Faa'iidada Corporate canshuurta, xaddiga canshuurta: noocyada iyo size

canshuurta dakhliga waa waajib oo dhan hay'adaha sharciga ah in ay yihiin oo ku saabsan nidaamka caadiga ah ee cashuurta. Waxaa lagu xisaabiyaa by daray dakhliga ka dhammaan hawlaha shirkada iyo tarmo by heerka hadda.

sal sharci

Habka of xisaabinta iyo bixinta canshuurta on urur aan faa'iido doon, xaddiga canshuurta dhammaan noocyada lahaanshaha waxaa lagu tilmaamay in cutubka. 25 ee xeerka cashuuraha. falalka Regional nidaaminaya geedi socodka la isticmaalayo dhiirigelinta canshuurta. Qareennada iyo xisaabaadka in ay shaqada sidoo kale loo isticmaalaa Wasaaradda Maaliyadda iyo xujooyin Service Tax Federaalka on dhibcood qaar ka mid ah xeerarka.

Maadooyinka iyo walxaha

Canshuur kala yihiin:

• ururada Ruush ku lug leh ganacsi khamaarka, iyo kuwa aan isticmaalin nidaamka la fududeeyay canshuuraha, UTII UAT.
• ururada Dibadda, kuwaas oo lagu siiyo dalka reer Ruushka.
• Xubno ka mid ah kooxda la xoojiyey.

Ka baxsan canshuurta ganacsiga, kuwaas oo bixin UTII, USN, UAT. Haddii lacagta ay sanadlaha fulinta badan yahay xadka sharciga ah, shirkadu waa in ay bixiyaan canshuurta dakhliga ee shirkadda, taas oo caddadka ay ka badan tahay heerka of xayiraad sharci. Sidoo kale hoos marka laga reebo 2017 dhicin ururada ku hawlan diyaarinta iyo kuhaayaan Federation Ruush FIFA 2018

The salaysan xisaabinta faa'iido ah ee urur. In Art. 247 ee xeerka cashuuraha dhigayaa in dakhliga:

• ururada qoyska iyo xafiisyada wakiilka ka mid ah shirkadaha shisheeye - waa lacagta daqliga hada heshay (wakiilkiisa), hoos u kharashka ku galay;
• qiimaha of faa'iido guud, xisaabiyaa on user this;
• ururada kale oo ajnabi ah - waa qadarka dakhliga lacagta laga aqoonsan yahay Art. 309 ee xeerka cashuuraha.

Dakhliyada iyo kharashyada

Dakhliga la aqoonsan yahay faa'iidooyinka dhaqaale ka hawlaha ururka, ayaa muujiyay in nooca ama lacag caddaan ah. Waa wadarta dakhliga urur oo dhan ka hor inta kharashyada iyo canshuuraha quseeya macaamiisha (tusaale ahaan VAT). Waxaa loo go'aamiyo ku saleysan dukumenti oo kowaad. Wixii ka soo baxa iibinta kala qaybsan yihiin dakhligaaga iyo dakhliga non-hawlgalka.

Marka cashuurta xisaabiyaa on faa'iido ah ee ururka, xaddiga canshuurta aanu qaadan oo aan galay rasiidka account:

• hantida free helay;
• in qaab dammiin ;
• tabarucaadka caasimada;
• Hantida helay hoos heshiis amaah ah;
• hantida ay heshay maalgelinta bartilmaameedka.

Kharashka waa kharash macquul ah iyo wixii cadayn ah oo canshuur qaadeen xaaladda in ay loogu talagalay in lagu dhalin karo dakhli. Marka cashuurta xisaabiyaa on faa'iido ah ee ururka, xaddiga canshuurta ee faqri ma waxaa ka mid ah cadadka ganaax, rigoore, ganaax, saami, lacagta loogu talagalay naqaska badan walxaha on kharashka iskaa wax u qabso caymiska, gargaarka dhaqaalaha, supplements lacagta hawlgabka iyo wixii la mid ah. D. A liiska dhamaystiran oo xaddi in waxaa laga saaray kharashka lagu soo bandhigay maqaalka. 270 ee xeerka cashuuraha. kharashka Caadiga waxaa loo qori karaa ma si buuxda, laakiin qayb ahaan. Tan iyo 2017 lacagta ku bixisay on qiimeynta heerka aqooneed ee shaqaalaha, sidoo kale ayaa loo saarin karaa in kharashka. Si kastaba ha ahaatee, waxaa jira hal xaalad oo muhiim ah: in ay ogolaansho in qiimeynta heerka shaqaale isreebreebka waa xaqiijin qoraal ah.

