Tolling izikimu - kuyini? Izimali etolls ukucubungula imisebenzi

ukubambisana Owenza ebhizinisini kungaba kwenziwe nokusetshenziswa kohlelo etolls. Ubuhlobo ahambisanayo esungulwe mayelana nezidingo the Civil Code, kanye yemithetho elawula kwezimali zezimali at amabhizinisi Russian. Kuyini ngokucacile zabo? Kukanjani inqubo yokubala agcwele isikimu etolls?

Tolling: ubunjalo ubudlelwane zomthetho

Ukuqala wokuchaza ukuthi zibhekwa izindlela ukuxhumana phakathi amabhizinisi.

Tolling scheme izinhlangano ibhizinisi zomthetho kuhilela ukuthatha uhlangothi kuthengiselana - processor - izinto isimo davaltsa wekhasimende ngenjongo kucutshungulwe noma yokukhiqiza yimuphi umkhiqizo. Ngakho izindleko izinto ezifanele ingakhokhwa ngesikhathi ngenxa imithi yabo, kuhlanganise kuhanjiswa imikhiqizo eseqedile zilethwe ikhasimende ngendlela esifike ngesikhathi.

Isici esibalulekile ebuhlotsheni, izimpawu etolls izikimu - ezimali. It wenziwa usebenzisa ishadi yama-akhawunti evunywe umthetho. Empeleni Tolling ukubonakala ku-akhawunti 003, esiphathelene off-balance sheet. Ngqo accounting izindleko ezihlobene ngokucubungula izinto kungaba kwenziwe ngokuhlukile inqubo ephawula kumagazini ovamile izimpahla (lapha kulesi sihloko sizoxoxa ngokuningiliziwe ikakhulukazi). Isakhiwo izindleko ezihlobene kungase kube khona ukufana okufanayo, ephawula ukucutshungulwa izinto bebodwa amabhizinisi, ngaphandle izinkomba ngqo abiza subcontracting kanye nezindleko ezihambisana ukuqaliswa okukhiphayo.

Amaphathi ngemvume ubudlelwano, esimweni Ukukhetha lokhu indlela ukuxhumana njengoba etolls scheme, inkontileka. Cabangela izici zayo.

Inkontileka naleli cebo etolls: yiziphi izici zayo?

Eqinisweni, isivumelwano kuthathwa njengesibikezelo esiyiso zenyathi inkontileka. Ngakho, lapho ezilandelwayo amaqembu zomthetho kufanele siqondiswe ngokuyinhloko Code Civil.

Incwadi yesivumelwano, engaphansi kohlelo etolls, benzelwe, ikakhulukazi:

- igama nenani impahla eluhlaza, okuyinto sisuka ikhasimende ukuba wokugaya;

- igama izici imikhiqizo ekhiqizwa izinto zokusetshenziswa;

- imigomo lapho ngenye inhlangano has ukuletha izinto, kanye nezinye - ukuze bavuselele kubo ngendlela ebekiwe;

- izindleko processing, kanye oda lapho komnikazi okucatshangwa akhawunti amaqembu;

- ezokuthutha indlela tolling nezinkampani imiphumela ukucutshungulwa yayo;

- nemingcele esibonisa ukushuba ukusetshenziswa impahla eluhlaza, wokusungula amazinga zokulahlekelwa kwezobuchwepheshe zokukhiqiza imfucuza, ukwakheka ukwehla yemvelo ngaphansi etolls.

Ngo inkontileka Yiqiniso, ingalungiswa nezinye izimo. Ngokwesibonelo, indlela kokubala izinhlangothi ngqo (ngokheshi noma ingxenye izinto zokusetshenziswa noma imikhiqizo eseqedile).

Tolling uhlelo lomthetho Kuhilela kumiswa inombolo kahle esikhulu kwemibhalo enezela inkontileka embuzweni. Cabanga imininingwane yabo ethize.

Imibhalo njengoba uhlelo lokukhokhelwa scheme: izici zohlelo lokusebenza

Isinyathelo sokuqala ukuqaliswa inkontileka, ikakhulukazi lapho sathola ngenhla, unikeza izinto zokusetshenziswa yanikezwa processor. Lapho beqeda le nqubo avame yakheke ngesenzo ekhethekile, erekhoda igama, isamba kanye nezindleko izinto zokusetshenziswa ngokuhambisana inkontileka. Kulokhu, ulwazi mayelana VAT idokhumenti ayibonwa, ngoba subcontracting indlela impahla eluhlaza ukucutshungulwa uhlelo kuhilela ukubala VAT yikhasimende, kanye ukuvela ilungelo sidonsa ohlangothini ezihambisana nayo nezinye ubudlelwano intela cha.

