Ukumiswa lenkampani: isinyathelo ngesinyathelo imiyalelo. Ukwenza amadokhumenti

Ukumiswa inkampani kuyindlela esisemthethweni ukuba kuphele imisebenzi yayo. Ethwele njalo yokuzithandela kungenzeka uma kungekho izikweletu, lapho le nkampani awukwazi ukukhokhela. Kungenjalo, inqubo ucabanga angabelwa. Ngaphambili, inkampani ngaphezulu ayethanda izindlela, ezifana ibhizinisi kabusha nokuningi. Kodwa namuhla ikhuphuke kakhulu isibalo amafemu, enquma phezu ukumisa esemthethweni umsebenzi ususe.

Izinguquko emithethweni

Isizathu esiyinhloko esenza izinkampani musa ugijimele ukuvalwa - kwamabhuku intela. yi yabo kwakugcwele nemiphumela ezingalindelekile kakhulu. Ngakho umbuzo ngokuvamile enquma ukushintsha abasunguli noma kabusha. Kodwa ngenyanga kaMashi ngonyaka owedlule nesibalo Law 67, okuyinto ezilungisiwe udaba yokunikeza ulwazi oluthembekile neziphathimandla zokulawula, kuye kwenziwa izinguquko, owawuthi umzila ehlukile ukuqedwa baba izigebengu. Kule ndaba, ukuqedwa inkampani ngendlela esemthethweni ukuheha inqwaba osomabhizinisi kanye nosomabhizinisi. Ake sicabangele ngokuningiliziwe indlela le nqubo ithatha indawo futhi ngasiphi amaphuzu kufanele unake okukhethekile.

Isinqumo ukuvalwa

Kulesi sigaba sokuqala:

• isinqumo senziwe;
• esimisiwe liquidator noma ekucwileni ikhomishana;
• ngaphakathi 3 izinsuku igunya kokubhalisa kufanele waziswe ukuvalwa liquidator.

I liquidator kungaba ilungu Inkampani, kanye abamenyiwe umuntu ecaleni. Kusukela kwamiswa ayinika kungumthwalo yonke imisebenzi yenhlangano. Lo mbuzo ezikweletini kanye accounting. Kuphinde futhi kube umthwalo of icala ngokuzibona.

Lapho isaziso igunya sokubhaliswa kumele bathumele lezi zincwadi ezilandelayo:

• uqaphela ngefomu ebekiwe ebhalwe ngokomthetho R15001;
• isinqumo ukuvalwa, kanye nokuqokwa ikhomishana noma liquidator (idokhumenti yokuqala).

"Bulletin of the ukubhaliswa isimo"

Isinyathelo esilandelayo kule nqubo ukushicilelwa kolwazi ku "Bulletin of the ukubhaliswa isimo". Okwamanje, inqubo kulula njengoba kungenzeka ukwenza okusemgqeni imodi.

ungaqala ukwenza out ukushicilelwa oda, ngisho nalapho abanye imibhalo evela endikimbeni kokubhalisa indawo azitholakalanga. Kulokhu, ungagcina izinsuku ezimbalwa.

Uma esimisiwe, ikhomishana ekucwileni, CEO ilahlekelwa ilungelo ukusayina amaphepha. Nokho, umkhuba, isibonelo, ibhange kuzodinga ukuhlinzekwa amarekhodi ezincwadini, futhi ivumela kuphela ukuba ushintshe ikhadi lasebhange.

ukuxoshwa kwabasebenzi

Ngenxa yalesi sigaba ke singanikezwanga isinyathelo esithile lapho inkampani e inqubo ukuqedwa. Ngakho-ke, ukulahla senzeka, kungakhathaliseki wakhe. Kuphela isikhathi esidingekile ukuhambisa ulwazi FIU, kulesi sigaba kufanele lidlule.