warbixinta muddooyinka

heerka Tax on faa'iido shirkadaha ayaa lagu wadaa at qadar go'an. Wararka ku saabsan ururinta lacagta qiimeeyey baahida loo qabo in ay bixiyaan 6, 9, iyo 12 bilood. lacagta Advance waa in lagu wareejiyo miisaaniyadda ee ku salysan bishiiba. Tan iyo 2016 ayaa celceliska dakhliga guud ee biloodle laga helo iibka kordhay ilaa 15 million rubles.

saldhiga canshuurta

Sida loo xisaabiyo canshuurta faa'iidada? Heerka canshuurta by farqiga u dhexeeya dakhliga iyo kharashka ku badiyey. Haddii qadarka dakhliga ka yar kharashka, ka dibna ee saldhiga ah waa eber. Faa'iido ku xiran hab accrual tan iyo sannadda bilowgeeda iyo jadwalka. Sida loo higgaadiyo soo baxay sharciga ah noocyo ka mid ah dulsaarka on canshuurta dakhliga ee shirkadda, iyo dakhliga waa in la si gooni gooni ah loo arkaa nooc kasta oo dhaqdhaqaaqa.

Gaar ahaan NK qeexidda qoray dakhliga iyo kharashyada ee qaybaha kala duwan ee bixiyayaal: bangiyada (. Articles 290-292), shirkadaha caymiska (Qodobka 293), ee aan dawliga ahayn PF (Qodobka 295.), hay'adaha Microfinance (Qodobka 297.), ka qaybgalayaasha Professional suuqa securities ( Art. 299), xawaalad la Bankiga Dhexe (Art. 280), macaamil maaliyeed deg deg ah (Art. 305), nadiifinta ururada (Art. 299). ururada khamaar waa diiwaanka gaar ah dakhliga iyo kharashka. Qaadashada akoonka oo kaliya kharashka dhaqaale xaq, taas oo diiwaan.

Waa maxay heerka canshuurta on faa'iido shirkadaha ka?

Wadarta mushaarka loo wareejiyey ururinta miisaaniyadda dawladda dhexe iyo kuwa maxalliga ah. waxaa dhacay isbadalo in qaybinta boqolkiiba tan iyo 2017. Heerka aasaasiga ah ee canshuurta faa'iidada shirkadaha beddelin at 20%. Markii hore 2% ka mid ah caddadka lacag ah u tageen inay miisaaniyadda federaalka, iyo 18% ay ahaayeen kuwo maxali. Laga soo bilaabo 2017 ilaa 2020 soo bandhigay qorshaha cusub. Miisaaniyadda dawladda dhexe waxaa loo wareejin doonaa xaddiga canshuurta, xisaabiyaa at heerka of 3%, iyo miisaaniyadda maadooyin RF ah - 17%. Maamulka Gobolka yarayn kartaa heerka mas'uul ee qaybaha qaar ka mid ah canshuur. In sano ee 2017-2020, ma noqon kartaa in ka yar 12.5%.

ka reeban

On noocyo ka mid ah heerka canshuurta dakhliga on faa'iido ururka waa:

• Dakhliga ka soo isticmaalka shirkadaha shisheeye, kirada of weelka, TC mobile, gaadiidka caalamiga ah - 10%.
• heerka canshuurta ee ku saabsan faa'iidada ururada ajnabiga ah iyada oo loo marayo xafiiska wakiilka, ma la xiriira hawlaha ee Federation Ruush ah waa 20%.
• Qaybo ururada Ruush - 13%. Canshuurta lacagta oo dhan ayaa weli ku jira miisaaniyadda maxalliga ah. Qaybo ka helay shirkadaha shisheeye waxaa lagu canshuuraa at heerka of 15%. Tan waxaa ku jira dakhliga dulsaarka securities dowladda.
• Laga Bangiga Dhexe Ruush, kuwaas oo la diiwaan on deposit - 30%.
• Dakhliga Bank of Russia - 0%.
• Faa'iido ah soo saarayaasha beeraha - 0%.
• ururada faa'iido ka qabashada caafimaadka hawlaha, waxbarasho - 0%.
• Dakhliga laga helo hawlaha la xidhiidha hirgelinta caasimada saamiga - 0%.
• Laga shuqullada qaadeen aaga dhaqaalaha cusub ee aaga dalxiis-madadaalada, la siiyaa xisaabaadka gaar ah dakhliga iyo kharashka - 0%.
• Dakhliyada mashruuc maal-goboleed ku saabsan xaaladda in aanay ka badnaan 90% ee wadarta dakhliyada - 0%.

