Ukuthunyelwa "Ukushaja intela yokuthutha". Okufakiwe kwe-Akhawunti ku-1C

Ngonyaka ka-2015, inqubo yokubala intela yokuthutha ishintshiwe ngemuva kokuchibiyela kwi-Code Tax. Inani lokukhokha manje lixhomeke kumuntu ohamba ngamahhashi emotweni, ebalwa ngamandla ehhashi. Izinga lentela lilawulwa imithetho yendawo. Ngaphezu kwalokho, ezingeni lesifunda, izinzuzo zingahle zibekiwe kwezinye izingxenye zendawo. Ulwazi oluningiliziwe mayelana nendlela intela yokuthutha ekhokhiswa kuyochazwa kamuva.

Amabhethri amasha

E-Russia, hhayi ngonyaka wokuqala, kube khona inkulumo yokubeka intela yokunethezeka. Isinyathelo sokuqala senziwa lapho ukwandisa ama-coefficients efakwe kwi-Code Code uma ubala imali yemoto ebiza kakhulu. Isebenza kuphela ezimotweni zezimoto:

• Okufanele ama-ruble ayizigidi ezingu-3-5., Okukhishwe emakethe engaphezu kweminyaka engama-3 eyedlule - inani le-coefficient ngu-1.1-1.5;
• Iminyaka engu-3-5, ebiza ama-ruble angu-5-10 wezigidi. - 2;
• Iminyaka engu-5-10, ebiza ama-ruble ayizigidi ezingu-10-15. - 3.

Intela yokuhamba ibalwa kanjani? I-Calculator yokubala okuzenzekelayo kwemali eqoqwe isayithi le-Federal Tax Service. Inqubo yokubala ivunyiwe yi-Ministry of Industry and Trade futhi iqukethe amafomu amabili. Ukusetshenziswa komunye wabo kuxhomeke ekutheni kunomfanekiso womenzi ku-RF noma cha. Kusuka ezinkampanini zokukhiqiza, insizakalo icela amanani anconyelwe amamodeli athile. Lezi datha zishicilelwe kwiwebhusayithi yoMnyango Wezohwebo Nezohwebo njalo ngonyaka kuze kube ngu-Mashi 1. Ulwazi olufanayo lusetshenziswa yi-FTS ukubala inani eliqoqwe.

Imisebenzi yabakhokha

Ngaphansi komthetho omusha, abanikazi bemoto abalindeli intela yokuthutha. I-calculator eyethulwa kwiwebhusayithi ye-FTS ingasetshenziswa kuphela ukuthola idatha yokubhekisela. Isibopho sokubala inani lokukhokha sihlala negunya lentela. Kodwa ngisho nabasebenzi be-Federal Tax Service abavikelekile emaphutha. Ngakho-ke, kungcono ukuhlola ukufaneleka kokubala. Lo mthetho awusebenzi ezinhlanganweni zomthetho. Uma imoto ibhaliswe ebhizinisini, intela yokuthutha ibalwa kumarekhodi e-accounting ngemisebenzi yezimali yenhlangano.

Kusukela ngo-2015, abantu banomsebenzi omusha. Uma umnikazi wemoto engazange amukele isaziso, kumele azimele ngokuzimela nge-FTS mayelana nokuba khona kwemoto. Okuhlukile abakhokhi bentela abanenzuzo yokukhokha imali. Ungakwazi ukwazisa iziphathimandla zentela ekumukeleni kwakho siqu noma uthumele umlayezo nge "I-Akhawunti Yomuntu" kusayithi le-Federal Tax Service. Kufanele ikhombise nini nokuthi yiziphi izimoto ezibhaliswe nomkhokhi, unamathisele amakhophi wepasipoti yezobuchwepheshe. Uma umuntu wemvelo engafezi lo msebenzi ngaphakathi konyaka olandelayo unyaka wokubhaliswa kwemoto, ubhekene nenhlawulo ye-20% yemali engenayo engakhokhiwe.

Ngisho noma umkhokhi wentela engayitholanga isaziso ngeposi, kungenzeka ukuphrinta amaresidi okukhokha, afakwe kwi-"Akhawunti Yomuntu" kwiwebhusayithi ye-State Service ne-FNM. Abantu bangakhokha intela nge-website ye-FTS noma kunoma yiliphi ibhange.

Okuyinhloko kwezinguquko

Inqubo entsha yokubala intela yokuthutha inikeza ukubalwa inani lemali esekelwe emandleni emoto. Ngaphezu kwezimoto ezibizayo zazisa ama-coefficients akhulayo. Uhlelo olunjalo lokubala lenzelwe intela "efanele". Ibiza kakhulu nge-TS, izimali ezingaphezulu kuzodingeka zidluliselwe kwisabelomali.

