Ukunikezwa kwenkontileka ye-44-FZ: izimo

Labo abaqhubeka ngokubhekana nokuhlinzekwa komasipala noma wombuso okudingayo ngokuthenga izimpahla, izinsizakalo noma imisebenzi, kufanele basebenze imisebenzi yabo engxenyeni ethile yomthetho, okungukuthi, i-44 FZ. Le ngxenye yomthetho wesifundazwe ihlinzekwe ezimweni nemigomo yokuqashwa kwenkontileka.

Okuyisisekelo somthetho

Uma ufunda ngokucophelela umthetho osebenzayo, uzokwazi ukuthola izinqubo ezimbalwa zamanje, ngokusho ukuthi iyiphi inqubo elawulwayo, njengokuthola isivumelwano.

Isidingo sokuqala esidinga ukuhlangabezana nesiqinisekiso sasebhange. Ungawuthola esikhungweni sezimali esiyingxenye ohlwini lwamabhange anesigunyaziso esifanele. Okungafani kunokwenzeka, kodwa kunengqondo ukucabanga kuphela uma kwenzeka ukubambisana nomyalelo wokuvikela uhulumeni.

Futhi kuyadingeka ukuqonda ukuthi yini lesi siqinisekiso. Ukunikezwa kwenkontileka ngaphandle kokuhlinzekwa kwayo akunakwenzeka. Eqinisweni, sikhuluma ngakho Isivumelwano esibhaliwe ngokubhaliwe futhi siqukethe izibopho ezicacile zesikhungo sezimali: uma inhloko-nhloko ingagcwalisi imigomo yesivumelwano, umzuzi uyothola ukheshi.

Kungendlela leyo ibhange eliqinisekisa ngayo ukusebenza kwenkontileka ehlobene nokuhlinzekwa komkhiqizo noma isevisi ethile. Ngesikhathi esifanayo, umuntu kumele aqonde ukuthi ikhodi iphathelene nokuthola inkontileka, amakhasimende azokhetha kuphela lezo zikhungo ezifakwe ebhalweni loMnyango Wezezimali.

Isisekelo sesiqinisekiso ngaphansi kwe-44 FL

Ingxenye yesibili yobuciko. 45 FZ-44 iqukethe ulwazi ukuthi isiqinisekiso, njengoba kunjalo, asikwazi ukuhoxiswa. Futhi kufanele lithembele kulezi zinqubo nezincwadi ezilandelayo:

- Isikhathi sokuqinisekisa. Isivumelwano kumele sivumeleke isikhathi sobuvumelwano kuze kube yilapho inkontileka enikezwa yibhange ihlala ihambisana.

- Iqoqo lamadokhumenti anikezwe ngumzuzi. Kulokhu, sikhuluma ngalawo maphepha okufanele iqembu lilungise, ukubala isinxephezelo semali esivela ebhange (inani lemali). Ngaphandle kwale mibhalo, izidingo ngeke zilungiswe.

- Izibopho zamaqembu. Inkontileka ingasondeka uma ngabe labo ababambe iqhaza babhalele zonke izidingo ngokubhala.

- Izimo zokulahla. Uma isiqinisekiso sebhange sinikezwa njengesiqiniseko sokusebenza kwenkontileka , ezimweni eziningi isivumelwano sisayinwe ngokuphathelene nomthwalo wesikhulu.

- Isibalo somqulu. Kuphathelene nokulungisa inani eliqondile lesiqinisekiso sokuthi umzuzi angathembela uma umphakeli engagcwalisi izibopho zakhe ngaphansi kwenkontileka.

Izici ze-FZ-223

Uma sicabanga ngokuphepha kwebhange kwenkontileka, kubalulekile ukucabangela futhi Le ngxenye yomthetho. Lesi senzo sokujwayelekile sihlukile ngoba sikwenza ukuba ubeke ngokuzimela imithetho nemibandela yesivumelwano kubathinteli bayo, ukuthatha njengesisekelo iMithethonqubo Yokuthenga. Kungenxa yalesi sizathu ukuthi amanye amakhasimende akhetha i-223-FZ njengesizathu, nakuba kungekho izidingo ezicacile zokwenziwa kwenkontileka.