warbixinta

Marka ay dhamaato muddada canshuurta kasta, ururka waa inay bixiyaan bayaan ee FTS. Foomka Warbixinta iyo xeerarka diyaarintiisa waxaa loo ansixiyey Order oo ka mid ah Service Tax Federaalka N MMV-7-3 / 600. Baaqa waxaa loo gudbinayaa kormeerka ee goobta shirkadda ama shirkado ay xiriir la. Warbixintu waxay u dhiibay foomka warqadda. dhawaaqo Electronic codsan kartaa canshuur ugu weyn, iyo sidoo kale ururada taas oo tirada celcelis ahaan shaqaalaha sanadkii la soo dhaafay lacag dhan in ka badan 100 qof.

Isbeddelka ku canshuuraha ee 2017

Xaddiga daynta xun waa in uu ahaado in ka yar 10% ka mid ah dakhliga ee ka horeysay ama muddada. deynta shaki - daynta in ka badan size ee waajib ku ah laba geesood ah. Haddii ururka u diiwaan gashan receivables iyo payables si counterparty isla, ee daymaha shaki loo qori karaa off kaliya xaddiga badan ee xisaabaha in la bixiyo.

Size khasaaro fududaan waa xaddidan. Laga soo bilaabo 01/01/2017 ilaa 12/31/2020 ahaa aan macquul ahayn si loo yareeyo khasaaraha ka mid ah xilliyada hore ee in ka badan 50%. Isbeddelkan ayaa wax saameyn ah kuma salka kaas oo fasax canshuurta codsatay. Isbedelada la xidhiidhaan khasaaraha la galay ka dib markii 01.01.2007.

Tan iyo 2017 saaro xayiraad on iibsiga ee xaddiga khasaaraha gashay ka dib markii 01.01.2007. Transfer hadda loo gelin karaa in sannadaha soo socda. Isbeddelada la xiriira sixitaanka ee cashuurta siiyo miisaaniyadda gobolka iyo degmada, waa in la muuqataa in nidaamka lagu dhawaaqo iyo bixinta. dukumentiyada waa in si cad u fikiri waxa lacagta mushaarka at heerka of 3%, kaas oo - at heerka of 17%.

Aqoonsiga sababaha daynta waxa uu noqday more xididaysan. Tusaale ahaan, waxaa jira laba hay'adaha shisheeye xiriira (mid ka mid ah ururada waa aasaasihii labaad a). Ka hor inta mid ka mid ah ka soo daynta ganacsi Ruush yimid. Xaaladdan oo kale, deynta waxaa aqoonsan xididaysan. Oo waxaa uusan macno ah nooca saamiyada magaalada ay leedahay shirkada shisheeye, wax amaahiya. Haddaba deynta Iskujira waxaa lagu go'aamiyaa size oo dhan waajibaadka cashuur.

Haddii inta lagu jiro mudada of ratio xaraf uu is beddelay, waxaa laga yaabaa in su'aal la qabsanayaan saldhig canshuurta. Tan iyo 2017 kharashka on deynta gacanta uma baahna in duulayaa. Sidii hore, xaddiga kharashka ku xusan waxaa ka mid ah kharashka si ay u qiimeeyaan heerka ka mid ah shaqaalaha. Si aad u kicin dhawrka sida loo horumariyo doonaa iyada oo la tixgelinayo qodobada ku qiimaysaa. Tixgeliyaan qiimaha shirkadu awood u yeelan doonaan, haddii qiimeynta la sameeyay ku salaysan heshiis si ay u bixiyaan adeegyada, iyo baaritaanka ka soo gabagabeeyay heshiiska shaqada.

Amarka ka mid ah rigoore ku amraya waayo cashuurta, iyo qadarka ganaax kordhay. Isbedelada la xidhiidhaan dibjirnimada kici sano 01.10.2017 ka dib. Haddii aad ka badnayn muddada lacagta canshuurta ka badan 30 maalmood, xaddiga rigoore yeelan doonaan in ay ku tiirsan yihiin isku geynta sida:

• Bangiga Dhexe 1/300 heerka ay khuseyso 1 ilaa 30 maalmood daahsan,
• 1/150 heerka Bankiga Dhexe wax ku ool ah oo 31 maalmood ah dib u dhac.

In the case of bixinta oo dhan kugu ururtay in 01/10/2017, tirada maalmaha ka mid ah dib u dhac macno ah ma.