Izinqubo ze-kabusha izinhlangano ezingokomthetho. Ukuhlanganiswa kwawo kwenze ekubumbaneni futhi ukwaba inhlangano entsha zomthetho

umthetho Civil we Russian Federation inikeza inqubo efana kabusha izinhlangano ezingokomthetho. Kuyini ngokucacile yayo? Yiziphi izindlela zaleli inqubo?

Uyini kabusha inhlangano engokomthetho?

Ngaphambi kokucabangela umthetho RF enikeziwe kusho kabusha izinhlangano ezingokomthetho, ukuze ufunde ukuthi leli gama ezifanele. incazelo yakhe kuboniswa ngqo amalungiselelo elawula amalungelo imithombo, eyisikhulu phakathi okuyinto Civil Code of Russia. Ngokuhambisana nezinhlinzeko ngaphansi kabusha izinhlangano ezingokomthetho kumele aqondwe inqubo lapho inhlangano esemthethweni, noma ngenye indlela okuhambisa igunya lalo lokunye.

Kulokhu kumele ahlukaniswe kubo, ikakhulukazi, ngesimo nokuhlanganiswa ukuguqulwa - uma amafemu ziningana nokuhlanganisa amalungelo abo nezibopho, ngenqubo ezifana kabusha ngokuhlinzekwa, lapho okwangempela akuyona inhlangano iyeke ukuba afeze imisebenzi ewumgogodla. Zikhona nezinye izinhlobo kabusha - kamuva esihlokweni sizobheka ngokuningiliziwe.

Kufanele kuqashelwe ukuthi sihluke kakhulu ngokomthetho kuyinto inqubo ekucwileni ezikweletini ibhizinisi. yi Its ukususwa amarekhodi inkampani njengoba asebenzayo ezisuka irejista isimo. Nokho, ukuvalwa lokusebaleni, kuhlela kabusha - izinqubo okuyinto, ngandlela-thile, zingase ahlanganiswa ndawonye ekuguqulweni ukuphathwa kwebhizinisi isakhiwo, Holdings. Ngakho-ke, imithi yabo kungaba ezimweni eziningi kwenziwe emongweni ofanayo.

Ukwabela 2 izinhlobo kabusha - ngokuzithandela futhi okungalindelekile. Ake sixoxe ngazo ngokuningiliziwe ethile.

Uyini kabusha ngokuzithandela?

Uhlobo esifanele kabusha Kwenziwa ngokuhambisana ngesinqumo ukuphathwa inkampani. Ingabe izindlela ezingakhona ekunqumeni usayizi ikusasa ibhizinisi. Ngokwesibonelo, uma kabusha ehlongozwayo ngu ekubumbaneni, izinhlangano yebhizinisi ukuthi abantu abahilelekile kule nqubo, isivumelwano esikhethekile, ngaphansi kwayo ukuze esimisiwe inqubo okukhulunywa ngayo, kanye nezimiso ukwabiwa amasheya eNkampani kwakhiwa (noma ukusungulwa ivolumu lamasheya ukuthi zidluliselwa ku uyobadla labo noma ezinye co-abanikazi).

Iyini inhlangano ayimpoqo?

Lolu hlobo kabusha oludinga kuthathwe isinqumo, owawuthi luyasetshenziswa inqubo okukhulunywa ngakho, abagunyaziwe noma enkantolo. Isizathu sokuba kabusha ophoqelelwe kungenzeka, isibonelo, nesidingo sokuba kubalwa abakweletwa yenkampani ngezithukuthuku ukudayiswa impahla, okuyinto okumele basakaza phakathi nezinye izinhlangano kwezomnotho.

Ukwahlukaniswa kabusha

Yiziphi izindlela of kabusha izinhlangano ezingokomthetho? umthetho Russian uhlinzeke ngokuhlelwa ngezigaba, okuyinto oxhaswe 5 nezinqubo:

- nokuhlanganiswa izinkampani;

- ukwengeza enye inkampani kwenye;

- division of the inkampani;

- Ukwabiwa inkampani;

- ibhizinisi ushintsho.

Ukuhlanganiswa kuyinto inhlangano isakhiwo esisodwa ezimbili noma izinhlangano ibhizinisi ngaphezulu. Ngaphezu kwalokho, ngamunye izinkampani elihlanganisiwe phezani umsebenzi. Njengoba nje Federal Tax Service eqoshiwe ibhizinisi wezomthetho omusha, inqubo kabusha by nokuhlanganiswa usuphothuliwe.

