Muddo Tax UTII. Canshuurta dakhliga midaysan xisaabi hawlaha shakhsiga

shirkadaha badan oo Ruush ku hawlan tahay hawlo ganacsi, bixinta UTII. Work rajiimkii canshuurta la xiriira wuxuu leeyahay tiro ka mid ah Gudigga - kuwa la xiriira warbixinta, xisaabinta canshuurta, dhamaystirka saxda ah ee lagu dhawaaqo. Si ganacsadaha si guul dhammays tiri karin oo dhan waajibaadka la isaga by sharciga canshuurta, koobnaanta ee isaga Gudigga in loo sahamiyey. Maxay yihiin qaababka ugu caanka ah ee canshuurta guri?

macluumaad guud oo ku saabsan UTII

Sayidka, ee nidaamka canshuuraha waxaa ka mid ah nooc ka mid ah ururinta sida UTII. Maxay yihiin qaababka ay?

Sida caadiga ah, shirkadda xanbaarsan on ganacsiga, canshuur ka bixiyaan in saamiga dakhliga ama faa'iido. UTII ku lug leedahay kala iibsiga ee gobolka, markeeda, lacag go'an, oo ka madax bannaan oo lacag caddaan ah ku qubanayo kharash ku shirkada. account No waa la qaadi doonaa, si dakhliga miyirkiisu dhan - mid ka mid ah in uu helo shirkadda sida la sheegay ku saleysan isbedelka suuqa celcelis ahaan. size UTII ayaa lagu wadaa in sharciga ee heerka federaalka iyo gobolka.

Tixgeli Gudigga kale ee muhiimka ah ee cashuurta ee su'aasha.

Waa maxay sababta shirkadaha isticmaali UTII iyo marka ay tahay faa'iido?

ganacsiyada default ganacsi Ruush ah oo ka hooseeya ku shaqeeyaan nidaamka canshuuraha guud, ama AASAASIGA. daaweynta canshuurta Tani presupposes bixinta canshuurta gobolka in xaddiga 20% ka mid ah farqiga u dhexeeya dakhliga ee shirkadda iyo kharashka. Shirkadaha bilow-up noqon kartaa mid aad u adag si ay u gutaan waajibaadka ka baahisey in miisaaniyadda. Sidaa darteed, gobolka siinaysaa shirkadaha yar yar fursad ay si weyn u yareeyo rar bixinta by shaqeeya maamulo canshuuraha gaar ah. Ka mid ah kuwa - UTII.

nidaam canshuur Tani, sida aynu kor ku xusan, waxay ku lug leedahay kala iibsiga inta miisaaniyadda go'an ah, taas oo ha sameeyo qraallo la dakhliga ama kharashka. Mararka qaarkood, hawlaha ganacsiga by bixinta cashuurta keliya ee ay fuliyeen, waxaa laga yaabaa in ay faa'iido? Sida caadiga ah, waxay khuseysaa kuwa xaalado ay shirkaddu leedahay dakhli ku filan oo waaweyn. Haddii tirooyinka aan aad u weyn, waxaa suurtagal ah in ka dhaqaale of view uu noqon doono in ka badan xaq by shaqada kaliya isku hab DOS.

Ka mid ah faa'iidooyinka kale ee ururinta, su'aasha, - xaqiiqada ah in lagu beddelay kala duwan oo ka mid ah waajibaadka kale ganacsiga miisaaniyadda gobolka. Tusaale ahaan, bixinta canshuurta guri, shirkadda ma wareejin karaan in khasnadda quduuska ah VAT iyo hantida cashuurta loo isticmaalo ee ganacsiga. Taa baddalkeeda, SP ordaya on UTII aan bixin karin laftiisa waayo, god.

Marka aad isticmaali kartaa UTII?

fal ugu weyn ee uu caadi ka kooban qodobada on taas oo nidaamka shaqeeya cashuurta ee Federation Ruush - Xeerka Tax Ruush. Iyadoo la tixraacayo sharciyada, taas oo go'an yihiin waxaa ku jira, shaqeeyo gudahood hal canshuurta dakhliga ka dhigis yihiin shirkadaha meelaha sida:

• ganacsiga tafaariiqda,
• ganacsi makhaayad,
• cuntada;
• hawlaha bixinta adeegyada, adeegyada macaamilka caafimaadka xoolaha,
• hagaajinta iyo dayactirka baabuurta;
• bixinta adeegyada carwash;
• shaqeeyaan on advertising,
• bixinta adeegyada la kiraysto ee goobaha ganacsiga, sirqoollada dalka,
• bixinta adeegyada hotel;
• gaadiidka xamuulka, gaadiidka rakaabka;
• Bixinta la dhigto bixisay.

Sidee si ay u bilaabaan ka shaqeeya UTII?

Bilow ka shaqeeya qaabka guud ee nidaamka this ganacsadaha cashuurta qori kartaa codsi u Service Tax Federaalka, oo sheegaysa taariikhda codsiga by UTII. Qoraalka waxa baahisey waxaa lagama maarmaan ah in ay soo gudbiyaan xafiiska dhulka Service Tax Federaalka at meel ka mid ah dhaqdhaqaaqa ganacsiga. Isla mar ahaantaana, qareennada odhan, in ay tahay in la tilmaamay war diiwaangelinta adag ee la Service Tax Federaalka beeganto.

