalini-12 ezisemthethweni ungubani umthengisi (umuntu avunyelwe isimangalo somthwalo futhi accountant abakhulu) ukuqinisekisa ukuguqulwa imikhiqizo kwemithwalo. Isigaba sokugcina libhekene ngokuhlola isisindo futhi inani amasayithi (izindawo). Lolu lwazi abhalwe n. 3 equkethe i-invoyisi ngezinto zokuhamba. Usuku ephansi okuyingxenye kwesokunxele endalini-12 ichaza isikhathi sokudlulisa umthwalo esiphathiswa. It kuqinisa isiginesha umthengisi ezisemthethweni kuyimfuneko «Vacation wezimpahla eyenziwa / akhiqizwe." Qaphela ukuthi autocarrier ngemvume ukwamukela isabelo salowo owasala nempahla kuphela TN.

Igama elithi engxenyeni kwesokudla engezansi endalini-12 libhekisela usuku ukulethwa kwazo zonke izimpahla, hhayi izimpahla. Kusukela umbono umthengisi, akunandaba ukuthi ubani wathatha umthwalo: umthengi ngqo, consignee noma i-ejenti yakhe (ngokuvumelana amandla ommeli). Ukugcwalisa we requisites kube kuphela - "ElaseGeorgia lasemukela" (uma wemithwalo esandleni omele) noma "Cargo wathatha consignee" (Lokhu Isiginesha ogunyazwe ngokugcotshwa uphawu umthengi). Props ezingazange zifinyelelwe, ewela phandle idokhumenti. Futhi kukanjani ukulethwa imithwalo ukuba ummeli kuthishanhloko (client-consignee) esikhathini esizayo - umthengisi-shipper asisebenzi.

izimpahla Ithumela uyasho ikhasimende kwenza out ngokusebenzisa ngesikhathi endalini-12 isitembu. Ikhophi TORG-12 nge ukuphrinta nesitembu khona-ke kumelwe ubuyele yomthengisi. Ngesikhathi esifanayo, le Ngokwesibonelo ukuthini isenzo ukwamukelwa kanye ukudluliselwa kumasevisi wenkampani yenethiwekhi, esisayinwe umuntu ogunyaziwe (consignee) kusukela komunye umkhawulo umzila ezokuthutha.

Ngo isihloko abathengisa-12 zaba zasesiteji "waybill (daba, isikhathi nosuku oluqondile)." Futhi esikhathini samanje TH n. 4, "Ukusekela iphepha zokuthutha". Liqinisekisa inombolo nosuku kumiswa TORG-12, ngisho inani lamakhophi yayo, icala umthengi. Inani usekela amaphepha ukuze abadayisi VT futhi unekhono ukuxhuma futhi invoyisi.

uma isampula liyadingeka TORG-12

Ngokusobala, TH-12, wasebenza kuhlobene. Ngakho TORG-12 elaborates ngokugcwele endabeni ezokuthutha. Zizonke, lezi imibhalo emibili ebalulekile kukhona okulingana inothi maphilisi. Ngaphezu kwalokho, bill eceleni babelwe akukuniki ithuba lokunquma ukuthi isiphi ncamashi inkampani ethutha. Ngo-Sec. 3 "Igama izimpahla" lokuthumela iphuzu TN (ezivamile) igama wempahla, hhayi "ezimali" imikhiqizo idatha. Ngenxa yalokho, imibhalo efana nama-invoyisi izimpahla, ngaphandle phambi kwabo akuqinisekisi nenqubo ukuhambisana TORG-12 isicelo n. 1, Art. 252 we Tax Code.