Canshuurta hantida Corporate: kama dambaynta ah ee bixinta lacagaha horay

Waxaa ka mid ah fiiga yar khasnadda dawladda ee Ruushka, kaas oo waxaa loo kala saaraa sida gobolka, ka - canshuurta hantida. Waa bixiyaan shirkadaha labada Ruush ah iyo kuwa shisheeye. Maxay yihiin waxyaabaha gaarka ah ee canshuurta this? Sidee loo tiriyey in la fuliyo? Intee baan marar badan ganacsiyada u baahan tahay si aad u samayso lacag u dhiganta in khasnadda dawladda?

Nuxurka canshuurta

Waa maxay canshuurta hantida? Payment miisaaniyadda waa qasab ku tahay dhamaan dadka ganacsi ahaan ama kaliya in ay hay'adaha ku xiran shuruudo gaar ah? canshuurta hantida lagu tilmaamay inay tahay gobolka.

Waxaa lagu wadaa at heerka ka mid ah qodobada xeerka cashuuraha iyo waa waajib shirkadaha in ay ka shaqeeyaan on dhulka ee maaddo ee Ruushka. Bixiyayaal ee noocan ah ujrada - shirkado Ruush iyo dibadda in ay iska leh hantida in Russia.

Bixinta canshuurta hantida hoos nidaamka canshuurta fududeeyay waa la fuliyay oo kaliya on hantida maguurtada ah, iyo sidoo kale shardi ah in saldhig canshuurta on aasaaska aasaasiga ah ee shirkadda waxaa lagu qeexaa sida set ka dhan ah qiimaha cadastral ay.

shay ee canshuurta

Waa maxay shayga canshuuraha ururada gudahood xisaabinta ururinta, taas oo ay tahay? Iyadoo la tixraacayo qodobbada Xeerka Tax waxa uu aqoonsan yahay in labada dhaqaajin karo oo aan dhaqaaqayn hantida sida (oo ay ku jiraan in loo wareejiyay shirkadda by habka maareynta hantida), oo waxaa lagu tiriyaa on sheet dheelitirka sida hantida go'an. Iyadoo la tixgelinayo in shirkadaha shisheeye, in ixtiraam iyaga ka mid ah shayga canshuuraha - waa hantida kaliya. Baro wajiyo muhiim in sifaha canshuurta hantida (lacag-bixinta, marka la eego). Haddaba, waxaan baari tusaalooyin qaar ka mid ah xisaab oo ka mid ah lacagaha la xiriira.

Features ee xisaabinta iyo bixinta ajuurada

Maxay yihiin mabaadiida xisaabinta iyo bixinta amar caynkaas ah, sida canshuurta hantida? Payment waa la fuliyay in correlative miisaaniyadda ay la canshuurta iyo xisaabinta waqti sharci ah. Waa maxay ay cayimayo?

muddo Tax, sida inta badan noocyada kale ee canshuurta miisaaniyadda Ruush, kiiskan - sanad ah. Iyadoo la tixgelinayo warbixinta caadada waa bilood ee hore, intii lix bilood ah, iyo 9 bilood ee sannadka.

cayimayo Regional

Xisaabinta ururinta ee su'aasha, fuliyaa at heerka canshuurta ee uu ogolaaday maamulka dejinta ee Federation Ruush ah. Ballansan ay qiimaha waa in aan ka badnayn 2.2%. Iyadoo la tixraacayo qodobbada Xeerka canshuuraha, Maamulka Gobolka isticmaali kartaa hab kala qabto qeexidda of size ee u dhigma heerka canshuurta. Faraj halkan waxay noqon kartaa qaybta ka mid ah canshuur, ama waxyaabaha gaarka ah ee hantida waa qasab ku ah canshuur.

dheefaha

Maxaa Gudigga saabsan xisaabinta iyo sifaha lacagta canshuurta hantida kale? Payment miisaaniyadda oo ka mid ah tiro kala waxaa laga yaabaa in la isticmaalayo kala duwan ee faa'iidooyinka. Noocan ah xulashooyinka aan la hagaajin karo heer ka mid ah qodobada xeerka cashuuraha, iyo ilaha gobolka sharciga. ka reeban Applied ku cad sharciyada federaalka iyo kuwa qaatay in gobollada Ruush, isku kari.

formula ee xisaabinta ururinta

xisaabinta la taaban karo of ururinta ay khasnadda, su'aasha, canshuur fuliyaan ay darafyadiisa muddo canshuur u gaar ah, sida ugu dhakhsaha badan. formula ee go'aaminta qiimaha canshuurta waa mid fudud: waxaa lagama maarmaan ah in lagu dhufto heerka ansixiyeen madaxda gobolka, qadarka saldhigga ah. Laakiin ka hor inta aad ka heli qadarka si ay u gudbiyaan in khasnadda quduuska ah, waxaa lagama maarmaan ah in la yareeyo tirada ahaan inta lagu guda jiro lacagaha horay muddo canshuurta. The feature ugu muhiimsan, taas oo ah waxa lagu gartaa canshuurta hantida ee ururada - bixinta miisaaniyadda waxaa la fuliyaa for laan kasta oo ka mid ah horyaalka heerka gaar ah shirkadda si gooni gooni ah (haddii ay leedahay isu dheelitirka u gaar ah).