Mayelana ukuxoshwa okusondelayo kubalulekile ukuba kwaziswe i-service umsebenzi izinyanga ezimbili ngaphambili. Kulokhu, akanikezanga noma yiziphi ifomu fixed. Ngakho, isigijimi wenziwe ukuze okungahleliwe. Noma kunjalo, leli fomu unganikezwa kwezinye izindawo eRussia. Futhi, kukhona imibhalo ehlukahlukene exhunywe isaziso. Ngakho, e Moscow, udinga:

• ulwazi mayelana nabasebenzi;
• incwadi kuMqondisi;
• ikhophi newsletter ukuze Rosstat.

Uma jur idilize. abantu eyayiyoholela nokudilizwa omkhulu, Employment Service kufanele waziswe phakathi nezinyanga ezintathu. layoff IMisa kubhekwa lapho umsebenzi uzolahlekelwa 15 noma ngaphezulu abantu. Uma lo mlayezo azenziwanga, umthetho sihlinzekela isibopho sezomthetho zokuphatha inhlawulo:

• lenhlangano - kusukela anamathathu amawaka ukuze ruble ayizigidi ezinhlanu;
• ngokuba ikhanda - ruble amathathu namashumi ukuze anamakhulu mahlanu.

Ngesikhathi esifanayo akuvamile bahlawuliswa ngokwephula le icala. Nokho, uma kwenzeka i- ingxabano yomsebenzi enkantolo, leli qiniso izodlala indima ebalulekile isinqumo.

Kwaze kwaphela izinyanga ezimbili ngaphambi ukuxoshwa bonke abasebenzi kumele waziswe. Lena nakanjani sibe ngokubhala. Ukwazisa ngendlela enqunyiwe futhi akukho. Ngakho-ke, senziwa ngayiphi indlela. Uma isisebenzi uyenqaba asayinde, inothi olufanele kuwo, ukuba bazofakaza, isibonelo, inani labasebenzi, kufanele asayinde.

Lapho usuku isaziso kwenzeka, inkontileka ipheliswa. Umsebenzi kufanele uthole inkokhelo egcwele, kanye lokumiswa elilingana inkokhelo isilinganiso lokho inyanga eyodwa noma ezimbili. Kwezinye izimo, kungase kube anikezwe futhi ngenyanga yesithathu ngemva ukulahla.

Uma ukuvalwa yenkampani akuthathi indawo, umsebenzi ke kungase abuyiselwe endaweni efanayo ukuthi aphethwe ngaphambilini.

Inventory kanye nezindaba Iyatholakala

Kulesi sigaba wembula abakweletwa yenkampani, ngubani bayaziswa mayelana nenqubo ezayo. Futhi wenza iqoqo impahla. Uma kukhona isibopho sezomthetho intela, kumele azise intela kuyo. Ukuze ukhokhele abakweletwayo salo singase sidinge ukunikezwa Receivables. Lezi zinkinga zidingidwa nje yimali balance sheet sivunyiwe.

intela Ihlola

Lesi sinyathelo, kanye ukuxoshwa kwabasebenzi, kungenzeka kungakhathaliseki ukulandelana neminye imisebenzi uma kukhona ukuvalwa aleyo nkampani. Tax lingahoxisa isheke. Ngesikhathi esifanayo, ngesikhathi ukuqedwa imisebenzi le nqubo akuxhomekile isikhathi owawugujwa okokugcina. Esikhathini yinqubo ebekiwe intela audit kanye ngeminyaka emithathu.

Uma inqubo ehleliwe, it is eyenziwa njengenjwayelo. isikhathi salo 2 izinyanga, kodwa kungenziwa enwetshiwe kuze 4, futhi ezimweni ezehlukile sikhatsi lesingaba tinyanga letisitfupha.

Okwesikhashana-balance sheet

PLB Umsebenzi idilize. Ukuqala idokhumenti uma usuqedile isikhathi isethulo okufunwayo abakweletwayo ', wamukela isinqumo senkantolo mayelana nezidingo lenhlangano, kanye phezu intela kwamabhuku.

Okwesikhashana ukuvalwa balance sheet iqukethe konke okushiwo abakweletwayo, isinqumo ukwamukela noma ukwenqaba kwabo, kanye nalabo izinto maqondana nalapho kwanqunywa isixazululo ezanelisayo inkantolo.

isaziso okufakiwe kuze kube intela ukuthi wenziwa ukuvalwa jur. umuntu ngesimo lomthetho futhi PLB. Lezi idatha kuthiwa yikhomishana ukuvalwa (noma liquidator).