Inqubo the kabusha inhlangano engokomthetho kungabanga okunamathiselwe izinkampani eyodwa noma ngaphezulu komunye. Kulokhu-ke ngamunye izinkampani, okuyinto ingxenye esinye isakhiwo, iyeke umsebenzi wayo. Ngaphezu kwalokho, ukuqedwa zomthetho inhlangano kabusha ngesimo ekubumbaneni kuhilela ukudluliselwa inkampani, ezazihlanganisa inhlangano kwezomnotho, amalungelo kanye nezibopho zayo. Inqubo kubhekwe kubhekwa kuqedwa Federal Tax Service kwenza State Register of ulwazi mayelana nazo zonke inkampani exhunywe saphela imisebenzi.

Inqubo kabusha kwenhlangano engokomthetho kungase kuhilele ngokuhlukana, okuyinto inqubo imfundo ngesisekelo inkampani saletinye kwezomnotho kokuthola uzibuse zomthetho.

Esinye samuntu ukuguqulwa ibhizinisi - Ukukhetha. Usikisela kumiswa inkampani entsha ngesisekelo izinhlangano ezingokomthetho, okuyinto bazimele abekho nezinhlelo ezihlukahlukene zomnotho. Le nqubo kubhekwa kuqedwa Federal Tax Service amarekhodi yonke izinhlangano zamabhizinisi, ukugqama inkampani.

Uhlobo esilandelayo kabusha - ukuguqulwa. Le nqubo izitshela ukuthi ukuqedwa umsebenzi owodwa esemthethweni kanye nokusungulwa okwalandela on ngesisekelo yayo inhlangano entsha ibhizinisi. Njengoba nje Federal Tax Service Russia uqeda ukubhaliswa isimo inkampani entsha ke le nqubo usuphothuliwe.

Lawa izindlela eyinhloko kabusha izinhlangano ezingokomthetho, obonisa indlela yokwahlukanisa ezivamile. Lokho imiphi ethize kungenziwa kukhethwe, predetermined imininingwane uhlobo oluthile ibhizinisi, izibopho enkampani, eziseqhulwini abanikazi bayo - uhlu izici ezingaba nomthelela izintandokazi zabo zingaba nkulu ngempela umxhwele.

Ukwahlukanisa kabusha: amalungelo nezibopho izinhlangano ibhizinisi

Ukwahlukanisa kabusha kungaba kwenziwe kunoma iyiphi enye ngezizathu. Ngokwesibonelo - ngokuya sokunquma kwenkululeko nemalungelo kanye netibopho ukuthi uhambe yinkampani uhlelwa kabusha ukuze nabalandeli bayo zomthetho. Ngakho bangakwazi komunye lebhizinisi:

- ngokugcwele;

- kancane - naphezu kweqiniso lokuthi kuphela ethile nemalungelo kanye netibopho adluliselwe kwezinye abazolandela kusihloko;

- ngokwengxenye, inqobo ukusatshalaliswa ekuqaleni okuhilelekile nemalungelo kanye netibopho ezikubhizinisi aqine.

Ngokuvamile, samuntu lokuqala amalungelo nezibopho ukusatshalaliswa ephawula izinqubo ezifana kabusha nge ukuguqulwa, Fusion nokunamathela. Esesibili - ngokuhlukana. Eyesithathu - esabelweni.

Amaphepha we kabusha

Ekusebentiseni we kabusha ungakheka madokumende alandelayo:

- ukuhlukana-balance sheet;

- isenzo yokudlulisa.

Kulokhu Kumiswa idokhumenti yokuqala lapho division wenziwa, noma Ukukhetha. Okwesibili - uma kwenziwe ekubumbaneni, Fusion noma ukuguqulwa. Noma kunjalo, kokubili idokhumenti kumele libonise imininingwane kwezibopho izinhlangano ibhizinisi abahilelekile ezinguquko ibhizinisi.

Izigaba main of the kabusha

Izinhlobo kanye nezindlela kabusha izinhlangano ezingokomthetho, manje uhlole imininingwane izigaba ngaphakathi lapho inqubo yenziwa. Ngokuvamile, ukulandelana izinhlangano yebhizinisi ehilelekile kabusha kungaba kanje.

Okokuqala, inhlangano abanekhono - isibonelo, ibhodi yabaqondisi umphakathi kwezomnotho, anqume ekulethweni ibhizinisi. Okulandelayo liyaziswa Federal Revenue Service ukuthi inhlangano oyokwenziwa. Tax Ochwepheshe ngesikhathi esifanayo kumele baziswe ukuthi ukuphathwa kwenkampani benza isinqumo zidlulisela inkampani ezinsukwini ezingu-3 ngemuva kokwemukelwa yayo.