Shuruudaha lacag bixinta canshuurta iyo nidaamka dejinta Adeega Canshuurta Federaalka

Aragtida ugu muhiimsan ee ganacsi dejinta iyo gobolka canshuurta ee su'aasha, - suurto gal. Waxaan iyaga, iyo sidoo kale qaar ka mid ah Gudigga wax ku ool ah oo la xidhiidha bixinta lacag ku haboon wax ka barato.

Sidaas daraaddeed, dhinaca ugu muhiimsan in lagu tilmaamay canshuurta hantida, - taariikhda ee ay lacagta. Waxay go'an yihiin sharciga, korsaday heerka maadooyinka RF ah.

Kor waxaannu xusay in ururinta, su'aal, muddo canshuurta dhigay. In ay qaab ganacsi u baahan tahay inaad lacagta ka hor. Tani waa feature muhiim ah in lagu tilmaamay canshuurta hantida. Waqtiga ugu danbeeya ee bixinta lacagaha horay - biloodle ah, isla markiiba ka dib markii la dhameeyo xiliga canshuurta. Enterprise in lagu wareejiyo ee Maaliyadda 1/4 cashuurta, taas oo uu tiriyey sidii maalintii 1-aad ee bisha, oo markiiba ku xiga ka dib markii muddada warbixintan. Bixinta canshuurta hantida ee sannadka la sameeyo ilaa 30 March ee sannadka soo socda.

Waa arrin waa xaalad ay suuragal tahay meesha ay shirkaddu bilaabay inuu tan iyo bilowgii aad u gu jir ah u shaqeeyaan. Xaaladdan oo kale waa in loo wareejiyo canshuurta gobolka hantida? Waqtiga ugu danbeeya ee bixinta kharashka hoos script ku habboon - isla markiiba ka dib dhamaystirka nidaamka diiwaangelinta gobolka, iyo sidoo kale ansaxinta nidaamka ee ay dejiyeen diiwaangelinta hantida la xirrira saldhigga canshuurta.

Xaaladaha qaarkood, Adeega Canshuurta Federaalka waajib kartaa shirkadaha in ay bixiyaan lacag hal mar shirkadda bilaabaa inuu ku shaqeeyaan hantida kala go'an ku ool ah. Waa qareenada lagula talinayaa in ay ka bixiso si ay maadooyin ah in aad bixiso cashuurta hantida fiiro gaar ah. Waqtiga ugu danbeeya ee lacag bixinta ee lacagta u dhigma, waxaan u garan. Haddaba ha ka fikiro si aynu qaar ka mid ah tusaalayaal la taaban karo ee xisaabaha la shirkadaha state of canshuurta in su'aasha.

Tusaalooyinka xisaabinta canshuurta

Ka soo qaad, Ltd. "Industry Suite" waxaa laga soo qoray February 11, 2014. Waqtiga galaya xog ku saabsan urur ee diiwaanka dawladda ku haboon hantida ahaa ee cadadka 1.5 million rubles xaashida dheelitirka ee shirkadda. Ka soo qaad in tiradaasi u dhiganta 1 March 2014 kor u kacay 1,7 million, on April 1 - 1.8 million, 1 May - ilaa 2 milyan, oo ku saabsan 1 June - in ay 2.5 milyan oo rubles. Heerka canshuurta hantida u malaynaysaan in gobolka halkaas oo shirkadda ka shaqeeya, waa 2.2%.

Sidaas darteed, iyada oo la raacayo qodobada Xeerka canshuuraha muddo canshuurta khayrna ururinta ah, su'aasha, waa sanad ah, iyo ka warbixinta - Waxaan quarter, intii lix bilood ah, iyo 9 bilood ee sannadka. Sida aan kor ku xusay, "ayuu Suite Industrial" waxaa ka diiwaan gashan on February 11, taas oo ah, ka dib markii bilowgii sanadka kalandarka. Iyadoo la tixraacayo qodobbada Xeerka Tax ah, muddo canshuurta shirkada waa markii laga bilaabo taariikhda diiwaangelinta ilaa iyo dhamaadka sanadka.