Kulesi simo, inkontileka ivikelekile ngezindleko ezidluliselwa ku-akhawunti yomzuzi. Ngakho-ke, ikhasimende linethuba lokukhetha phakathi kwesenzo esijwayelekile esichazwe ngenhla, esivumela ukucacisa izimo zodwa, ne-FZ-44, ebeka ngokucacile imingcele yesivumelwano.

Ngendlela, kunezimo ezithile ezingenakufakwa esivumelwaneni sasebhange. Kungumbuzo wokunikezwa ngumthengi we-guarantor izitifiketi zokwahlulela eziqinisekisa ukungabikho kokugcwaliseka kwezibopho zathishanhloko, njengesimo sokukhokhwa kwemali yokuphepha.

Indlela yokwenza isivumelwano sesiqinisekiso

Kuyaqondakala ukuthi ukuphepha kwesivumelwano kufanele kubhalwe phansi. Ngesikhathi esifanayo, okwamanje akukho fomu lokukhonkisana, ngokusho ukuthi kungenzeka yini ukuhlanganisa lolo dokhumenti. Kodwa kuneziqondiso ezithile, kuzo futhi kubhaliwe ukuthi kubaluleke kangakanani ukukhombisa emafomu.

Uma ufuna ukuthola umqondo wokuthi isampula se-guarantee yasebhange ibonakala kanjani, kuwukuhlakanipha ukuvakashela isayithi lokuthengwa kwempahla yomphakathi, lapho lolu lwazi lungatholakali khona.

Labo abangazi ukuthi bafuna kuphi isampula emithonjeni ekhonjiwe, udinga ukuya esigabeni "sokubhalisa", bese ukhetha "Irejista yezinto zokuqinisekisa ibhange". Ephakathi kwesikrini iwindi lizovela, lapho kufanele uchofoze isixhumanisi "seMadokhumenti". Ngenxa yalokho, ukutholakala kolwazi mayelana nokuqinisekiswa kwebhange kuzovulwa. Lapha udinga ukuthola umnikelo wezinkinobho ukuze ubonise ulwazi oluningiliziwe bese ucindezela. Umphumela uba ikhophi esithwetshiwe yesivumelwano.

Lesi sampula singalandwa, futhi ngesisekelo saso sokukhipha imibhalo edingekayo.

Yiziphi izidingo zamabhange

Njengoba kubhaliwe ngenhla, izikhungo zezezimali zizokwazi ukwamukela iziqinisekiso zokuqinisekisa inkontileka kuphela kulezo zakhiwo zezimali ezizohlangabezana nezimfuneko ezithile ezichazwe kwi-Code Tax ye-Russian Federation. Lezi zidingo zilandelayo:

- Imisebenzi yebhange kufanele yenziwe iminyaka engaphezu kwengu-5;

- akufanele kube khona izidingo ze-CBR mayelana nezinyathelo zokuthola imali;

- ukutholakala kwelayisense ukuqhuba imisebenzi yasebhange ;

- uma ibhange lihlose ukuhlinzeka ngensizakalo enjalo njengokuthola inkontileka, kufanele ibe nenhloko yayo, inani elizolingana no-ruble 1 billion noma ngaphezulu;

- Esinye isidingo ukuthi ibhange lihambisana nezindinganiso ezidingekayo, okushiwo yi-86-FZ, futhi ukuhambisana nalesi sidingo kuzohlolwa eminyakeni emibili edlule.

Uma ufuna, ungabona uhlu lwamabhange ahlangabezana nezidingo ezichazwe. Lolu lwazi luwebhusayithi ye-Ministry of Finance yaseRussia.

Ukubika

Ngemuva kokuthola ukuthi yiziphi izidingo ebhange elizobhekana nazo okufanele libheke ibhange elihlinzeka ngesiqinisekiso, kanye neqembu elihlobene nokuthengwa kwempahla, kubalulekile ukuqonda umbuzo wokuphendula.

Ngakho-ke, lapho iqhaza lokuthenga lidlulisela izimali kwi-akhawunti yekhasimende, zichazwa njengokuqinisekisa kwesivumelwano. Ngesikhathi esifanayo, ngokushesha nje lapho inkontileka ngokwayo isayinwe, ikhasimende lizobuyisela emuva imali ephindiselweyo, ephethe imali yesikhashana yenkampani yomphakeli.

