Isikhwama emithetho - ke ... Incazelo, ukwakheka, ubukhulu esincane

Ngokuhambisana nomthetho isiRashiya, amabhizinisi - ngasese, lomphakathi noma kamasipala, kumele ugunyaze dolobha. Iyini injongo yabo? akhiwa kanjani futhi kushintshwe besebenzisa izimali ezifanele?

Kuyini ukuthini igama elithi "inhlokodolobha ogunyaziwe"?

Ukuze uqale, ichaze lokho okushiwo yinkulumo eside kokubuyekezwa. Umqondo "inhlokodolobha ogunyaziwe 'inezincazelo eziningi.

Ngomqondo obanzi, leli gama angabhekwa olufanele impahla noma iyiphi ibhizinisi (yangasese, umphakathi), okumelelwe yimali, ezingokoqobo futhi izimpahla angaphatheki. Kwezinye izimo nezakhiwo kungase lahlotshaniswa nokuba welithi "inhlokodolobha ogunyaziwe", okuhambelana nomnotho izinkampani ezizimele.

Ngakwelinye ihlangothi, ngomqondo ewumngcingo yesikhwama lomthetho - a impahla kuphela esimweni noma kamasipala nezinhlelo ezihlukahlukene zomnotho.

Masitadishe, ngakho-ke, kubhekwe esikhathini zokwelapha ezimbili ezivamile:

- impahla ehambisana of izinkampani ezizimele (esebenza lahlotshaniswa nokuba welithi "inhlokodolobha ogunyaziwe");

- akhuluma umthombo elisetshenziswa okwenzekayo okuphathelene nomnotho isimo futhi amabhizinisi kamasipala.

Isikhwama ogunyaziwe nomasipala izinhlangano ibhizinisi

Sifunda imininingwane incazelo ewumngcingo yengxenye eside okukhulunywa ngakho. essence yayo ebizwa ngokuthi umthetho we Russian Federation on imisebenzi wombuso kanye kamasipala amabhizinisi.

Ngokuhambisana la malungiselelo, inhlokodolobha ogunyaziwe - iyona lemali okungenani izinkampani impahla akahulumeni noma wendawo ohulumeni, esetshenziswa ukuze nezimfuno zawo abakweletwayo futhi nabanye abantu abagunyaziwe. kungase zimiswe Le imithombo ngokokubhalwa yemali, ukufakwa izinto, amalungelo endawo ahlukahlukene ephethwe yinkampani.

Inani inhlokodolobha ogunyaziwe izinhlangano nomasipala

Usayizi Isikhwama ogunyaziwe isimo noma kamasipala ibhizinisi kuchazwa ngumthetho futhi ingase ishintshe. Njengomthetho, it ihambelana amagugu obonakaliswe izinkulungwane amaholo. Ngokuvamile, usayizi nezimfuneko Isikhwama zomthetho bezinhlangano eziphethwe uhulumeni ophakeme kunalowo komasipala.

Umthetho usungula inqubo ekhethekile ukuze kwakhiwe umthombo okukhulunywa - kuhlanganise ngokuya inani layo omncane. Sizokwenza silitadishe ngokuningiliziwe.

Indlela kwakhiwa dolobha ogunyaziwe?

Kumiswa isisetshenziswa olucutshungulwayo wenziwa ngendlela ebekiwe ngumthetho. Ngokuhambisana kwemibandela yomthetho elawula ngalezi zinqubo, isiKhwama lomthetho inhlangano kumele ezakhiwe umnikazi inhlangano kwezomnotho phakathi kwezinyanga ezingu-3 kusuka okwamanje ukuthi sekuphelile ukubhaliswa isimo inkampani.

Isisetshenziswa embuzweni, babonwa kwakhiwa ngokushesha nje lapho imali inani eliphansi, noma ngesilinganiso ukuthi idlula emiselwe ngokomthetho, izofakwa ku-akhawunti wombuso noma kamasipala ibhizinisi. Kwezinye izimo, ukwakheka Isikhwama lomthetho limenyezelwe evumelekile uma lemali edingekayo izinsiza idluliselwe ukuphathwa kwezomnotho mayelana nale ndaba.