Ukusebenzisa phezulu

Omunye mbhalo, okuyinto angasayindwa uma udlulisa izinto kusukela ikhasimende ukuba wokugaya - bill. Ngesikhathi esifanayo kungabuye ephelezelwa incwajana yokudiliva noma irisidi. Lowo Mbhalo wangonyaka we efanele kumele kuvikelwe, ukuthi impahla eluhlaza udluliselwa ikhasimende ku etolls isikimu. Kunconywa ukuba alobe imininingwane invoyisi yesivumelwano phakathi kwamaqembu - inombolo dokhumenti, kusukela osukwini lokushicilelwa yayo.

Irisidi of izinto zokusetshenziswa enikeziwe ikakhulukazi esikhishwe processor isitokwe. Le nqubo kuhilela ukusetshenziswa ngokuyinhloko credit ukuze - futhi abonisa yokuthi laba abathintekayo zomthetho etolls isikimu ukuwudlulisa ngokucubungula izinto zokusetshenziswa.

Iqembu elilandelayo kwemibhalo senziwa ngqo ukuqaliswa imisebenzi ethile ishede - ezifana, isibonelo, ukudluliswa izinto zokusetshenziswa ezikulesi simila ukukhiqizwa ukuze ukucubungula. Nazi invoice ezahlukene zingasetshenziswa futhi.

Emva imikhiqizo siphelile ekhiqizwa kusuka izinto zokusetshenziswa, kungashiwo okwesikhashana afakwe ishede ekuzilungiseleleni ukuthunyelwa e. Iqiniso ukuthi imikhiqizo siphelile beze iyunithi ezifanele zenhlangano ehilelekile ukucutshungulwa izinto zokusetshenziswa, futhi senziwa ngokusebenzisa inothi ekhethekile. Ngakolunye uhlangothi lapho izimpahla ushiye ikhasimende osebenza ahlukene bill elungiselelwe.

Ukubika etolls isikimu

Lowo Mbhalo wangonyaka we olandelayo ukuthi ikhishwa ngaphansi kohlaka ubudlelwane phakathi lomthengi futhi processor izinto zokusetshenziswa enikeziwe, - umbiko ukusetshenziswa izinsiza. ekuwulungiseleleni kudinga Code Civil. Lo mbiko ubonisa igama kanye nenani:

- impahla eluhlaza okuyinto itholiwe futhi kusetshenzwe;

- imikhiqizo siphelile processor ezikhishwe;

- imfucumfucu ukuthi kwamiswa ngaphakathi kohlaka ukukhiqizwa.

Lapho beqeda ukucutshungulwa izimpahla senziwa ikhomishana ekhishwe isenzo ukwamukela ukudluliswa. It usulungise inani le-oda for kwemikhiqizo processor. Futhi ubudlelwano party, okuyinkampani eyethula imikhiqizo kohlaka lamasu zomthetho, efana uhlelo etolls, kumele uhlinzeke ikhasimende nge-invoyisi.

Manje ake sixoxe ezicashile intela agcwele ifomethi ukubika ubudlelwane kwezamabhizinisi.

Izintela etolls isikimu

Izindleko izinto, okuyinto eyatholakala ku etolls scheme, ayikhuphuki base yentela lenkampani, esizolokhu ngaphansi ukucutshungulwa inkontileka. Nokho, uma kuziwa ukudayiswa namasevisi ahlobene imikhiqizo izinto zokusetshenziswa, kwakheka isisekelo lentela. Kulinganiselwa esekelwe izindleko kucutshungulwa impahla eluhlaza noma izinto ezifanayo, kodwa kungafaki izintela.

Kulokhu, i-VAT ibalwa ngesilinganiso 18%. Tax on izinto, imisebenzi kanye nezinsizakalo ukuthi zakhokhelwa ukuze kuqinisekiswe ukucutshungulwa izinto zokusetshenziswa, kungase alethwe ezikhokhiswayo processor.