RF Code Tax qoray Ltd. "Industry Suite" ilaa 30 July si ay u soo gudbiyaa dhameeyo hab qoray on lacagaha horay muddo lix bilood ah. Sidoo kale iyada oo la raacayo qodobada Xeerka shirkadda u baahan tahay inaad lacag hormaris ah, waayo, ururinta, su'aasha. Qiimaha saldhigga canshuurta ururka uu noqon doono si siman u qiimaha celceliska sannadlaha ah saafiga ah ee hantida sheet dheelitirka. Si aad u xisaabiso, kala qaybin lacagta keentay dhamaadka dheer size ee qiimaha haraaga ah ee hantida sida maalinta 1-aad ee muddo canshuurta iyo Maalinta 1da bisha ee soo socota bareeg ku haboon, tirada guud ee bilood, taas oo kor u kacay 1.

Sidaas darteed, waxaan ugu horeysay soo koobaan tirooyin in aan: 1.5 + 1.7 + 1.8 + 2.5 + 2 (tani waa qiimaha ku sidday ee hantida OOO "Industry Suite" for March, April, May, June iyo July ee 2014 million.), waxaa soo baxday 9.5 milyan oo rubles. Tan iyo bilowgii 6dii bilood ee la soo dhaafay, waxaan 1. kale ku dar Waxaa soo baxday in qiimaha celceliska sannadlaha ah ee hantida "Industry Suite" wuxuu ku saabsan yahay 1,357 million rubles. Iyada oo lacagta this, waa in aad bixiso lacagta hoos. Waxa uu xisaabiyaa sida 1/4 ee wadarta guud ee canshuurta si waafaqsan ansixiyeen Maamulka Gobolka oo xiiso leh. In aynu tusaale ahaan - waa 2.2%. Taasi waa 2.2% oo ka mid ah 1,357 million - waa 29 000 854 rubles. Qaado 1/4 ee qiimaha this, waxaa soo baxday 7463 rubles. 50 kopecks. Tani waxay noqon doontaa lacag hormaris ah ee "Industrial Lux".

canshuurta hantida: Gudigga

Sidaas darteed, waxaan baaray sifooyinka muhiimka ah ee la xiriira canshuurta hantida, iyo sidoo kale tusaale u ah xisaabinta lacagaha hore lacagta ku habboon. Waxaanu ka baranay in sharciga lagu hagaajin karo sida caadi ah in dhulka oo dhan kala bixiyc Federation Ruush in lagu tilmaamay canshuurta hantida - kama dambaynta ah ee lacagta (Moscow, St. Petersburg iyo Nizhny Novgorod - bixin lacagta at inta jeer ee isku mid ah), iyo heerka, go'an ee gobolka kasta si gooni gooni ah, kuwaas oo qiimaha heerka.

Si kastaba ha ahaatee, tiro ka mid ah Gudigga aad muhiim u ah oo kale in sifaha waajib ku ah in su'aasha, taas oo waa in la fuliyaa by ururada ka hawlgala Ruushka. Xaqiiqada ah in sharciyada federaalka iyo alaabtii goboleed ee xisaabinta iyo bixinta canshuurta hantida, waxaa inta badan la siiyaa statements guud saabsan dhinacyo kala duwan ee xiriirka sharci ah. Dabcan, qodobada muhiimka ah ee Law Federaalka iyo ilaha sharciga ee gobollada Ruush, ku saabsan, tusaale ahaan, inta jeer ee lacagaha shirkadaha gobolka, macquul ah oo cad. Gaar ahaan, waxaan xusay in kama dambaynta ah ee lacagta canshuurta hantida ee Moscow, la mid ah sida gobollada kale. Si kastaba ha ahaatee, waxaa jira Gudigga la xidhiidha dhaqanka ee shirkadaha gudashada waajibaadka kala Adeegga Tax Federaalka, si cad u soo qoray in sharciyada federaalka iyo gobolka. Xaaladdan oo kale, isha ugu muhiimsan ee sharciga waa sharciga noo. Taas oo ka mid ah waa in aan fiiro gaar ah?

Muhiimadda isticmaalka dhabta ah ee hantida

Waxaa ka mid ah falalka sub-sharci ugu caan ah ee su'aasha, - Wasaaradda Maaliyadda Letter № 03-06-01-02 / 28. Waxa ay ka tarjumaysaa talooyinka maamulka ku saabsan bixinta canshuurta hantida on lacag ah in shirkada aan la diiwaan si la qoray. Warqadan daabacan waxay sharax in hordhaca ah ee macluumaad ku saabsan hantida ma guurtada ah ee shirkadaha ee diiwaanka dawladda - ma kala bixiyc ugu weyn ee ay ku abuureen waajibaadka adag ee ah in ay bixiyaan canshuurta u dhigma, inkastoo xaqiiqda ah in diiwaangelinta hantida loo baahan yahay.