Umthetho we Russian Federation usungula inqubo Ukucabangela okwandisa umtfombolusito. Ake silitadishe.

I-oda okwandayo inhlokodolobha ogunyaziwe

Isikhwama emithetho - umthombo ukuthi kungaba ngokulandelana eyasungulwa umthetho, luyanda. Le nqubo kungaba kwenziwe, okokuqala kunakho konke, kuphela yokuthi yesikhwama ngokugcwele.

Ukwanda isisetshenziswa okuhambisanayo kungenzeka ngezithukuthuku impahla idluliselwe umsunguli inhlangano kahulumeni noma kamasipala ibhizinisi, kanye ukuqhutshwa ekhishwe inqubo imisebenzi yebhizinisi lenkampani, uma kungenziwanga kunqatshelwe ngokomthetho.

Isinqumo ukwandisa Isikhwama charter wenza kucatshangelwa amanani neyaziwayo ezitatimendeni zezimali lebhizinisi kwezomnotho. Ukubika isisetshenziswa ngemva usayizi ukulungiswa akufanele idlule inetha kwempahla ukubaluleka ekulawuleni ibhizinisi. Kanyekanye isinqumo, owawuthi ogunyaziwe dolobha inyuka yenkampani, wenze ushintsho oludingekayo charter wenhlangano.

Lezo zincwadi, okuyizinto ezidingekayo ukubhaliswa izinguquko kule imibhalo wokusungula, kanye imithombo ukuthi sokuqinisekisa inguquko kwezamabhizinisi dolobha, inqobo Federal Tax Service. Uma noma iyiphi imithombo angekho, Federal Tax Service ungenqaba ukubhalisa izinguquko isakhiwo inhlokodolobha ogunyaziwe inhlangano.

Njalo is ngokucacile okwandisa umthombo ku umbuzo. Kodwa isikhwama charter - lokhu impahla okuyinto kungabuye encishisiwe uma kunesidingo. Masitadishe indlela lapho inqubo yenziwa, kabanzi.

Inqubo ukwehlisa Isikhwama ogunyaziwe

Ukunciphisa usayizi yesikhwama sisekelo inkampani ibuye ukusebenza iqhaza ngqo umsunguli lebhizinisi kwezomnotho. Le nqubo kungaba kwenziwe ngesicelo umnikazi ibhizinisi kamasipala noma zomphakathi, noma ngokusebenza komthetho. ibhizinisi ibhizinisi Awukwazi ukwehlisa Isikhwama lomthetho, uma empeleni kwehlisa izinkomba kuzoba ngaphansana inani eliphansi yomthombo kuchazwe emthethweni.

Ukuncishiswa yesikhwama ogunyaziwe: isidingo sokuthi yizinkomba zezomnotho

Uma ekupheleni konyaka wezimali ukubaluleka amafa net lingaphansi kuka-dolobha yayo egunyaziwe, umnikazi inhlangano kwezomnotho kuyodingeka ukunciphisa ukubaluleka yesikhwama kunani ukuthi ayidluli ukubaluleka amafa. Izinguquko enanini umthombo okukhulunywa ngakho, kufanele zibhaliswe ne-Federal Tax Service ngendlela ebekiwe ngumthetho.

Uma ekupheleni konyaka wezimali ukubaluleka amafa net kuyoba esingaphansi ubuncane ogunyaziwe sikhwama, uma isilinganiso yizinkomba zezomnotho uzoqhubeka izinyanga 3, umnikazi wenkampani kuyodingeka nokuqeda noma phinda uyihlele inkampani. Leli netha kwempahla Inani Kulokhu kunqunywa ngesisekelo ulwazi ezilotshwe kwamabhuku.