Ngokuphathelene nalokhu, ngaphakathi kohlaka lokuphendula, imali etholakele kumhlanganyeli kufanele iboniswe kwinani le-akhawunti ye-akhawunti engu-19-23 futhi ngesikhathi esifanayo usebenzisa ikhodi 3. Ngakho-ke, izimali zomhlanganyeli we-auction zizonqunywa ukuthi zikhona okwesikhashana.

Ngokuqondene ne-akhawunti ethize eqondene nalezi zenzo, kudingeka ukhethe inombolo 304 01. Kuhloswe ukuba kubalwe izimali, ukulahlwa okungokwemvelo okwesikhashana. Lolu hlobo lwe-accounting kumele lugcinwe emaphephandabeni okuthengiswa okungewona ukheshi.

Idiphozidi yezimali

Esihlokweni sesihloko esithi "ukuqinisekisa ukuthengwa kwenkontileka", kunengqondo ukulalela ukuthi impela imali isetshenziselwa ukuqinisekisa ukuthi imigomo yesivumelwano izogcwaliseka.

Ekuqaleni, kuyadingeka ukunquma izimo ezilandelayo zokukhethwa kwesakhiwo sezimali ngumthengi: ngaphambi kokuhambisa isicelo se-auction noma ithenda, kumele akhokhe imali ngemali edingekayo.

Njengenye indlela yokubamba iqhaza endalini, ungakhetha ukunikeza isiqinisekiso sebhange. Uma uqaphela isigatshana sesi-6 se-Article 44 soMthetho we-Federal, ngeke kube nzima ukuthola isidingo sokubuyiselwa kwezimali ezifeza indima yokuqinisekisa ukusetshenziswa komhlanganyeli, ngemuva kokukhethwa kokugcina ngokusekelwe emiphumeleni yomncintiswano.

Ukubuyisela lesi samba kuyadingeka ngokuhamba kwesikhathi, kungadluli izinsuku ezingu-5 zokusebenza. Uma kuyinkampani ye-elektronike, le nqubo ithatha usuku olulodwa.

Yiziphi iziqinisekiso zokuqashwa kwezinkontileka ezingahle zibukeke

Kunezinhlobo eziningana zokusebenza kwesivumelwano, esihlinzeka ngomthetho wamanje. Ngakho-ke, nansi izindlela ezimbalwa zangempela, lapho ukusebenza kwesivumelwano kungaqinisekiswa khona:

- Isiqinisekiso sebhange esihlangabezana nezidingo ezibekwe ku-Art. 45 kaMthetho ohlelweni lwekontileka. Lokhu kusho ukuthi ibhange elihlinzeka ukukhishwa kwesiqinisekiso kufanele libe ohlwini loMnyango Wezezimali. Futhi, isevisi yokuqinisekisa ingaba nefomu elingenakuguqulwa.

- Idiphozi yemali. Kulesi simo, sikhuluma ngenani elidluliselwa ku-akhawunti yekhasimende futhi inani lokuphepha ngesikhathi esifanayo lingaphansi kuka-5-30% wezinga eliphezulu (lokuqala) lentengo noma inkontileka.

Kubalulekile ukwazi esinye isici senqubo: uma inani lokuqala lenkontileka lingaphezu kwama-ruble ayizigidi ezingu-50, ukuphoqeleka kwalesi sigaba akukwazi ukuwa ngezansi kwezinga lika-30%. Kungenzeka ukuthi inkontileka izobandakanya ukukhokha kusengaphambili, lapho ngabe imali yokuphepha akufanele ibe ngaphansi kwalokhu kukhokha.

Imigomo yokuhlinzekwa nokubuyiselwa kokubambisana

Lapha konke kulula kakhulu: isiqinisekiso kufanele sinikezwe ngaphakathi kwegama elibekwe enkonzweni yokwenza isivumelwano. Kulokhu kulandela isiphetho esicacile: uma iqembu elihlinzeka ngenkonzo noma izimpahla lingakwazi ukuhlinzeka ngokuphepha kokusebenza kwenkontileka ezinsukwini ezithile zangaphambilini, kuyothathwa njengokuthi uye wavala isiphetho senkontileka.

Ngokuqondene nesibambiso sebhange, kune-nuance eyodwa lapha - ubude bayo budlulele ngempela ukuqinisekiswa kwesivumelwano esisemthethweni samaqembu angenyanga eyodwa noma ngaphezulu.