Hadday Yihiin kuwaasu ama kale hantida ma guurtada ah ayaa la isticmaalay ee wax soo saarka, waa in ay in lagu daro saldhig canshuurta ee ururka, iyo waa in ay bixiyaan lacag. Xaaladdan oo kale, hantida waa in la diiwaan geliyay xogta xisaabaadka 08. diidmada The ururka socda talooyin la mid ah la qiimeyn karaa sida dhuumaalaysiga canshuurta Service Tax Federaalka.

canshuurta waxaa bixiya ururo shisheeye

Baadhaya gaarka ah ee dhinacyada muhiimka ah ee waajibka ah sida an, sida canshuurta hantida (lacag-bixinta, marka la eego), waxaynnu ku baadhi kartaa muuqaalada shuruudahaas la kulmay ururada shisheeye.

salka canshuurta ay dhacdo in this waxaa la aasaasay kaliya kharash ku maguurtada ah. Wax macno ah ma haddii ay tahay gayiga oo ka mid ah hawlaha dhabta ah ee shirkadaha shisheeye ee Russia ama ka baxsan ay tahay.

Xisaabinta canshuurta hantida haddii waxa uu leeyahay shirkad shisheeye, waxa lagu saleeyay xogta oo ka tarjumaya in ay qiimaha alaabada bilowga sanad ah. Macluumaadkan waa in la kala qaado si Service Tax Federaalka ah ururada in lagu fuliyo inventory farsamo oo alaab ah nooca ku haboon. Horumariyo bixinta hantida ay leeyihiin shirkado shisheeye, ayaa lagu qiyaasay dhamaadka muddada warbixintan sida 1/4 ka mid ah qiimaha qiimaha alaabada guriga by dhisay sharciyada gobolka bet bateen ah.

Haddii xaq u lahaanshaha in nooca habboon ee hantida ka diiwaan gashan kadib markii sanad ah ayaa ku soo bilowday, habka xisaabinta lacagaha horay u tixgeliyo muddada dhabta ah ee adeegsiga by urur oo ka mid ah lacagta ka soo jeedaan. Waa in la ogaadaa in waxa ugu weyn ee xildhibaan ah - ma aha xaqiiqada ah sharci, ka tarjumaysa hordhaca ah ee hantida shirkadaha shisheeye galay diiwaanka dawladda ee xogta, iyo in ururka ee isticmaalka wax ku ool ah ee khayraadka la heli karo.

Waa in la ogaadaa laga yaabaa in, sida kaliya ee kiiska shirkadaha Ruush, hay'adaha shisheeye waa fuliyaan waajibaadka ku cad canshuurta hantida ee ku salaysan xilliga cashuuraha, taas oo u dhiganta sanad ah, iyo sidoo kale shaqo gudahood qaabka guud ee dura warbixintan, sida quarter aan badhkiis-sano, iyo 9 bilood ee sannadka. Muddada bixinta canshuurta hantida ee sannadka, sida uu yahay kiiska la shirkadaha Ruush, dhamaado on March 30 ka mid ah sanadka soo socda.

muhiimadda ay goobta hantida dhabta ah

digtoonyey muhiim ah: hay'adaha shisheeye waa laguleeyahay canshuurta iyo ka hor bixinta miisaaniyadda gobolka waayo, meesha dhabta ah ee goobta guriga, taas oo ay leedahay. Marka ay dhamaato muddada canshuurta ama xisaabinta shirkadda waa inay soo gudbiyaan si Service Tax Federaalka xaashida dheelitirka gaar ah ama goobta xafiiska laan, isagoo, iyo sidoo kale goob kasta lacagaha canshuurta hantida, oo muujineysa xaddiga lacagta ka hor. waajib kale oo shirkadaha - formation of caddayntu uga yimid foomka loogu talagalay oo u soo dir IRS.

Marka shirkad ajnabi ah oo aan ganacsi ee Russia u qabtaan, waa in ay weli bixin canshuurta hantida, haddii lacagta ku habboon u leh in Ruushka xaq u lahaanshaha.

bixinta canshuurta hantida on qiyaasta biloodle ah sameeyey by ururada shirkadaha shisheeye meesha of goobta hantida dhabta ah. Waqtiga, sida marka ay shirkadaha Ruush, waxa laga diiwaangeliyey sharciyada Ruushka.