Isinyathelo esilandelayo - ukwethulwa Federal Tax Service izinguquko kule Unified State Register of Amabhizinisi wezomthetho, okubonisa iqiniso ekuqaleni inqubo ibhizinisi ushintsho. Ngemva - ephephabhukwini ukuhweba zanyathelisa imininingwane ukuthi kabusha inhlangano engokomthetho abafanele.

Khona - ngokubhala azise abakweletwayo ngokuqinile, okuyinto okweletayo yabo iguqulwe. Ngemva kwalokho, kukhethwe ngqo zakha kabusha kwenhlangano engokomthetho.

Kuhlelwa Kabusha of izinhlangano ezingokomthetho Code Civil: ezicashile

Kukhona impela eningi ezicashile agcwele inqubo okukhulunywa ngakho. Sifunda kubo, esekelwe Civil Code. Kuhlelwa Kabusha kwenhlangano engokomthetho - inqubo owenziwa, njengoba sibonile ngenhla, ngokuyinhloko ngesisekelo amalungiselelo Code Civil.

Okokuqala, kufanele kuphawulwe ukuthi Civil Code of the Russian Federation kuvumela kabusha: ngenkathi inhlanganisela izinhlobo zayo ezihlukahlukene - uma kungenzeka ngokuya ukuntuleka non-ukuhambisana ekhona umthetho, ezihilela izinhlangano ezimbili noma zomthetho ngaphezulu iyiphi imisebenzi ukuziphatha ngezindlela ezihlukahlukene zomthetho - futhi, uma le nqubo alephuli zomthetho wamanje.

Noma imiphi imingcele ku ukuqaliswa kwe kabusha izinhlangano ezingokomthetho ingasungulwa kuphela ngumthetho. Kulokhu, lo mthetho zokulawula linganquma isikhundla, owawuthi kuzolungiswa ngumuntu ukuze ehlukile kabusha:

- amabhange;

- Izinkampani zomshuwalense;

- Izinkampani evulekile;

- izikhungo zezimali;

- ukuhweba corporations;

- Izimali utshalomali;

- Izimali ze-non-state nempesheni;

- amabhizinisi kazwelonke.

Ngenhla sibonile ukuthi kungenzeka solutions of kabusha esekelwe izenzo zomthetho ekhishwa izinkantolo. Kufanele kuqashelwe ukuthi abasunguli inhlangano ibhizinisi koba kuboshiwe yimibandela lezi izenzo. Kungenjalo, inqubo efanele oyokwenziwa ngumphathi ukulamula umbango - ngesisekelo kwezinkambiso elisungulwe Code Civil. Lokhu kungase kube ngaphansi usizo abanikazi bamabhizinisi.

isinqumo senkantolo mayelana kabusha isisekelo ukuqaliswa Federal Tax Service sokubhalisa isimo abantu zomthetho elalisanda kumiswa. ekupheleni kwawo, njengoba sibonile ngenhla, iyona umbandela esiyinhloko inqubo ukuqashelwa embuzweni aphethwe.

Kwezinye izimo, izindlela ezithile kabusha izinhlangano ezingokomthetho kungenzeka okuqalwe isikhalazo ngesinqumo sesiKhulu abanekhono zikahulumeni.

Omunye umehluko wemisindo nemiqondo yamagama ukhiye we inqubo - ngokulandelana. Sizokwenza silitadishe ngokuningiliziwe.

Ukulandelana ku kabusha izinhlangano ezingokomthetho

Ukulandelana kuhilela ukudlulisela zezomthetho zamalungelo neembopho izinhlangano ezingokomthetho maqondana lapho kabusha, kwenye inhlangano ibhizinisi emalini ebekiwe. Regularities yilezi ezilandelayo:

- nokuhlanganiswa izinhlangano ezingokomthetho ilungelo ngamunye kubo okhokhelwayo okudalwe ibhizinisi;

- phezu ukubusa - inkampani, okubandakanya abanye, amukela amalungelo abo nezibopho;

- ukwehlukana amafemu amalungelo nezibopho zayo zidluliselwa izinhlangano ibhizinisi kwakheka kwi osekelwe kuyo;

- ukwabiwa - ngayinye izinhlangano okuholela zomthetho, amalungelo kanye nezibopho ze-kabusha;

- ushintsho - kwenkululeko nemalungelo kanye netibopho inhlangano entsha zomthetho lapho beqhathaniswa nalabo ababefundiswe ezazivamile umsebenzi ayengaphansi, uhlala ingashintshiwe.

