Inkokhelo - "kusengaphambili". Irisidi: tesakhiwo

Lapho ukuqala ibhizinisi, abantu abaningi babhekana nezikhathi ezifana wamaphepha, ngokugcwalisa intela nezimemezelo, njll Yiqiniso, izinkampani eziningi, lokhu umsebenzi wenziwa izisebenzi eqashiwe -. Accountants ukwazi zonke izisekelo beqhuba imali ezimali kanye isizinda impahla. Nokho, i-imfundamakhwela osomabhizinisi , futhi kulabo ungumnikazi uqhuba ibhizinisi layo, kungaba ulwazi engadingekile mayelana izici ezithile zokwenza ibhizinisi. Ngokwesibonelo, endabeni lapho inkokhelo yenziwa, "kusengaphambili", i-invoyisi ikhishwe ngokuhambisana nezimfuneko eziqanjwe kwezinkambiso komthetho. Kulesi sihloko sizozama eqokomisa amaphuzu ayinhloko lalo magazini.

Kuyini ekukhokhweni 'kusengaphambili': invoyisi - ukubhaliswa

.. Noma yimuphi imisebenzi ehlobene cash flow, njengokuthatha isikhathi sokuphumula futhi mpahla ngokuthathelwa impahla, loba ukuzithola, ukuhlinzekwa kwanoma yimaphi amasevisi, njll, kumele siqoshwe imibhalo ethize - invoice. Ngokusho lemali input yokukhokha, ngokuvumelana Tax Code, VAT icala. Ngakwelinye ihlangothi, izinqubo lapho imisebenzi enjalo ukuba esikhathini esizayo futhi ngesikhathi esifanayo inkokhelo yenziwa kusengaphambili (ingxenye noma ngokuphelele), kukhona inqubo, "kusengaphambili", invoyisi kumele wenza ngempela.

Kungenzeka ezinqumela ukhetha izinyathelo ezilandelayo:

1. Ukubhaliswa kwe-amadokhumenti inani kusengaphambili. Le nqubo kumele kwenziwe kungakapheli izinsuku 5 emva kokuthola yokukhokha kusengaphambili. Ukubhaliswa invoice wenziwa impinda. Ifomu le dokhumenti yokutholwa (02.12.2000) inombolo isimemezelo zikahulumeni 914. Kulokhu, isampuli eyodwa kunikezwa umthengi, kanye nezinye kuyadingeka ukuze umphetho e umagazini okhethekile lokulandisa le mibhalo.
2. On sisahlela izimpahla (ngisho noma ukukhokhwa kusengaphambili) invoyisi kumele ikhishwe ngendlela efanayo, le nqubo Kwenziwa umphakeli. Ngesikhathi esifanayo abeke phambili izimfuno esifanayo - kungakadluli amalanga amahlanu, kanye nokuhlinzeka amakhophi amabili imibhalo, enye yazo sigcwalisiwe kwirejista ekhethekile (ifomu ekhishwe) futhi ebhaliswe omunye izinhlu ezimbili - amabhuku yokuthengisa nokuthenga. Lowo Mbhalo wangonyaka we yokugcina (lapho kusengaphambili ukukhokhelwa) invoyisi kungenziwa iqoshwe izikhathi eziningana, isibonelo, endabeni mpahla amayunithi (ngamaqoqo eziningana).
3. Ukwengeza lawa ingqikithi yonke imisebenzi ezimali esimemezelweni Kwenziwa imodeli, ukugcwaliswa okuyinto evunywe i-Ministry of Finance we Russian Federation № 136n (07.11.2006). Lapho senza le dokhumenti kusengaphambili lemali (ikota ngalinye) kufanele kubhalwe emgqeni № 140 (150), esigabeni sesithathu. Endinyaneni 020 (030) senziwa nenani lentela ku le mpahla kwezimpahla, izinkokhelo VAT enqwabelene kusukela idiphozi, nokuthi udinga ukuthatha imali ebanjwayo kulotshwe isigaba 300 esigabeni esifanayo.

ukubhaliswa Highlights

Inqubo ngokugcwalisa invoyisi kusengaphambili ulawulwa Code Tax (sihloko inombolo 169), ngokulandela izinhlinzeko zoMthetho wamaZinga idokhumenti kwifomu okulandelayo kufanele ngaso sonkhe sikhatsi yetfulwe:

• osukwini lokukhishwa futhi nenombolo enikezwa invoyisi (yikhomishana, ie umdayisi);
• imininingwane umthengi nomthengisi (Inombolo ye-VAT, ikheli kanye igama lenhlangano);
• isibalo ngezindawo zokuhlala kanye nokukhokhwa imibhalo;
• Ngaphakathi the gama of izimpahla ezithunyelwe, incazelo kwemisebenzi, ukudluliselwa amalungelo endawo, nokunye;
• isilinganiso sentela;
• ukubaluleka inani izinkokhelo intela, okuyinto abeke kumthengi;
• Inani esikhokhelwa (esinqunyiwe) maqondana zigqila esizayo kwezimpahla noma ukwamukela amasevisi.

Ukungabi bikho into kuholela esephule ifomu sokubhalisa, ngakho lesi sikhathi kufanele banikezwe ukunakekelwa okukhethekile. Uma invoyisi kusengaphambili inamaphutha noma uma alaneliswa ngokuphelele, khona-ke imali yabakhokhintela angenalungelo lokukwazi ukuthatha lemali ebekiwe emalini. design Esifanele kuzovikela esimweni esingajabulisi lapho kokuqeda futhi zokugcwalisa mazwi ayebhekiswe kuwo wonke izakhiwo ezifanele.