Ngiphakathi Lesisemkhatsini noma yokugcina ukuvalwa balance sheet evunyiwe ifomu akukho. Ngakho-ke, imibhalo ifakwa kunoma yiluphi uhlobo. Kufanele zigunyazwe abasunguli noma amalungu enkampani.

Ukubika kuya FIU

Uma PLB usuthunyelwe Pension Fund ngizodabula ngaphansi izitatimende ze-akhawunti okwenziwe samuntu. Ngalesi sikhathi, yebo, abasebenzi kufanele sichithiwe. Ngaphezu kwalokho, kuyinto efiselekayo kuhlobanisa FIU ngendaba ukuthi yiziphi izikweletu ezisele. Njengoba umkhuba ubonisa, lesi sinyathelo iyasiza zokuqeda inkampani senzeka kungekho kuphakama ezinye izingqinamba. Uma izikweletu awabonakali, kufanele ixazululwe esikhathini esizayo esiseduze.

Ukwaneliseka okufunwayo abakweletwayo '

Uma ngalesi sigaba, kuvela ukuthi imali ukuhlangabezana izimangalo abakweletwayo 'akwanele, wayesezibeka bazosidayisa impahla inkampani, ngenxa ukhokhile izikweletu ezisele. Uma Nokho, futhi ngemva kwalokho ababolekisi babe, ukuvalwa okwengeziwe lenkampani yenziwe ngendlela inqubo ezikweletini, okuyinto ilawulwa umthetho osebenzayo. Lizokwakhiwa esimisiwe kuphela uma izimfuno idlule isamba enamandla eyizinkulungwane ezingamakhulu amathathu.

Ayemkweleta isicelo ziyaneliswa okumele kuqalwe.

• Okokuqala kumelwe abuyiselwe khona zonke izikweletu zezakhamizi, okuyiwona inkampani unesibopho ukulimala kwabantu noma ukufa. Lokhu kubuye isinxephezelo for umonakalo zokuziphatha.
• Okulandelayo zikhokhelwa severance pay, inkokhelo kanye nezinye izinkokhelo abasebenzi umhlalaphansi.
• Isigaba sesithathu siphathelene inkokhelo kuzo zonke izikweletu isabelomali kanye nezimali extra-kwesabelomali.
• Kuphela esigabeni sesine uqale ukwanelisa izimangalo abakweletwayo ngalesi simo. Lesi sigaba, yenqubo ngokumiswa lenkampani, eyenziwa ngokuqinile okumele kuqalwe. Ngamunye wabo kumelwe zaneliswe ngokuphelele ngaphambi kokuthuthela esigabeni esilandelayo. Okuwukuphela isibopho ukuhlinzeka izibambiso. Basuke zifinyelelwe ukuqhutshwa kusukela ukuthengisa izinto eyisibambiso.

Uma izimpahla yenkampani ukukhokhelwa kwesikweletu akwanele, lonke basakaza phakathi abakweletwayo ngokulingana, ngokuvumelana amanani nezidingo.

Uma ikhomishini ukuvalwa wenza isinqumo sokuba yenqabe ayemkweleta, angase ukufaka icala. Khona-ke, uma inkantolo uzokwenza isinqumo esihle, izidingo uzobe bahlangana kusuka ukuthengiswa kwempahla, lapho ngaleso sikhathi esisele.

Uma umbolekisi abadonsile kakade emva aphelelwe yisikhathi isikhathi nemingcele emiswe ngumthetho, isikweletu kwenziwa njalo kuphela emva imibuzo isizoxazululwa nabanye abakweletwayo ngalesi simo.

Uma impahla kwakunganele, izidingo uzobe babhekwa kukhanselwe. Lokhu kusebenza futhi nakulabo izinto, kusho ikhomishana ukuvalwa ayibonwa uma kuba ke ayemkweleta ayizange bafaka icala enkantolo.