Emacaleni angu-ezibekwe ngumthetho ilungelo - kuncike uhlobo kabusha inhlangano engokomthetho, amalungelo nezibopho adluliselwe ngaphansi isenzo yokudlulisa.

Kuyasiza cabangela imininingwane idokhumenti ngokuningiliziwe.

Isiphi isenzo yokudlulisa?

Ukuqokwa itayitela ukudluliswa - kwencazelo uhlu nemalungelo kanye netibopho idluliselwe ngaphansi inqubo efana kabusha, komunye inhlangano kwenye. Lowo Mbhalo wangonyaka we okukhulunywa unamalungiselelo owawuthi ukulandelana inkampani Kumiswa maqondana zonke abakweletwayo nababakweletayo, kanye nendlela lapho kungase linganquma ngekucikelela izinguquko akhawunti kungenzeka zamalungelo neembopho ibhizinisi ibhizinisi.

Isenzo sokudlulisa senziwa abasunguli lenkampani noma abanekhono igunya lomphakathi, linqume kukhethwa eyodwa noma olunye uhlobo kabusha inhlangano engokomthetho. Lowo Mbhalo wangonyaka we elihambisana wathunyelwa Federal Tax Service, kanye neminye imithombo ukuthi zidluliselwa intela - kohlaka nokubambisana nabo ngendlela ebekiwe ngumthetho. Uma isitifiketi ukudluliswa ngeke anikezwe Federal Tax Service, ejensi wenza nezinguquko ezidingekayo kwirejista isimo ngeke kwenziwe.

Isiqinisekiso amalungelo abantu abakweletwayo ngalesi simo

Ngakusasa isici esibaluleke kunazo we kabusha - isiqinisekiso amalungelo abakweletwayo lebhizinisi nezomnotho siyashintsha isimo salo ngesikhathi esifanele. Lezi iziqinisekiso nazo asethwe amalungiselelo Code Civil. Okokuqala, inhlangano engokomthetho olufanele siphoqelekile, njengoba sibonile ngenhla, zingakapheli izinsuku ezingu-3 ngemuva ngesinqumo kabusha isaziso yentela yombuso yesevisi isimo inhlangano kulindeleke ukuba ushintshe.

Emva kokuthola lesi saziso, intela senziwa State Register of irekhodi ukuthi inkampani uhlelwa kabusha. Ngakwelinye ihlangothi, inhlangano ibhizinisi ubophekile ukushicilela e yomnyango abezindaba isaziso. Lowo Mbhalo wangonyaka we efanele futhi ibonisa ukulandelana lapho abantu abakweletwayo ngalesi simo kungaba bagomela izimangalo zabo.

Uma bavele ngaphambi Kabusha ibhizinisi okokuqala ishicilele isaziso abezindaba kweminyango, umbolekisi enkantolo unelungelo ukuba zitshele ekuseni ukugcwalisa izibopho okweletayo noma isinxephezelo nokulahlekelwa kuzona. Lezi zimfuneko kungaba zithunyelwe ephathini esithi ezinsukwini ezingama-30 emuva kokuthi inkampani kabusha izokhipha isaziso yakamuva.

izimangalo abakweletwayo 'ifakwa phambili esikhathini eenkhundleni ngumthetho, kumele kwenziwe ngaphambi kabusha oyokwenziwa - ngesimo ekubumbaneni, ukuhlanganisa, ukuguqulwa noma olunye uhlobo. Kulokhu, umuntu ayemkweleta angeke ngibe nelungelo ukudinga okweletayo ukukhokha isibopho ekuseni, uma ezinsukwini ezingama-30 kusukela ngosuku isicelo elamukelayo ukuqinisekisa, ukuthi ukubaluleka kuzobhekwa njengoba anele. Umthetho futhi ichaza izimo lapho amalungelo ayemkweleta sika, ngandlela-thile, ziyasetshenziswa ngokuzimela inqubo kabusha.

Uma isimangalo labantu abakweletayo akukayifezi ukulahlekelwa yayo - hhayi ibuyiselwe, futhi ukulondeka okwanele singanikezwanga kuye phambi kwabo ngokuhlanganyela futhi njalo ibe severally nesibopho yilabo bantu ukuthi empeleni babe amandla wokulawula izenzo izinhlangano kabusha.

Lezi zindlela eziyisisekelo nokwanela abakweletwayo okuphephile - kwemvume party esithi ukwamukela, kanye khona i ayinakushintshwa sasebhange ekugcwalisekeni kwezibopho kabusha ibhizinisi.