Income wenkampani ukuthi kwenziwe ukucutshungulwa Subcontracting, kuchazwa njengoba inani inkontileka. Ngakwelinye ihlangothi, izindleko processor ibalwa okusekelwe izindleko ezihlobene ukuqaliswa imisebenzi efanele. izindleko izinto zokusetshenziswa ingathathwa zibe akhawunti.

Accounting amafemu kumele anikezele nezindleko ngqo ukwakhiwa komkhiqizo ezilinganisweni umsebenzi oqhubekayo. izindleko elotshiwe ngqo ukuqaliswa yabo.

ezimali okufakiwe

Njengoba siphawulile ngenhla, esinye zezici ebaluleke kakhulu indlela ngesimiso esinjalo somthetho, efana uhlelo etolls, - accounting kwemisebenzi yayo ephambili. Ake sicabangele kabanzi mayelana nokuthi yini kahle hle ukuthi yiziphi wiring Ngaleyo ndlela, kungaba icele.

Imisebenzi eyisisekelo okulandelayo eyenziwa ekwenziweni etolls ukucutshungulwa:

- ethola Idiphozithi inkontileka (kubonakala wiring 51 Kwemali, credit 62-2);

- ukukhokhiswa imali ye-VAT etholwe (76 Kwemali, credit 68);

- kukhombisa izindleko izinto zokusetshenziswa, okuyinto uyiswa ishede (003 Kwemali subaccount "Warehouse ka-");

- bhala-off of izinto zokusetshenziswa ku kucutshungulwe (Credit 003);

- Accounting etolls idluliselwe esitolo (Am 003, sub-akhawunti "Icubungula");

- kukhombisa izindleko ezihlobene ngokucubungula izinto zokusetshenziswa (AT 20, Km 02);

- ukwamukelwa umkhiqizo osuphelile esitolo (Am 002);

- bhala-off of izinto zokusetshenziswa esetshenziswa (Rm 003, sub-akhawunti "Icubungula");

- bhala-off izindleko ezihlobene ngokucubungula (Ar 90-2, Km 20);

- kukhombisa engenayo ngaphansi inkontileka nekhasimende (DR 62-1, 90-1 Rm);

- VAT ukubala esekelwe izindleko kucutshungulwa impahla eluhlaza (AT 90-3, Km 68);

- ukwamukelwa VAT ebanjwayo (Dut 68, Km 76);

- Ukwenziwa sisahlela imikhiqizo siphelile ikhasimende (Km 002);

- balwisana prepayments (DR 62-2, 62-1 Rm);

- kokuthola inkokhelo kusuka ikhasimende (AT 51 KT 62-1).

Uma amakhasimende processor eziningana, accounting kule scheme etolls Kwenziwa nokusetshenziswa izitatimende ehlukile counterparty ngamunye, okuyinto acophe lwati iminikelo abayitholayo, kanye imikhiqizo ekhiqizwa ngenxa ukucutshungulwa yabo.

Yiziphi ezinye umehluko wemisindo nemiqondo yamagama angase elichaza accounting ngaphakathi ubudlelwane zomthetho mbuzo? Ngenhla sibonile ukuthi isikimu etolls, le abathintekayo of ubudlelwano zomthetho, kungadinga yokubhalisa ezincwadini kwamabhuku emininingwane processor, okuyinto ahlukaniswa inqubo okuhambisanayo ephawula ukukhululwa esezingeni izimpahla. Sizokwenza ukufunda lesi ehilelekile ngaphezulu.

ezimali Hlukanisa ukukhiqizwa ejwayelekile futhi subcontracting

Empeleni, esinye sezici ezibaluleke kakhulu ubudlelwano obusemthethweni kubhekwa njengendlela ezimali ehlukile izinto zokusetshenziswa kanye nemikhiqizo siphelile, okuyinto elichaza ubudlelwane kohlaka tolling nezinkampani ejwayelekile izikimu ukukhiqizwa. Yiziphi izici zalo?

Ubunzima main accounting, uma isebenze isikimu etolls isebenza nge counterparty, okujwayelekile lapho ngokuqinile ngokwayo ukhiqiza izimpahla, bavele bahlale ngokwahlukana nezinqubo balandise okufanayo uhlobo lomkhiqizo. Uma kuwukuthi 2 izinhlobo ezahlukene imikhiqizo, bese ikhambi senziwa kakhulu kulula. Kodwa uma izinhlobo abafanele izimpahla esifanayo, kunzima kakhulu ukugcina irekhodi.