Ukumiswa yokugcina-balance sheet

Lapho zonke izinyathelo zangaphambilini kuyaqedwa, kwakheka yokugcina ukuvalwa balance sheet evunywe abasunguli noma amalungu e umhlangano jikelele. Lo mbhalo kuqinisekisa ulwazi zonke amacala kwaba nomvuzo, futhi lezo uthathwa engenangqondo, - icala.

Ngesikhathi esifanayo kufanele madokumende alandelayo:

• isicelo egxilile ifomu R16001;
• LB (kwezinye amahhovisi angacela ukuthi idokhumenti kwaphawulwa indawo intela Inspectorate);
• isitifiketi kusukela Pension Fund (naphezu kweqiniso lokuthi isibopho yokuqeda ngo-2011, ngeke kube ukuhlakanipha namanje ukunikeza ke ukuze ugweme ukuthi izinkampani kungukuthi welulela esikhathini lokuvala);
• ukubhala eqinisekisa ekukhokheni izimali wombuso (irisidi usuku ruble 800).

Isinqumo ukuthi LB ngasondelana phezulu futhi kwatholakala ukuthi akudingekile ukwethula.

Ngesikhathi wokufaka kwemibhalo akukho isikweletu sentela akufanele kube. Lolu lwazi bazocela ngokugunyazwa yokubhalisa. Futhi uma izikweletu awabonakali kuzoba kunqatshwe. Ukumiswa inkampani ezikweletini, ngisho inani eliphansi is hhayi lwenziwa.

Inqubo silula kakhulu esimweni phakathi kwezinyanga ezimbili kusukela osukwini lokushicilelwa ulwazi Elimination of the "Bulletin", izimangalo abakweletwayo 'yanelisekile, yiziphi izinyathelo zomthetho ngeke, futhi benza isinqumo hhayi afeze audit intela. Khona-ke, kanye PLB wokufaka kuziphathimandla kokubhalisa zingafundwa futhi imibhalo LB.

isinyathelo Final

Lapho silungiselela ukuvala senziwa zomthetho. abantu ngezimali isuswe ngokuzenzakalelayo. Ikomidi ukuvalwa ungafaka isicelo ukuvala i-akhawunti. Ngaphezu kwalokho, kubalulekile ukuba nginikeze imibhalo yomlando. Nokho, Okwamanje, bambalwa kakhulu abantu abanamathela lo mthetho. Amalungiselelo esenzelwe wona, kunalokho, ngesincomo. Ngakho-ke, iziphathimandla ukubhaliswa angeke adinga ukulondolozwa kwemibhalo.

Noma kunjalo, umthetho uhlinzekela umthetho onjalo. Uma imithetho eshaywe, luhambisana nomthwalo isibopho sezomthetho zokuphatha. Ukuphrinta zingadilizwa ngokuzimela, ngesisekelo okuyinto isenzo esifanele.

Ngaleso sikhathi, le nqubo yenziwa kuze ekuvalweni inkampani, zonke izitatimende ukudela njengenjwayelo. Lokhu kusebenza futhi ezimali kanye nokukhokha intela. imisebenzi yenkampani ezibhekwa inqanyulwe kusukela ngomzuzu sesingena irekhodi Enobunye. Ayikho wesikhatjhana namkha yokugcina ukuvalwa lekuhanjiswa awacatshangwa isisekelo ukuqedwa zokubala intela yokubika.

isiphetho

Lona oda edingekayo lifika ekucwileni ezikweletini inkampani. Umhlahlandlela kukusiza ukuba awagweme amaphutha kule ndaba ebucayi. Phela, noma yikuphi ukungalungi noma izingxabano kuholele yokuthi kuvalwe izothatha isikhathi eside. Uma Nokho, esigabeni ngasinye, nokuchithwa esifanele inkampani, luzakwenziwa ngokuhambisana onobuhle esungulwe, ngokugcwele futhi kulethwe ngesikhathi, khona-ke zonke ithuba lokuthi inqubo ngeke kuthathe ngaphezu kwezinyanga ezimbalwa.