Tax on amaminerali isizinda kanye nokwenza yayo.

Izinhlangano abathintekayo kwezezimayini, kufanele ukhokhe intela severance, kanye ekubalweni intela umhlaba, okukhulunywa ngawo kakhulu kwandisa umthamo izindleko. Ukunciphisa umthwalo wentela okwabangelwa iqhakambisa intela severance ngokusebenzisa indlela kunenzuzo kakhulu izindleko kwemibiko. WAHLANGABEZA ibalwa esekelwe inqubo yokunquma inani amaminerali ekhishwe (lento 339 NC.), It kungenziwa ibalwa ngokusebenzisa indlela eqondile yokulinganisa amadivayisi; ngokungaqondile - idatha etholakalayo ku nasekulawuleni isilinganiso samaminerali ku izinto zokusetshenziswa walulama. Indlela yokukhokha ekhethiwe kufanele sisetshenziselwe isikhathi imisebenzi yezimayini, ukulungiswa yayo engavumelekile itholakala kuphela uma kushintshwa yokuthuthukiswa kwezobuchwepheshe izidubedube.

Futhi ku intela imisebenzi yezimayini ibalwa kuye ngenani amaminerali, okungase kunqunywe ngeyodwa yalezi zindlela ezintathu: kuncike amanani yokuthengisa ngaphandle gossubventsy linqoba esikhathini intela inikezwe; kuncike yokuthengisa amanani amaminerali ekhishwe, ekhona esikhathini intela inikezwe; kuncike nenani elilinganisiwe amaminerali ekhishwe, okubandakanya izindleko ngqo - izindleko ezihlobene ekuletheni umnotho amaminerali ngokuhambisana namazinga, kanye izindleko. Cishe izinkampani ukukhokha ku isizinda izidubedube intela, ilungelo lokunquma izindleko elilinganisiwe izindlela ezimbili, izinqubo ezahlukene ukwamukelwa acabangele izindleko. Eyokuqala yalezi kuyinto ezilinganiselwe zokusabalalisa isilinganiso nezindleko ngqo for the isizinda amaminerali lemali yabo Imininingwane kohlaka kwesikhathi intela; yesibili - nokuzigcina sihlukile intela ezimali ye izindleko futhi akuhlobene yezimayini. Kususelwa ubukhulu lezi zindleko, ahlobene ezingahlobene inqubo izimayini, abakhokhi bentela uyakwazi zihluka Inkomba yenani elilinganisiwe. Buciko ukuhlaziywa izindleko, futhi kokucubungula izindlela ezihlukahlukene ukusatshalaliswa kokubili ongakhetha, inkampani Ungakhetha ngokuhle kunakho konke kwawo futhi ukukulungisa kwinqubomgomo ezimali. Ukuze ukuhlola nokufaneleka indlela ethile, kuhle ukucabangela isibonelo kubalwa base yentela ngoba WAHLANGABEZA.

Ucabange ukuthi inhlangano okhokhela intela ku isizinda amaminerali, has izinkomba ezilandelayo kwezomnotho: izindleko ngqo encikene nokukhiqizwa - ruble 60,000, akuhlobene izimayini - ruble 56.000; izindleko ezihlobene ukukhiqizwa - ruble 20,000; yokwelapha eyinhloko - ruble 30 000; ukucutshungulwa yesibili - ruble 80000; izindleko phezulu - 70,000 ruble.

Ukuze abale intela ku isizinda amaminerali by indlela yokuqala, udinga ukuthola isabelo nezindleko ngqo ezihlobene ukukhiqizwa, e isamba izindleko ngqo: 60000 (60000 + 56000) = 0.52. izindleko ekutholweni base intela ibalwa ngokuvele azalane isamba kulesi sigaba izindleko for share izindleko ngqo: (20.000 + 30.000 + 80.000 + 70.000 ) x 0.52 = 104,000 ruble. Ngakho, ukubaluleka ibalwa kuyinto 164000 ruble (104,000 + 60,000).

Ukuze ukuhlola indlela yesibili sibalo kuyadingeka ukwenza ngokwahlukana eyinhloko izindleko processing ngamaqembu amabili: izindleko ezihlobene ngokuqondile senqubo yokukhiqiza - ruble 20000; izindleko phezulu - ruble 10,000. I share izindleko ngqo ezihlobene izimayini, kuchazwa ngokufanayo samuntu sokuqala futhi 0,52. Inani izindleko afakwe ngokuvumelana nenani elilinganisiwe, ebalwe ifomula: K1 + K2 * K, lapho K1 - izindleko ezihlobene ukukhiqizwa namaminerali; K2 - izindleko phezulu lokwabelwa; K - inani izindleko ngqo. Ukubala simi ngale ndlela: (20.000 + 20.000 + (10.000 + 70.000) x 0,52) = ruble 81600. izindleko ukuze kusebenziswe zamabanga izibalo awahlanganyeli ngoba ungenayo maqondana ngqo ukuze yokuyigqula. Ngokuvumelana nenani elilinganiswe + imali amaminerali kulokhu isamba ruble 141600 (81600 + 60000).

Njengoba singabona kusukela Ngokwesibonelo, isicelo indlela yesibili kunciphisa ukubalwa kwentela ruble 22400 isizinda. Kumele kuqashelwe ukuthi le ndlela kufanelekile lezo amabhizinisi bekwi izimayini hhayi kabusha, futhi ukusetshenziswa e ukukhiqizwa kwanoma yiphi imikhiqizo. Ukuze nokwandisa intela ku izidubedube ngale ndlela, inkampani idinga ukuhlela ezimali ehlukile izindleko, okuyinto kuzodinga zabasebenzi eyengeziwe. Ngakolunye uhlangothi, ukusetshenziswa kwalo uyogwema okushiwo iziphathimandla zentela, ngoba uhlelo awusekelwe izikhala zomthetho ku ukusetshenziswa eziyinkimbinkimbi ukubala indlela.