Sidee si ay u joojiyaan shaqada on UTII?

Taa baddalkeeda, si ay u joojiso howlaha UTII waa in sidoo kale loo diro Service Tax Federaalka ah ee codsiga u dhigma. Xaaladdan oo kale, waa in la sameeyo 5 maalmood gudahood laga bilaabo taariikhda marka ay hawshu khusayso ganacsi ee shirkadda joojiyo. Haddii aad u baahan tahay si ay u tagaan la UTII on nidaamka kale ee canshuurta - tusaale ahaan, nidaamka la fududeeyay canshuuraha ama DOS - aad sidaas u samayn karaa by Samo falku ka mid ah qodobada sharciga ee hadda, oo kaliya sanadka soo socda.

Features of UTII xisaabaadka

Shirkad ka shaqeeya UTII hayn karaa diiwaanka waxqabadka in 2 hababka:

• nooc kasta oo dhaqdhaqaaqa, taas oo bixisay canshuur guri;
• nooca maado waxqabad si UTII, iyo sidoo kale ka mid ah in la fuliyaa ka yar nidaamyada kala duwan ee canshuuraha.

hay'adaha Sharciga ayaa sidoo kale u baahan doontaa inaad xogta xisaabaadka iyo soo gudbiyaan warbixino ku haboon in ay Service Tax Federaalka.

Sidee UTII

War haatan aynu ka fiirsada miyirkiisu dhan waxaa loo xisaabiyaa on canshuurta dakhliga. Beegyada uu ugu waaweyn kuwaas oo lagu tixgeliyo marka la go'aaminayo xaddiga lacagta miisaaniyadda - saldhigga canshuurta iyo heerka. index koowaad waxaa la xisaabiyaa by tarmo salka inay dhali tirada dhiganta dhimaya jirka. Laakiin tani ma aha qaab dhismeedka dhamaystiran oo formula canshuurta hal. dhalidda aasaasiga ah sidoo kale waa la bedeli karaa by codsiga labo horgalaha: Deflator, sidoo kale loo yaqaan K1, iyo Wehliyaha edbinta, ama K2. Heerka cashuurta ku xiran yahay 15%.

Marka lacagta u doortay waxaa ka go'an muddo canshuurta, UTII waxaa lagu yarayn karaa qadarka lacagta caymiska la siiyo lacag gobolka shaqaalaha mushahar, ama, haddii bixiyaha - IP oo ka shaqeeya oo aan ku lug of shaqaalaha, kuwa ka dhigay inay ka FIU, ee FSS iyo FFOMS naftooda. Haddii shirkadda uu leeyahay qofka shaqaalaha ah, yareynta cashuurta kharash ku caymiska waxaa laga yaabaa in wax ka badan 50% ka dhigay. Taa baddalkeeda, haddii SP u shaqeeyo oo aan ku lug of shaqaalaha ka shaqeeya, waxay yarayn kartaa UTII lacagta si buuxda u dhiganta baaxadda lacagaha Fund Pension ah, Caymiska Fund Bulshada iyo FFOMS.

warbixinta

Ina keena aynu ka baran dhinaca xisaabtan canshuurta ee su'aasha. Marka laga dhimaya kale muddo canshuurta - UTII la xidhiidha cashuurta taas oo warbixintan loo soo diray in ay Service Tax Federaalka ku salaysan biloodle ah, ugu dambayn 20-ka bisha soo socda bilood ee hore. Haddaan lagu darin cadayn cashuurta, ee su'aasha, fa'iido loo arkaa ururinta waa in ay bixiyaan dawladda tiro ka mid ah warbixinada kale.

Ka mid ah kuwa - foomka 4-FSS, iyo sidoo kale PCB-1 - shirkadaha shaqaalaha mushahar. Waxay waxaa la siiyaa in FTS ee la mid ah sida ay dhacdo lagu dhawaaqo, muddo canshuurta. UTII sidoo kale waxay u baahan tahay bixinta shirkadaha kuwa, kaas oo shaqaaleeyaan shaqaale mushahar sheegaan 2-god, warbixin ku saabsan tirada isku celceliska ah ee shaqaalaha, iyo sidoo kale Bayaanka Maaliyadeed, haddii qofka uu leeyahay xaaladda unug sharci. Accounting anshaxa IP muhiim ma aha. Taa baddalkeeda, SP, ma shaqaalaha shaqaalaynta waa inay soo gudbiyaan si FNS waa uun cadayn. Haddii qofka ku fulisa hawlaha ganacsi ee magaalooyinka kala duwan, qaybta 2, hadiyad in qaabka lagu dhawaaqo canshuurta, waa in si gooni gooni ah la dhameystiro, in xiriir la meel kasta oo wax ganacsi ah.