Izazi zikholelwa ukuthi ukusebenzisa uhlelo etolls kumele sihambisane ukuzibandakanya, ikakhulukazi ecabangela izindlela akhawunti ukuthi zihlukile agcwele ukukhululwa esezingeni izimpahla manje. Lo msebenzi akulula ukuxazulula. Omunye amathuluzi ukuxazulula kuyoba zokusebenzisa ama-akhawunti ahlukene.

Ngakho, subcontracting ukukhiqizwa wesifunda kungase kuhilele izinqubo, njengoba kuveziwe embikweni okhuthaza akhawunti 003, kanye nendinganiso - ngama-akhawunti 10. Ngokuphathelene ukubhalisa imikhiqizo siphelile, ingasetshenziswa, ngokulandelana, akhawunti 002 futhi 43. Kusolwa ukuthi ku-akhawunti debit 20 kuthanda waloba kuphela izindleko zabo zezinto ibhizinisi. Tolling yena, akufakwanga izindleko. Loan akhawunti 20 kufanele izindleko imikhiqizo siphelile fixed, kanti ukuxhumana azosethwa ku-akhawunti debit 43 noma 40. Ukuxhumana esimweni ukucutshungulwa zizokhokhiswa 90-2, kanye Ikhredithi akhawunti 20.

Tolling uhlelo zokukhiqiza, uma kuziwa ukukhululwa kwe izimpahla esifanayo, kudinga ukwabiwa okukhipha ku 2 izigaba - zabo futhi zanyatheliswa inkontileka ne counterparty ngesisekelo kwezinkambiso agcwele ukusetshenziswa of izinto zokusetshenziswa. Ithuba elinye etolls ahlukene reflection lokube imisebenzi yokukhiqiza. Usikisela ukuthi etolls tempering esitolo is ezidonswe ku-akhawunti 003 futhi ngesikhathi esifanayo njengomgcini wamabhuku ezimali kuziwa ibhalansi ngokusebenzisa wiring usebenzisa debit nama-credit akhawunti 10 76. Lokhu ukuxhumana esetshenziswa akhawunti debit 20 credit akhawunti 20 - lapho bhala phansi yenziwa izindleko zokwakha ekukhiqizeni, kanye debit nama-credit akhawunti 43 20 - uma usuqedile ukuthumela imikhiqizo siphelile.

Yiqiniso, amarekhodi ahlukene kule scheme etolls ingaphinda olwenziwa kwamanye izimiso, ezifana ukuhambisana umkhakha iziqondiso nezeluleko ejensi, kucatshangelwa izici of a ibhizinisi elithile.

Automation lokulandisa ku etolls scheme: izinqumo eyisisekelo

Sibukeze nezinqubo agcwele ezimali ngaphansi kohlelo etolls, ezimweni eziningi, ukusebenza ngo amabhizinisi ezinkulu, kanye nokuqaliswa yabo ivolumu edingekayo Ingadla isikhathi ngaphandle kokusebenzisa ezishintshayo.

Engingakusho nje kuyithuluzi inhlobo efanele kungenzeka, uma inkampani iqasha ubudlelwano indlela njengoba etolls scheme "1c:. Upp" Lokho okufanele ukuzibandakanya ethandwa ezimali Uhlelo ukuhlela kabusha, ingashintshwa ukuze kubhekelelwe izinqubo embuzweni. Le isixazululo elinesimo kakhulu umsebenzisi esibonakalayo ezinobungane, okuvumela ukuba lelisu izinqubo ezidingekayo njalo.

Automation accounting: ukusetshenziswa "1c" Uhlelo

Uma umsebenzi kusho ukuqaphela ukuthi kungani ubuhlobo esifaka uhlelo etolls, "SCP" kusikisela isixazululo yayo ngaphakathi kohlaka algorithm ukuthi singasetshenziswa kokubili amakhasimende kanye zonke izilimi. Ngokwesibonelo, uma inkampani ithumela impahla eluhlaza for eminye ukukhiqizwa uzakwabo, uhlelo eshiwo inikeza ikhambi lenkinga ngezigaba eziningana:

- kumiswa ukuze umphakeli;

- ukudluliselwa izinto kucutshungulwe;

- ukukhishwa amasevisi anikezwa ngaphansi processor inkontileka.

Ukuguqulwa ohambelana "1c" ivumela accounting ne-Accounting kudingekile kwedayari kuncike ifomu efanele ukuxhumana phakathi kwabo.