Uma inkampani ayinikeze yokuqedela of inhlokodolobha ogunyaziwe kuze kube inani elidingekayo, noma ingabe ungaqalanga kulezi zimo ezinikezwe ngumthetho yimali noma kabusha inkampani, abakweletwayo lebhizinisi kwezomnotho uzoba nelungelo ukuba bacele ekugcwalisekeni ekuseni izibopho ekhona noma nxephezela yisiphi ngokulahlekelwa.

Lona umnyombo, ngqo we kwetinhlavu kanye ukulungiswa ukubaluleka inhlokodolobha ogunyaziwe bezinhlangano eziphethwe uhulumeni kanye nalezo amiswa iziphathimandla zikamasipala. Manje ake sixoxe ngokuthi inhlangano eside okukhulunywa ngakho, ngokomongo izinhlangano yangasese. Ngokwesibonelo, izinhlangano yebhizinisi.

Isikhwama emithetho noma ozuze ngokwempahla e izinhlangano ibhizinisi

Isikhwama emithetho noma inhlokodolobha inhlangano - ke ingenye imithombo abalulekile impahla yangasese ibhizinisi. Leli sokukokusebenza ikakhulu ngeminikelo kubanikazi - ngqo ehhovisi noma inqubo ukuthuthukiswa kwebhizinisi.

Inhlokodolobha ogunyaziwe wenhlangano - impahla yenkampani, esetshenziswa ngokuyinhloko ukuze kuhlangatshezwane izithakazelo inhlangano abakweletwayo, njengoba kwaba njalo endabeni ka-bezinhlangano eziphethwe uhulumeni. Inani layo ivele e imibhalo ephambili we ibhizinisi ibhizinisi.

Inani ubuncane dolobha ogunyaziwe

Usayizi ubuncane umthombo okuhambisanayo - ruble ayizigidi eziyishumi Inkampani. Ukuze AO ukubaluleka 100 izikhathi amaholo, umphakathi izinkampani okuhlangene isitokwe - izikhathi 10 ngaphezulu. Inani enkulu enhlokodolobha ubuncane ngawengubo amabhange, kuba ruble ayizigidi ezingu-300.

Impahla elihambisana lebhizinisi kwezomnotho kufanele zimiswe ngaphakathi isikhathi kwemingcele ethile. Ngokwesibonelo, abahlanganyeli ku-LLC, isibonelo, kufanele enze iminikelo enhlokodolobha charter iNkampani ezinyangeni ezingu 4 kusukela ngosuku lokubhalisa yayo ne-Federal Tax Service.

Ukwakheka inhlokodolobha share in izinhlangano ibhizinisi

Isisetshenziswa okukhulunywa kungenzeka ethulwa imali amasheya ezahlukene, noma ezibonakalayo ezenziwa ngokungakhathali, isibonelo, ilungelo lempahla. Lapho iqhaza Ltd. ukwenza uhlobo oluthile impahla enhloko-dolobha ogunyaziwe, udinga ukuqinisekisa ukubaluleka izinsiza etshaliwe ngokusebenzisa kokuhlaziywa ezimele. uhlobo Okubukwe kwempahla akuyona zikhokhe intela futhi akubhekwa izindleko umphakathi kwezomnotho.

Share capital nabanikazi iqhaza ibhizinisi

Uma abasunguli inkampani ezimbalwa, kufanele wabelane kuhlathululiwe kumThetho-share capital ngamunye wabo. Ingene impahla ngokheshi in the inkampani noma kwi-akhawunti yalo yangaleso sikhathi. Uma omunye wabasunguli be-inkampani ephuma ngezithako zawo, lingelikaJehova kuye ukwabelana enhloko-dolobha ogunyaziwe kufanele imali. Ukuze wenze lokhu, umthetho wamisa isikhathi esithile - 6 izinyanga emva kokuphela konyaka wezimali.

Ngesikhathi esifanele esifanayo abasunguli yenkampani, ikakhulukazi, uma kuziwa inkampani, ukuba bahoxe ekungeneleni ibhizinisi kumele livikeleke imithombo owasungula - ikakhulukazi-sisekelo wenhlangano. Uma isivumelwano isiqediwe phakathi abanikazi, umsunguli inqubo ophumayo le nkampani abakwazi kwenziwe isicelo sakhe.