UMnyango Wezezimali uphinde uhlongoze ukufaka intela yentela ngokukhokha kwemvelo, esetshenziswa emazweni aseYurophu. Uma lo mthethosivivinywa uvunyelwe, abanikazi bezimoto ezindala kuzodingeka bakhokhe ngaphezu kwabanikazi bezimoto ezintsha. Ngokusho kweziphathimandla, le ndlela izokukhuthaza abantu ukuba bathenge izinhlobo zezimoto ezihamba kahle. Ngenkathi isiphakamiso singaphansi kokuthuthukiswa.

Ukushaja

Intela yokuthutha isifunda. Amanani asezingeni asetshenziswa ezingeni likahulumeni, kodwa aqondiswa iziqondiso zesifunda ngendlela eyodwa noma enye. Ngakho-ke, isifunda ngasinye sinentela yaso yokuthutha. Usuku lokukhishwa kanye nosuku olulindelekile luphinde lulawulwe ezingeni likahulumeni. Zonke izinhlangano zomthetho kumele zenze izibalo zazo futhi zithumele isimemezelo ngoFebhuwari 1 wonyaka ozayo.

Izijeziso

Uma ngabe umnyango wezobulungiswa wenhlangano ubonise ngokuthunyelwe "kokushaja intela yokuthutha," okwaholela ekwehlisweni kwesisekelo, okwenziwanga ngokungalungile noma enganikezanga isimemezelo, ibhizinisi libhekene nenhlawulo ye-20% yenani lokuqala eliqoqwe. Uma lezi zenzo zenziwe ngamabomu, inhlangano kumele ikhokhele enye imali yentela engama-40%. Uma ngabe lesi sikweletu sasingakuqoqwa ngisho nasenkantolo, lezi zinto zithunyelwa kubanikazi bezimali abangakwazi ukuchaza leyo ndawo futhi banqume ukuvakashela phesheya.

Ukuhoxiswa kusuka kubalobi

Ukuze ungaqhubeki intuthuko yentela yokuthutha emotweni yasendulo, i-dismantled, esesabhalansi, enye yalezi zinketho ingasetshenziswa:

• Ukukhipha imoto kusuka ebhalweni. Ngeke ukwazi ukubuyisela ukubhalisa kamuva. Lolu khetho lungcono ukusebenzisa uma imoto isetshenziswa kabusha.
• Ukuqedwa kokubhaliswa kuzoba kuhle uma kuhlelwe ukusebenzisa i-TS ezingxenyeni ezithile. Kulesi simo, ungakwazi ukubuyisela ukubhaliswa nganoma yisiphi isikhathi.

Abanikazi bemoto, hhayi abashayeli babo, bakhokhela imali. Ngakho-ke, akufanele udayise imoto nge-proxy. Idatha ye-Federal Tax Service ngeke ifake idatha yomnikazi omusha. Kungase kube khona isimo lapho umuntu athengisa khona imoto eminyakeni eminingana edlule, bese athola e-mail isamba samarisidi sokukhokha intela. Ungaba kanjani kulokhu? Khokha isikweletu. Emva kwalokhu, kufanele uxhumane namaphoyisa omgwaqo ukuze ususe imoto kusukela ekubhaleni. Kuphela emva kwalolu shintsho luzowela ku-database ye-Federal Tax Service.

Ukubalwa kwentela yokuthutha ku-1C

Esikhathini sohlelo "1C 8.3: Accounting", kwenzeka ukuba ngokuzenzakalelayo ukhethe isilinganiso. Inani elikhokhwa kwisabelomali libalwa ngesisekelo sezenzo zesifunda, kuye ngokuthi isigaba sezimoto namandla kagesi. Ukuzikhethela ngokuzikhethela ukubheja okulungile, kufanele uchithe isikhathi esiningi. Sombulula inkinga ngokufaka i- "1C Accounting".

Izinga liqinisekiswa ngokuzenzekelayo uma udala ikhadi elisha lemoto. Ukuze wenze lokhu, udinga ukukhetha idokhumenti ethi "Ukubhaliswa Kwezimoto" esigabeni esithi "Izincwajana" sephaneli "Imisebenzi". Ngendlela evulekile kuzodingeka ukuthi ucacise usuku lokubhalisa, umshini wemoto, amandla akhe (hp), uhlobo kanye nekhodi ye-OKTMO. Ku-PTA, amandla enjini angaboniswa kilowatts (kW). Ukwenza idatha elungile, udinga ukuhumusha leli xabiso libe yi-horse, ukwandisa isibalo ngo-1.359. Umphumela uhambelana nomlingiswa wesibili futhi wangena ohlelweni.