Izimo zokuthola inkontileka Faka incazelo ecacile yenqubo yale nqubo, kufaka phakathi ukubuyiselwa kwesamba semali. Uma ubheka umthetho, ungathola ukuthi awuqukethe izidingo eziqinile kule ndaba. Ngenxa yalokho, amakhasimende amaningi ngokwabo anquma ukuthi isikhathi sini lapho kuzodingeka khona imali yokubuyiselwa kwemali evinjelwe ukuvikela inkontileka. Ngesikhathi esifanayo, le nkathi kufanele ibonakale ekukhonjisweni.

Uma lesi siqinisekiso singenqatshwa

Ngaphandle kokubuyiswa kwezimali zokuqinisekisa, kusekhona amathuba okuqala ukwenqaba insizakalo enjengokuthola isivumelwano. I-FZ ayikuvimbeli isinqumo esinjalo, kepha akusiyo yonke into ecacile ngaphansi kwezimo eziyinto enengqondo.

Ngakho-ke, kunezizathu eziningana zalesi sinqumo:

- Isiqinisekiso sebhange asihambisani nalezi zimiso ezifakazela ukuqiniswa kwenkontileka;

- ayikho imininingwane ebhalweni ebhange elihlinzeka ngamasevisi wewaranti;

- ukungafani phakathi kwesiqinisekiso esihlinzekwa yibhange, izidingo eziqukethwe kumadokhumenti ahlobene nokuthengwa kwempahla, isimemo sokubamba iqhaza kwinqubo yokunquma umphakeli, kanye nokwaziswa kokuqaliswa kokubambisana.

Uma ikhasimende engacabangi ukuphepha kwenkontileka njengesilinganiso esifanele, kumele azise ibhange lokulahla kwakhe ngokubhala ezinsukwini ezintathu zokusebenza.

Okufanele ukwazi mayelana nezinyathelo zokulwa nokulahla

Ukulawula izinkinga ezinjalo, kunomthetho ohlelweni lwekhontrakthi. Futhi uma ulalela isihloko sama-37 salomthetho, ungathola ukuthi izinyathelo zokulwa nokulahla ziqala ukusebenza kusukela ngesikhathi lapho izinkontileka eziphezulu ziwela ngaphezulu kuka-25%. Sikhuluma ngenqubo yokukhetha isakhiwo sezimali esifanelekayo kumakhasimende, okwenzeka ngendlela yokuncintisana noma endalini.

Okuyinhloko yezinyathelo yilokhu okulandelayo: Isiqinisekiso sesivumelwano, esilungele ukuhlinzeka umphakeli, esinqunyiwe enkambisweni yokukhetha ukuncintisana, senyuke izikhathi eziyi-1.5 uma kuqhathaniswa nalabo abanikezwa ekuqaleni. Ngamanye amazwi, uma inani lemali elilinganayo lilingana no-10% wenani lentengo enkulu yenkontileka lihleliwe emibhalweni ye-auction, bese kunciphisa okungenhla kuka-25%, inani lemali lizokhuphuka libe ngu-15%. Lokhu kungukuthi, ukulahla okufanayo kumele ukhokhe, okwenza lokhu akusiyo isu eliphelele lokuhlomula.

Ukungafani nemithetho

Kukhona uhlobo oluthile lweziqinisekiso zebhange, ezingabhaliswa kwirejista. Lo mthetho uwela ngaphansi kokuphepha kwezicelo, ezenziwa emidini evaliwe edalwe ukucacisa umhlinzeki, ukontrakta noma umkhontikisi. Eqinisweni, kuhloswe ngokuhlela ukuthengwa okuhlobene nezifihlakalo zikahulumeni. Lokhu kubandakanya ukuhlinzekwa kwenkontileka equkethe ulwazi elingenakuhlukaniswa.

Kungenxa yezimo ezinjalo ukuthi ukungabi nolwazi kolwazi lokubhalisa mayelana nesiqinisekiso esinikezwe yibhange elithile akuyona isizathu esivumelekile sokwenqaba.

Imiphumela

Ukuqinisekisa ukuthi inkontileka izosetshenzwa ingaphezu kwesilinganiso esifanele, njengoba kwenza ukubambisana kuthembeke futhi kuzinzile. Okwamanje, umthetho uqondisa kahle le nqubo futhi unikeza ithuba kumakhasimende (izinhlangano zezimali), ukuqhubeka nokusebenzisana okusebenzayo nabahlinzeki, ukunciphisa izingozi ezingenani eliphansi.