Imisebenzi ka-dolobha ogunyaziwe e inkampani yangasese

Isikhwama ogunyaziwe ngokuqinile yangasese libhekene nezici ezikhethekile. Njengokuthi nje, isibonelo:

- ukusatshalaliswa ukwabelana in the ifa ibhizinisi phakathi abasunguli;

- ukuvikelwa izithakazelo abakweletwayo: uma ibhizinisi uthethe loan, kuyoba ezikweletini, abantu abagunyaziwe bazokwazi isinxephezelo nokulahlekelwa ngezithukuthuku okwenza inhlokodolobha ogunyaziwe ibhizinisi.

Isu imali ezifanele imithombo inkampani - ingxenye ebaluleke kakhulu abaphathi ibhizinisi. ukulawulwa kwebhizinisi - imisebenzi ukhiye zabaholi inhlangano kwezomnotho, ke uhlongoza ukubuyekeza njalo ngezinto ezihlobene utshalomali enhloko-dolobha ogunyaziwe.

Lokhu kungenxa yokuthi umthombo okuhambisanayo wenza esinye umsebenzi obalulekile - ukuqinisekisa utshalomali yenkampani. Growing imali yamasheya inkampani - inkomba yokuthi ukuncintisana, inkampani ibilokhu ukuthuthukiswa inkomba.

I-akhawunti ye-dolobha ogunyaziwe

ukulawulwa kwebhizinisi futhi sihlanganisa izinhlelo zokubala inhlangano wenkampani. Ikakhulukazi - nokubhaliswa ukuthengiselana nge dolobha ogunyaziwe. Omunye noma omunye umnikelo ukwabelana dolobha, ukuhanjiswa lamasheya yomthombo kumele iboniswe e-accounting. Ngenxa yalesi akhawunti ekhethekile asetshenziswa. Ngokuhambisana nomthetho, kule akhawunti uma kumelwe zenziwe 80. Lapho ukubhaliswa zokukhokhelwa ngaphakathi izibalo nge abasunguli isebenze amaphuzu 75.

isifinyezo

Ngakho, siye sahlola okushiwo umqondo 'dolobha ogunyaziwe ". Kungaba kubhekwe ebujameni ezimbili eziyinhloko.

Okokuqala, izimali ezifanele ngomqondo ewumngcingo lingasho impahla isimo kuphela naboMasipala ibhizinisi. I-oda lasungulwa, ukulungiswa, isabelo, ubukhulu ubuncane kunqunywa ahlukene umthetho kwezinkambiso olawula imisebenzi lezi amabhizinisi.

Okwesibili, igama elithi "inhlokodolobha ogunyaziwe" kungase kungahambisani isakhiwo inkampani yangasese. Kulokhu, kungaba kubhekwe lapho bekhuluma "inhlokodolobha ogunyaziwe".

Izimfuneko ubukhulu kanye nezici isimo noma izinkampani ukuphathwa kamasipala kanye yangasese nemikhuba yazo ihluke kakhulu. Ngakho, ngokwesibonelo, kudinga ukwethulwa yokubhaliswa dolobha yenkampani ogunyaziwe kuyinto ayizinkulungwane eziyishumi. Ukusungulwa umbuso noma kamasipala ibhizinisi - siphezulu. The esiphezulu dolobha esiphansi emabhange.

Injongo eyinhloko umthombo embuzweni, ngokuvamile, okufanayo uma kuqhathaniswa impahla izinhlangano izinkampane kanye nesimo noma kamasipala: kangakanani ukuvikela izithakazelo abakweletwayo futhi nabanye abantu abagunyaziwe ngenxa yekusungulwa kwebudlelwane nenkampani. Uma inkampani liyadingeka ngokushesha ukuze ngikhokhe izikweleti loans kanye enze nezinye izibopho ke njengoba umthombo ngezimali ehilelekile ngokuyinhloko, nenhloko-dolobha yalo ogunyaziwe.