Ezingeni lesifunda, izinzuzo zingabekwa ezinkokhelo zentela. Uma izinga libalwa ngenani leminyaka eliye laphela kusukela ngosuku lokukhishwa kwe-TS, bese kufomu lokubhalisa udinga ukusetha ifulegi ngegama elifanayo, futhi kukhadi le-OS ucacise "usuku lokukhishwa" kuthebhu "Okuthuthukisiwe".

Ukuthunyelwa "Ukushaja intela yokuthutha" kuzokwenziwa kucatshangelwe konke okufakiwe kwedatha. Izinga lizoqiniswa ngokuzenzakalelayo. Inani lentela lizobonakala emsebenzini wokulawula "Ukuvalwa kwenyanga".

Ukuthunyelwa "Ukubalwa kwentela yokuthutha"

Izibalo zentela ziboniswa ku-akhawunti engu-68, lapho i-akhawunti encane evuliwe khona. Lezi zindleko zibhalwa ezindleko zemisebenzi ejwayelekile. Umyalelo wokuzindla uncike ekukhiqizeni lapho imoto isetshenziswa khona. Ukuthunyelwa "Ukubalwa kwentela yokuthutha":

- ДТ20 (23, 26, 44) КТ68 - ukubalwa kwentela (ukukhokha kusengaphambili).

- ДТ68 КТ51 - ukukhokhelwa kwentela.

Uma imoto ingasetshenzisiwe emisebenzini, futhi, isibonelo, iqashiwe, inani lentela lifakwe kwezinye izindleko: DT91-2 KT68.

Lapho kubalwa intela yentela, le mali ibhalwa kwezinye izindleko emva kokudluliselwa kwemali kwisabelomali (indlela yekheshi) noma ngesikhathi sokuvuna. Izindleko zingabuye zibandakanye inani lentela emotweni, engasetshenziswanga ekukhiqizeni, kodwa ayisebenzi, ngoba:

• Inhlangano kufanele ikhokhise futhi ikhokhe intela ngisho nangasetshenzisiwe TS;
• Inani lemali liqinisekiswa yisimemezelo.

Noma

Uma ngabe inhlangano ikhona "engenayo" ye-USN noma i-UTII, intela yokuthutha ayinciphisi isisekelo esikhokhisayo. Endabeni yokusebenzisa uhlelo lwe-USN "imali yokusebenzisa imali," inani lemali lifakiwe ekubunjweni kwezindleko. Isisekelo sentela sancishisiwe ngosuku lokudluliselwa kwemali kwisabelomali.

Uma inkampani ikhokha i-VAT ne-UTII, ngalokho kuye ngokuthi uhlobo lomsebenzi i-CU esebenzayo, inani lentela lingasakazwa. Ngalokhu kudingekile ukubala isabelo semali engenayo evela kubafelokazi abahlukene bomsebenzi ngokusho kule algorithm:

(1) = Imali evela emisebenzini yenkampani ye-VAT / Yonke imali engenayo.

(2) = intela yokuthutha * (1).

(3) = Inani lemali yentela - (2).

Idatha kufanele ithathwe inyanga lapho ukusatshalaliswa kwenziwa khona.

Isibonelo:

Ibhizinisi lidayisa izimpahla. Ngemali evela ekudayiseni ngezindleko ezinkulu, inhlangano ikhokha i-VAT. Imiphumela evela ekuhwebeni okudayisa ilandelwa yi-UTII. Inqubomgomo yokubala ithi izindleko zisatshalaliswa ngokulingana nenzuzo yenyanga:

• Ukudayiswa kwe-Wholesale - rubles ayizinkulungwane ezingu-700;
• Ukuhweba okudayisa - ama-ruble ayizinkulungwane ezingu-300.

Inhlangano isebenzisa ama-TS amaningi ukuletha izimpahla. Ngo-June, babekhokhiswa intela enani lama-ruble ayizinkulungwane ezingu-20. Sizobeka izindleko ngokulingana nenzuzo:

Ukudayiswa kwezimpahla: 700: (700 + 300) = 0.7, noma 70%.

Ngaphambi kokukhokhwa kwentela engenayo, okubekwe ohlelweni jikelele, yi: 20 x 0.7 = ama-ruble ayizinkulungwane ezingu-14.

Ukukhokhwa kusengaphambili kusuka kwingeniso ngaphansi kwe-UTII kuyoba: 20 - 14 = ama-ruble ayizinkulungwane eziyisithupha.

Yile ndlela inani lemali elihanjiswa ngayo.