Haddii shirkad ama ganacsade shaqsi qaado dhawr nooc oo hawlo ganacsi, iyo qaar ka mid ah aanu ka hadlin UTII, ka dibna waxaa lagama maarmaan ah in ay soo gudbiyaan wararka la siiyaa qaybta gaarka ah ee sharciga canshuurta. Xaaladdan oo kale, in lagu dhawaaqo canshuurta waxaa muhiim ah in la qeexo code waqtiga saxda ah. Sida loo qeexo?

Waxaan loo ogaado muddada code canshuurta

muddo Tax in UTII dhawaaqo u baahan tahay inaad sheeg khasab ah. Baaragaraafka u xilsaaran waxaa lagu bixiyaa qaab dhismeedka qaatay in Order of Service Tax Federaalka ah ee Ruushka № MMV-7-3 / 352 taariikhaysan 07.04.2014 ee sannadka. Mid kasta oo ka mid ah codes of quarter u dhigma kuwaas oo ay is dhiibaan statements. Ka fiirso liiska iyaga ka mid ah.

Haddii lagu dhawaaqo ayaa la macaamilooday bilood ee 1-dii, ka dibna waxaa lagama maarmaan ah in la qeexo xeerka 21. Wixii 2aad - 22. bixinta khuseeya waxaa ku jira Amarka Adeegga Tax Federaalka, kor ku xusan.

Haddii lagu dhawaaqo ayaa la macaamilooday in quarter 3aad, code tilmaamayo muddo canshuurta - 23 UTII statements waxay u baahan yihiin in ay qaataan ku salaysan afartii biloodba. code ayaa muddo kasta, sidaas - sooci.

Haddii lagu dhawaaqo ayaa la macaamilooday in quarter 4aad, code in u dhiganta muddo cashuurta siiyo - 24 UTII waxaa sidoo kale loo isticmaali karaa liquidated ama habayn shirkadaha. Xaaladdan oo kale, code gaar ah waa in loo tilmaamay.

Waxay u dhigantaa quarter ee shirkadda joogsatay hawlihiisa. code in u dhiganta muddada canshuurta hore la siiyey - 50. UTII, ay sabab u tahay sharciga hadda jira, ku lug leedahay isticmaalka of codes kale. Aynu u fiiriyaa.

sharciga Ruush qoray loo isticmaalo xaalado kuwan, codes warbixinta waa: 51 - haddii shirkadda waxaa liquidated ama habayn bilood ee 1aad, 54 - code for quarter 2aad, 55 - tiradaasi u dhiganta 3 bilood ee, 56 - code in loo isticmaalo marka canshuurta UTII - Q4 .

Marka canshuur la bixiyo?

Ina keena aynu ka baran wajigan, sida shuruudaha lacag bixinta cashuurta ee su'aasha. Bixiyayaal waa UTII Liiska kuqor tirada dhiganta miisaaniyadda federaalka by 25-ka bisha soo socda quarter warbixintan. Taasi waa, haddii muddo canshuurta UTII ah - quarter 4th, lacag aad u baahan tahay in la sameeyo ilaa 25 January ee sanadka soo socda. Waxa suurto gal ah, sidaas darteed, in ay ku riday FNS warbixinta ka hor bixiyaan canshuurta. Sidaas darteed, macluumaad muhiim ah oo ku saabsan UTII aad u baahan tahay in aad ogaato ka hor - in, in waqtiga jir si uu u dhameystiro xilliga lagu dhawaaqo canshuurta UTII this, code u dhigma, waxa uu.

Laakiin maxaa dhacaya hadii shirkadda ay ku guul daraysato in ay u hoggaansamaan waajibaadka qaarkood hoos canshuurta hoos tixgelin, kuwaas oo uu sharcigu dhigayo?

mas'uuliyadda

Waa waxtar leh si ay u eegaan dhinaca masuuliyada canshuur ah ee ay u shaqeeyaan gudahood UTII.

Haddii shirkadda qaadi doonta on ganacsiga isticmaalaya canshuurta hal, laakiin ma kici on Kitaabkiisa Service Tax Federaalka, gobolka soo rogi doonaa on ganaax ah 10% dakhliga - laakiin aan ka yarayn 40 kun rubles .. Haddii loo-shaqeeyahaagu ku gelin doonaa shirkadda on nevovremya xisaabta, Adeega Canshuurta Federaalka saari karaa ganaax ah rug 10 kun.. Haddii milkiilaha ganacsi uusan waqtigii sheegin Service Tax Federaalka ah ee furitaanka ama xiritaanka xisaabaadka hadda, wuxuu laga yaabaa inaad bixiso ganaax ah in cadadka 5 kun. Xoq. Haddii lagu dhawaaqo muddo canshuurta siiyey UTII la siin doonaa ka dib markii dambeysta ah ee qaanuunku jideeyay, shirkadda yeelan doonaan in ay bixiyaan ganaax ah 5% canshuurta fakaray, laakiin aan ka yarayn 1 mareegtan. Xoq. Haddii shirkadda ay ku guul daraysato in ay bixiso lacag waqti, gudbiyo miisaaniyadda, Adeega Canshuurta Federaalka xaq inuu ka soo kabsado iyada 20% cashuurta, ama 40%, haddii ay muuqato in ururka uusan ku qoran lacagta loo baahan yahay in ay gobolka si ula kac ah.